Managing

Corporate
Performance
with Balanced
Scorecard
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Contents :
1. Corporate Performance Management
2. Managing Corporate Performance with Balanced
Scorecard
3. Identifying Key Performance Indicators
4. Strategy Map in Corporate Functions (HR, IT,
Finance and Marketing)

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Corporate
Performance Management

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Performance Management Framework

Vision
Mission
Strategy

Strategy Map

Key
Performance
Indicators

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Identifying
Defining
Measuring
Monitoring
Reporting

Company
strategy

Performance Management Component

Tiga komponen
kunci bagi sistem
manajemen kinerja
yang efektif

Performance
Management
Process

Performance
Management
Infrastructure

Logistic support and

performance management
administration
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Performance management
cycle is continuous and
consistent

Performance
Management
Culture

Culture that is based

on performance
accountability
5

Performance Management Cycle

STRATEGY

Set Measures and Target

Reward and Coach

Plan and Execute

Monitor and Evaluate

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Pengertian Balanced Scorecard

Suatu alat manajemen kinerja (performance management
tool) yang dapat membantu suatu organisasi untuk
mentranslasikan visi dan strategi ke dalam aksi
Memanfaatkan sekumpulan indikator finansial dan nonfinansial yang kesemuanya terjalin dalam suatu
hubungan sebab akibat.
Balanced Scorecard berfungsi sebagai alat komunikasi
strategi kepada para stakeholders: management,
employees, shareholders, customers dan communities.

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4 Perspectives in Balanced Scorecard

Financial Perspective

The Strategy

If we succeed, how will

we look to our
shareholders?
Customer Perspective
To achieve our vision,
how must we look to our
customers?
Internal Perspective
To satisfy our customers,
which processes must we
excel at?

Learning & Growth

Perspective
To achieve our vision, how
must our organization learn
and improve?
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Strategy and Balanced Scorecard

Mission
Why We
Exist

Vision
What We
Want to Be

Values
Whats
Important
to Us
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Strategy :
Our Game
Plan

Strategy
Map :
Translate the
Strategy

Strategic
Outcomes
Satisfied
Shareholders
Delighted
Customers

Balanced
Scorecard :
Measure and
Focus

Excellent
Processes
Motivated
Workforce

Perspektif Keuangan

Bagi perusahaan privat (persero), perspektif keuangan

merupakan tujuan utama (ultimate goals) -- tanpa harus
mengorbankan kepentingan stakeholders lain yang
relevan (masyarakat, lingkungan, pemerintah, dll)

Indikator-indikator Keuangan merupakan salah satu

elemen kunci untuk menentukan tingkat kesehatan
suatu perusahaan -- dan memastikan apakah
perusahaan tersebut akan sustainable (langgeng) atau
mengalami kebangkrutan

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10

Perspektif Keuangan
Perspektif keuangan secara umum berfokus pada dua
elemen utama :

Peningkatan
Pendapatan
Peningkatan
Produktivitas atau
Efisiensi Biaya

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Profit

11

Contoh Sasaran Strategis dalam

Perspektif Keuangan
Meningkatkan laba bersih
Meningkatkan jumlah pendapatan
Meningkatkan pertumbuhan pendapatan
Meningkatkan produktivitas biaya (efisisien biaya)
Menurunkan piutang ragu-ragu (non performing
loan)

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12

Perspektif Pelanggan

Perspektif ini bersifat amat sentral, sebab tanpa adanya

pelanggan, bagaimana mungkin suatu perusahaan bisa
berdiri?

Perspektif pelanggan mencakup elemen-elemen berikut:

Perolehan pelanggan baru (atau perubahan status

tarif pelanggan lama menjadi lebih menguntungkan)

Profitabilitas pelanggan (segmen pelanggan apa

saja yang menguntungkan? Berapa persentase
jumlahnya dibanding total pelanggan? Segmen
pelanggan apa yang menyumbang pendapatan
terbesar?)

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13

Perspektif Pelanggan

Kepuasan pelanggan,
pelanggan mencakup opini pelanggan
tentang :

Keandalan dan mutu produk yang ditawarkan

Harga produk (dibanding nilai produk yang

ditawarkan)

Layanan purna jual (service) meliputi kecekatan dan

kecepatan dalam merespon permintaan pelanggan

Kepuasan pelanggan diukur melalui survei kepuasan

pelanggan. Diwujudkan dalam skor kepuasan pelanggan
dengan skala 1 (amat buruk) s/d 10 (amat memuaskan)

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14

Model dalam Perspektif Pelanggan

Customer Retention
Customer Satisfaction

Customer Profitability
Market Share

Customer Acquisition

Price

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Quality

Service

Availability

Brand

15

Contoh Sasaran Strategis

Perspektif Pelanggan
Meningkatkan profitabilitas per pelanggan
Meingkatkan market share
Mengembangkan brand image
Meningkatkan kepuasan pelanggan
Meningkatkan jumlah pelanggan loyal

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16

Perspektif Proses Bisnis Internal

Perspektif ini mencerminkan proses bisnis kunci yang

harus dilakukan secara optimal untuk memenuhi
kebutuhan pelanggan

Fokus perspektif ini adalah pada proses-proses bisnis

yang memiliki dampak besar dalam peningkatan kinerja
perusahaan

Umumnya, sasaran strategis dalam perspektif ini

berjumlah lebih banyak dibanding pada perspektif
lainnya

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17

Elemen-elemen dalam Proses Bisnis

Layanan kepada
Pelanggan

Mutu dan
Keandalan
Produk

Kecepatan dalam
Memenuhi
Kebutuhan
Pelanggan

Kecepatan dalam
Merespon
Komplain
Pelanggan

Proses Bisnis Internal

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18

Contoh Sasaran Strategis dalam

Proses Bisnis
Meningkatkan mutu dan keandalan produk
Menurunkan jumlah produk yang gagal
Meningkatkan kecepatan pelayanan
Mengembangkan inovasi proses
Mengembangkan kapasitas produksi

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19

Perspektif Pembelajaran

Perspektif ini mencerminkan kapabilitas yang harus

dimiliki oleh perusahaan, dalam dua aspek utama, yakni:

Pengembangan sumber daya manusia

Pengembangan sistem organisasional,

kepemimpinan dan kultur perusahaan

Perspektif ini menunjukkan bahwa kapabilitas sumber

daya manusia dan sistem organisasi yang solid
merupakan 'pondasi' bagi kemajuan kinerja perusahaan

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20

Perspektif Learning and Growth

Organization
Capital

Human Capital

Skills

Culture

Knowledge

Leadership

Attitude

Collaboration

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21

Contoh Sasaran Strategis dalam

Perspektif Pembelajaran
Mengembangkan kompetensi karyawan
Membangun kultur perusahaan yang unggul
Menciptakan pola kepemimpinan yang efektif
Meningkatkan produktivitas karyawan

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22

Template Balanced Scorecard Map

Dalam slide berikut ditampilkan template balanced

scorecard map. Didalamnya diuraikan contoh sasaran
strategis yang relevan untuk setiap perspektif, yakni :

Perspektif Keuangan

Perspektif Pelanggan

Perspektif Proses Bisnis

Perspektif Learning & Growth

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23

Corporate Balanced Scorecard Map An Example

Enhance Long-term
Shareholder Value
Manage Cost Efficiency

Increase Revenue Growth

Financial

Nurture Customer
Satisfaction

Expand
Market Share

Increase
Customer Acquisition

Customer

Achieve
Operational
Excellence

Drive Demand via

Customer Relation
Management

Manage Dramatic
Growth through
Innovation

Implement Good
Environmental
Policy

Business Process
Learning & Growth
Develop Employee
Satisfaction

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Enhance Employee
Productivity

Improve Employee
Appraisal System

24

Identifying Key Performance

Indicators (KPI)

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25

Balanced Scorecard
Vision
Mission
Strategy

Balanced
Scorecard
Key
Performance
Indicators

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Identifying
Defining
Measuring
Monitoring
Reporting

Company
strategy

26

Key Performance Indicators (KPI)

Vision
Mission
and Values

Strategy

KPI = Ukuran atau

Indikator yang akan
memberikan informasi
sejauh mana kita telah
berhasil mewujudkan
sasaran strategis yang
telah kita tetapkan

Strategic Objectives
Finance
Customer
Internal Business
Process
Learning

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Key Performance
Indicators
Key Performance
Indicators
Key Performance
Indicators

27

KPI Guidelines
Guidelines in Formulating the KPI
Ukuran keberhasilan harus menunjukkan indikator kinerja
yang jelas, spesifik dan terukur (measurable)
Ukuran keberhasilan harus dinyatakan secara eksplisit dan
rinci sehingga menjadi jelas apa yang diukur
Biaya untuk mengidentifikasi dan memonitor Ukuran
Keberhasilan sebaiknya tidak melebihi nilai yang akan
diketahui dari pengukuran tersebut. Hindari pengukuran
yang berlebihan yang tidak banyak memberi nilai tambah.

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28

Key Performance Indicators - KPI

Relevan dengan
Sasaran Strategis
Controllable
Actionable
Simple

Kredibel

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Apakah KPI memiliki keterkaitan dengan sasaran

strategis?
Apakah pencapaian KPI masih berada dibawah
kontrol dan rentang kendali yang ada?
Apakah sejumlah tindakan dapat dilakukan untuk
meningkatkan kinerja pencapaian KPI?
Apakah KPI-nya mudah untuk dijelaskan dan
dikomunikasikan?
Apakah KPI-nya tidak mudah untuk dimanipulasi?

29

Tingkatan Key Performance Indicators

Strategic
Objective

Measure
Results

Measure
Activity

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KPIs
RESULT

KPI yang mengukur

pencapaian hasil akhir yang
ingin dituju oleh Sasaran
Strategis

KPIs
PROCESS

KPI yang mengukur

pencapaian proses atau
aktivitas yang dilakukan
untuk mencapai Result

30

Tingkatan Key Performance Indicators

Improve
customer satisfaction
on service

Contoh KPI :
Measure
Results

Measure
Activity

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Customer Satisfaction Index

Number of complaints

# of follow-up call after

product/service delivery

31

Tingkatan Key Performance Indicators

Increase Sales Revenue

Contoh KPI :
Measure
Results

Sales Revenue

Measure
Activity

Jumlah Kunjungan ke Klien Prospektif

Jumlah sales call yang Dilakukan

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32

Tingkatan Key Performance Indicators

Develop Competent
Employee

Contoh KPI :
Measure
Results

Measure
Activity

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Rata-rata Skor Kompetensi

Karyawan

Jumlah Pelatihan
Per Karyawan Per Tahun
% Karyawan yang Merealisasikan
Individual Development Plan

33

Corporate Balanced Scorecard Map An Example

Enhance Long-term
Shareholder Value
Manage Cost Efficiency

Increase Revenue Growth

Financial

Nurture Customer
Satisfaction

Expand
Market Share

Increase
Customer Acquisition

Customer

Achieve
Operational
Excellence

Drive Demand via

Customer Relation
Management

Manage Dramatic
Growth through
Innovation

Business Process
Learning & Growth
Develop Employee
Satisfaction

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Enhance Employee
Productivity

Improve Employee
Appraisal System

34

Tabel BSC dan KPI

Perspektif

Sasaran Strategis
Enhance Long Term
Shareholder Value

KPI
Profitability (Rp juta)
Profitability Growth (%)

Financial
(bobot 25)

Increase Revenue
Growth

Revenue (Rp juta)

Revenue Growth (%)

Customer
(bobot 25)

Target
5,000
10
50,000
12

Manage Cost Efficiency

Overhead Cost Ratio (%)

Nurture Customer
Satisfaction

Customer Satisfaction Index

(dalam skala 1 10)

Expand Market Share

Market Share per Product (%)

40

Increase Customer
Acquisition

Percentage of Loyal
Customers (%)

50

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35

Perspektif

Sasaran Strategis
Achieve Operational
Excellence

Business
Process
(bobot : 25)

Drive Demand via

Customer Relationship

Manage Growth via

Innovation

Learning
(bobot : 25)

KPI
Number of Product Defects
- Time To Response
Customers' Request
- Number of Customer
Gatherings

100 per 1
million
max 24 hours
6 per year

- Number of New Products

Launch

2 in this year

- Number of New Initiatives

Implemented for Continous
Improvement

10

Develop Employee
Satisfaction

- Employee Satisfaction Index

Enhance Employee
Productivity

- Sales Revenue Per

Employee (Rp)

Menyempurnakan
Sistem Evaluasi
Kinerja

- Persentase Penyelesaian
Sistem Manajemen Kinerja
Baru

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Target

8
500 per
employee
100 % ready in
November 2008
36

Perspektif

Sasaran Strategis
Enhance Long Term
Shareholder Value

Financial
(25)

KPI
- Profitability
- Profitability Growth
- Revenue

Business
Process
(25)

Score

5,000

5,100

102

10

11

110

50,000

52,000

104

12

12

100

Manage Cost
Efficiency

- Overhead Cost Ratio

100

Nurture Customer
Satisfaction

- Customer Satisfaction Index

7.80

98

Expand Market Share

- Market Share per Product

40

37

93

Increase Customer
Acquisition

- Percentage of Loyal
Customers

50

45

90

Achieve Operational
Excellence

- Number of Product Defects

100 per 1 million

100 per 1 million

100

max 24 hours

average 25 hours

96

6 per year

100

- Number of New Products

Launch

2 in this year

100

- Number of New Initiatives

Implemented for Continous
Improvement

10

10

100

7.60

95

500 per employee

450

90

Drive Demand via

Customer Relationship

Manage Growth via

Innovation

Learning
(25)

Achievement

103

Increase Revenue
Growth
- Revenue Growth

Customer
(25)

Target

- Time To Response
Customers' Request
- Number of Customer
Gatherings

Mengembangkan
Employee Satisfaction

- Employee Satisfaction Index

Mengembangkan
Produktivitas
Karyawan

- Sales Revenue Per

Employee

Menyempurnakan
Sistem Evaluasi
Kinerja

- Persentase Penyelesaian
Sistem Manajemen Kinerja
Baru

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100 % ready in
November 2008

100 % ready on
time

100

25.80
(103 x
25%=
25.80)

93

23.33

99

24.80

95

23.75

97.68 37

Strategy Map for

Corporate Functions (HR, IT, Finance and
Marketing)

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38

Integration between Corporate and

Division/Department
Vision
Mission
Strategy
Corporate
Scorecard
Division
Scorecard

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The Division Scorecard

is built by referring to the
corporate scorecard

39

HR Strategy Map Template

Drive Long term
Shareholder Value
Enhance People & Organizational
Effectiveness

Optimize HR Efficiency

Financial

Create Positive Work

Environment

Provide Quality
HR Service

Provide High
Performance People

Customer

Achieve HR
Process
Excellence

Build Strategic
Employee
Competencies

Drive
Organizational
Performance

HR Internal Process
Learning & Growth
Develop Strategic &
Functional HR Competencies

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Enhance Technology
for HR

Create Climate for

HR Action

40

IT Strategy Map Template

Drive Long term
Shareholder Value
Enhance IT Impact on
Enterprise Outcome

Optimize IT Efficiency

Financial

Deliver Consistent, High

Quality IT Service

Provide Business Units with

Innovative IT Solutions

Customer

Maintain a
Reliable IT
Infrastructure

Develop Effective
Decision
Support System

Propose and Deliver

Transformational
Applications

IT Internal Process
Learning & Growth
Develop Strategic &
Functional IT Competencies

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Enhance IT Tools that

Enhance the IT Function

Promote Customerfocused Culture

41

Finance Strategy Map Template

Drive Long term
Shareholder Value
Enhance Finance Effectiveness on
Enterprise Outcome

Optimize Financial Efficiency

Financial

Deliver Responsive & Efficient

Finance Operations

Provide Clear & Reliable

Required Disclosure

Customer

Achieve Finance
Process
Excellence

Finance Internal Process

Develop Financial
Information to
Improve Decision
Making

Ensure Compliance
with Regulatory
Requirements

Learning & Growth

Develop Strategic &
Functional Finance
Competencies

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Use Technology to Improve

Financial Information
Delivery

Promote Customerfocused Culture

42

Marketing Strategy Map Template

Drive Long term
Shareholder Value
Increase Sales
Revenue

Optimize Marketing Efficiency

Financial

Create Satisfied and

Loyal Customers

Enhance Brand
Image

Customer

Develop Effective
Customer Relation
Management

Develop Innovative
Marketing
Communication
Program

Develop
Marketing Business
Intelligence

Accelerate
New Product
Development
Ideas

Internal Process
Learning & Growth
Develop Strategic &
Functional Marketing
Competencies

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Enhance Technology
for Marketing

Foster Creative Thinking

& Innovative Solutions

43

Composed by : Yodhia Antariksa, Msc in HR

Selesai

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piranti digital lainnya tanpa ijin dari rajapresentasi.com
Mari kita saling berikhtiar membangun kejujuran.
Jika Anda berminat menggunakan slide ini untuk
kepentingan training di organisasi Anda, silakan terlebih
dahulu baca aturan pemakaiannya di Menu TANYA
JAWAB pada situs www.rajapresentasi.com

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44

Recommended Further Readings:

1.

Robert Kaplan and David Norton, Strategy Map : Converting Intangible

Assets into Tangible Outcomes, HBS Press

2.

Robert Kaplan and David Norton, Alignment : Using the Balanced

Scorecard to Create Corporate Synergies, HBS Press

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