ORIGINE DU BALANCED SCORE CARD

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1 ORIGINE DU BALANCED SCORE CARD
« En 1990 où le Nolan Norton Institute, unité de recherche de KPMG, a parrainé une étude de 12 mois, menée dans une douzaine d’entreprises de différents secteurs, sur le thème « mesurer la performance dans l’entreprise du futur ». Les systèmes traditionnels, essentiellement fondés sur les indicateurs financiers, nuisaient, selon les participants, à la capacité des entreprises à créer une valeur économique à long terme. Le groupe, au fil des discussions, est arrivé au « tableau de bord prospectif », bâti autour de quatre axes: - des indicateurs financiers, - des indicateurs de performance vis-à-vis des clients, - des indicateurs sur les processus internes et - des indicateurs d’apprentissage organisationnel (systèmes d’information, compéten- ces des salariés, etc.). Le nom du système a été choisi précisément pour refléter l’équilibre recherché entre les objectifs à court terme et à long terme, entre les indicateurs financiers et non financiers, entre les indicateurs a posteriori (les résultats) et les indicateurs a priori (les objectifs stratégiques), enfin entre la performance externe et la performance interne.

2 ORIGINE DU BALANCED SCORE CARD
Deux entreprises utilisatrices ont souhaité utilisé le TBP pour communiquer et déployer une nouvelle stratégie qui ne soit plus focalisée sur le court terme, avec le leitmotiv de la réduction des coûts et de la concurrence par les prix, mais qui vise plutôt à générer et maintenir une croissance durable en offrant au client des produits et des prestations personnalisés à forte valeur ajoutée. Il est donc fondamental d’articuler les indicateurs du TBP avec la stratégie de l’entreprise. A partir de 1993, des expérimentations de grande ampleur ont contribué à affiner les corrélations établies entre les indicateurs et la stratégie opérationnelle, en démontrant qu’il suffisait de 20 à 25 indicateurs, sur les quatre axes du TBP, pour communiquer et mettre en œuvre une stratégie cohérente. Globalement, chaque indicateur exprimant une relation de cause à effet, l’amélioration sensible de la performance financière résulte des investissements - dans le développement des compétences des salariés, - dans les systèmes d’information, - dans l’innovation au niveau des produits et des prestations. »

3 - définition des objectifs individuels et collectifs,
« Ces expériences ont montré que certains dirigeants utilisaient le TBP non seulement pour clarifier et diffuser la stratégie, mais aussi pour gérer sa mise en œuvre. Ainsi le TBP, qui était au départ un outil de mesure, est devenu peu à peu un outil de management essentiel. Les dirigeants de ces entreprises utilisent désormais le TBP pour organiser les grands processus de management: - définition des objectifs individuels et collectifs, - modes de rémunération, - allocation des ressources, - établissement des budgets et des plans, - retour d’expérience et apprentissage organisationnel. Dans le contexte actuel, pour les entreprises industrielles comme pour les sociétés de services, la capacité d’une entreprise à mobiliser et exploiter ses actifs intangibles est devenue beaucoup plus importante que l’investissement et le management des actifs physiques. Les actifs intangibles sont ceux qui lui permettent: de développer avec ses clients des relations durables et de servir de manière efficace et efficiente de nouveaux marchés; de lancer des produits et des services innovants, répondant aux attentes de segments de marché ciblés; d’offrir rapidement et à un prix raisonnable des produits et des services personnalisés d’excellente qualité; de mobiliser les compétences et le dynamisme des salariés pour les mettre au service de l’amélioration continue des capacités, de la qualité et de la réactivité des processus; de déployer des systèmes d’information et des bases de données.

4 Le TBP élargit les objectifs des unités au-delà de la simple performance économique. Il permet aux dirigeants d’évaluer la contribution de chacune d’elles à la réponse aux attentes des clients actuels et futurs, les efforts à accomplir pour renforcer le potentiel interne et les investissements qu’il faut faire dans les hommes, les systèmes et les procédures pour améliorer la performance. Il met en lumière les activités génératrices de valeur menées par des acteurs compétents et motivés. »

5 « Le TBP montre que les indicateurs financiers et non financiers doivent faire partie intégrante
du système d’information des salariés de tous les niveaux. En effet, employés et managers doivent comprendre les conséquences financières de leurs actes et de leurs décisions; quant aux dirigeants, ils doivent comprendre les déterminants de la performance financière à long terme. Les objectifs et les mesures qui apparaissent dans ce système ne sont pas une simple collection d’indicateurs: ils sont définis dans le cadre d’une réflexion fondée sur la mission et la stratégie de chaque unité. Le TBP doit traduire les intentions stratégiques en objectifs concrets. Un équilibre est établi entre les indicateurs extérieurs, à l’intention des actionnaires et des clients, et des indicateurs internes sur les processus essentiels, l’innovation, le dévelop- pement des compétences et la croissance. Il y a un équilibre entre les indicateurs de résultats - la performance passée - et les indicateurs qui permettent de suivre les déterminants de la performance future. Enfin, le système assure un équilibre entre des mesures objectives et quantifiées, qui traduisent des résultats, et des mesures plus subjectives, les déterminants de la performance. »

6 Apprentissage organisationnel
Valeurs-cibles Objectifs Initiatives Indicateurs Résultats financiers Robert Kaplan & David Norton, « Using the Balanced Scored as a Strategic Management System », HBR, Janvier-Février 1996, p.76. Que faut-il apporter aux actionnaires? Clients Processus internes Valeurs-cibles Objectifs Initiatives Indicateurs Vision et stratégie Valeurs-cibles Objectifs Initiatives Indicateurs Que faut-il apporter aux clients? Quels sont les processus essentiels à la satisfaction des actionnaires et des clients? Apprentissage organisationnel Objectifs Initiatives Indicateurs Valeurs-cibles Comment piloter le changement et l’amélioration? TBP = UN SUPPORT POUR TRADUIRE LA STRATEGIE EN OBJECTIFS OPERATIONNELS

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18 By evaluating the relationships between cause and effect in the performance of an organization, users of the balanced approach can see how measurable drivers presage the achievement of desired outcomes and how those outcomes are indicative of current and future success. The mix of leading indicators (drivers) and lagging measures (key performance indicators) allows managers to steer the business with an eye on both the rear view mirror and the road ahead. For example, a company focused on being a product innovator, such as 3M or Pfizer, might use R&D spending as a leading indicator or driver of its ability to bring new products to market. It might in turn use the percentage of its sales revenues associated with products less than two years old as a lagging indicator of its success in this arena. The relationship between vision, strategy, and measurable outcomes in the four perspectives is depicted in

19 « Le TBP est plus qu’un outil de mesure de la performance tactique ou opérationnelle.
Des entreprises innovantes l’utilisent comme véritable système de management stratégique, Pour déployer leur stratégie à long terme. Les indicateurs du TBP leur permettent de: Clarifier le projet et la stratégie et les traduire en objectifs; Communiquer les objectifs et les indicateurs stratégiques, et les articuler; Planifier, fixer des objectifs et harmoniser les initiatives stratégiques; Renforcer le retour d’expérience et le suivi stratégique. »

20 TABLEAU DE BORD PROSPECTIF
Robert Kaplan & David Norton, « Using the Balanced Scored as a Strategic Management System », HBR, Janvier-Février 1996, p.76. Clarifier et traduire le projet et la stratégie clarifier la stratégie réunir un consensus Communiquer et articuler communiquer et éduquer fixer des objectifs relier récompenses et indicateurs de performance Retour d’expérience et suivi stratégique définir le projet d’entreprise assurer le retour d’expérience mettre en place le suivi stratégique TABLEAU DE BORD PROSPECTIF Planifier et définir des objectifs quantitatifs définir des objectifs quantitatifs harmoniser les initiatives stratégiques allouer les ressources fixer des jalons LE TABLEAU DE BORD PROSPECTIF, CADRE STRATEGIQUE DE L’ACTION

21 Selon certains auteurs et en particulier le Gartner Group, le TBP doit orienter le management
du portefeuille de projets assurant ainsi que: les projets produisent de la valeur économique pour l’organisation les projets produisent les avantages dont l’organisation a besoin le succès des projets de l’organisation et des domaines à améliorer les leçons et meilleures pratiques capitalisées permettent d’anticiper les futures exigences

22 Implanter l’approche du TBP pour le portefeuille de projet
Vision stratégique Objectifs (stratégiques et tactiques) Communication Coopération Amélioration continue Conformité Les indicateurs - Mesures de la performance Construction du TBP, relations causales, inducteurs de performance Repérage et étalonnage de base (métriques minimales

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24 Les objectifs du Tableau de Bord prospectif sont:
de s’assurer que les mesures sont bien reliées aux valeurs et pratiques clés de l’organisation d’établir mesures de performance pertinentes pour évaluer la santé des projets le long de la trajectoire du projet aligner les mesures sur la « charte du projet » (termes de référence) établir des mesures qui sont autant efficientes qu’efficaces, consistant en trois types de mesure standard: résultats (outcome), action (inducteurs de performance) et diagnostic (pourquoi tel résultat ou telle action en est à ce niveau?)

25 Processus d’amélioration continue du TBP
Vision stratégique TBP des membres de l’équipe Obtenir feedback & apprentissage T.B.P. de l’organisation Le TBP révèle des besoins d’amélio- ration? Le TBP du projet respecté? Non T.B.P. du service de management de projet TBP du projet Oui Traduire la vision dans le projet Affiner le TBP Affiner le TBP Communiquer la vision à l’équipe Documenter les meilleures pratiques Documenter les leçons apprises La relier aux Objectifs du projet Célébrer Les succès Mettre en œuvre Les mesures correctives Planifier les extrants du TBP pour obtenir la performance désirée T.B.P. du service de management de projet T.B.P. de l’organisation

26 Exemples d’outils pour mesurer le TBP
Balanced Scorecard: Une approche pour évaluer La santé d’un projet à propos des délais du budget du contenu de la qualité, de la performance Exemples d’outils pour mesurer le TBP Initiation/Conceptualization Indicateur de satisfaction client (temps de réponse, opportunisme, qualité, relation- nel, fiabilité, intégrité, empathie, communication, assurance, confiance, compréhension des attentes multiples des clients) Valeur ajoutée Valeur actuelle nette valeur acquise délai de récupération rendement des actifs taux interne de rentabilité Dimension financière Dimension client Planning Santé du projet Dimension processus interne projet Dimension formation & innovation satisfaction de l’équipe, des fournisseurs et prestataires atteinte des objectifs de l’orga. maîtrise dans les 9 domaines du Management de projet selon le PMBoK: approvision- nement, contenu, délai, budget, qualité, ressources humaines, communication, risques, intégration. Soutien aux projets, au changement opérationnel meilleures pratiques, leçons apprises, documentées, disponibles, diffusées membres de l’équipe formés au MdP et dans les domaines adéquats d’expertise Economie de l’information (fournissant un meilleur service au client ou améliorant la compétitivité) close Implementation/execution

27 By Christian J. Germain, CQE
A balanced approach to project selection and management offers project managers the chance to recognize and capture hidden value in discrete projects. 

28 THE PROJECT CYCLE Many basic elements of the project cycle have links to one or more of the balanced perspectives. Understanding these links will help project managers select appropriate management strategies and tools.

29 1- Developing a business case
1- Developing a business case. Both the selection and the execution of a project are dependent on the development of a sound business case. Judging the return and payback period on project investments is necessary but not sufficient to identifying projects with the greatest strategic benefit to your organization. Examining the effects of a potential project on learning and growth, process quality, and customer satisfaction may require some subjective analysis, but making these judgments will help you and your managers differentiate between strategic and tactical project opportunities. Furthermore, understanding all the strategic implications of a project will enable you to select meaningful project goals and effective management strategies. 

30 1- Developing a business case: an example
While developing the business case for a financial shared services center, members of the project team at a global manufacturer of electronic equipment recognized that the payback period and rate of return for the project wouldn’t meet strict organizational hurdle rates. But by convincing management that execution of their strategy would position the business for successful integration of new acquisitions (internal process perspective) and simplify financial transactions with both suppliers and customers (internal process and customer perspectives), the team won approval for their ambitious project.

31 2- Recruiting a team. Identifying and selecting the right members for your project team is critical to the success of your initiative. Whether your project resources come from within your organization or from the ranks of consultants and contractors, they must have the skills and motivation to drive success. For most projects it’s best to assemble a team with a range of experiences and perspectives. This diversity will enable your team to anticipate problems and steer toward success. 

32 2- Recruiting a team In shorter-term projects, the managers that have to contribute critical cross-functional participants to your effort will want the answer to the question—what’s in it for me? Both project team members and their functional managers become customers that must be satisfied. Part of the answer should be that you’ll return their people to them with new or enhanced skills and the experience of a successful project. Selecting, recruiting, and motivating the right project staff will determine whether your project is successful from the learning and growth perspective and will ultimately affect customer satisfaction. 

33 2- Recruiting a team: an example
When a multiple-site magazine and catalog printer decided to develop activity-based costing (ABC) models for four of its state-of-the-art printing and binding plants, it selected a team of operational and financial staff with a variety of experiences in manufacturing and administrative processes. The team members collaborated with consultants familiar with ABC to develop an activity dictionary for the plants, select causal cost drivers, and concurrently develop consistent cost models at each of the plants. These models ultimately enabled the company to develop a predictive costing tool to judge the profit opportunity associated with new business. The project couldn’t have been completed without all the skills, knowledge, and creativity assembled in the diverse team membership.

34 3- Project planning and execution.
Whether you use a simple wall chart or the full capabilities of sophisticated project management software, you’ll need a plan. Bringing your project in on schedule and within budget is possible only if you plan well and allocate resources effectively. Financial performance is obviously linked to proper planning, but so are the effectiveness of your internal project processes such as resource allocation, communication, and project accounting. Execution of the plan will determine whether your meaningful goals and objectives are reached. The expected improvements in the performance of the targeted process and satisfactory financial returns hinge on (dépend de) effective execution of your plan. Your team will also learn and grow by creating and following through on an effective plan.

35 4- Realizing the benefits.
If a project happens in the forest and nobody measures the results, does it make a sound? If you want your project to be viewed as a success, you must measure, measure, measure. An objective measurement of movement from an established baseline to an improved level of performance will demonstrate to the organization that your project has achieved financial, process improvement, learning, and customer satisfaction goals. With a record of successful projects, you’ll find the purse strings much looser the next time you propose an initiative.

36 Figure 2 shows how a balanced scorecard fits into the project cycle, enabling you to convert the strategy developed in your business case into objective metrics that will drive your project management processes.

37 Here are some tips for using balanced thinking to improve the effectiveness of your project management strategies and tools. A- THE FINANCIAL PERSPECTIVE Balanced scorecard theory holds that success in the process, learning, and customer perspectives supports financial performance. Examining the links between financial management tools and the balanced perspectives demonstrates this synergy postulated by Kaplan and Norton.

38 When developing the benefits for your return and payback calculations, attempt to place a dollar value on both objectively and subjectively assessed benefits. While it’s easy to calculate savings associated with reduced error rates and headcount reductions, you may also be able to demonstrate potential improvements to the top line due to increased customer satisfaction. Improved organizational learning can also support assumptions of improved productivity and further savings. While implementing an integrated reporting solution to improve its understanding of customer and product profitability, one client of KPMG was able to identify unexpected process improvements that helped it capture unrecognized discounts earned from its suppliers. By streamlining its reporting, this client learned that it had been underestimating these discounts and was able to increase its collection rate by up to 10% on some commodities.

39 Managing your project costs is an obvious step toward success, but waiting until you’ve incurred expenses and generated retrospective reports won’t help you if the spending horse has already bolted from the barn. Just as you must answer the question “What’s in it for me?,” make sure you let your team know what you expect to be in it for you. Set clear expectations about what must be achieved with the time and money you allocate to the effort. Document your agreements, particularly with outside parties, on the deliverables required. Specify who bears the responsibility for cost overruns. Successful managers know the value of clearly identifying and specifying the deliverables in their project. Use this skill to your advantage by linking deliverables to schedules and budgets and by holding your team to its commitments. Setting these expectations will protect financial performance, but it will also force your team to carefully consider its processes, to seek out and learn effective new practices, and to satisfy its customer—you!

40 In order to claim savings, you’ll have to reach consensus with all stakeholders on a baseline measurement of current performance. Your project’s goals should also be clearly understood by all internal and external customers. The method and data sources for calculating progress toward those goals should satisfy everyone concerned. Example: When implementing a purchasing card to reduce the cost of accounts payable (AP) transaction processing, one of my clients measured the number of transactions over a 12-month period that would qualify to be transferred to the card. The project manager used data from the AP system to demonstrate to skeptics that 76% of the company’s AP transactions were candidates for conversion and that these transactions represented only 12% of dollars spent. By setting this baseline, the manager of this project gained support, established an objective performance indicator for future measurement, and positioned the project for success by enabling the organization to agree on achievable goals for reduction of the AP transaction load. 

41 THE INTERNAL PROCESS PERSPECTIVE  There are two types of processes to consider when evaluating your project from the internal perspective: the process that your project is trying to improve and the processes with which you’re executing your project. As with financial measures, judging the improvements in your targeted process will require a well-documented baseline, agreed-upon goals, and acceptable methods and data for measuring progress. Judging your project processes is a little more subjective, but planning ahead and setting clear expectations are the keys to ensuring their health.

42 Planning and scheduling.
Your planning process isn’t done when you publish a Gantt chart. You also have to regularly and proactively measure your progress against schedule and address slippage. Systematically reviewing and updating your project plan lets you anticipate problems and take steps to avoid them. Failing to monitor your plan will leave you in a reactive mode when inevitable delays begin to crop up.

43 Communication. Your communication process may be the most important project management tool you employ. Gaining and maintaining the interest and support of key decision makers is critical to project success. External communications should be professional, timely, and consistent in the message they convey. Your status reporting process can go a long way to making sure that the right messages reach the right ears. Design informative status reports that convey the key facts succinctly. Your audience is busy, so be clear and get to the point. Aggressively seek feedback on your communications. Use the status reporting process to improve customer satisfaction throughout the duration of your project.  Communication inside your project team is just as essential to success. The use of an issue management process—identification of issues, assignment of responsibility, and communication of resolution—is critical to heading off problems and avoiding wasted resources. Effective issue management leads to strong financial performance, high customer satisfaction, and development of your team.

44 Project accounting. Investigate your company’s project accounting policies and methodologies early in the project cycle. Make sure that you know how to use your systems to track and report your project’s expenses. Review your accounting regularly to identify erroneous charges to your budget. Projects typically operate on a tight budget, so use your accounting process effectively to help you stretch your dollars.

45 THE CUSTOMER PERSPECTIVE Recognizing your project’s customers, prioritizing their interests, and developing proactive strategies for satisfying them are fundamental building blocks for project success. Consider how the tools you’re using can be applied to your customers’ interests. In many ways, the primary customer you must satisfy with your project is the budget holder who has authorized your capital. Finance projects are often undertaken to improve services provided by your organization to other elements of the enterprise. Use your status reporting mechanism to sell your message of progress and regularly solicit feedback from your sponsor. Your sponsor has delegated authority to you to execute on their behalf. Make sure you don’t allow your sponsor to delegate their interest—keep them engaged. Project sponsors are interested in two messages: bang for the buck and progress toward the promised future state. Couch your communications in these terms, and you’ll hold your sponsor’s attention.

46 The front-line owner of the process under study is another key customer. In reengineering projects it’s likely that this customer will be resistant to your efforts. they probably believe they were running a satisfactory operation before you interfered in their domain. Your message to the process owner must convey the gains in productivity and quality that justify your intervention. They’re also looking for a smooth transition from the current state to the reengineered vision. Keep them informed of transition plans, roll-out schedules, and training efforts so their fears of service interruption can be managed.

47 Your team members have come to the project with their own agendas
Your team members have come to the project with their own agendas. Even your most loyal and altruistic partners have a private interest in your project’s results. They must feel as if they are growing—through the acquisition of new or improved skills, additional exposure within the organization, and by receiving the rewards commensurate with their efforts. Set expectations during the recruitment process, budget for rewards, and monitor the satisfaction of team members throughout the project cycle. They’re customers in their own right.

48 Finally, always remember that the enterprise flourishes when external customers bring you their business. You may be working to improve an internal administrative or transactional process to reduce cost, but it’s ultimately the ability to compete in the external market that matters. Remember that your project should—directly or indirectly—aim to improve service and gain customer loyalty. Don’t compromise the quality or continuity of your service to your paying customers to satisfy project goals. Project success is meaningless without market success.

49 THE LEARNING AND GROWTH PERSPECTIVE Undertaking ambitious projects will have the beneficial side effect of expanding the skill base and confidence of your staff. Nothing sparks confidence and promotes aggressive action like success, and your staff will have a sharper edge after completing a well-planned project. The better practices and technological advancements that you pursue through discrete projects will raise the level of performance of your entire enterprise and make your work environment more attractive to employees with an interest in growth and advancement.

50 BALANCED THINKING: Just as the balanced scorecard is enabling companies to identify and measure the drivers and outputs that are key to their success, balanced thinking can lead you to effective project management decisions. Figure 3 shows how the elements of good project management can be viewed through a balanced lens, ultimately linking together in a chain of cause and effect to help you deliver the value of your project. Keep the four perspectives in mind as you select and employ your project management tools. It isn’t the tools that matter but the results they enable you to deliver. Balanced thinking will make it possible for you, the project manager, to identify and capture all the value available in your project. 

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