📌 Cómo hacer un CUADRO de MANDO INTEGRAL 2 - Balanced Scorecard - Las 4️ perspectivas del BSC
Summary
TLDREl script del video ofrece una visión detallada del Balanced Scorecard (BSC), una herramienta de gestión que ayuda a las empresas a comunicar y ejecutar su estrategia de manera efectiva. Se discute cómo el BSC equilibra las perspectivas financieras y no financieras, enfocándose en cuatro dimensiones clave: rendimiento financiero, satisfacción del cliente, eficiencia de procesos y aprendizaje e innovación. El video también destaca la importancia de la estrategia y cómo el BSC puede transformar una organización al establecer prioridades y responsabilidades claras. Además, se presenta el concepto de 'mapa estratégico' para visualizar y conectar los objetivos a lo largo de las diferentes dimensiones del BSC.
Takeaways
- 📊 La Hoja de Ruta Equilibrada (HRE) es un modelo de gestión que ayuda a comunicar y gestionar la estrategia de una organización de manera estructurada y efectiva.
- 👀 La HRE clarifica la visión de la empresa y la convierte en objetivos que guían el comportamiento y el rendimiento, siempre enfocados en la creación de valor.
- 🔄 Esta herramienta de gestión proporciona un marco de referencia para la transformación de la empresa, estableciendo acuerdos entre el equipo de gestión sobre cómo funciona el negocio y cuáles deben ser las prioridades.
- 🛠 La HRE es fundamental para establecer prioridades en la gestión empresarial, ya que todas las organizaciones tienen recursos limitados y es crucial saber qué se debe hacer primero.
- 🗣️ Esta herramienta es también una base para discusiones productivas y para la mejora sostenida de la empresa, delimitando responsabilidades claras.
- 👥 La HRE se enfoca en las posiciones más importantes dentro de las organizaciones, independientemente del tamaño, y es responsabilidad del equipo de gestión y los tomadores de decisiones.
- 📈 Se trata de un 'tablero de control equilibrado' que equilibra el enfoque financiero con mediciones a corto y largo plazo, y entre indicadores de rendimiento diarios y clave.
- 📋 La HRE consta de cuatro dimensiones principales: rendimiento financiero, satisfacción del cliente, eficiencia en procesos y conocimiento e innovación.
- 🎯 Cada una de las dimensiones de la HRE tiene objetivos estratégicos asociados que se traducen en un mapa estratégico que muestra cómo se relacionan y contribuyen al logro de la visión de la empresa.
- 🔍 La implementación de la HRE implica identificar los desafíos en cada una de las dimensiones: financiera, del cliente, de procesos y de aprendizaje y desarrollo del personal.
- 📚 Se enfatiza la importancia de pensar en términos de las cuatro perspectivas para facilitar el proceso de implementación de la HRE, que se verá en el siguiente video del curso.
Q & A
¿Qué es el Balanced Scorecard (BSC) y cómo ayuda a gestionar una empresa?
-El BSC es un modelo de gestión que ayuda a gestionar la empresa y aclarar la visión. Se traduce la visión en objetivos que dirigen el comportamiento de desempeño, siempre enfocados en la creación de valor.
¿Cómo se relaciona el BSC con la comunicación de la estrategia a todo el personal de la organización?
-El BSC ayuda a comunicar la estrategia y la visión a todo el personal de una manera estructurada y sencilla, asegurando una ejecución eficiente y efectiva de la estrategia.
¿Cuál es el propósito del BSC como marco de referencia para la transformación de una organización?
-El BSC provee un marco de referencia para la transformación de una empresa o organización, ayudando a alcanzar acuerdos entre el equipo de gestión sobre cómo funciona el negocio y cuáles deben ser las prioridades.
¿Cómo el BSC ayuda a establecer prioridades en una organización?
-Como modelo de gestión, el BSC permite establecer prioridades, esencial en la administración de cualquier negocio, ya que permite saber qué se debe hacer primero y qué puede esperarse para hacer después, considerando los recursos limitados de la organización.
¿Por qué el BSC es la base para una discusión productiva y mejora sostenida de la empresa?
-El BSC es la base para una discusión productiva y mejora sostenida porque, al estandarizar el proceso, realmente ayuda a la empresa a crecer de manera sostenida, delimitando responsabilidades y ayudando a aclarar quién tiene que hacer qué tanto a nivel colectivo como individual.
¿Qué significa 'balanced' en el contexto del Balanced Scorecard y qué es lo que se busca balancear?
-En el contexto del BSC, 'balanced' se refiere a la 'saludable' combinación o equilibrio entre el enfoque financiero de obtener resultados y las medidas a corto y largo plazo, ayudando a balancear indicadores de rendimiento que guíen el desempeño diario.
¿Cuáles son las cuatro dimensiones del BSC y cómo se relacionan entre sí?
-Las cuatro dimensiones del BSC son el rendimiento financiero, la satisfacción del cliente, la eficiencia de los procesos y el conocimiento e innovación. Se relacionan a través de un mapa estratégico que muestra cómo mejorar en cada una de estas áreas para alcanzar la visión de la empresa.
¿Cómo se deben abordar las dimensiones del BSC en el mapa estratégico?
-En el mapa estratégico del BSC, se abordan las dimensiones de arriba hacia abajo, pero se leen de abajo hacia arriba, comenzando con la visión y terminando con el rendimiento financiero, mostrando cómo las mejoras en cada dimensión contribuyen al logro de la visión.
¿Qué es la perspectiva financiera del BSC y cómo se relaciona con la visión de la empresa?
-La perspectiva financiera del BSC se enfoca en cómo los accionistas o propietarios verían la empresa si se alcanzara la visión. Es crucial tener una visión clara para entender qué se requiere financieramente para que la empresa cumpla con esta visión.
¿Cómo se relaciona la dimensión de los clientes con la visión y el rendimiento financiero de la empresa?
-La dimensión de los clientes se enfoca en cómo se debe presentar la empresa ante sus clientes para que estos compren más de sus servicios o productos, lo que a su vez ayuda a hacer la empresa rentable y cumplir con la visión.
¿Qué procesos clave deben ser excelentes para alcanzar los objetivos de las perspectivas anteriores y cómo se refleja esto en el mapa estratégico?
-Los procesos clave son aquellos que contribuyen significativamente a la satisfacción del cliente y, por lo tanto, al rendimiento financiero. En el mapa estratégico, se identifican y se enlazan mejoras en estos procesos con el fin de disminuir costos y mejorar la eficiencia, lo que a su vez impacta positivamente en el rendimiento financiero.
¿Cómo se relaciona la perspectiva de aprendizaje y desarrollo del personal con la visión y el cumplimiento de las demás dimensiones del BSC?
-La perspectiva de aprendizaje y desarrollo del personal se enfoca en cómo la organización debe aprender e mejorar para alcanzar la visión y cumplir con las dimensiones de clientes, procesos y rendimiento financiero. Se trata de identificar y mejorar las habilidades y competencias clave del personal para que puedan ofrecer un mejor servicio y contribuir al éxito de la empresa.
¿Qué desafíos se deben identificar en cada una de las dimensiones del BSC para facilitar la implementación de la estrategia?
-Se deben identificar desafíos en las dimensiones financiera, de procesos, de clientes y de desarrollo del personal. Esto ayudará a enfocarse en áreas específicas que requieren mejoras para ejecutar la estrategia y alcanzar la visión de la empresa.
Outlines
📊 Introducción al Balanced Scorecard
El primer párrafo introduce el concepto del Balanced Scorecard (BSC) como un modelo de gestión que ayuda a comunicar y ejecutar estrategias de manera efectiva en toda la organización. Se enfatiza la importancia de una comunicación estructurada y clara de la visión empresarial para asegurar una ejecución eficiente de la estrategia. El BSC se presenta como una herramienta para equilibrar diferentes aspectos de la gestión, incluyendo el enfoque financiero, el enfoque a corto y largo plazo, y los indicadores de desempeño. Se menciona que el BSC se centra en las posiciones más importantes de la organización y es fundamental para la gestión estratégica, independientemente del tamaño de la empresa.
📈 Elementos y Dimensiones del BSC
El segundo párrafo detalla los componentes adicionales del BSC, incluyendo los objetivos estratégicos, el mapa estratégico, las mediciones de desempeño (indicadores clave o KPIs) e iniciativas estratégicas. Se describe el proceso general de implementación del BSC, que comienza con la formulación de una visión y estrategia, y luego se identifican los objetivos estratégicos en cada una de las cuatro dimensiones del BSC: financiero, clientes, procesos y personas. Se enfatiza la importancia de la estrategia de mapeo para definir cómo se relacionan estas dimensiones y cómo se leerán en el mapa estratégico, que se construye de arriba hacia abajo pero se lee de abajo hacia arriba.
👥 Perspectivas del BSC: Clientes e Internos
El tercer párrafo se enfoca en las dimensiones del cliente y de los procesos internos del BSC. Se discute cómo la visión de la empresa debe guiar la forma en que se presenta ante los clientes para lograr una empresa rentable. Se mencionan ejemplos de cómo mejorar la experiencia del cliente, como reducir el tiempo de espera, lo que a su vez mejora la retención de clientes y, por lo tanto, la rentabilidad. Adicionalmente, se explora la necesidad de enfocarse en los procesos clave que contribuyen a la satisfacción del cliente y, por ende, a la rentabilidad financiera. Se sugiere que la mejora de la eficiencia de los procesos puede reducir costos y mejorar la rentabilidad.
🛠 Identificar Desafíos en las Cuatro Dimensiones
El cuarto y último párrafo del script insta a los espectadores a identificar los desafíos en las cuatro dimensiones del BSC: financiero, de clientes, de procesos y de aprendizaje e innovación. Se sugiere que se piense en los retos de cada dimensión por separado, sin enfocarse en la creación del mapa estratégico completo. El objetivo es capacitar a los espectadores para pensar en estas cuatro perspectivas, lo que facilitaría el proceso de implementación del BSC en un futuro. El video concluye con una invitación a compartir el contenido, hacer el ejercicio propuesto y agradece la atención, prometiendo más detalles en la siguiente parte del curso.
Mindmap
Keywords
💡Balanced Scorecard (BSC)
💡Estrategia
💡Visión
💡Objetivos estratégicos
💡Cuatro dimensiones
💡Mediciones de desempeño
💡
💡Mapa estratégico
💡Sostenible mejora
💡Responsabilidades
💡Iniciativas estratégicas
💡Desafíos
Highlights
Balanced Scorecard (BSC) is a management model designed to clarify vision and strategy communication within an organization.
BSC aids in the efficient and effective execution of strategy by providing a structured way to communicate it to all staff.
The BSC model helps in setting priorities within the organization by establishing what should be done first based on limited resources.
It serves as a basis for productive discussions and sustained improvement by delimiting responsibilities at managerial levels.
BSC balances the financial focus of getting results with other important aspects of organizational performance.
It also balances short and long term measurements, ensuring goals are aligned and contribute to each other.
BSC includes performance indicators or KPIs that lead to daily advancements in organizational processes and results.
The 'four dimensions' of BSC include financial performance, customer satisfaction, internal processes, and learning and growth.
Financial performance is the starting point of BSC as it is essential for the survival of any organization.
Customer satisfaction is crucial as it directly impacts financial performance through sales and retention.
Process efficiency is key to achieving the desired customer satisfaction and financial goals.
Learning and growth focus on improving staff skills and competencies to drive better performance in key processes.
Strategic mapping is used with BSC to define how strategies will be executed across its four dimensions.
The strategic map is created from a top-down approach but is read from the bottom up for understanding cause and effect.
Improving profitability is a central focus in the financial dimension, achieved through cost reduction or increased sales.
Reducing waiting times can improve customer retention, which in turn can boost profits and profitability.
Identifying key processes is essential for adapting them to achieve customer satisfaction and improved financial returns.
Improving staff knowledge and skills can directly increase process efficiency, lower cycle times, and enhance customer satisfaction.
The BSC framework encourages thinking about challenges in each dimension to facilitate the strategy execution process.
Transcripts
Welcome to the second part of Balanced scorecard course, in this
chance let's see directly what is the balanced scorecard and we're going to
explain how it develops, before nothing remembers that the last thing we saw in
the previous video is that it was needed a much more structured way and a lot
Easiest to communicate the strategy towards all the staff of the
organization in such a way that the execution of the strategy could be
ensure, it could be done more efficiently and effectively; and to
that developed the balanced scorecard What is the BSC? before
nothing you have to see that is a model of management, is a model that will help us
to manage things, manage the company; and it helps us clarify the
view. Remember that everything we are talking about the strategies
it has to do with vision, your vision personal or business vision, without
import what size your company is then this management model is going
help clarify the vision for I can communicate it, so we're going to
translate that vision into objectives that direct performance behavior
but always focused on the creation of value. Now, here in the second paragraph
we can see that it gives us a framework reference for the transformation of the
company or organization where you are, through reaching agreements between
the management team, around how the business works and which ones should
be the priorities, the BSC helps us set priorities and this
is given, because being a model of management, when you're talking about
process management, business administration, part
fundamental of the administration is to be able to establish priorities, know what
you are going to do first; in all organizations there are limited resources and
It is always important to know what is what has to be done first and what is
what has to be done later; and by last we can say that the BSC is the
basis for a productive discussion, and the sustained improvement, (this part of the
sustained improvement means that if do well in a standardized way
will really help you grow in a sustained way)
good the sustained improvement of the company delimiting responsibilities. The BSC
helps us clarify who has to do what, but at a level
managerial and managerial both in his set as individually
The balanced scorecard, being focused in strategies or in the form of
manage the execution of the strategy, it has to do
with the most important positions in organizations and it does not matter if you
organization is of three people or of five thousand, the management team and
management (those who take decisions) are those that have the burden
of work with respect to the balanced scorecard, they are the ones that have it
what to bring, because it will help them clarify how I communicate the strategy,
as I communicate the vision to all staff of the organization, that's why
much more focused on those positions. As the name implies, it is a
balanced control board, Balanced Scorecard means dashboard
balanced or control board balanced and what is it that balances? well
first of all the financial focus of get results, all the companies and
it does not matter if you're in a non-profit organization,
to survive they need money then you have to balance the focus
financial helps us to balance also Short and long term measurements
many times we do not know how to make short and long term goals and
when we make them or document them not they have nothing to do with each other,
the idea of the balanced scorecard is that you help balance them and help us
balance indicators, indicators of performance, which are the ones leading the
performance with daily measurements. There are key indicators in your organization
what are they going to do that really there is an advance with respect to your
processes, how things are happening, or that there is an advance with respect to
results of the organization and this it also helps us to balance the balanced
scorecard. Let's see what are the elements that
they constitute it; and this is where a concept that is called the "four
dimensions "as you can see in this simple diagram in the center is the
vision and strategy, all part of the vision then the strategy is formulated,
and around the center are the four BSC dimensions, have an order,
from a certain point of view they have a order and we'll see it later
with strategic mapping, but, starting from the top, I can tell you that
first is the financial performance, because we return to the same thing, companies
they need to survive through of money, that is the blood of the companies;
then we have the financial performance, after process efficiency
how we do to get that performance, knowledge and
innovation that is what helps me generate the processes and we have the
customer satisfaction because the At the end of the accounts the clients are the
that provide us with that flow financially we need so much
then these are the four dimensions of the balanced scorecard, but
Besides that, we have other elements of complement
which are the strategic objectives, the strategic map, measurements of
performance that have to do with the Indicators or KPIs and the initiatives
strategic, if you are going to do a BSC in your organization
you have to contemplate these four dimensions or putting it from a
very general perspective (later in the next part let's see how
the BSC is implemented) but of general way we can talk about that
first you generate your vision, you generate your strategy, you realize in each one
of the four dimensions what are the strategic objectives that you have to
do to be able to form your map strategic see the indicators that
you have and at the end of the day what is specifically what are you going to do to
from tomorrow's day when you have developed your BSC, all
these are the elements that you have to do and to go step by step we are going to
start by seeing in a more detailed the four dimensions of the BSC.
To review these four dimensions are we going to do it from a
way combined with others the balance scorecard elements that is
strategic mapping, mapping strategic will help us
define how we are going to do strategies with respect to each of
those dimensions and you're going to see that with the next diagram is going to stay a bit
more clear. As you can see here I have the four written dimensions
first financial, then clients, after processes and then people why?
Are they in this order? in fact they are read from top down because first thing and
the most important thing for the balanced scorecard is the focus of money, of the
generation of money because it is the only way in which the company can
survive no matter what kind of organization you have already said
you need money to survive then the mapping approach
strategic tells us that first I I have to focus on the financial,
see after that customers need to be able to
help me to fulfill that focus financial, what processes are those
I need to improve so that my clients be happier and can you help me
meet the financial part and what needs to do the staff within the
company to be able to do those processes well, in order to have the
happy customers, so they can help me help achieve my financial goals.
IF I see it from a point of view of map as such as we have mentioned
this is what we can see; when you make a strategic map for the BSC
you start doing it from above down, but you read it from below towards
up, let's explain it very detailed to make it easier
understand it Let's start from the vision, remember that
all part of the vision. The vision is a statement aimed at
long term and has two perspectives one external and one internal; in perspective
externally we see social trends and its evolution as well as the way in which
the markets will change, in the perspective internal we see how it will adapt to the
company to these trends and changes social and even how are you going to
generate. Once you have developed the vision it is much easier
that you begin to see what it is that requires from the point of view
financially, that's why you have to have very Clear the vision of your company. When it's
you have the vision you can move to the financial perspective, and the question
that you have to answer in the part financial is ... if I succeed, if my
vision is achieved how should they see us our shareholders? and when I refer
shareholders I do not mean that you have to be a company like BIMBO,
Coca Cola, for this to work. Your You can be your own shareholder,
refers to how the owners will see us of the company
if you are the owner and at the same time You are doing the manager part,
maybe you get an internal salary but you as
business how could you say that the business is really working in the
financial part? but in a way that fulfill your vision
Now how does this happen to the strategic map? as you can see, in these three points that
we have here, in the center I have the improvement of profitability and what I'm
saying with the other two ellipses is that if I have a minor
cost or improve the profits accordingly I'm going to improve profitability; from the
financial point of view there is only two ways I can improve the
profitability, or under my costs or I sell more or I improve the profits, obviously
a combination of both because I still will give a higher return, this is
enough for the dimension part financially we do not have to leave much
beyond if you want to do it much more detailed already when you start to
practice the development of the balanced scorecard and you can see it in fact if you
you go online and look for examples of strategic maps you will be able to see some
very complicated maps that are going a very large level of detail, but this is
basically. Let's see the next dimension: the client's perspective
to achieve our vision (remember We always have to take the vision
account) how should we introduce ourselves before our customers?
if there is no consumer there is no type of market
then the focus of this perspective or of this dimension is ... to be able
achieve my vision obviously I need to have a profitable company,
then how we must present ourselves to our
clients to help us
make our company profitable through of buying our services or our
products? that is the focus of this perspective; if we go to the map
strategic you can see that it already includes the part of the customers dimension and
you have to follow the arrows for that he said that you start doing up
down but it reads down to up, if for example, I want
improve the waiting time and I want to minimize it, because that
it's something that customers are going to see very well, regardless of what your
product or service between less time let's wait for the clients is better,
is a shorter waiting time brings me to improve customer retention, it
uses a very simple logic: minor Timeout improves the retention of
the clients and this helps me improve the profits because if I have
customers who are more time with me they will continue buying is
something very simple and if they improve my Profits improve my profitability
This is the way to develop the strategic map
let's see what has to do with the perspective of internal processes: for
achieve the objectives of the perspectives above those we have already developed
of clients and financial and vision what processes should we be
excellent? we have to see what processes have to be adapted for
to be able to obtain the satisfaction of client and with this improve my
financial returns and you have to focus on the key processes, in your
company or in your organization are made tens if not in hundreds of
different processes, you have to focus in what are the key processes that you
they're going to help make it really fulfill your vision
Here are some examples of processes that we are not going to stop to
review in detail but any of they can be a key process that you
help supplement or achieve your view. Now, on the strategic map
we see how the part of the processes here the key point is
that if I increase the efficiency of process
that immediately causes me minor costs if you notice not necessarily
I have to go to the perspective or the customer dimension I'm going
direct to the financial: if I increase the efficiency
my costs decrease but also if I
efficiency increase lowers my time of cycle and this helps me to have a
shorter waiting time let's see the part of perspective and learning
to achieve our vision and power comply with the other dimensions
How should you learn and improve our organization? What do we have to be
better from the point of view of people? both in personal development
as development focused on work and here what we are talking about is
the skills of the staff what competencies are what we have to
to get better? we give you several examples but the approach you have to see is
What competencies are those that the staff You have to improve in those key processes
that I already identified, to be able to give you a better service to customers so that
customers buy us more and can meet my financial goals?
As you are already imagining it when we put on the strategic map all
makes sense, if I want to increase the efficiency of my processes I have to
think about what I'm going to improve with staff, then when developing it from
top down I say: "I want increase efficiency but I have to
improve knowledge and skills and I have to give them better tools
and technology " and so a strategic map is completed
To read it I do it from below to up, if I improve my knowledge and
skills I will increase the efficiency of my processes, I'm going to lower the time of
cycle, I will have a shorter time of wait for my clients which is going to
make them more with me, that they are buying me more that will increase my
gains and with that I will increase the cost effectiveness. To be able to do each one
of these dimensions you have to focus on what the challenges are, what is
what you want to improve, that's why we're going to give the next task ... identify the
challenges that you have in each of the following dimensions if you remember in
the previous video we had talked about the challenges you had to be able to execute
the strategy from a point of view financial, process, as far as
to staff development, I want you to think again about challenges
but now talking about each of the four dimensions, if we talk about the
financial, what do the shareholders or owners? what are you
making the organization of the company in business in which
have from the clients' point of view
What is it that would make our customers? from the point of view of
processes what are the challenges to have efficient and effective processes? and from
the staff point of view what are the challenges for the development of people?
Develop it in a way separate, do not focus on doing the
strategic map, only I want you to start thinking about the
four dimensions that you start to train, start training your mind
in thinking about those four perspectives. Because that is going to
facilitate the process of implementation which we will see in the
next video.
I hope that the information you have seen in this video that is useful
repeat as many times as necessary video to make it clearer, not
forget to do your homework and see you in the third part of the course where we are going
to talk about a process of implementation of the balanced scorecard
Share the video if you think there people who may be interested
do not forget to like it if you liked it and We are at your service for any
doubt thanks for watching, see you later!
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