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Trêng ®¹I Häc Ngo¹i Thng Hµ TRƯỜNG ĐẠI HỌC NGOẠI THƯƠNG KHOA QUẢN TRỊ KINH DOANH CHUYÊN NGÀNH LUẬT KINH DOANH QUỐC TẾ ----- ----- KHÓA LUẬN TỐT NGHIỆP U Đề tài: PHÂN TÍCH BẢNG ĐIỂM CÂN BẰNG (BALANCED SCORECARD - BSC) - NGHIÊN CỨU ĐIỂN HÌNH TẠI TẬP ĐOÀN DẦU KHÍ EXXONMOBIL VÀ PHƯƠNG HƯỚNG PHÁT TRIỂN TẠI VIỆT NAM Sinh viên thực hiện : Nguyễn Phương Mai Lớp : Anh 2 Khóa : 44 Giáo viên hướng dẫn : ThS. Đặng Thị Lan Hà Nội, tháng 5 năm 2009 MỤC LỤC LỜI MỞ ĐẦU ........................................................................................................ 1 CHƢƠNG I TỔNG QUAN VỀ BẢNG ĐIỂM CÂN BẰNG ................................ 4 I. Khái niệm và vai trò của Bảng điểm cân bằng ........................................................... 4 1. Khái niệm Bảng điểm cân bằng .................................................................................. 4 2. Vai trò của Bảng điểm cân bằng ................................................................................. 8 2.1. Làm rõ và hiểu được tầm nhìn và chiến lược của công ty ........................ 9 2.2. Truyền đạt và kết nối các mục tiêu chiến lược với các phép đo ............. 10 2.3. Lập kế hoạch, đưa ra mục tiêu và chuyển đổi các nỗ lực chiến lược ...... 11 2.4. Khuyến khích phản hồi chiến lược và học hỏi ....................................... 12 II. Ƣu, nhƣợc điểm của Bảng điểm cân bằng ................................................................ 14 1. Ưu điểm của Bảng điểm cân bằng ............................................................................ 14 2. Nhược điểm của Bảng điểm cân bằng ..................................................................... 16 III. Các bƣớc thực hiện một Bảng điểm cân bằng ....................................................... 18 CHƢƠNG II PHÂN TÍCH BỐN KHÍA CẠNH CỦA BẢNG ĐIỂM CÂN BẰNG ................................................................................................................... 22 I. Khía cạnh Tài chính ....................................................................................................... 22 1. Ba giai đoạn trong vòng đời của một doanh nghiệp, mục tiêu tại mỗi giai đoạn đó ....................................................................................................................................... 23 1.1. Giai đoạn tăng trưởng ........................................................................... 23 1.2. Giai đoạn duy trì ................................................................................... 23 1.3. Giai đoạn trưởng thành ......................................................................... 24 2. Hai mục tiêu chiến lược tài chính trong ba giai đoạn của vòng đời doanh nghiệp ................................................................................................................ 25 2.1. Thước đo cho mục tiêu tăng trưởng doanh thu và thâm nhập thị trường 26 2.1.1. Các sản phẩm mới .......................................................................... 26 2.1.2. Những ứng dụng mới ...................................................................... 27 2.1.3. Khách hàng và thị trường mới ........................................................ 27 2.1.4 Các mối quan hệ mới ....................................................................... 28 2.1.5 Kết hợp sản phẩm, dịch vụ mới ........................................................ 29 2.1.6 Chiến lược giá mới .......................................................................... 29 2.2 Thước đo cho mục tiêu Cắt giảm chi phí / cải thiện năng lực sản xuất ... 30 2.2.1 Tăng hiệu quả doanh thu ................................................................. 30 2.2.2 Giảm chi phí đơn vị ......................................................................... 30 2.2.3. Cải tiến kênh phân phối .................................................................. 30 2.2.4. Giảm bớt phí tổn hoạt động ............................................................ 31 II. Khía cạnh khách hàng ................................................................................................. 33 1. Nhóm thước đo cốt lõi về khách hàng ...................................................................... 35 1.1. Thị trường và thị phần .......................................................................... 35 1.2. Việc nắm giữ khách hàng ...................................................................... 36 1.3 Sự tìm kiếm khách hàng......................................................................... 37 1.4. Sự thỏa mãn khách hàng ....................................................................... 37 1.5. Suất sinh lợi của khách hàng ................................................................. 38 2. Thước đo giải pháp giá trị khách hàng (Customer Value Proposition) ............... 40 2.1 Các thuộc tính của sản phẩm và dịch vụ ................................................. 41 2.2. Quan hệ khách hàng .............................................................................. 41 2.3. Hình ảnh và danh tiếng ......................................................................... 42 III. Khía cạnh quy trình nội bộ ........................................................................................ 43 1. Quá trình đổi mới ........................................................................................................ 47 2. Quá trình hoạt động .................................................................................................... 50 3. Dịch vụ hậu mãi .......................................................................................................... 52 IV. Khía cạnh tăng trƣởng và học hỏi ............................................................................ 53 1. Năng lực của nhân viên ............................................................................................. 55 1.1. Nhóm thước đo nhân viên cốt lõi .......................................................... 57 1.1.1 Thước đo sự thỏa mãn nhân viên ..................................................... 57 1.1.2 Thước đo giữ chân nhân viên ........................................................... 58 1.1.3. Thước đo năng suất làm việc của nhân viên .................................... 58 1.2. Mục tiêu đào tạo lại kỹ năng cho lực lượng lao động ............................ 60 2. Khả năng của hệ thống thông tin .............................................................................. 61 3. Động lực, trao quyền và sự liên kết ........................................................................... 62 3.1. Thước đo về lời đề nghị được đưa ra và thực hiện ................................. 62 3.2. Các thước đo của sự cải tiến.................................................................. 63 3.3 Các thước đo của sự liên kết tổ chức và cá nhân .................................... 65 3.4. Thước đo cho thành tích đội.................................................................. 66 CHƢƠNG III NGHIÊN CỨU ĐIỂN HÌNH TẠI TẬP ĐOÀN DẦU KHÍ EXXONMOBIL VÀ PHƢƠNG HƢỚNG PHÁT TRIỂN TẠI VIỆT NAM ..... 68 I. Quá trình áp dụng Bảng điểm cân bằng tại Tập đoàn dầu khí ExxonMobil ...... 68 1. Nội dung bốn khía cạnh Bảng điểm cân bằng của ExxonMobil .......................... 68 1.1. Khía cạnh tài chính ............................................................................... 69 1.2. Khía cạnh khách hàng ........................................................................... 71 1.3. Khía cạnh kinh doanh nội bộ................................................................. 77 1.4. Khía cạnh học hỏi và tăng trưởng ......................................................... 78 2.Bốn quá trình trong việc triển khai bảng điểm cân bằng của ExxonMobil ......... 81 2.1. Kết nối chiến lược của tổ chức với các đơn vị kinh doanh ..................... 81 2.2. Đưa chiến lược vào công việc hàng ngày của nhân viên ........................ 83 2.3. Tạo ra một quy trình chiến lược liên tục ................................................ 88 2.4. Huy động sự lãnh đạo cho sự thay đổi................................................... 89 3. Kết quả đạt được sau 1 năm áp dụng Bảng điểm cân bằng của tập đoàn dầu khí ExxonMobil ..................................................................................................................... 90 II. Việc sử dụng Bảng điểm cân bằng trên thế giới ...................................................... 93 1. Thực trạng sử dụng Bảng điểm cân bằng trên thế giới ......................................... 93 2. Bài học thành công của những tập đoàn tên tuổi trong việc ứng dụng Bảng điểm cân bằng ........................................................................................................................... 96 1.1. UPS: Kéo khách hàng trở lại nhờ Bảng điểm cân bằng ......................... 96 1.2. Tập đoàn Hilton: Chiến lược marketing đặc biệt từ Bảng điểm cân bằng .................................................................................................................... 97 1.3. Bí quyết của ExxonMobil – một trong những ví dụ thành công nhất thế giới trong áp dụng mô hình Balanced Scorecard .......................................... 98 III. Phƣơng hƣớng ứng dụng Bảng điểm cân bằng tại Việt Nam ............................. 99 KẾT LUẬN ........................................................................................................ 104 PHỤ LỤC TÀI LIỆU THAM KHẢO DANH MỤC BẢNG, HÌNH VÀ PHỤ LỤC BẢNG: Bảng 1: Các thước đo cho hai mục tiêu chiến lược tài chính ................................. 26 Bảng 2: Năm thước đo cốt lõi của khía cạnh khách hàng ......................................
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