“The rationale of the BSC focuses on providing a systematic tool, combining financial and nonfinancial performance indicators in one coherent measurement system. Metrics are constructed according to a predefined strategy, and the company’s processes are aligned towards this strategy. Accordingly, the mindset of the BSC is based on the perception of the firm as a profitability machine, which needs to be optimized to reach maximum efficiency through measuring and controlling for mostly company-owned processes.”
“establish the BSC as a representation of an organization’s shared vision. By doing so, the BSC becomes not only a tool for measurement, but also a tool for strategic management.”
“By clarifying the companies’ strategy and facilitating its communication, the BSC sets out to serve as a “pull rope”, in order to efficiently align the firm with a defined strategy towards which managers can align their actions and efforts. The systematic way in which the BSC is designed helps to reduce information overload and leads managers to prioritize important issues more easily.”
“Within the BSC approach, a centrally defined strategy is translated into certain measures that align all company activities to achieving these BSC goals. In consequence, the optimal implementation of a BSC leads to a high level of uniformity and goal orientation. This increases and possibly maximizes the focus on the given goal”
Na próxima reflexão (parte II) revelo a fonte de onde retirei estes trechos.
Transformar uma organização numa máquina de execução da sua estratégia é uma virtude que aprecio. Tudo começa pela definição de uma estratégia, para depois usar o balanced scorecard como uma ferramenta de apoio à sua execução.
“When strategy fails to achieve expected results, is it because the strategy was ill-conceived or the execution was flawed? Research is pointing more and more to problems with execution. It certainly is not a slam dunk.
The failure to execute is a major concern of executives because it limits organizational growth, adaptability, and competitiveness. Executives are not judged by the brilliance of their strategy, but by their ability to implement it. The problem is how to close the gap between strategy and actual results.“ (aqui)
Muitas fontes referem este desafio que é real, a incapacidade de executar uma estratégia, uma vez formulada.
A minha experiência pessoal com o balanced scorecard tem fortalecido a minha confiança no balanced scorecard como uma ferramenta adequada para executar uma estratégia.
Dado o poder tremendo de focar as energias, as atenções, os recursos, na execução de uma estratégia… por vezes dou comigo com o receio de se estar a executar uma estratégia desadequada, uma estratégia incompleta ou mal formulada.