全英文版平衡计分卡指标汇总

Company Performance Indicators: How to Measure the Performanceof a CompanyByProfessor H.S. ShafaBurwell Endowed Chair of Int’l ManagementOklahoma City UniversityFirst International Conference on KPIBeijing, ChinaMay 22nd, 2002Company, Strategy and Performance 公司、战略及其绩效●A Company is an Association of ProductiveAssets (including People) who cometogether to obtain Economic Advantages●Strategy is a Pattern of Asset or ResourceAllocation that enables Companies tomaintain or improve their Performance●Performance of a company can be measuredin different waysDifferent Approaches to MeasuringPerformance衡量绩效的不同方式●Firm’s Survival As a Measure of Performance (Altman’s Z-Score)●Tobin’s Q●Accounting Measures of Performance (Financial Ratios)●Multiple Stakeholders view of Performance ●Balanced Scorecard●Present Value Measures of Performance ●EVA and MVAMost Commonly Used Key Performance Indicators 最常用的关键业绩指标●Financial Indicators 财务指标●Process Indicators 过程指标●Customer Indicators 顾客指标●Learning and Growth Indicators学习与创新指标Financial Ratios represent an attempt to standardize financial information in order to facilitate meaningful comparisons over time (time series) and between firms or firm to industry (cross section).不同的公司之间或不同的时间段内使用规范的财务信息进行有意义的比较。

平衡计分卡四类绩效指标库概述平衡计分卡（Balanced Scorecard）是一种绩效管理工具，可以帮助组织从多个角度评估和管理绩效。

平衡计分卡将组织的绩效划分为四个不同的维度，包括财务、顾客、内部流程和研究与成长。

每个维度都有相应的绩效指标，用于衡量和追踪组织在该维度上的表现。

四类绩效指标库1. 财务绩效指标库财务绩效指标库主要用于衡量组织的财务健康和业绩表现。

一些常见的财务绩效指标包括净利润、销售收入、资产回报率和现金流量等。

这些指标可以帮助组织评估自己的盈利能力、财务风险和投资回报率。

2. 顾客绩效指标库顾客绩效指标库旨在衡量组织在满足顾客需求方面的表现。

其中包括顾客满意度、顾客保留率、市场份额和品牌声誉等指标。

通过追踪这些指标，组织可以了解顾客对其产品或服务的反馈，并根据反馈结果做出相应的改进。

3. 内部流程绩效指标库内部流程绩效指标库用于评估组织内部流程的有效性和效率。

这些指标可以包括生产周期时间、生产成本、产品质量和工作效率等。

通过监测这些指标，组织可以发现内部流程中存在的问题和瓶颈，以便改进和优化流程，提高工作效率和产品质量。

4. 研究与成长绩效指标库研究与成长绩效指标库用于评估组织在员工培训和发展方面的表现。

这些指标可以包括员工满意度、员工离职率、员工技能提升和创新能力等。

通过关注这些指标，组织可以了解员工的培训需求和发展机会，以促进员工的研究与成长，从而提升组织整体绩效。

结论平衡计分卡的四类绩效指标库提供了一个全面而系统的评估框架，可以帮助组织从多个角度了解和管理绩效。

通过制定合适的绩效指标，并不断追踪和分析指标的表现，组织可以更好地优化业务流程、提高顾客满意度，并促进员工的学习与成长。

平衡计分卡的应用可以帮助组织实现可持续发展和提升竞争力。

平衡计分卡的经典指标体系平衡计分卡（balanced scorecard，BSC）是一种用于衡量和管理企业绩效的框架。

它将企业绩效分为四个维度：财务、顾客、内部流程和学习与成长，以帮助企业实现长期战略目标。

平衡计分卡的经典指标体系涵盖了每个维度中的关键指标，下面将详细介绍每个维度的指标体系。

一、财务维度：1.营业收入：反映企业销售产品和服务的收入情况，是企业财务绩效的核心指标。

2.净利润：反映企业销售收入减去成本和费用后的盈余情况，是企业盈利能力的重要指标。

3.现金流量：反映企业现金收入和支出的情况，可以评估企业的偿债能力和运营能力。

4.资本回报率：反映企业利润与使用的资本之间的关系，是度量企业效益的重要指标。

5.市场份额：反映企业在市场中的竞争地位和销售业绩。

二、顾客维度：1.客户满意度：反映企业产品和服务的质量以及顾客的满意程度。

2.客户保持率：反映企业吸引和保持顾客的能力，是企业长期稳定发展的基础。

3.顾客参与度：反映顾客对企业产品和服务的参与程度，包括参与市场调研、提供意见等。

4.市场份额增长：反映企业在市场中的增长速度和市场占有率的提升情况。

5.产品创新度：反映企业产品和服务的创新能力，包括产品开发速度和新产品的市场占有率。

三、内部流程维度：1.产品质量：反映企业产品和服务的质量水平，包括瑕疵率和客户投诉率等指标。

2.生产效率：反映企业资源利用的效率，包括人力资源、设备和能源等。

3.交付周期：反映企业从订单接收到产品交付的时间，包括生产周期和物流时间。

4.创新流程：反映企业创新的速度和效果，包括新产品研发时间和创新项目的成功率等。

5.成本效益：反映企业在生产过程中成本控制和效益的表现。

四、学习与成长维度：1.员工满意度：反映企业员工对工作环境和待遇的满意程度。

2.培训与发展：反映企业对员工的培训和发展投入情况，包括培训费用和培训覆盖率等。

3.知识管理：反映企业对知识的积累和利用，包括知识分享和知识产权保护等。

平衡计分卡指标体系平衡计分卡（Balanced Scorecard，BSC）是一种绩效管理工具，旨在帮助组织在实施战略时，横向平衡各项关键绩效指标。

它包含四个关键维度：财务、客户、内部流程和学习与成长，这些维度构成了一个平衡的指标体系。

在本文中，将详细介绍平衡计分卡中的指标体系。

财务维度是衡量组织财务绩效的维度，包含了一系列关键指标，用于评估组织在财务方面的健康状况和绩效表现。

这些指标可以包括营收增长率、净利润、回报率、现金流量等，它们直接反映了组织的盈利能力和财务稳定性。

客户维度关注组织与客户之间的关系和价值创造。

它包含了一系列指标，用于评估组织在满足客户需求和提供优质产品或服务方面的表现。

这些指标可以包括客户满意度、市场份额、客户忠诚度、重复购买率等，它们帮助组织了解客户对其产品或服务的认可和信任程度。

内部流程维度关注组织内部的核心业务流程和运营效率。

它包含了一系列指标，用于评估组织内部流程的质量和效率，以及改进这些流程的能力。

这些指标可以包括生产效率、交付时间、产品或服务质量、供应链管理等，它们直接影响到组织的运营成本和客户满意度。

学习与成长维度关注组织员工的学习和发展，以及组织的创新能力。

它包含了一系列指标，用于评估组织的员工培训和发展投入，以及组织的创新成果和能力。

这些指标可以包括员工满意度、员工培训率、研发投入、专利数量等，它们帮助组织了解员工的发展需求和组织的创新能力。

上述四个维度构成了一个平衡的指标体系，可以帮助组织全面评估自身在不同方面的表现。

通过关注多个维度，平衡计分卡有助于组织降低绩效指标之间的冲突和偏颇，从而避免一维度追求而导致其他方面的失衡。

然而，平衡计分卡的指标体系应根据组织的具体战略目标进行调整和定制。

不同组织在不同行业和竞争环境下，其关注的维度和相应的指标可能会有所差异。

因此，在设计和使用平衡计分卡时，应根据组织的战略目标和特定需求进行个性化的调整。

总之，平衡计分卡的指标体系是一个多维度的评估工具，帮助组织综合评估自身在财务、客户、内部流程和学习与成长方面的绩效表现。

平衡计分卡关键绩效指标平衡计分卡（Balanced Scorecard）是一种绩效评估和策略管理的框架，通过衡量和监控组织在四个关键维度的表现，帮助组织实现长期战略目标。

这四个维度分别是财务、顾客、内部业务流程和学习与成长。

在每个维度中，都需要确定一些关键绩效指标来评估绩效。

以下将介绍每个维度中的一些关键绩效指标。

1.财务维度：-收入增长率：评估组织的销售增长情况，判断其健康状况。

-毛利率：衡量销售收入减去相关成本后的利润率，评估组织的盈利能力。

-资本回报率（ROIC）：评估组织对资本的有效利用程度。

-成本控制率：衡量组织在运营中控制成本的能力。

-现金流量：评估组织的现金流动性，判断其经营能力。

2.顾客维度：-客户满意度：通过调查、反馈等方式了解客户对产品和服务的满意度。

-客户流失率：评估组织的客户保留能力和客户忠诚度。

-客户增长率：衡量新客户的增加率和现有客户的继续购买率。

-产品创新率：评估组织的产品研发和创新能力，判断其市场竞争力。

-市场份额：衡量组织在特定市场中的销售额占比。

3.内部业务流程维度：-流程效率：评估组织内部流程的效率和成本控制能力。

-产品质量：评估产品的质量和符合客户要求的程度。

-创新流程：衡量组织的创新流程和新产品开发周期。

-供应链效率：评估供应链的效率和合作伙伴关系。

-客户服务效率：评估组织在客户服务方面的反应速度和满意度。

4.学习与成长维度：-员工培训率：衡量组织培训和发展员工的投入程度。

-员工满意度：衡量员工对组织的满意程度和工作环境。

-知识共享：评估组织内部知识共享的程度和效果。

-创新能力：评估组织的创新能力和新想法的产出。

-效果学习：评估员工学习培训的效果和应用情况。

这些关键绩效指标可以帮助组织全面评估其在各个维度下的绩效表现，并与长期战略目标进行对比。

平衡计分卡的有效实施需要确保指标与组织目标的一致性，同时需要持续监测和调整，以确保绩效指标的准确性和有效性。

平衡计分卡指标汇总作为一种广泛应用于企业管理中的绩效评估工具，平衡计分卡（Balanced Scorecard）已经成为众多组织的重要指导工具。

通过将企业的战略目标与绩效指标相结合，平衡计分卡为企业提供了一个综合评估绩效的框架。

本文将对平衡计分卡中的几个常见指标进行汇总，并探讨其在企业管理中的意义和应用。

一、财务指标财务指标是平衡计分卡中最传统也是最重要的指标之一。

它主要关注企业的财务状况和经济绩效，例如销售额、利润率、投资回报率等。

财务指标能够直观地反映企业的盈利情况，对于评估企业的经济效益、财务可持续性和竞争力具有重要意义。

在平衡计分卡中，财务指标常常被用作衡量企业实现利润最大化的指导依据。

二、客户指标客户指标是衡量企业在客户维度上的表现的指标。

客户指标主要关注两个方面：顾客满意度和市场份额。

通过对顾客满意度的测量，企业能够了解到顾客对其产品和服务的认可程度，从而提供有效的改进方向和策略。

市场份额指标则能够帮助企业了解自己在市场中的竞争地位，同时把握市场趋势，调整市场策略。

三、学习与成长指标学习与成长指标主要关注企业内部的人力资源和组织发展。

这些指标包括员工培训与发展的投入、员工满意度、团队合作等。

通过关注学习与成长，企业可以提高员工的个人能力和组织的整体素质，从而增强企业的竞争力和创新能力。

学习与成长指标的考核将有助于企业形成学习型组织的氛围，持续培养和发展人才。

四、内部流程指标内部流程指标关注企业内部各个关键流程的运作情况。

这些指标包括生产效率、产品质量、供应链管理等。

通过关注内部流程指标，企业可以优化生产过程、提高产品质量和交货速度，从而提升企业绩效和竞争力。

内部流程指标的考核将帮助企业发现问题和瓶颈，并进行持续的改进和创新。

五、案例分析以某电子科技公司为例，对平衡计分卡指标的应用进行案例分析。

1.财务指标：- 销售额增长率：通过市场调研和销售数据，计算出该公司的销售额增长率，用于衡量公司的收入增长情况。

常见的BSC指标BSC指标是指基于平衡计分卡（Balanced Scorecard）理论的一系列关键绩效指标，用于衡量组织的绩效和进展。

平衡计分卡是一种管理工具，它将组织的战略目标划分为四个关键领域，包括财务、顾客、内部流程和学习与成长。

这些关键领域反映了一个组织的绩效驱动因素，通过制定关键绩效指标来跟踪和评估组织的绩效。

以下是常见的BSC指标：1.财务指标：-净利润：衡量组织的盈利能力和财务健康状况。

-营收增长率：衡量组织的业务发展情况。

-毛利率：衡量组织的产品或服务的盈利能力。

-成本控制率：衡量组织的成本管理效果。

2.顾客指标：-客户满意度：衡量顾客对组织产品或服务的满意程度。

-客户保留率：衡量组织的客户忠诚度和维持现有客户的能力。

-客户增长率：衡量组织吸引新客户和业务增长的能力。

-重复购买率：衡量组织获得重复业务的能力。

3.内部流程指标：-流程效率：衡量组织各个关键流程的执行效率。

-生产周期：衡量组织的生产或服务提供的时间。

-错误率：衡量组织在执行过程中的错误率。

-制造成本：衡量组织的生产过程的成本控制能力。

4.学习与成长指标：-员工满意度：衡量员工对组织的满意度和工作环境的质量。

-培训效果：衡量培训活动对员工能力提升的贡献。

-创新能力：衡量组织的创新能力和创新成果。

-知识管理：衡量组织管理和共享知识的能力。

这些BSC指标相互关联，反映了一个组织在不同方面的绩效表现。

通过监测这些指标，组织可以了解自身的绩效状况，及时进行改进和调整，以实现战略目标。

此外，BSC指标还可以帮助组织进行绩效评估、资源分配和目标设置，提高组织的管理效能和竞争力。

平衡计分卡英语English:The Balanced Scorecard (BSC) is a strategic management tool that enables organizations to translate their vision and strategy into actionable objectives and measures across four key perspectives: financial, customer, internal business processes, and learning and growth. Developed by Robert S. Kaplan and David P. Norton in the early 1990s, the BSC helps organizations to balance short-term financial objectives with long-term strategic goals, and to communicate and monitor progress towards those goals effectively. In the financial perspective, organizations focus on financial metrics such as revenue growth, profitability, and return on investment to ensure sustainable financial performance. The customer perspective emphasizes meeting customer needs and expectations by measuring indicators such as customer satisfaction, retention, and market share. Internal business processes perspective involves identifying and optimizing key processes to enhance efficiency and quality, leading to improved customer satisfaction and financial outcomes. The learning and growth perspective focuses on building organizational capabilities through investments in employee training, technology,and innovation, which ultimately drive long-term success and competitiveness. By integrating these perspectives, the Balanced Scorecard provides a comprehensive framework for strategic planning, execution, and performance management, enabling organizations to align their activities with their strategic objectives and achieve sustainable success.中文翻译:平衡计分卡（BSC）是一种战略管理工具，使组织能够将其愿景和战略转化为可操作的目标和指标，涵盖了财务、客户、内部业务流程和学习与成长四个关键视角。

m pl e B S C K PI' s & C as ca de d M ea su re smpleBSCKPI's&CascadedMeasures1Financial Budget Variance: Cost versus Budget1Financial Business Mix Lag 1Financial Cash Flow1Financial Cash Flow per Share1Financial Catastrophic Losses LagmpleBSCKPI's&CascadedMeasures1Financial Channel Mix % (High cost manual channels vs low cost electronic channels)Lag 1Financial Combined Ratio Lag 1Financial Community Involvement1Financial Community Quality Statements (lists of examples on many fronts)1Financial Contribution to Overhead and ProfitmpleBSCKPI's&CascadedMeasures1Financial Corporate Citizenship1Financial Cost1Financial Cost Ratios1Financial Cost Ratios: Administrative Cost per Customer, per Sale, per Transaction, per New Product, g 1Financial Cost Ratios: Administrative Spending as % of Sales LagmpleBSCKPI's&CascadedMeasures1Financial Cost Ratios: per gallon, per pound, per transaction, per claim paid, per premium processed Lag 1Financial Cost Reduction Rates Lag 1Financial Cost versus Competitors'Lag 1Financial Cross Selling Lag 1Financial Days Cost of Sales in Inventory LagmpleBSCKPI's&CascadedMeasures1Financial Deposit Service Cost (Change)Lag 1Financial Deposit Service Cost (per $ of Deposits)Lag 1Financial Earnings Growth1Financial Earnings per Share1Financial Environmental Concern: # of Pollution Emissions ViolationsmpleBSCKPI's&CascadedMeasures1Financial Environmental Index: (key emissions levels, amount of hazardous waste hauled off, recycling rates)1Financial Environmental Results1Financial Environmental: % Chemical in the Air1Financial Gross Margin1Financial Gross Profit (vs potential)LagmpleBSCKPI's&CascadedMeasures1Financial Gross Sales (vs competition)Lag 1Financial Indirect Expenses (% of sales)Lag 1Financial Investment (% of sales)Lag 1Financial Investments in IT ($)1Financial Lost business revenues compared to market average (%)mpleBSCKPI's&CascadedMeasures1Financial Margin Growth Lag 1Financial Market Share for targeted regions, markets, customers Lag 1Financial Market Share of targeted customers and accounts Lag 1Financial Market Value ($)1Financial Net Income After TaxmpleBSCKPI's&CascadedMeasures1Financial Operating Income: Net Operating Income1Financial Payback Lag 1Financial Percentage Unprofitable Customers Lag 1Financial Price Recovery (ratio of the price of a product to the unit costs of the inputs for that product)1Financial Price to Earnings RatiompleBSCKPI's&CascadedMeasures1Financial Productivity Lag 1Financial Profit before Tax1Financial Profit has two components - productivity and price recovery1Financial Profit Level1Financial Profit MarginsmpleBSCKPI's&CascadedMeasures1Financial Profit: Net After Tax Profit1Financial Profitability by product, service, customer (use as indicator of where prices might be changed)Lag 1Financial Profitability of Customers and Product Lines Lag 1Financial Profitability: Value Added1Financial Profits / Employee ($)mpleBSCKPI's&CascadedMeasures1Financial Profits / Total Assets (%)1Financial Profits resulting from new business operations ($)1Financial Public Image1Financial R&D (% of sales)Lag 1Financial Resources shared with other business units (%)LagmpleBSCKPI's&CascadedMeasures1Financial Return on Assets (ROA)1Financial Return on Capital (ROC)1Financial Return on Capital Employed1Financial Return on Capital Employed (ROCE) by key asset categories Lag 1Financial Return on Equity (ROE)LagmpleBSCKPI's&CascadedMeasures1Financial Return on Investment (ROI)Lag 1Financial Return on Net Asset Value (%)1Financial Return on Net Assets resulting from new business operations ($)1Financial Return on Sales (ROS)1Financial RevenuempleBSCKPI's&CascadedMeasures1Financial Revenue / Total Assets (%)1Financial Revenue from New Applications (%)Lag 1Financial Revenue from New Customers / Total Revenues (%)1Financial Revenue from New Customers, Products, Services (%)Lag 1Financial Revenue Growth LagmpleBSCKPI's&CascadedMeasures1Financial Revenue Mix Lead 1Financial Revenue Mix (% Value Added Services)Lead 1Financial Revenue per Employee ($)Lag 1Financial Revenue resulting from new business operations ($)1Financial Sales Growth LagmpleBSCKPI's&CascadedMeasures1Financial Sales Growth rate by segment Lag 1Financial Sales Growth rates for targeted segments: regions, markets, customers Lag 1Financial Simple price index: net revenue per ton, price per call, price per unit Lag 1Financial Throughput Lag 1Financial Unit Costs (per unit output or transaction)Lagm pl e B S C K PI' s & C as ca de d M ea su re sm pl e B S C K PI' s & C as ca de d M ea su re s。

平衡计分卡框架详述英文版Balanced Scorecard Framework: A Detailed OverviewIntroductionThe Balanced Scorecard framework is a strategic management tool that has been in use since the early 1990s. Developed by Drs. Robert Kaplan and David Norton, the Balanced Scorecard framework has been used by organizations of all sizes across the globe to align their strategies with their business goals and objectives. The framework provides a holistic view of the organization's performance by focusing on four key areas: financial, customer, internal process, and learning and growth perspectives. In this document, we will provide a detailed overview of the Balanced Scorecard framework, including its objectives, components, and implementation process.Objectives of the Balanced Scorecard FrameworkThe Balanced Scorecard framework is designed to help organizations achieve their strategic goals and objectives by:1. Providing a clear understanding of the organization's strategy: The framework helps organizations define and communicate their strategy to their employees, stakeholders, and customers.2. Aligning the organization's operations with its strategy: The framework helps organizations align their day-to-day operations with their strategic objectives.3. Monitoring progress towards achieving strategic objectives: The framework provides a clear and objective way to measure progress towards achieving strategic objectives.Components of the Balanced Scorecard FrameworkThe Balanced Scorecard framework consists of four perspectives, each with its own set of objectives, measures, targets, and initiatives. These perspectives are:1. Financial Perspective: This perspective focuses on the financial objectives of the organization, such as revenue growth, profitability, and cost management.2. Customer Perspective: This perspective focuses on the objectives related to the organization's customers, including customer satisfaction, retention, and acquisition.3. Internal Process Perspective: This perspective focuses on the organization's internal objectives, including the efficiency and effectiveness of its operations, product and service quality, and innovation.4. Learning and Growth Perspective: This perspective focuses on the organization's people, including employee development, knowledge management, and organizational culture.Each perspective has its own set of objectives, measures, targets, and initiatives, which are aligned with the organization's strategic goals and objectives.Implementation ProcessThe implementation process of the Balanced Scorecard framework consists of the following steps:1. Define the organization's strategy: This involves defining the organization's mission, vision, and values, as well as its strategic goals and objectives.2. Identify the objectives and measures for each perspective: This involves identifying the objectives and measures that will be used to track progress towards achieving the organization's strategic objectives.3. Align the objectives and measures with the organization's strategy: This involves ensuring that the objectives and measures are aligned with the organization's strategic goals and objectives.4. Set targets: This involves setting targets for each objective and measure, which will be used to measure progress towards achieving strategic objectives.5. Develop initiatives: This involves developing initiatives that will help the organization achieve its strategic objectives.6. Implement and monitor progress: This involves implementing the initiatives and continuously monitoring progress towards achieving strategic objectives.ConclusionThe Balanced Scorecard framework is a widely used strategic management tool that provides a holistic view of an organization's performance by focusing on four key perspectives: financial, customer, internal process, and learning and growth. The framework helps organizations align their strategy with their business goals and objectives, monitor progress towards achieving strategic objectives, and communicate their strategy to employees, stakeholders, and customers. The implementation process of the Balanced Scorecard framework involves defining the organization's strategy, identifying objectives and measures for each perspective, aligning objectives and measures with the organization's strategy, setting targets, developing initiatives, and continuously monitoring progress towards achieving strategic objectives.。

关于平衡计分卡（英文原版）Department of EnergyFederal Procurement SystemBalanced Scorecard Performance Measures Information DocumentOffice of Procurementand Assistance ManagementIssued: March 2003Purpose:The purpose of this document is to identify and describe, in one place, the important aspects ofeach performance measure. The intent is to ensure consistency Department-wide in the generation and reporting of assessment results. For each measure, the following information is provided:1. Identification of the measure in question, along with the associated PerformanceObjective, and BSC Perspective.2. The Definition of the performance measure. The Definition is a “plain English”explanation of what the measure is intended to cover.3. The Data Source for the performance measure. The Data Source is intended to identifythe chief source of data for development of the measurement result.4. The Data Generation for the performance measure. The Data Generation explains themethodology for development of measurement results.5. The Data Verification for the performance measure. The Data Verification identifies theprimary responsibilities relative to accuracy of the data generated and reported under themeasure. It also describes data retention and records availability requirements asapplicable.6. The Measurement Formula for the performance measure. The Measurement Formula isa description of exactly how the measurement results are to be derived.7. The Measurement Notes applicable to the performance measure. As needed, this sectionprovides pertinent information concerning the conduct of the assessment under themeasure in question. It is an attempt to provide any relevant information concerning howto do the measurement, what is included in the measure, etc. It is not intended to coverthe obvious, but to cover important issues that may not normally be obvious.By providing all of this information in one place, Departmental procurement offices will no longer have to refer to several different documents when determining how to assess performance under a measure, or how to document results. This new document will be a “living” document, modified by ME-62 as needed.2Customer PerspectivePerformance Objective: Customer SatisfactionPerformance Measure: TimelinessDefinition: Measures the extent of customer satisfaction with the timeliness of procurement processing, planning activities, and on-going communications.Data Source: Customer Survey.Data Generation: Accomplished by using standardized survey instrument. Individual survey responses are entered into the Excel Data Reduction Program which calculates results.Data Verification: Procurement Directors are responsible foraccuracy of data and retention of Excel Program Reports in accordance with records management requirements. Reports will be made available for compliance and/or HQ reviews.Measurement Formula: Number of customers responding to the surveythat are satisfied with timeliness divided by the total number of customers responding to the survey.Measurement Notes: Reporting offices are to use the standardized survey provided by HQ. Reporting offices are encouraged to add additional questions that have significance on the local level, but do not include the responses to these questions in the results reported to HQ.All offices are to survey a representative number of customers. In order to ensure the statistical accuracy of results, offices are to strive for a minimum of 30 survey responses. For most offices, the primary customers are the Procurement Request generators - those programmatic personnel that utilize and benefit from the contractor provided goods and services. If appropriate, offices may also wish to consider including program management, especially if there have been major procurement actions during the reporting period. The customers selected for the survey should be from the universe of customers that utilized the services of the procurement office during the reporting period. In the annual BSC report of assessment results, reporting offices are to describe the methodology used for selection of customers surveyed, and describe the rationale for its use.Survey responses should be anonymous (unless survey responder wishes to identify himself/herself), and should allow for the provision of comments.3Customer PerspectivePerformance Objective: Customer SatisfactionPerformance Measure: QualityDefinition: Measures the extent of customer satisfaction with the quality of goods and services delivered.Data Source: Customer Survey.Data Generation: Accomplished by using standardized survey instrument. Individual survey responses are entered into the Excel Data Reduction Program which calculates results.Data Verification: Procurement Directors are responsible for accuracy of data and retention of Excel Program Reports in accordance with records management requirements. Reports will be made available for compliance and/or HQ reviews.Measurement Formula: Number of customers responding to the survey that are satisfied with the quality of goods and services delivered divided by the total number of customers responding to the survey.Measurement Notes: Reporting offices are to use the standardized survey provided by HQ. Reporting offices are encouraged to addadditional questions that have significance on the local level, but do not include the responses to these questions in the results reported to HQ.All offices are to survey a representative number of customers. In order to ensure the statistical accuracy of results, offices are to strive for a minimum of 30 survey responses. For most offices, the primary customers are the Procurement Request generators - those programmatic personnel that utilize and benefit from the contractorprovided goods and services. If appropriate, offices may also wish to consider including program management, especially if there have been major procurement actions during the reporting period. The customers selected for the survey should be from the universe of customers that utilized the services of the procurement office during the reporting period. In the annual BSC report of assessment results, reporting offices are to describe the methodology used for selection of customers surveyed, and describe the rationale for its use.Survey responses should be anonymous (unless survey responder wishes to identify himself/herself), and should allow for the provision of comments.4Customer PerspectivePerformance Objective: Effective Service PartnershipPerformance Measure: Extent of customer satisfaction with theresponsiveness, cooperation, and level of communication with the procurement office.Definition: Measures customer perception of the level of responsiveness, cooperation, and communication with the procurement office.Data Source: Customer Survey.Data Generation: Accomplished by using standardized survey instrument. Individual survey responses are entered into the Excel Data Reduction Program which calculates results.Data Verification: Procurement Directors are responsible for accuracy of data and retention of Excel Program Reports in accordance with records management requirements. Reports will be made available for compliance and/or HQ reviews.Measurement Formula: Number of customers responding to the survey that are satisfied with the responsiveness, cooperation, and level of communication divided by the total number of customers responding to the survey.Measurement Notes: Reporting offices are to use the standardized survey provided by HQ. Reporting offices are encouraged to addadditional questions that have significance on the local level, but do not include the responses to these questions in the results reported to HQ.All offices are to survey a representative number of customers. In order to ensure the statistical accuracy of results, offices are to strive for a minimum of 30 survey responses. For most offices, the primary customers are the Procurement Request generators - those programmatic personnel that utilize and benefit from the contractor provided goods and services. If appropriate, offices may also wish to consider including program management, especially if there have been major procurement actions during the reporting period. The customers selected for the survey should be from the universe of customers that utilized the services of the procurement office during the reporting period. In the annual BSC report of assessment results, reportingoffices are to describe the methodology used for selection of customers surveyed, and describe the rationale for its use.5Survey responses should be anonymous (unless survey responder wishes to identifyhimself/herself), and should allow for the provision of comments.6Internal Business PerspectivePerformance Objective: Acquisition ExcellencePerformance Measure: Extent to which internal quality controlsystems are effective.Definition: Measures the extent to which quality control systems are effective, particularly with respect to compliance with laws and regulations, vendor selection and performance, contract administration, and subcontractor oversight.Data Source: Procurement Manager’s Self-Assessment Survey, local protest data, compliancereview results.Data Generation: Accomplished by using standardized survey instrument.Data Verification: Procurement Directors are responsible for accuracy of data and retention of Excel Program Reports in accordance with records management requirements. Reports will be made available for compliance and/or HQ reviews.Measurement Formula: Procurement Director’s individual assessment of the extent to whichinternal quality control systems are effective.Measurement Notes: Procurement Directors have flexibility in conducting this survey. For some offices, only the Procurement Director completes the survey. In others, the director and his/her senior staff complete the survey, and the scores are averaged. Either way is acceptable, provided that it is consistently applied over time - in other words, don’t switch back and fortheach year. Pick a methodology and stick to it otherwise trend data can be negatively impacted.This survey provides for scoring on a 1 to 5 basis, and allows for assignment of partial points (e.g. 4.5, 3.2, etc). However, it is necessary to convert the survey results into a percentage format before reporting the results to HQ. Therefore, 5 is equivalent to 100%, 4 to 80%, 3 to 60%, 2 to 40%, 1 to 20%. An overall rating of 4.7 would be equivalent to 94% (4.7 divided by 5).When developing an assessment rating under the Procurement Manager’s Self-AssessmentSurvey, be sure to consider the results of the most recent compliance review conducted of the procurement organization.Procurement Directors are also to identify any sustained protests occurring during the assessmentperiod.7Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Purchase Cards of purchase card transactions as Performance Measure: Numbera percentage of total actions under $25,000.Definition: Measures the number of purchase card actions as a % of actions under $25K. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: Contracts Under Twenty Five Thousand System (CUTS), Bank of America.Data Generation: Data is tabulated from the listed tracking systems.Data Verification: Procurement Directors are responsible for accurately reporting results in tracking systems and retention of records in accordance with records management requirements. Records will be made available for compliance and/or HQ reviews.Measurement Formula: The number of purchase card transactions under $25K divided by the total number of all transactions under $25K (including purchase cards).Measurement Notes: This measure appears in the OMB sponsored Government-wideProcurement Performance Measurement Program.8Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Purchase Cards amount of cost avoidance through Performance Measure: Totalthe use of purchase cards.Definition: Measures the amount of cost avoided by using a purchase card as opposed to a purchase order. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: Bank of America.Data Generation: Data is tabulated from the listed tracking system.Data Verification: Procurement Directors are responsible for accurately reporting results in tracking systems and retention of records in accordance with records management requirements. Records will be made available for compliance and/or HQ reviews.Measurement Formula: The number of purchase card transactions multiplied by $68 (see Measurement Notes).Measurement Notes: The savings for each action is based on a study conducted by the Procurement Executive’s Association in concert with the Office of Federal Procurement Policy.Their findings indicated that approximately $68 in administrative processing fees is saved by the Government each time that a purchase card is used rather than a standard purchase order. This measure appears in the OMB sponsored Government-wide Procurement Performance Measurement Program.9Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Electronic CommercePerformance Measure: Percent of purchase and delivery orders issued through electronic commerce as a percentage of simplified acquisition actions.Definition: Measures the percent of purchase and delivery orders issued through electronic commerce as a percentage of total simplified acquisition actions.Data Source: Electronic Purchase and Data Systems, Procurement and Assistance Data System (PADS), CUTS, Industry Interactive Procurement System (IIPS), DOE/C-Web, local tracking systems.Data Generation: Data is tabulated from the listed tracking systems.Data Verification: Procurement Directors are responsible for accurately reporting results and retention of records in accordance with records management requirements. Records will be made available for compliance and/or HQ reviews.Measurement Formula: The number of purchase and delivery orders issued through electronic commerce divided by the total number of simplified acquisition actions.Measurement Notes: Although most electronic commerce actions under this measure are tracked in DOE/C-Web, actions may also include thoseprocessed under IIPS, GSA Adv antage, reverse auctions, and GSA’s e-commerce web site.When calculating this measure, note that purchase cards do not count as electronic commerce actions. Accordingly, they should not be counted as part of the simplified acquisition base used to derive the resultsfor this measure.10Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Electronic Commerceof synopses (for which widespread Performance Measure: Percentnotice is required) and associated solicitations posted on FEDBIZOPPS.Definition: Measures the percent of synopses that are required to be posted on the Government’s single point of entry, applicable to actions over $25,000 only. This measure istracked at the Departmental level only; offices do not have toreport on this measure.Data Source: Electronic Purchase and Data Systems, PADS, IIPS,DOE/C-Web.Data Generation: Data is tabulated from the listed tracking systems.Data Verification: Procurement Directors are responsible for accuracy of data entered into the listed tracking systems.Measurement Formula: The number of synopses for actions over $25Kthat are posted on FEDBIZOPPS divided by the total number of synopsesfor actions over $25K.Measurement Notes: Actions posted on FEDBIZOPPS were previously required to be posted in the Commerce Business Daily. Offices are to utilize electronic methods and procedures (i.e. IIPS) to ensure that the required synopses and notices reach FEDBIZOPPS.11Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness- Use of Electronic CommercePerformance Measure: Percent of all new competitive acquisition transactions over $100,000 conducted through electronic commerce.Definition: Measures the percent of competitive acquisition actions valued at over $100,000 that are conducted through electronic means(i.e., both the solicitation (if one is required) and award are conducted electronically). This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: PADS, IIPS.Data Generation: Data is tabulated from the listed tracking systems.Data Verification: Procurement Directors are responsible for accuracy of data entered into the listed tracking systems.Measurement Formula: The number of new competitive acquisition transactions over $100K conducted through electronic commerce divided by the total number of new competitive acquisition transactions over $100K.Measurement Notes: Actions under this measure must be solicited (if required) and awarded through IIPS.Note that this measure tracks acquisition actions only. However, requirements now exist for utilization of IIPS for financial assistance actions. See Financial Assistance Letter 2002-03 issued December 6, 2002 for more information.For delivery orders under GSA schedule that are coded as competitive in PADS, these actions do not normally require any form of “solicitation.” Therefore, they would count under this measure if awarded electronically.Task orders under DOE multiple award contracts DO requiresolicitation of the selected contractors. Therefore, both the task order solicitation action and resulting award must be done electronically to count under this measure.12Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approachesto Maximize Efficiency and Cost Effectiveness- Performance-Based Service ContractsPerformance Measure: PBSCs awarded as a percentage of totaleligible new service contract awards (applicable to actions over $100,000).Definition: Measures the number of new Performance-Based Service Contracts awarded as a percentage of total eligible new service contract awards for actions exceeding $100K.Data Source: PADS.Data Generation: Data is tabulated from the listed tracking system.Data Verification: Procurement Directors are responsible for accuracy of data entered into PADS. On a routine basis, HQ will randomly sample pre and post award actions and compare against the FAR PBSC standards.Measurement Formula: The number of new PBSC awards over $100Kdivided by the total number of eligible new service contract awards over $100K.Measure ment Notes: The word “eligible” refers to the fact that certain service contract awardsare not considered “eligible” for processing in a performance-based fashion and are thereforeexcluded. These exclusions are Construction, A&E, and Utilities.This measure includes M&Os, and all task and delivery orders for services over the specified dollar threshold.The focus of the measure is new award actions only.13Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness- Performance-Based Service ContractsPerformance Measure: Percent of total eligible service contract dollars obligated for PBSCs (applicable to all actions over $25,000).Definition: Measures the dollars obligated on performance-based service contracts (with a contract value over $25K) as a percentage of total eligible service contract dollars obligated. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: PADS.Data Generation: Data is tabulated from the listed tracking system.Data Verification: Procurement Directors are responsible for accuracy of data entered into PADS. On a routine basis, HQ will randomly sample pre and post award actions and compare against the FAR PBSC standards.Measurement Formula: The amount of dollars obligated on PBSC awards whose currentcontract value is over $25K divided by the total amount of dollars obligated on eligible service contract awards whose current contract value is over $25K.Measurement Notes: The word “eligible” refers to the fact that certain service contract awardsare not considered “eligible” for processing in a performance-based fashion and are thereforeexcluded. These exclusions are Construction, A&E, and Utilities.This measure includes M&Os, and all task and delivery orders for services over the specified dollar threshold.This action applies to any dollars obligated on a performance-based service contract whose current contract dollar value exceeds $25K.This measure appears in the OMB sponsored Government-Wide Procurement Performance Measurement Program, and the action is tracked at the $25K level to be consistent with thisprogram.14Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Competition Performance Measure: Percent of total dollars obligated on competitive actions over $25,000.Definition: Measures the percent of dollars obligated on competitive acquisition actions over $25K compared to all actions over $25K. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: PADS.Data Generation: HQ will generate data from PADS.Data Verification: Procurement Directors are responsible for accuracy of data entered into PADS.Measurement Formula: Total dollars of actions in the Individual Procurement Action Report (IPAR) Block 78 A+C divided by the total dollars of actions in Block 78 A+C+D.Measurement Notes: This action applies to any dollars obligated during the fiscal year on a contract that was awarded competitively and whose current contract dollar value exceeds $25K.This measure appears in the OMB sponsored Government-wide Procurement Performance Measurement Program which is responsible for the above formula.Block 78 of the IPAR is entitled “Ext Competed” and contains the following choices:A = Competed actionB = Not available for competitionC = Follow-on to competed actionD = Not competedAs can be seen, actions not available for competition are excluded from consideration. Interagency agreements are also excluded.15Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of CompetitionPerformance Measure: Percent of actions competed for actions over $25,000.Definition: Measures the percent of new acquisition contract award actions competed for actions over $25K. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: PADS.Data Generation: HQ will generate data from PADS.Data Verification: Procurement Directors are responsible for accuracy of data entered into PADS.Measurement Formula: The number of actions in the Individual Procurement Action Report (IPAR) Block 78 A+C divided by the number of actions in Block 78 A+C+D.Measurement Notes: This measure appears in the OMB sponsored Government-wide Procurement Performance Measurement Program which is responsible for the above formula.Block 78 of the IPAR is entitled “Ext Competed” and contains the following choices:A = Competed actionB = Not available for competitionC = Follow-on to competed actionD = Not competedAs can be seen, actions not available for competition are excluded from consideration. Interagency agreements are also excluded.16Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Competition Performance Measure: Percent of total dollars obligated on orders over $25,000 under MACs that were awarded using the fair opportunity process.Definition: Measures the percent of total dollars obligated onorders over $25,000 under Multiple Award Contracts that utilized thefair opportunity process. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: PADS.Data Generation: HQ will generate data from PADS.Data Verification: Procurement Directors are responsible for accuracy of data entered into PADS.Measurement Formula: The total dollars of actions reported in IPAR Block 44 A divided by the total dollars of actions in Block 44 A through E.Measurement Notes: This measure appears in the OMB sponsored Government-wide Procurement Performance Measurement Program which is responsible for the above formula.Block 44 of the IPAR is entitled “Multiple Award Contract Fair Opportunity” and contains thefollowing choices:A = Fair Opportunity ProcessB = UrgencyC = One/Unique SourceD = Follow-On ContractE = Minimum GuaranteeThe intent of this measure is to track dollars obligated on those orders whose current value is over $25K that were awarded using the “fair opportunity” process as opposed to those thatutilize urgency, one/unique source, follow-on contract, or minimum guarantee.17Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Competition Performance Measure: Percent of actions for orders over $25,000under MACs that were awarded using the fair opportunity process.Definition: Measures the percent of actions for orders over $25,000 under Multiple Award Contracts that utilized the fair opportunity process. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: PADS.Data Generation: HQ will generate data from PADS.Data Verification: Procurement Directors are responsible for accuracy of data entered into PADS.Measurement Formula: Number of actions reported in IPAR Block 44 A divided by the total number of actions in Block 44 A through E.Measurement Notes: This measure appears in the OMB sponsored Government-wide Procurement Performance Measurement Program which is responsible for the above formula.Block 44 of the IPAR is entitled “Multiple Award Contract Fair Opportunity” and contai ns thefollowing choices:A = Fair Opportunity ProcessB = UrgencyC = One/Unique SourceD = Follow-On ContractE = Minimum GuaranteeThe intent of this measure is to track the number of orders over $25K awarded using the “fairopportunity” process as opposed to those that utilize urgency, one/unique source, follow-oncontract, or minimum guarantee.18Internal Business PerspectivePerformance Objective: Streamlined Processes - Procurement Administrative Lead Time (PALT) for AcquisitionPerformance Measure: For new competitive service awards over。

Company Performance Indicators: How to Measure the Performanceof a CompanyByProfessor H.S. ShafaBurwell Endowed Chair of Int’l ManagementOklahoma City UniversityFirst International Conference on KPIBeijing, ChinaMay 22nd, 2002Company, Strategy and Performance 公司、战略及其绩效●A Company is an Association of ProductiveAssets (including People) who cometogether to obtain Economic Advantages●Strategy is a Pattern of Asset or ResourceAllocation that enables Companies tomaintain or improve their Performance●Performance of a company can be measuredin different waysDifferent Approaches to MeasuringPerformance衡量绩效的不同方式●Firm’s Survival As a Measure of Performance (Altman’s Z-Score)●Tobin’s Q●Accounting Measures of Performance (Financial Ratios)●Multiple Stakeholders view of Performance ●Balanced Scorecard●Present Value Measures of Performance ●EVA and MVAMost Commonly Used Key Performance Indicators 最常用的关键业绩指标●Financial Indicators 财务指标●Process Indicators 过程指标●Customer Indicators 顾客指标●Learning and Growth Indicators学习与创新指标Financial Ratios represent an attempt to standardize financial information in order to facilitate meaningful comparisons over time (time series) and between firms or firm to industry (cross section).不同的公司之间或不同的时间段内使用规范的财务信息进行有意义的比较。

BSC的相关指标一、财务方面指标：1、总产值：公司各类资产总和2、人均产值：总资产/公司总人数3、总资产利润率：净利润/总资产100%4、净资产收益率：收益/净资产100%5、总资产收益率：收益/总资产100%6、总资产销售率：销售收入/总资产×100%7、毛利：销售收入—销售成本8、净收入：扣除各种费用后的税前收益9、销售利润率：净利润/销售收入100%10、人均利润：利润总额/公司总人数11、销售收入：产品销售所得12、新产品销售收入13、人均销售收入：销售收入/总人数14、权益收益率：收益/权益资本100%15、资本收益率：收益/全部资本100%16、投资收益率：收益/投资额100%17、经济增加值：扣除全部资本成本后的收益18、市场增加值：股票市值—累计资本投入19、人均增加值：经济增加值/公司总人数20、综合增长率：销售增长率和利润增长率的二倍之和21、股利：股东获得的现金收益22、市场价值：由权威评估机构作出的价值评定23、自由现金流量=销售收入-成本和费用-企业所得税+折旧摊销-流动资产的增长量-固定资产开支24、总费用：各种费用的总和,包括营业费用、管理费用、财务费用25、信用等级：银行机构或工商管理部门评出的信用等级26、债务：企业权益资本之外的资本27、债务权益表：全部债务和全部权益资本的比值28、利息保障倍数：息税前收益/利息费用100%29、应收账款周转天数：应收账款变现的时间30、应收账款：销售完成而没有兑现的资金31、应付账款周转天数：应付账款的兑现的时间32、存货周转天数：从生产入库到销售出厂的时间33、存货销售比率：存货与销售收入的比值34、部门费用预算控制率：预算费用/实际费用100%35、招聘费用预算控制率：预算费用/实际费用100%36、人力成本预算达成率：实际成本/预算成本100%37、账务差错数：时段内的差错出现数量38、出/入库手续齐全性：出/入库规定的手续齐备情况二、客户方面指标：1、客户满意度：客户实际所得/预期应得价值100%2、客户忠诚度：接受、喜爱产品并表示愿意再次购买的客户/总的客户数100%3、市场份额：产品的销售额/同类市场销售容量100%4、客户投诉率：投诉客户数/客户总数100%5、初次投诉就处理的比率：初诉处理量/总投诉量100%6、退货率：退货量/总销售货物量100%7、受理客户要求的回复时间：受理客户要求的总的反应时间/客户数量8、直接价格：产品的正常平均价格9、促销价格：为增强竞争能力而设立的促销价格10、客户的总费用：为所有客户消耗的费用之和11、平均客户保持率：所有客户总的保持时间/客户数量100%12、客户流失率：流失的客户量/总的客户数100%13、客户保持率：保持下来的客户数量/总客户数量100%14、客户获得率：新增客户量/总客户量100%15、新客户收益率：新客户的销售额/总的销售额100%16、客户数量：全部客户的数量17、客户年平均购买力：年销售总额/客户数量18、客户开发成功率：达成交易的客户数量/所有联系的客户100%19、造访企业的客户数量20、与客户接触的时间、次数21、营销费用比率：营销费用/销售额100%22、广告投放力度：广告费/利润100%23、提出建议的数量：客户提出建议的总数24、建议采纳度：客户提出的合理化建议采纳数/建议总数100%25、品牌认知度：认识企业商标品牌的客户/总客户数100%26、回应比率：员工对客户要求的回复次数/客户要求的总数100%27、参加交易展的次数：年度内参加全国性交易展的次数28、销售量：时段内的销售数量29、与目标客户沟通的总时间：与要开发的客户沟通的时间数小时/天30、每个销售渠道销售量：总销售量/销售渠道数量31、渠道的平均客户数量：总客户数量/销售渠道数量32、人均客户量：总客户数量/对口部门员工人数33、客户平均服务费用：客户服务总费用/客户数量34、客户获利率：客户期望价格—客户实际付出价格35、交易频率：一个考核期内达成交易的次数36、回款完成率：实际回款额/计划回款额100%37、销售计划达成率：实际结果/计划要求38、客户投诉解决速度：处理时间/投诉次数三、内部营运指标：1、每笔交易的平均费用：总交易费用/交易次数2、准时送货：在预先确定的时间内完成送货任务3、平均提前时间：送货提前的总时间/提前送货次数4、存货周转率：一年内存货周转的次数5、环保管理：因生产经营活动造成的环保投诉次数6、投入技术革新、开发的费用：7、社区投入：为社区建设投入的资金8、专利数量：公司获得国家专利号的产品/技术数量9、专利期限：所得专利的有效期限10、新产品比例：开发出的新产品/全部产品100%11、新产品投产率：开发出的新产品投产数/新产品总数100%12、缺货率：缺货次数/订单笔数100%13、劳动利用率：员工总数—休假、停工、闲置人员数/员工总数100%14、对客户要求的反馈时间：15、产品缺陷率：产品中缺陷数量/产品总数100%16、返工率：返工生产的产品数量/该批产品的总数100%17、客户数据的可用性：可用客户信息量/客户信息总量100%18、保本工作时间：企业在达到盈亏平衡点所花费的工作时间19、周期的改进：对产品周期的改进20、连续改进：对产品和流程进行连续不断的改进21、保证声明：企业对客户、对社会作出的承诺22、超前客户识别：找出超潮流的客户23、在途的产品、服务：24、新项目的周转率：各新项目立项至完成的总时间/项目数量25、废品的减少：26、空间的利用：27、回购的频率：28、停工时间：29、计划的正确率：正确的计划/总计划数100%30、新产品和服务上市时间：31、引进的新产品数量：32、媒体对公司正面宣传的次数：33、6S的执行力度：34、新产品开发预算达成率：35、书面化制度、流程的健全率：36、工作计划目标的达成率：37、岗位空缺率：38、员工合理化建议的增长率：39、员工合理化建议采纳率：40、ISO质量手册及程序文件的执行力：41、工作违纪事件的处理效率：42、公司网面信息的更新及时性、数据出错率：四、学习与发展的指标：1、员工整编率：实际员工总数/预算编制员额100%2、员工的平均培训投资：总的培训费用/员工数量3、平均服务年限：在职员工服务年限总和/员工总数4、高学历员工的比率：大专以上员工人数/员工总数100%5、多技能员工数量：6、缺席率：考核期内因故没有参加工作的员工数量/员工总数100%7、员工流动率：流动的员工包括新增、离职、调动的员工/员工总数100%8、员工合理化建议数量9、员工满意度：员工实际获得的价值/员工预期价值100%10、持股计划参与人数11、意外损失时间：因意外原因造成的工作时间减少12、每个员工的增加值：企业员工总的增加值/员工总数100%13、激励指标：激励员工工作的因素指标14、应聘人气：希望加入公司的应聘人数/需招聘的岗位人数100%15、差异程度：员工技能的差异等级16、管理授权指数：管理人员数量/员工总数100%17、工作环境的质量：员工所处的工作环境状况18、内部沟通评级：公司内部沟通的畅通的等级19、员工生产效率：在一定时间内员工生产一类产品的数量和质量20、产生计分卡的数量：在员工成长学习层面产生的平衡计分卡的指标数量21、健康促进：为促进员工身心健康所作的投入22、培训时间：员工获得培训的总的时间23、能力覆盖比率：员工的技能使用与员工拥有技能的比率24、个人目标实现：员工实现个人目标的数量25、绩效评估及时性：公司对管理人员绩效评估的及时程度26、领导能力的开发：公司对管理人员领导能力的开发程度27、交流计划：公司实施的交流沟通的计划28、可上报的事故数量：能够向上级主管部门汇报的事故数量29、电脑普及率：电脑数量/管理人员数量100%30、战略信息比率：关于企业战略的信息占总信息的比率31、跨职能的任务：涉及多种不同职能的工作任务的数量32、知识管理：公司对员工知识技能的管理33、道德违规：员工违反道德的行为34、员工主动学习的积极性35、开展员工学习培训的频率。

Department of Energy Federal Procurement System Balanced Scorecard Performance Measures Information DocumentOffice of Procurementand Assistance ManagementIssued: March 2003Purpose:The purpose of this document is to identify and describe, in one place, the important aspects of each performance measure. The intent is to ensure consistency Department-wide in the generation and reporting of assessment results. For each measure, the following information is provided:1.Identification of the measure in question, along with the associated PerformanceObjective, and BSC Perspective.2.The Definition of the performance measure. The Definition is a “plain English”explanation of what the measure is intended to cover.3.The Data Source for the performance measure. The Data Source is intended to identifythe chief source of data for development of the measurement result.4.The Data Generation for the performance measure. The Data Generation explains themethodology for development of measurement results.5.The Data Verification for the performance measure. The Data Verification identifies theprimary responsibilities relative to accuracy of the data generated and reported under the measure. It also describes data retention and records availability requirements asapplicable.6.The Measurement Formula for the performance measure. The Measurement Formula isa description of exactly how the measurement results are to be derived.7.The Measurement Notes applicable to the performance measure. As needed, this sectionprovides pertinent information concerning the conduct of the assessment under themeasure in question. It is an attempt to provide any relevant information concerning how to do the measurement, what is included in the measure, etc. It is not intended to cover the obvious, but to cover important issues that may not normally be obvious.By providing all of this information in one place, Departmental procurement offices will no longer have to refer to several different documents when determining how to assess performance under a measure, or how to document results. This new document will be a “living” document, modified by ME-62 as needed.2Customer PerspectivePerformance Objective: Customer SatisfactionPerformance Measure: TimelinessDefinition: Measures the extent of customer satisfaction with the timeliness of procurement processing, planning activities, and on-going communications.Data Source: Customer Survey.Data Generation: Accomplished by using standardized survey instrument. Individual survey responses are entered into the Excel Data Reduction Program which calculates results.Data Verification: Procurement Directors are responsible for accuracy of data and retention of Excel Program Reports in accordance with records management requirements. Reports will be made available for compliance and/or HQ reviews.Measurement Formula: Number of customers responding to the survey that are satisfied with timeliness divided by the total number of customers responding to the survey.Measurement Notes: Reporting offices are to use the standardized survey provided by HQ. Reporting offices are encouraged to add additional questions that have significance on the local level, but do not include the responses to these questions in the results reported to HQ.All offices are to survey a representative number of customers. In order to ensure the statistical accuracy of results, offices are to strive for a minimum of 30 survey responses. For most offices, the primary customers are the Procurement Request generators - those programmatic personnel that utilize and benefit from the contractor provided goods and services. If appropriate, offices may also wish to consider including program management, especially if there have been major procurement actions during the reporting period. The customers selected for the survey should be from the universe of customers that utilized the services of the procurement office during the reporting period. In the annual BSC report of assessment results, reporting offices are to describe the methodology used for selection of customers surveyed, and describe the rationale for its use.Survey responses should be anonymous (unless survey responder wishes to identifyhimself/herself), and should allow for the provision of comments.3Customer PerspectivePerformance Objective: Customer SatisfactionPerformance Measure: QualityDefinition: Measures the extent of customer satisfaction with the quality of goods and services delivered.Data Source: Customer Survey.Data Generation: Accomplished by using standardized survey instrument. Individual survey responses are entered into the Excel Data Reduction Program which calculates results.Data Verification: Procurement Directors are responsible for accuracy of data and retention of Excel Program Reports in accordance with records management requirements. Reports will be made available for compliance and/or HQ reviews.Measurement Formula: Number of customers responding to the survey that are satisfied with the quality of goods and services delivered divided by the total number of customers responding to the survey.Measurement Notes: Reporting offices are to use the standardized survey provided by HQ. Reporting offices are encouraged to add additional questions that have significance on the local level, but do not include the responses to these questions in the results reported to HQ.All offices are to survey a representative number of customers. In order to ensure the statistical accuracy of results, offices are to strive for a minimum of 30 survey responses. For most offices, the primary customers are the Procurement Request generators - those programmatic personnel that utilize and benefit from the contractor provided goods and services. If appropriate, offices may also wish to consider including program management, especially if there have been major procurement actions during the reporting period. The customers selected for the survey should be from the universe of customers that utilized the services of the procurement office during the reporting period. In the annual BSC report of assessment results, reporting offices are to describe the methodology used for selection of customers surveyed, and describe the rationale for its use.Survey responses should be anonymous (unless survey responder wishes to identifyhimself/herself), and should allow for the provision of comments.4Customer PerspectivePerformance Objective: Effective Service Partnership Performance Measure: Extent of customer satisfaction with the responsiveness, cooperation, and level of communication with the procurement office.Definition: Measures customer perception of the level of responsiveness, cooperation, and communication with the procurement office.Data Source: Customer Survey.Data Generation: Accomplished by using standardized survey instrument. Individual survey responses are entered into the Excel Data Reduction Program which calculates results.Data Verification: Procurement Directors are responsible for accuracy of data and retention of Excel Program Reports in accordance with records management requirements. Reports will be made available for compliance and/or HQ reviews.Measurement Formula: Number of customers responding to the survey that are satisfied with the responsiveness, cooperation, and level of communication divided by the total number of customers responding to the survey.Measurement Notes: Reporting offices are to use the standardized survey provided by HQ. Reporting offices are encouraged to add additional questions that have significance on the local level, but do not include the responses to these questions in the results reported to HQ.All offices are to survey a representative number of customers. In order to ensure the statistical accuracy of results, offices are to strive for a minimum of 30 survey responses. For most offices, the primary customers are the Procurement Request generators - those programmatic personnel that utilize and benefit from the contractor provided goods and services. If appropriate, offices may also wish to consider including program management, especially if there have been major procurement actions during the reporting period. The customers selected for the survey should be from the universe of customers that utilized the services of the procurement office during the reporting period. In the annual BSC report of assessment results, reporting offices are to describe the methodology used for selection of customers surveyed, and describe the rationale for its use.5Survey responses should be anonymous (unless survey responder wishes to identify himself/herself), and should allow for the provision of comments.6Internal Business PerspectivePerformance Objective: Acquisition Excellence Performance Measure: Extent to which internal quality control systems are effective.Definition: Measures the extent to which quality control systems are effective, particularly with respect to compliance with laws and regulations, vendor selection and performance, contract administration, and subcontractor oversight.Data Source: Procurement Manager’s Self-Assessment Survey, local protest data, compliance review results.Data Generation: Accomplished by using standardized survey instrument.Data Verification: Procurement Directors are responsible for accuracy of data and retention of Excel Program Reports in accordance with records management requirements. Reports will be made available for compliance and/or HQ reviews.Measurement Formula: Procurement Director’s individual assessment of the extent to which internal quality control systems are effective.Measurement Notes: Procurement Directors have flexibility in conducting this survey. For some offices, only the Procurement Director completes the survey. In others, the director and his/her senior staff complete the survey, and the scores are averaged. Either way is acceptable, provided that it is consistently applied over time - in other words, don’t switch back and forth each year. Pick a methodology and stick to it otherwise trend data can be negatively impacted.This survey provides for scoring on a 1 to 5 basis, and allows for assignment of partial points (e.g. 4.5, 3.2, etc). However, it is necessary to convert the survey results into a percentage format before reporting the results to HQ. Therefore, 5 is equivalent to 100%, 4 to 80%, 3 to 60%, 2 to 40%, 1 to 20%. An overall rating of 4.7 would be equivalent to 94% (4.7 divided by 5).When developing an assessment rating under the Procurement Manager’s Self-Assessment Survey, be sure to consider the results of the most recent compliance review conducted of the procurement organization.Procurement Directors are also to identify any sustained protests occurring during the assessment period.Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Purchase Cards Performance Measure: Number of purchase card transactions as a percentage of total actions under $25,000.Definition: Measures the number of purchase card actions as a % of actions under $25K. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: Contracts Under Twenty Five Thousand System (CUTS), Bank of America.Data Generation: Data is tabulated from the listed tracking systems.Data Verification: Procurement Directors are responsible for accurately reporting results in tracking systems and retention of records in accordance with records management requirements. Records will be made available for compliance and/or HQ reviews.Measurement Formula: The number of purchase card transactions under $25K divided by the total number of all transactions under $25K (including purchase cards).Measurement Notes: This measure appears in the OMB sponsored Government-wide Procurement Performance Measurement Program.Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Purchase Cards Performance Measure: Total amount of cost avoidance through the use of purchase cards.Definition: Measures the amount of cost avoided by using a purchase card as opposed to a purchase order. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: Bank of America.Data Generation: Data is tabulated from the listed tracking system.Data Verification: Procurement Directors are responsible for accurately reporting results in tracking systems and retention of records in accordance with records management requirements. Records will be made available for compliance and/or HQ reviews.Measurement Formula: The number of purchase card transactions multiplied by $68 (see Measurement Notes).Measurement Notes: The savings for each action is based on a study conducted by the Procurement Executive’s Association in concert with the Office of Federal Procurement Policy. Their findings indicated that approximately $68 in administrative processing fees is saved by the Government each time that a purchase card is used rather than a standard purchase order. This measure appears in the OMB sponsored Government-wide Procurement Performance Measurement Program.Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Electronic Commerce Performance Measure: Percent of purchase and delivery orders issued through electronic commerce as a percentage of simplified acquisition actions.Definition: Measures the percent of purchase and delivery orders issued through electronic commerce as a percentage of total simplified acquisition actions.Data Source: Electronic Purchase and Data Systems, Procurement and Assistance Data System (PADS), CUTS, Industry Interactive Procurement System (IIPS), DOE/C-Web, local tracking systems.Data Generation: Data is tabulated from the listed tracking systems.Data Verification: Procurement Directors are responsible for accurately reporting results and retention of records in accordance with records management requirements. Records will be made available for compliance and/or HQ reviews.Measurement Formula: The number of purchase and delivery orders issued through electronic commerce divided by the total number of simplified acquisition actions.Measurement Notes: Although most electronic commerce actions under this measure are tracked in DOE/C-Web, actions may also include those processed under IIPS, GSA Advantage, reverse auctions, and GSA’s e-commerce web site.When calculating this measure, note that purchase cards do not count as electronic commerce actions. Accordingly, they should not be counted as part of the simplified acquisition base used to derive the results for this measure.Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Electronic Commerce Performance Measure: Percent of synopses (for which widespread notice is required) and associated solicitations posted on FEDBIZOPPS.Definition: Measures the percent of synopses that are required to be posted on the Government’s single point of entry, applicable to actions over $25,000 only. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: Electronic Purchase and Data Systems, PADS, IIPS, DOE/C-Web.Data Generation: Data is tabulated from the listed tracking systems.Data Verification: Procurement Directors are responsible for accuracy of data entered into the listed tracking systems.Measurement Formula: The number of synopses for actions over $25K that are posted on FEDBIZOPPS divided by the total number of synopses for actions over $25K.Measurement Notes: Actions posted on FEDBIZOPPS were previously required to be posted in the Commerce Business Daily. Offices are to utilize electronic methods and procedures (i.e. IIPS) to ensure that the required synopses and notices reach FEDBIZOPPS.Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness- Use of Electronic Commerce Performance Measure: Percent of all new competitive acquisition transactions over $100,000 conducted through electronic commerce.Definition: Measures the percent of competitive acquisition actions valued at over $100,000 that are conducted through electronic means (i.e., both the solicitation (if one is required) and award are conducted electronically). This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: PADS, IIPS.Data Generation: Data is tabulated from the listed tracking systems.Data Verification: Procurement Directors are responsible for accuracy of data entered into the listed tracking systems.Measurement Formula: The number of new competitive acquisition transactions over $100K conducted through electronic commerce divided by the total number of new competitive acquisition transactions over $100K.Measurement Notes: Actions under this measure must be solicited (if required) and awarded through IIPS.Note that this measure tracks acquisition actions only. However, requirements now exist for utilization of IIPS for financial assistance actions. See Financial Assistance Letter 2002-03 issued December 6, 2002 for more information.For delivery orders under GSA schedule that are coded as competitive in PADS, these actions do not normally require any form of “solicitation.” Therefore, they would count under this measure if awarded electronically.Task orders under DOE multiple award contracts DO require solicitation of the selected contractors. Therefore, both the task order solicitation action and resulting award must be done electronically to count under this measure.Internal Business Perspective Performance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness- Performance-Based Service ContractsPerformance Measure: PBSCs awarded as a percentage of total eligible new service contract awards (applicable to actions over $100,000).Definition: Measures the number of new Performance-Based Service Contracts awarded as a percentage of total eligible new service contract awards for actions exceeding $100K.Data Source: PADS.Data Generation: Data is tabulated from the listed tracking system.Data Verification: Procurement Directors are responsible for accuracy of data entered into PADS. On a routine basis, HQ will randomly sample pre and post award actions and compare against the FAR PBSC standards.Measurement Formula: The number of new PBSC awards over $100K divided by the total number of eligible new service contract awards over $100K.Measurement Notes: The word “eligible” refers to the fact that certain service contract awards are not considered “eligible” for processing in a performance-based fashion and are therefore excluded. These exclusions are Construction, A&E, and Utilities.This measure includes M&Os, and all task and delivery orders for services over the specified dollar threshold.The focus of the measure is new award actions only.Internal Business Perspective Performance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness- Performance-Based Service ContractsPerformance Measure: Percent of total eligible service contract dollars obligated for PBSCs (applicable to all actions over $25,000).Definition: Measures the dollars obligated on performance-based service contracts (with a contract value over $25K) as a percentage of total eligible service contract dollars obligated. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: PADS.Data Generation: Data is tabulated from the listed tracking system.Data Verification: Procurement Directors are responsible for accuracy of data entered into PADS. On a routine basis, HQ will randomly sample pre and post award actions and compare against the FAR PBSC standards.Measurement Formula: The amount of dollars obligated on PBSC awards whose current contract value is over $25K divided by the total amount of dollars obligated on eligible service contract awards whose current contract value is over $25K.Measurement Notes: The word “eligible” refers to the fact that certain service contract awards are not considered “eligible” for processing in a performance-based fashion and are therefore excluded. These exclusions are Construction, A&E, and Utilities.This measure includes M&Os, and all task and delivery orders for services over the specified dollar threshold.This action applies to any dollars obligated on a performance-based service contract whose current contract dollar value exceeds $25K.This measure appears in the OMB sponsored Government-Wide Procurement Performance Measurement Program, and the action is tracked at the $25K level to be consistent with this program.Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Competition Performance Measure: Percent of total dollars obligated on competitive actions over $25,000.Definition: Measures the percent of dollars obligated on competitive acquisition actions over $25K compared to all actions over $25K. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: PADS.Data Generation: HQ will generate data from PADS.Data Verification: Procurement Directors are responsible for accuracy of data entered into PADS.Measurement Formula: Total dollars of actions in the Individual Procurement Action Report (IPAR) Block 78 A+C divided by the total dollars of actions in Block 78 A+C+D.Measurement Notes: This action applies to any dollars obligated during the fiscal year on a contract that was awarded competitively and whose current contract dollar value exceeds $25K.This measure appears in the OMB sponsored Government-wide Procurement Performance Measurement Program which is responsible for the above formula.Block 78 of the IPAR is entitled “Ext Competed” and contains the following choices:A = Competed actionB = Not available for competitionC = Follow-on to competed actionD = Not competedAs can be seen, actions not available for competition are excluded from consideration. Interagency agreements are also excluded.Internal Business Perspective Performance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of CompetitionPerformance Measure: Percent of actions competed for actions over $25,000.Definition: Measures the percent of new acquisition contract award actions competed for actions over $25K. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: PADS.Data Generation: HQ will generate data from PADS.Data Verification: Procurement Directors are responsible for accuracy of data entered into PADS.Measurement Formula: The number of actions in the Individual Procurement Action Report (IPAR) Block 78 A+C divided by the number of actions in Block 78 A+C+D.Measurement Notes: This measure appears in the OMB sponsored Government-wide Procurement Performance Measurement Program which is responsible for the above formula.Block 78 of the IPAR is entitled “Ext Competed” and contains the following choices:A = Competed actionB = Not available for competitionC = Follow-on to competed actionD = Not competedAs can be seen, actions not available for competition are excluded from consideration. Interagency agreements are also excluded.Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Competition Performance Measure: Percent of total dollars obligated on orders over $25,000 under MACs that were awarded using the fair opportunity process.Definition: Measures the percent of total dollars obligated on orders over $25,000 under Multiple Award Contracts that utilized the fair opportunity process. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: PADS.Data Generation: HQ will generate data from PADS.Data Verification: Procurement Directors are responsible for accuracy of data entered into PADS.Measurement Formula: The total dollars of actions reported in IPAR Block 44 A divided by the total dollars of actions in Block 44 A through E.Measurement Notes: This measure appears in the OMB sponsored Government-wide Procurement Performance Measurement Program which is responsible for the above formula. Block 44 of the IPAR is entitled “Multiple Award Contract Fair Opportunity” and contains the following choices:A = Fair Opportunity ProcessB = UrgencyC = One/Unique SourceD = Follow-On ContractE = Minimum GuaranteeThe intent of this measure is to track dollars obligated on those orders whose current value is over $25K that were awarded using the “fair opportunity” process as opposed to those that utilize urgency, one/unique source, follow-on contract, or minimum guarantee.Internal Business PerspectivePerformance Objective: Most Effective Use of Contracting Approaches to Maximize Efficiency and Cost Effectiveness - Use of Competition Performance Measure: Percent of actions for orders over $25,000 under MACs that were awarded using the fair opportunity process.Definition: Measures the percent of actions for orders over $25,000 under Multiple Award Contracts that utilized the fair opportunity process. This measure is tracked at the Departmental level only; offices do not have to report on this measure.Data Source: PADS.Data Generation: HQ will generate data from PADS.Data Verification: Procurement Directors are responsible for accuracy of data entered into PADS.Measurement Formula: Number of actions reported in IPAR Block 44 A divided by the total number of actions in Block 44 A through E.Measurement Notes: This measure appears in the OMB sponsored Government-wide Procurement Performance Measurement Program which is responsible for the above formula. Block 44 of the IPAR is entitled “Multiple Award Contract Fair Opportunity” and contains the following choices:A = Fair Opportunity ProcessB = UrgencyC = One/Unique SourceD = Follow-On ContractE = Minimum GuaranteeThe intent of this measure is to track the number of orders over $25K awarded using the “fair opportunity” process as opposed to those that utilize urgency, one/unique source, follow-on contract, or minimum guarantee.Internal Business PerspectivePerformance Objective: Streamlined Processes - Procurement Administrative Lead Time (PALT) for AcquisitionPerformance Measure: For new competitive service awards over $100,000 (except major site and facility management contracts): Determine the average time from receipt of offer (or solicitation closing date if applicable) to date of award for each new award. Calculate the percent of award actions that fall within the target range (include those actions that outperform the range).Definition: Measures the percent of applicable awards that are processed within the specified target lead time range.Data Source: PADS, Procurement and Assistance Tracking System (PATS), local tracking systems.Data Generation: Data is generated from PADS, PATS, and local tracking systems.Data Verification: Procurement Directors are responsible for accurately reporting results and retention of records in accordance with records management requirements. Records will be made available for compliance and/or HQ reviews.Measurement Formula: Number of award actions that fall within the target range (or outperform the range) divided by the total number of actions.Measurement Notes: This measure assesses the percent of awards that are processed within the designated target range, which is expressed in days. Those actions that are awarded faster (sooner) than the target range of days are to count as having met the target.Each action is tracked from the receipt of offer (or solicitation closing date, if applicable) until date of award. Since the vast majority of our competitive acquisition actions have solicitations, you will track from the solicitation closing date. On multiple award solicitations, you will be tracking the PALT on all awards made.。