{"id":601,"date":"2025-04-04T17:37:19","date_gmt":"2025-04-04T10:37:19","guid":{"rendered":"https:\/\/home.keeview.com\/kv\/?p=601"},"modified":"2025-04-05T19:36:08","modified_gmt":"2025-04-05T12:36:08","slug":"bang-diem-can-bang-bsc-balanced-scorecard","status":"publish","type":"post","link":"https:\/\/home.keeview.com\/kv\/bang-diem-can-bang-bsc-balanced-scorecard\/","title":{"rendered":"B\u1ea3ng \u0111i\u1ec3m c\u00e2n b\u1eb1ng (BSC \u2013 Balanced Scorecard)"},"content":{"rendered":"

B\u1ea3ng \u0111i\u1ec3m c\u00e2n b\u1eb1ng (BSC) l\u00e0 m\u00f4 h\u00ecnh \u0111o l\u01b0\u1eddng \u0111a chi\u1ec1u hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c v\u1ec1 T\u00e0i ch\u00ednh, Kh\u00e1ch h\u00e0ng, Quy tr\u00ecnh n\u1ed9i b\u1ed9, H\u1ecdc t\u1eadp – Ph\u00e1t tri\u1ec3n\u00a0(Kaplan v\u00e0 Norton, 1996a).<\/p>\n

Kaplan v\u00e0 Norton \u0111\u00e3 \u0111\u01b0a ra c\u00e1ch ti\u1ebfp c\u1eadn BSC t\u1eeb n\u0103m 1992 nh\u1eb1m cung c\u1ea5p cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd khung l\u00fd thuy\u1ebft t\u1ed5ng th\u1ec3 v\u00e0 d\u1ec5 hi\u1ec3u; c\u00f3 th\u1ec3 chuy\u1ec3n c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a t\u1ed5 ch\u1ee9c th\u00e0nh m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1. Khung l\u00fd thuy\u1ebft n\u00e0y d\u1ef1a tr\u00ean c\u01a1 s\u1edf l\u00fd lu\u1eadn cho r\u1eb1ng c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00f4ng n\u00ean ch\u1ec9 l\u1ef1a ch\u1ecdn c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh m\u00e0\u201chy sinh\u201d c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c; c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n v\u00e0 c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 c\u00e2n b\u1eb1ng \u0111\u1ec3 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p b\u1ec1n v\u1eefng.<\/p>\n

Theo Kaplan v\u00e0 Norton, B\u1ea3ng \u0111i\u1ec3m c\u00e2n b\u1eb1ng BSC k\u1ebft h\u1ee3p b\u1ed1n kh\u00eda c\u1ea1nh: T\u00e0i ch\u00ednh; Kh\u00e1ch h\u00e0ng; Quy tr\u00ecnh n\u1ed9i b\u1ed9; H\u1ecdc t\u1eadp – ph\u00e1t tri\u1ec3n.<\/p>\n

\"\"<\/span><\/p>\n

(Ngu\u1ed3n: Kaplan, R.S. and Norton, D.P., (1996). Linking The Balanced Scorecard to Strategy\u201d California Management Review, 39, pp 53-76)<\/p>\n

T\u00ednh c\u00e2n b\u1eb1ng<\/strong>\u00a0c\u1ee7a BSC th\u1ec3 hi\u1ec7n \u1edf:<\/p>\n

    \n
  1. C\u00e1c kh\u00eda c\u1ea1nh ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p (T\u00e0i ch\u00ednh; Kh\u00e1ch h\u00e0ng; Quy tr\u00ecnh n\u1ed9i b\u1ed9; H\u1ecdc t\u1eadp – ph\u00e1t tri\u1ec3n) \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp, \u0111o l\u01b0\u1eddng \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn.<\/li>\n
  2. C\u00e1c ngu\u1ed3n l\u1ef1c (t\u00e0i ch\u00ednh, nh\u00e2n l\u1ef1c, c\u00f4ng ngh\u1ec7 k\u1ef9 thu\u1eadt) s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh, ph\u00e2n b\u1ed5 r\u00f5 r\u00e0ng v\u00e0 ph\u1ed1i h\u1ee3p trong c\u00f4ng vi\u1ec7c.<\/li>\n
  3. Theo th\u1eddi gian: ghi nh\u1eadn \u0111\u00e1nh gi\u00e1 theo c\u00e1c ti\u00eau ch\u00ed hi\u1ec7n t\u1ea1i, qu\u00e1 kh\u1ee9 v\u00e0 t\u01b0\u01a1ng lai.<\/li>\n
  4. \u0110\u00e1nh gi\u00e1 kh\u00e1ch quan v\u00e0 c\u00e1c \u0111\u00e1nh gi\u00e1 ch\u1ee7 quan t\u1eeb trong c\u00f4ng ty \u0111\u01b0\u1ee3c ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n, \u0111o l\u01b0\u1eddng. T\u01b0\u01a1ng t\u1ef1, cho c\u00e1c \u0111\u00e1nh gi\u00e1 b\u00ean trong (VD: \u0111\u00e1nh gi\u00e1 c\u1ee7a ban l\u00e3nh \u0111\u1ea1o) v\u00e0 c\u00e1c \u0111\u00e1nh gi\u00e1 b\u00ean ngo\u00e0i (t\u1eeb kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p).<\/li>\n
  5. Ch\u1ec9 ti\u00eau ng\u1eafn h\u1ea1n (ch\u1ec9 ti\u00eau h\u00e0ng tu\u1ea7n, th\u00e1ng, qu\u00fd, n\u0103m) v\u00e0 c\u00e1c \u0111\u00e1nh gi\u00e1 d\u00e0i h\u1ea1n (3 n\u0103m, 5 n\u0103m).<\/li>\n<\/ol>\n

    Vai tr\u00f2 c\u1ee7a BSC<\/strong>\u00a0th\u1ec3 hi\u1ec7n \u1edf 3 kh\u00eda c\u1ea1nh: C\u00f4ng c\u1ee5 th\u1ef1c thi chi\u1ebfn l\u01b0\u1ee3c; C\u00f4ng c\u1ee5 giao ti\u1ebfp; Ch\u1ee9c n\u0103ng \u0111o l\u01b0\u1eddng.<\/p>\n

      \n
    1. C\u00f4ng c\u1ee5 th\u1ef1c thi chi\u1ebfn l\u01b0\u1ee3<\/strong>c:\u00a0BSC l\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 \u0111\u1ecbnh h\u01b0\u1edbng k\u1ef9 n\u0103ng, ki\u1ebfn th\u1ee9c v\u00e0 n\u0103ng l\u1ef1c c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n trong t\u1ed5 ch\u1ee9c nh\u1eb1m th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c l\u00e2u d\u00e0i c\u1ee7a t\u1ed5 ch\u1ee9c. BSC cho ph\u00e9p chuy\u1ec3n t\u1ea3i chi\u1ebfn l\u01b0\u1ee3c th\u00e0nh h\u00e0nh \u0111\u1ed9ng v\u00e0 qu\u1ea3n tr\u1ecb s\u1ef1 thay \u0111\u1ed5i c\u1ee7a t\u1ed5 ch\u1ee9c. M\u1ed7i ch\u1ec9 ti\u00eau c\u1ee7a BSC \u0111\u1ec1u c\u1ea7n c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3 nh\u1eb1m \u0111\u1ea1t k\u1ebft qu\u1ea3 t\u1eeb ban l\u00e3nh \u0111\u1ea1o v\u00e0 c\u00e1c ph\u00f2ng ban ch\u1ee9c n\u0103ng.<\/li>\n
    2. C\u00f4ng c\u1ee5 giao ti\u1ebfp<\/strong>:\u00a0BSC l\u00e0 c\u00f4ng c\u1ee5 truy\u1ec1n t\u1ea3i s\u1ee9 m\u1ea1ng v\u00e0 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a t\u1ed5 ch\u1ee9c th\u00e0nh t\u1eadp h\u1ee3p c\u00e1c th\u01b0\u1edbc \u0111o hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m cung c\u1ea5p 1 m\u00f4 h\u00ecnh m\u1eabu \u0111o l\u01b0\u1eddng chi\u1ebfn l\u01b0\u1ee3c v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd.<\/li>\n
    3. Ch\u1ee9c n\u0103ng \u0111o l\u01b0\u1eddng<\/strong>:\u00a0M\u1ee5c ti\u00eau c\u1ee7a \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c l\u00e0 t\u00ecm ra c\u00e1c c\u00f4ng c\u1ee5 \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ng\u00e0y m\u1ed9t t\u1ed1t h\u01a1n. C\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n truy\u1ec1n th\u1ed1ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u v\u00e0 qui \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. BSC cho ph\u00e9p ch\u00fang ta \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u1eeb nhi\u1ec1u g\u00f3c \u0111\u1ed9 kh\u00e1c nhau. N\u00f3 gi\u00fap ta hi\u1ec3u c\u00e1c m\u1ed1i quan h\u1ec7 bi\u1ec7n ch\u1ee9ng gi\u1eefa nh\u1eefng thay \u0111\u1ed5i trong n\u1ed9i b\u1ed9 c\u00f4ng ty, s\u1ef1 th\u00e0nh c\u00f4ng trong c\u1ea1nh tranh v\u00e0 k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y c\u0169ng gi\u00fap ta x\u00e1c \u0111\u1ecbnh nh\u1eefng kh\u00eda c\u1ea1nh m\u00e0 t\u1ed5 ch\u1ee9c c\u1ea7n ho\u00e0n thi\u1ec7n trong t\u01b0\u01a1ng lai.<\/li>\n<\/ol>\n

      Nh\u01b0 v\u1eady, BSC cho ph\u00e9p c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd nh\u1eadn th\u1ee9c v\u00e0 hi\u1ec3u r\u00f5 c\u00e1c m\u1ed1i quan h\u1ec7 l\u1eabn nhau gi\u1eefa c\u00e1c kh\u00eda c\u1ea1nh, c\u0169ng nh\u01b0 c\u00e1ch th\u1ee9c m\u00e0 m\u1ed9t thay \u0111\u1ed5i trong l\u0129nh v\u1ef1c n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c trong vi\u1ec7c th\u1ef1c thi chi\u1ebfn l\u01b0\u1ee3c. V\u1eeba t\u1eadp trung v\u00e0o c\u00e1c kh\u00eda c\u1ea1nh kh\u00e1c nhau, BSC v\u1eeba t\u1ed1i thi\u1ec3u ho\u00e1 s\u1ef1 qu\u00e1 t\u1ea3i th\u00f4ng tin b\u1eb1ng c\u00e1ch h\u1ea1n ch\u1ebf s\u1ed1 l\u01b0\u1ee3ng c\u00e1c ch\u1ec9 ti\u00eau sao cho doanh nghi\u1ec7p ch\u1ec9 \u0111o l\u01b0\u1eddng theo c\u00e1c ch\u1ec9 ti\u00eau k\u1ebft qu\u1ea3 c\u0103n b\u1ea3n then ch\u1ed1t (KPI).\u00a0Kaplan v\u00e0 Norton \u0111\u00e3 s\u1eed d\u1ee5ng h\u00ecnh t\u01b0\u1ee3ng \u201cLa b\u00e0n trong bu\u1ed3ng l\u00e1i m\u00e1y bay\u201d lu\u00f4n cung c\u1ea5p cho c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd nh\u1eefng th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 nhanh ch\u00f3ng \u0111\u1ec3 m\u00f4 t\u1ea3 BSC.<\/p>\n

      V\u00ec nh\u1eefng vai tr\u00f2 to l\u1edbn m\u00e0 BSC mang l\u1ea1i, BSC \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t trong s\u1ed1 75 \u00fd t\u01b0\u1edfng c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn nh\u1ea5t c\u1ee7a th\u1ebf k\u1ef7 20 do Havard Business Review b\u00ecnh ch\u1ecdn n\u0103m 1997.<\/p>\n

      T\u00e0i li\u1ec7u tham kh\u1ea3o:<\/em><\/p>\n

      Kaplan, R.S. and Norton, D.P., (1992). The Balanced Scorecard \u2013 Measures That Drive Perormance. Harvard Business Review, January-February 1992, pp 71-79.<\/p>\n

      Kaplan, R.S. and Norton, D.P., (1996a). Using The Balanced Scorecard as a Strategic Management System. Harvard Business Review, January \u2013 February 1996, pp 75-85.<\/p>\n

      Kaplan, R.S. and Norton, D.P., (1996b). Linking The Balanced Scorecard to Strategy\u201d California Management Review, 39, pp 53-76<\/p>\n

      Tr\u1ea7n Kim Dung<\/em><\/strong><\/p>\n

      B\u00e0i vi\u1ebft c\u00f3 b\u1ea3n quy\u1ec1n c\u1ee7a KeeView, xin vui l\u00f2ng ghi r\u00f5 ngu\u1ed3n\u00a0www.KeeView.com<\/a>\u00a0khi tr\u00edch d\u1eabn ho\u1eb7c \u0111\u0103ng l\u1ea1i.<\/p>\n","protected":false},"excerpt":{"rendered":"

      B\u1ea3ng \u0111i\u1ec3m c\u00e2n b\u1eb1ng (BSC) l\u00e0 m\u00f4 h\u00ecnh \u0111o l\u01b0\u1eddng \u0111a chi\u1ec1u hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c v\u1ec1 T\u00e0i ch\u00ednh, Kh\u00e1ch h\u00e0ng, Quy tr\u00ecnh n\u1ed9i b\u1ed9, H\u1ecdc t\u1eadp – Ph\u00e1t tri\u1ec3n\u00a0(Kaplan v\u00e0 Norton, 1996a). Kaplan v\u00e0 Norton \u0111\u00e3 \u0111\u01b0a ra c\u00e1ch ti\u1ebfp c\u1eadn BSC t\u1eeb n\u0103m 1992 nh\u1eb1m cung c\u1ea5p cho c\u00e1c nh\u00e0 […]\n","protected":false},"author":1,"featured_media":755,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-601","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quan-tri-muc-tieu"],"_links":{"self":[{"href":"https:\/\/home.keeview.com\/kv\/wp-json\/wp\/v2\/posts\/601","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/home.keeview.com\/kv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/home.keeview.com\/kv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/home.keeview.com\/kv\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/home.keeview.com\/kv\/wp-json\/wp\/v2\/comments?post=601"}],"version-history":[{"count":1,"href":"https:\/\/home.keeview.com\/kv\/wp-json\/wp\/v2\/posts\/601\/revisions"}],"predecessor-version":[{"id":602,"href":"https:\/\/home.keeview.com\/kv\/wp-json\/wp\/v2\/posts\/601\/revisions\/602"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/home.keeview.com\/kv\/wp-json\/wp\/v2\/media\/755"}],"wp:attachment":[{"href":"https:\/\/home.keeview.com\/kv\/wp-json\/wp\/v2\/media?parent=601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/home.keeview.com\/kv\/wp-json\/wp\/v2\/categories?post=601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/home.keeview.com\/kv\/wp-json\/wp\/v2\/tags?post=601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}