輕鬆聽大師
俞國定導讀
應用平衡計分卡創造組織綜效
企業必須不斷尋找方法，讓整體價值超越各部分的總合。若缺乏全面的策略校準，組織各部門將各自為政，朝不同方向發展。
Corporations must continually search for ways to make the whole more valuable than the sum of its parts. Without enterprise-wide alignment, the various parts of the organization will head off in different directions.
公司成立的根本目的在於實現綜效，亦即各部門協同運作所創造的整體價值，超越各部門單獨運作的總和。然而，各事業單位往往因目標不一致或相互牴觸，而白白錯失發揮綜效的機會。為解決此類組織問題，企業層級必須進行策略校準，並逐層向下貫徹，使各事業單位、支援部門、投資者乃至外部合作夥伴都能更有效地協調運作。
實現這種高度校準的理想機制，是建立一套包含平衡計分卡與策略地圖的企業價值主張。這套企業價值主張可作為範本，供各事業單位、支援部門及外部合作夥伴據以連結及協調彼此的活動。與此同時，企業價值主張也能以一致的方式向外部投資者清晰說明公司的整體運作。
在實務上，企業創造綜效和附加價值的最佳方式，是讓所有人齊心協力，在企業總部、事業單位、共同服務及外部合作夥伴等各個層級，共同制定高度一致的平衡計分卡與策略地圖。一旦各層級的價值主張彼此相容，策略校準自然水到渠成，綜效也隨之而來。
The whole idea of forming a corporation is to achieve synergies – the generation of more added than all the various parts of the corporation could achieve if they were acting on their own. All too often, however, oSubTextortunities for synergies are dissipated when business units work at cross-purposes or have conflicting goals. To correct such organizational problems, alignment is needed at the corporate level which will then cascade down in such a way business units, suSubTextort functions, investors and even external partners are better coordinated.
The ideal mechanism for creating this degree of alignment is to develop an enterprise value proposition consisting of a Balanced Scorecard and a Strategy Map. This enterprise value proposition can then be used as a template for business units, suSubTextort functions and external partners of the business to link and coordinate their activities. At the same time, the enterprise value proposition is also useful in explaining corporate activities to outside investors in a consistent way.
In practical terms, the best way for a corporation to generate synergies and add value is to get everyone working together on crafting well aligned Balanced Scorecards and Strategy Maps at the enterprise, business unit, shared-service and external partner levels. Once all these value propositions are compatible with each other, alignment just naturally follows, and so too will synergies.
