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Tableau de bord - Essay Example

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The study will try to throw some light on two important performance measurement tools which are balance scorecard and Tableau de Bord.The study will try to identify key aspects of both the models …
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Tableau de bord
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Download file to see previous pages The study has selected Balance Score Card over other performance measurement due to its popularity. Detailed analysis of all the four perspectives of balance scorecard will be important part of the study. In the second part, the study will try to identify key performance driver for both the models and recommend “best practice” to organizations. The study will try to analyze usefulness of balance scorecard from the view point of supply chain management. Analyzing shortfalls of Tableau de Bord will be an important part of the study. The study will try to address strategic issues regarding the Tableau de Bord. In the last section, the study will try to recommend a neo classical model of balance scorecard for both profit and non profit organizations; the model will describe performance measurement in terms of corporate culture, managerial system, operational system, marketing activities and resource capabilities. Table of Contents Table of Contents 3 Introduction 4 Main Findings 4 Balanced Scorecard 4 Customers 5 Financial Perspective 5 Internal Business Process 7 Learning and Growth 8 Tableau de bord 8 Key Performance Criteria 10 Conclusion 12 Recommendation 12 Reference 13 Introduction It has been observed that companies planning to measure performance of the internal and external stakeholders opt for Balance Scorecard model proposed by Kaplan and Norton although there are plenty of performance measurement tools available such as Performance Prism, Key performance indicator and little known “Tableau de bord”. Othman (2008) has pointed out that Balance Scorecard is extended version of “Tableau de bord” while other research have nullified this assumption. “Tableau de bord” is widely used in countries like France as an effective performance measurement tool while the model has very little applicability in other countries. Flamholtz (2003) has pointed out that balance scorecard is the best performance measurement tool available for managers. Various research scholars such as Epstein and Manzoni (2010) have tried to create a connecting bridge between Balance Scorecard and “Tableau de bord” while others have criticized the French model for its limitations. Main Findings Balanced Scorecard Research scholars have described balanced scorecard as a strategic option for organizations which helps them to assess performance of different non financial and financial elements. It provides the strategic framework to companies to measure performance variables. Survey conducted by fortune magazine states that more than half of top 500 companies in the globe are using balanced scorecard as a performance measurement technique. Moreover, Harvard business Review has identified balanced scorecard as the most important performance management tool developed in the last forty years. Balance scorecard is complemented with four elements such as Business Process Perspective, Learning & Growth Perspective, Financial Perspective and Customer Perspective. The model measures performance on the basis of above mentioned four perspectives and these performance criterions can be explained in the following manner. Customers The model measures performance gap in terms of customer profitability, customer retention rate, churn rate, customer satisfaction level. Organizations select market segment to offer products in order to achieve profitability and business growth hence mangers need to translate marketing strategy according to demand of particular segment. It has been observed that in many cases companies fail to maintain relationship with internal and external stakeholders. In such situation balance scorecard can be a useful tool for companies to adopt a customer relationship strategy. Balance scorecards use generic ...Download file to see next pagesRead More
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