Wang Rui
Li Yi Nan
Wang Shao Peng
Liu Jun Yan
Wang Ya Lei
M.Youdah
What is the Balance scoreca rd
The balanced scorecard is a strategic planning and management system u sed to align business activities to the vision and strategy of the organizatio n by monitoring performance against strategic goals
Balance scorecard
Customer perspective
Internal processes perspective
Learning and growth perspective
Financials perspective
Advantages of BSC
It is used to align the business activities to vision and strategy
It improves internal & external communicat ions It is used to monitor organizations perform ance It provides management with comprehensi ve picture of operations
It provides strategic feed back
It improves decisions & better solutions
Disadvantages
It
It
It
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It
doesn’t provide recommendation is not full efficient takes time is high implementation of cost can show low profit
Introduction of Company
Coca-Cola's operations in Sweden before the license agree ment by most advantage of beer by the Swedish company P uri Phillips (Pripps) Acting Company. The license agreement expires after the 1996 suspension, Coca-Cola Company has established a new production and distribution channels in th e Swedish market. The spring of 1997, the new company as sumed responsibility for sales, and from the beginning of th e year 1998 with overall responsibility for production tasks.
Swedish beverage company Coca-Cola Company (CCBS) is growing in its promotion of the Balanced Scorecard concept.
For several years, Coca-Cola Company's other subsidiaries a re already doing this work, but the parent company and all s ubsidiaries are not required to use this approach to reportin g and management control.
CCBS
CCBS adopted the Kaplan and Norton advice from a financial level, the cust omer and the consumer level, the lev el of internal business processes, and organizational learning and growth to measure its four