A BALANCED SCORECARD APPROACH

Pelatihan Strategic Action Plan &

Accountability System,
Jakarta,6 – 8 Juni 2011

Achmad Hardiman
Ketua IMRS PERSI
Fax : 62 – 21- 45857833
Email : [email protected]
 BSC Benefit for Your
Organization

• Clarify the Vision

• Gain consensus and ownership
• Align the organization
• Integrate strategic planning
• Drive resource allocation
• Improve management effectiveness
Balanced Scorecard Collaborative,inc
 Balanced Scorecard sbg
Performance Management System
FORMULATE Strategy is
Leadership from A
Top Executive
Continuous
Balanced Process
cOMMUNICAT STRA
B NAVIGATE
E TEGY
Scorecard

Strategy is Leadership
Unlock Hidden
Everyone’s Job Assets
EXECUTE
• 4 elemen
• Strategi pusat proses
 BSC Development Process Model
Define
Strategi Identify Steps 1 ....... 6
c Key Typically 8 – 12 weeks
Destina Themes Buildin
tion Driving g
The Starteg Determ
Strateg ic ine Select
y Linkage Measur Prioriti
s e and es
Targets Initiiati Plan
ves for
Implement
ation
 Scenario
Planning with
BSC

Business Strategic-Planning Process

Visi & Misi Bisnis

Analisa Eksternal Analisa Internal

Analisa SWOT

Strategic Planning
Formulasi Goal

Formulasi Strategi

Formulasi Program

Implementasi

Umpan Balik & Kontrol

 Scenario Planning
with BSC
Strategic Planning
Jalur Utama
CSS, MP ,Visi & Misi

Sasaran/ Goal
Proses Perencanaan Bisnis

Jalur Kondisional
Audit Lingkungan

Analisis SWOT Key Success Factors

Penetapan Strategi Key Issues

Perumusan Aksi Trigger Points

Analisis Sumber Daya Rencana Kontigensi

Estimasi Hasil (Proyeksi)

Implementasi
Pengendalian
 Scenario Planning
with BSC
The Strategy Levels

Corporate
Strategy

Flow Of Business Positional Superior

Strategy Strategy Performance
Advantage
Planning
RoCE Fin
Functional
Customer
Strategy Mkt
Loyalty
Fin Internal
O&P
Mkt Business
Process
O&P
Learning & HR
HR
Growth &Orgz
&Orgz
 Scenario Planning
with BSC
BSC Strategic Framework

Solusi: Kerangka Strategis

Long-Term
Financial Shareholder Value
Perspective

Cost Structure Asset Utilization Revenue Growth Profit Margin

Customer Value Proposition

Customer
Perspective Price Quality Availability Selection Functionality Service Collection Brand

Service Attributes Relationship Image

Strategy, Infrastructure
Operations Enterprise Management
and Product

 Strategic&Ent Planning
Internal  Strategy and Commit  Operation Support &  Enterprise Risk
Perspective  Infrastructure Life Cycle Readiness  Financial&Asset
Management  Fulfillment  Ent Effectiveness
 Product Life Cycle  Assurance  Knowledge&Research
Management  Billing  Stakeholder Relation
 Human Resources

Human Capital

Learning and Information Capita

Growth
Perpective
Culture Leadership Organizational Capital Alignment Teamwork

Diadaptasi dari: Strategy Maps by Robert S Kaplan & David P. Norton

 Scenario Planning
with BSC
BSC Scenario

Visions and
Strategy

Financial Customer Process Infrastructure

Objectives
Strategy
Measures
Translation
Targets Process

Initiatives
 Scenario Planning
with BSC
BSC Linkage
Performance Drivers
Financial
Outcome Key Process
Objectives Measurements Targets Initiatives Measurements
(Lag Indicators) (Lead Indicators)

Cause and Effect

Relationships
To succeed financially, how should we appear
to our shareholders

Customer Internal Process

Objectives
Outcome
Measurements Targets Initiatives
Key Process
Measurements
Vision Objectives
Outcome
Measurements Targets Initiatives
Key Process
Measurements
(Lag Indicators) (Lead Indicators) (Lag Indicators) (Lead Indicators)
and
Strategy
To achieve our vision, how should we To satisfy our shareholders and customers,
To achieve our vision, how will we sustain
what business processes must we excel at?
appear to our customers
our ability to change and improve ?

Outcome Key Process

Objectives Measurements Targets Initiatives Measurements
(Lag Indicators) (Lead Indicators)

Learning & Growth Kaplan & Norton, 1996

 Scenario Planning
with BSC
BSC Examples

Case: P.T. Katsushiro Indonesia

Improve
Increase ROE
Profitability Optimize
Investment

Optimize A/R &

Increase Efficiency of
Minimize Bad
Revenue Operating Costs
Debt

Increase Increase Increase Increase

Effective Customer Customer Customer
Selling Relationship Satisfaction Loyalty

Increase
Vendor Increase Effective Increase Effective
Excellent
Relationship Internal Processes Operation
Service

Increase Aligning Personal Increase

Increase Employee
Strategic Goals to Employee
Work Env
Productivity
Skills Satisfaction
 Scenario Planning
with BSC
BSC Examples

Case:
P.T. Katsushiro Indonesia

Financial Customer Internal Employee

Perspective Perspective Perspective Perspective

Revenue Effective Selling Excellent Service Strategic Skills

• Revenue from Export • Number of Call • On time delivery • Number of Skills
• Revenue from Local • Number of Quatation • Product Rejection Rate • Training Investment
• Quatation Value • Number of Training Days p.a.
AR and Bad Debt • Hit Rate Operation
• Collection Period • Material Planning Aligning Personal Goals
• A/R Bad Debt
Customer Relationship
• Production Planning • Number of Idea for
• Number of Meeting with • Equipment Up Time Improvement
Operating Costs Customer • Maintenance Schedule • Number of Social Events
Customer Satisfaction Internal Processes Employee Satisfaction
Profitability
• Number of Complaint • Number of NC Report • Voluntary Turn Over
• C.S.I • Complaint Resolution Time
Investment • E.S.I
• Equipment Compliance
Customer Loyalty • Number of New Product Employee Productivity
Return on Equity
• Number of Customer • Revenue per employee
• Customer Repeat Order
Vendor Relationship
• Market Share • Vendor On Time Delivery
• Technical Conformity
Swa 22/2001
 Scenario Planning
with BSC
Shareholder Value Creation
Shareholder
Value

Shareholder Intellectual
Equity Capital Capital

Human Structural
Financial Capital Capital

Customer Organizational Internal

Capital Capital
Proses
Customer
Learning & Innovation Process
Growth Capital Capital
Skandia Annual Report, 1995
 Scenario Planning
with BSC
BSC Caveats

Hambatan Visi
Hanya 5% pegawai yang
memahami strategi

Hambatan
Hambatan SDM 9 dari 10
perusahaan
Pembelajaran
Hanya 25% manajer yang gagal 85% dari tim eksekutif
memiliki insentif yang mengeksekusi menghabiskan waktu kurang
terhubung ke strategi strategi
dari 1 jam untuk membahas
Strategi setiap bulan

Hambatan Operasi
60% perusahaan tidak
menghubungkan anggarannya
ke strategi
 LANGKAH-LANGKAH PENYUSUNAN BSC

1. PEMASTIAN VISI DAN MISI

2. PENYUSUNAN OBJECTIVE STRATEGIC
3. PENYUSUNAN BISNIS STRATEGIC
4. PENYUSUNAN STRATEGIC INISIATIVE
5. PENGUKURAN INDIKATOR STRATEGI
BISNIS
6. PENJABARAN PENGUKURAN INDIKATOR
UNIT DAN INDIVIDU
 Scenario Planning
with BSC
BSC RS ABC
Balanced Scorecard
Hubungan Sebab Akibat RS. ABC Ukuran Strategis
Sasaran Strategis
Core Outcomes/Lag Indicator Performance Driver/Lead Indicator

Asset
Operating Pengendalian Peningkatan
Perspektif Keuangan Turn Over
Profit Cost Strategis Arus Kas Piutang
K1- Meningkatkan Revenue, Utilisasi Aset,
Operating Profit, dan Arus Kas Revenue Operating
Growth Cashflow Utilisasi Asset

Spending Kualitas Pelayanan

Pemanfaatan
Perspektif Pelanggan Fasilitas
Pelanggan
Meningkat
P1-Peningkatan Kepuasan Pelanggan Lain-lain
Customer
P2-Peningkatkan Kunjungan Pelanggan Database & Feedback
P3-Peningkatan Spending Pelanggan Kunjungan Kepuasan
Pelanggan Pelanggan
Meningkat Meningkat

Jumlah Pasien Penataan Mengembangkan

Kambuh Turun Proses kerjasama
Perspektif Proses Bisnis Internal
I1-Peningkatan Kapasitas Pelayanan
Perencanaan &
I2-Perencanaan & Pengendalian Program Semua Resep Jumlah Pasien Meningkatkan
belum terlayani Pengendalian
Terlayani KapasitasPelayanan
Menurun Program

Perspektif Pertumbuhan
dan Pembelajaran Kepuasan Karyawan,
Sistem Remunerasi
Seleksi, Rekrutrasi
Skill
Motivasi & Kinerja & Placement
P1-Penerapan Sistem Seleksi, Rekrutasi
& Placement
P2-Penerapan Standar Evaluasi
Penilaian Kinerja Standar evaluasi Direktori & Gap
Training
P3-Penerapan Sistem Remunerasi Penilaian kinerja Kompetensi
 Scenario Planning
with BSC
Strategic Objective Measurement
Measurement of Strategic Objectives
Strategy Map Balanced Scorecard
Measurement Target 2013
Process :
Quality • CAGR revenue (08-13) .......%
Theme : Objectives .......%
of Life • CAGR Operating Expenses (08-13)
• Operating Ratio .......%

Financial
Perspective
• Sustainable Revenue
Revenue Operating • Operating Ratio
Enhancement Efficiency

• CSI > ......%

Excellent Excellent • Excellent Service quality • CLI > .......%
Customer
Service Public • Excellent Public • Visit Rate
Perspective
quality Communication Awareness and > .....kali/tahun
–Out Patiient
Perception > ......%
• Brand Awareness
> .......%
• Brand Attitude (positive)
• Asset Utilization
–BOR > ......%
Organization –Length of Stay > ........
Internal Resources and Structure • Resources Optimization
Perspective –Pemanfaatan Alat > ........%
Facilities and Process • Adaptive Organization –Down Time  % durasi alat tidak berfungsi
Management Structure and Process > .......MBNQA
• Structure and Process Compliance

Professionalism
Learning & • Human Capital Index > ......MBNQA
Growth • Culture Fitness >....... Culture Quadrant
• Human Capital > ...... MBNQA
Perspective Organization Culture • Organization Culture • IT Index
• IT support
IT Support
 Scenario Planning
with BSC
Business Strategy
Vision, Mission, Strategy and Initiatives
Visi : ...................................................................................................................................................................................

Misi : ....................................................................................................................................................................................
Visi - Misi ...................................................................................................................................................................................
...................................................................................................................................................................................
...................................................................................................................................................................................

Strategic Increasing Revenue and Efficiency

Objectives Achieving Operating Ratio .....% in 20........
Strategic Initiatives
Business 1 Identifikasi dan pengembangan sumber-
Business Strategy and Quality sumber revenue
Enhancement
2• Meningkatkan Kualitas pelayanan kesehatan
spesialistik
Generating Developing Business
Revenue Division as revenue center 3 Meningkatkan kualitas hidup masyarakat
Stream
Resources 4 Pengelolaan keuangan dan sumber daya
Providing integrated Optimization secara tepat sasaran, efisien, transparan
mental health services to dan terpercaya
spur revenue stream
5• Pengembangan dan Optimalisasi sarana dan
prasarana kesehatan
Optimizing budget,
People and 6• Mempersiapkan transformasi organisasi dan
resources and facilities human capital
Transforma Organization
tion Readiness 7
Transforming Organization Meningkatkan Profesionalisme karyawan
structure, process and 8 Pembentukan budaya organisasi
culture