\u00dd ki\u1ebfn nh\u1eadn \u0111\u1ecbnh v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng then ch\u1ed1t k\u1ebft qu\u1ea3 x\u00e2y d\u1ef1ng,tri\u1ec3n khai\u00a0BSC-KPI r\u1ea5t \u0111a d\u1ea1ng. Li\u1ec7u c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t trong \u0111\u00e1nh gi\u00e1 v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 n\u00e0y theo lo\u1ea1i h\u00ecnh s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p?<\/p>\n
gi\u1eefa l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p v\u00e0 CBQL c\u1ea5p ph\u00f2ng ban? gi\u1eefa doanh nghi\u1ec7p \u0111\u00e3 th\u00e0nh c\u00f4ng; doanh nghi\u1ec7p \u0111\u00e3 tri\u1ec3n khai nh\u01b0ng kh\u00f4ng th\u00e0nh c\u00f4ng v\u00e0 doanh nghi\u1ec7p \u0111ang tri\u1ec3n khai th\u1ef1c hi\u1ec7n?<\/p>\n
B\u00e0i b\u00e1o n\u00e0y t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng then ch\u1ed1t \u0111\u1ebfn k\u1ebft qu\u1ea3 x\u00e2y d\u1ef1ng,tri\u1ec3n khai BSC-KPI t\u1eeb 90 c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 ho\u1eb7c \u0111ang \u00e1p d\u1ee5ng BSC-KPI trong n\u0103m 2017. Nh\u1eefng ng\u01b0\u1eddi tham gia kh\u1ea3o s\u00e1t \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb tr\u1ea3 l\u1eddi v\u1ec1 t\u1ea7m quan tr\u1ecdng (hay m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng) c\u1ee7a t\u1eebng ti\u00eau ch\u00ed \u0111\u1ebfn k\u1ebft qu\u1ea3 th\u00e0nh c\u00f4ng c\u1ee7a doanh nghi\u1ec7p khi x\u00e2y d\u1ef1ng, tri\u1ec3n khai BSC-KPI trong c\u00f4ng ty c\u1ee7a h\u1ecd theo 3 c\u1ea5p \u0111\u1ed9: 1.b\u00ecnh th\u01b0\u1eddng – \u00edt \u1ea3nh h\u01b0\u1edfng; 2.\u1ea3nh h\u01b0\u1edfng quan tr\u1ecdng; 3. \u1ea3nh h\u01b0\u1edfng r\u1ea5t quan tr\u1ecdng).<\/p>\n
M\u1eabu kh\u1ea3o s\u00e1t<\/strong>:\u00a0Kh\u1ea3o s\u00e1t \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh theo ph\u01b0\u01a1ng ph\u00e1p thu\u1eadn ti\u1ec7n v\u1edbi 90 doanh nghi\u1ec7p \u0111\u00e3 v\u00e0 \u0111ang x\u00e2y d\u1ef1ng, tri\u1ec3n khai BSC-KPI tr\u00ean \u0111\u1ecba b\u00e0n tp H\u1ed3 Ch\u00ed Minh trong n\u0103m 2017, bao g\u1ed3m:<\/p>\n K\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t:<\/strong><\/p>\n T\u1ea7m quan tr\u1ecdng c\u1ee7a c\u00e1c ti\u00eau ch\u00ed:<\/strong>\u00a0T\u1ea5t c\u1ea3 12 ti\u00eau ch\u00ed trong kh\u1ea3o s\u00e1t \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u00f3 \u1ea3nh h\u01b0\u1edfng quan tr\u1ecdng ho\u1eb7c r\u1ea5t quan tr\u1ecdng \u0111\u1ebfn s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a x\u00e2y d\u1ef1ng, tri\u1ec3n BSC-KPI trong doanh nghi\u1ec7p:<\/p>\n Nghi\u00ean c\u1ee9u ph\u00e2n lo\u1ea1i c\u00e1c ti\u00eau ch\u00ed theo \u0111i\u1ec3m trung b\u00ecnh k\u1ebft qu\u1ea3 tr\u1ea3 l\u1eddi:\u00a0a) <1.7 l\u00e0 \u00edt \u1ea3nh h\u01b0\u1edfng; b) t\u1eeb 1.7 \u0111\u1ebfn nh\u1ecf h\u01a1n 2.3.\u1ea3nh h\u01b0\u1edfng quan tr\u1ecdng; c) T\u1eeb 2.3 tr\u1edf l\u00ean l\u00e0 \u1ea3nh h\u01b0\u1edfng r\u1ea5t quan tr\u1ecdng.<\/p>\n Trong \u0111\u00f3, 6 ti\u00eau ch\u00ed \u0111\u1ea7u ti\u00ean trong b\u1ea3ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 \u1ea3nh h\u01b0\u1edfng r\u1ea5t quan tr\u1ecdng \u0111\u1ebfn s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a BSC-KPI trong doanh nghi\u1ec7p. H\u1ea7u nh\u01b0 kh\u00f4ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t trong \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u1ea7m quan tr\u1ecdng c\u1ee7a 6 ti\u00eau ch\u00ed gi\u1eefa c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 l\u00e0m t\u1ed1t, \u0111ang l\u00e0m v\u00e0 \u0111\u00e3 x\u00e2y d\u1ef1ng, tri\u1ec3n khai BSC-KPI nh\u01b0ng kh\u00f4ng th\u00e0nh c\u00f4ng. Tuy nhi\u00ean, c\u00e1c c\u00f4ng ty ch\u01b0a x\u00e2y d\u1ef1ng BSC-KPI \u0111\u00e1nh gi\u00e1 th\u1ea5p c\u00e1c y\u1ebfu t\u1ed1 thu\u1ed9c v\u1ec1 k\u1ef9 n\u0103ng th\u1ef1c hi\u1ec7n;\u00a0tuy\u00ean truy\u1ec1n cho m\u1ecdi ng\u01b0\u1eddi th\u1ea5u hi\u1ec3u\u00a0v\u00e0 c\u1ea7n thi\u1ebft\u00a0g\u1eafn k\u1ebft qu\u1ea3 v\u1edbi l\u01b0\u01a1ng th\u01b0\u1edfng v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 \u0111\u00e3i ng\u1ed9 kh\u00e1c.<\/p>\n \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, tri\u1ec3n khai BSC-KPI, c\u00f3 th\u00eam 2 y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 r\u1ea5t quan tr\u1ecdng l\u00e0 Thi\u1ebfu s\u1ef1 k\u1ebft n\u1ed1i gi\u1eefa BSC c\u00f4ng ty v\u1edbi c\u00e1c KPI c\u1ee7a ph\u00f2ng ban, v\u00e0 c\u00e1 nh\u00e2n; v\u00e0 Thi\u1ebfu c\u00f4ng c\u1ee5 t\u1ed1t \u0111\u1ec3 \u0111o l\u01b0\u1eddng, so s\u00e1nh, ph\u00e2n t\u00edch. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y t\u00ednh ph\u1ee9c t\u1ea1p, kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn c\u00f4ng vi\u1ec7c nh\u1eb1m t\u00ednh to\u00e1n \u0111o l\u01b0\u1eddng h\u1ec7 th\u1ed1ng KPI nh\u1ea5t qu\u00e1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n x\u00e2y d\u1ef1ng tri\u1ec3n khai BSC.<\/p>\n \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e3 tri\u1ec3n khai nh\u01b0ng kh\u00f4ng th\u00e0nh c\u00f4ng, ngo\u00e0i 2 y\u1ebfu t\u1ed1 r\u1ea5t quan \u0111\u01b0\u1ee3c b\u1ed5 sung th\u00eam gi\u1ed1ng nh\u01b0 c\u00e1c doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, tri\u1ec3n khai, c\u00f2n c\u00f3 2 y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c ghi nh\u1eadn r\u1ea5t quan tr\u1ecdng n\u1eefa thu\u1ed9c v\u1ec1 v\u0103n h\u00f3a l\u00e0:\u00a0Ch\u01b0a c\u00f3 v\u0103n h\u00f3a ph\u00f9 h\u1ee3p, h\u01b0\u1edbng \u0111\u1ebfn k\u1ebft qu\u1ea3; v\u00e0 Nhi\u1ec1u ng\u01b0\u1eddi ng\u1ea1i m\u1ea5t quy\u1ec1n l\u1ee3i\/S\u1ee9c \u1ef3 ng\u1ea1i thay \u0111\u1ed5i.<\/p>\n So s\u00e1nh k\u1ebft qu\u1ea3 tr\u1ea3 l\u1eddi theo c\u1ea5p b\u1eadc qu\u1ea3n l\u00fd c\u1ee7a ng\u01b0\u1eddi tr\u1ea3 l\u1eddi<\/em><\/p>\n Gi\u00e1m \u0111\u1ed1c c\u00e1c c\u00f4ng ty \u0111\u00e3 v\u00e0 \u0111ang l\u00e0m BSC-KPI cho r\u1eb1ng: Nhi\u1ec1u ng\u01b0\u1eddi ng\u1ea1i m\u1ea5t quy\u1ec1n l\u1ee3i\/S\u1ee9c \u1ef3 ng\u1ea1i thay \u0111\u1ed5i l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u1ea5t. CBQL c\u1ea5p ph\u00f2ng ban c\u00e1c c\u00f4ng ty \u0111\u00e3 v\u00e0 \u0111ang l\u00e0m BSC-KPI l\u1ea1i cho r\u1eb1ng: Nh\u1eadn th\u1ee9c \u0111\u00fang v\u1ec1 BSC-KPI v\u00e0 cam k\u1ebft c\u1ee7a l\u00e3nh \u0111\u1ea1o l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u1ea5t. \u0110i\u1ec1u n\u00e0y ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf l\u00e0 \u1edf c\u01b0\u01a1ng v\u1ecb gi\u00e1m \u0111\u1ed1c, khi \u0111\u00e3 mu\u1ed1n l\u00e0m, h\u1ecd s\u1ebd t\u00ecm ra nh\u1eefng c\u00e1ch \u0111\u00e0o t\u1ea1o, hu\u1ea5n luy\u1ec7n k\u1ef9 n\u0103ng v\u00e0 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f3 t\u00ednh k\u1ef9 thu\u1eadt trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng tri\u1ec3n khai BSC-KPI.<\/p>\n So s\u00e1nh k\u1ebft qu\u1ea3 tr\u1ea3 l\u1eddi theo lo\u1ea1i h\u00ecnh s\u1edf h\u1eefu doanh nghi\u1ec7p<\/em><\/p>\n Nghi\u00ean c\u1ee9u kh\u00f4ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 v\u1ec1 c\u00e1c ti\u00eau ch\u00ed \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 r\u1ea5t quan tr\u1ecdng, tuy nhi\u00ean, nh\u1eefng y\u1ebfu t\u1ed1 v\u0103n h\u00f3a trong khu v\u1ef1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng h\u01a1n v\u00ec y\u1ebfu t\u1ed1 v\u0103n h\u00f3a kh\u00f4ng ph\u1ea3i d\u1ec5 d\u00e0ng, nhanh ch\u00f3ng thay \u0111\u1ed5i. C\u00e1ch l\u00e0m vi\u1ec7c t\u1eeb t\u1eeb tho\u1ea3i m\u00e1i trong doanh nghi\u1ec7p c\u00f3 ngu\u1ed3n g\u1ed1c s\u1edf h\u1eefu t\u1eeb Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0103n s\u00e2u trong t\u00e1c phong m\u1ed7i ng\u01b0\u1eddi. C\u00f3 l\u1ebd kh\u00f4ng ph\u1ea3i ng\u1eabu nhi\u00ean m\u00e0 trong s\u1ed1 11 \u0111\u01a1n v\u1ecb \u0111\u00e3 tri\u1ec3n khai BSC \u2013 KPI kh\u00f4ng th\u00e0nh c\u00f4ng l\u1ea1i c\u00f3 \u0111\u1ebfn 10 doanh nghi\u1ec7p c\u00f3 v\u1ed1n Nh\u00e0 n\u01b0\u1edbc.<\/p>\n K\u1ebft lu\u1eadn<\/strong>:\u00a0T\u1ed5ng h\u1ee3p chung,\u00a06 ti\u00eau ch\u00ed:<\/p>\n \u1ea3nh h\u01b0\u1edfng r\u1ea5t quan tr\u1ecdng, c\u00f3 t\u00ednh then ch\u1ed1t \u0111\u1ebfn \u0111\u1ebfn s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a c\u00e1c d\u1ef1 \u00e1n BSC-KPI. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty th\u1ef1c hi\u1ec7n ch\u01b0a th\u00e0nh c\u00f4ng, ngo\u00e0i 6 y\u1ebfu t\u1ed1 tr\u00ean c\u00f2n c\u00f3 4 y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u00f3 \u1ea3nh h\u01b0\u1edfng then ch\u1ed1t \u0111\u1ebfn k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n BSC-KPI l\u00e0:<\/p>\n L\u01b0u \u00fd l\u00e0 khi \u00e1p d\u1ee5ng BSC-KPI, c\u00e1c doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc c\u1ea7n ch\u00fa tr\u1ecdng \u0111\u1eb7c bi\u1ec7t vi\u1ec7c x\u00e2y d\u1ef1ng v\u0103n h\u00f3a ph\u00f9 h\u1ee3p theo \u0111\u1ecbnh h\u01b0\u1edbng kinh doanh. K\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t \u0111\u00e3 cung c\u1ea5p nh\u1eefng th\u00f4ng tin gi\u00fap l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u00f3 c\u00e1c \u01b0u ti\u00ean v\u00e0 quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p nh\u1eb1m b\u1ea3o \u0111\u1ea3m cho c\u00e1c d\u1ef1 \u00e1n BSC-KPI th\u00e0nh c\u00f4ng.<\/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., (1996). Using The Balanced Scorecard as a Strategic Management System. Harvard Business Review, January \u2013 February 1996, pp 75-85.<\/p>\n\n
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\n <\/td>\n 30 cty l\u00e0m t\u1ed1t<\/strong><\/td>\n 11 cty kh\u00f4ng th\u00e0nh c\u00f4ng<\/strong><\/td>\n 49 cty \u0111ang l\u00e0m<\/strong><\/td>\n<\/tr>\n \n 1. Nh\u1eadn th\u1ee9c \u0111\u00fang v\u1ec1 BSC-KPI v\u00e0 cam k\u1ebft c\u1ee7a l\u00e3nh \u0111\u1ea1o<\/td>\n 2.79<\/strong><\/td>\n 2.60<\/strong><\/td>\n 2.69<\/strong><\/td>\n<\/tr>\n \n 2 Ch\u01b0a g\u1eafn k\u1ebft qu\u1ea3 v\u1edbi l\u01b0\u01a1ng th\u01b0\u1edfng v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 \u0111\u00e3i ng\u1ed9 kh\u00e1c<\/td>\n 2.62<\/strong><\/td>\n 2.60<\/strong><\/td>\n 2.33<\/strong><\/td>\n<\/tr>\n \n 3. Ch\u01b0a c\u00f3 chi\u1ebfn l\u01b0\u1ee3c \u0111\u00fang<\/td>\n 2.59<\/strong><\/td>\n 2.40<\/strong><\/td>\n 2.47<\/strong><\/td>\n<\/tr>\n \n 4. Thi\u1ebfu k\u1ef9 n\u0103ng th\u1ef1c hi\u1ec7n<\/td>\n 2.55<\/strong><\/td>\n 2.40<\/strong><\/td>\n 2.27<\/td>\n<\/tr>\n \n 5. Thi\u1ebfu tuy\u00ean truy\u1ec1n cho m\u1ecdi ng\u01b0\u1eddi th\u1ea5u hi\u1ec3u<\/td>\n 2.45<\/strong><\/td>\n 2.60<\/strong><\/td>\n 2.33<\/strong><\/td>\n<\/tr>\n \n 6. Thi\u1ebfu thang \u0111o ch\u00ednh x\u00e1c, kh\u00e1ch quan<\/td>\n 2.34<\/strong><\/td>\n 2.30<\/strong><\/td>\n 2.35<\/strong><\/td>\n<\/tr>\n \n 7. Ch\u01b0a c\u00f3 v\u0103n h\u00f3a ph\u00f9 h\u1ee3p, h\u01b0\u1edbng \u0111\u1ebfn k\u1ebft qu\u1ea3<\/td>\n 2.24<\/td>\n 2.30<\/strong><\/td>\n 2.08<\/td>\n<\/tr>\n \n 8. Thi\u1ebfu c\u00f4ng c\u1ee5, ph\u1ea7n m\u1ec1m t\u1ed1t \u0111\u1ec3 \u0111o l\u01b0\u1eddng, so s\u00e1nh, ph\u00e2n t\u00edch<\/td>\n 2.21<\/td>\n 2.30<\/strong><\/td>\n 2.31<\/strong><\/td>\n<\/tr>\n \n 9. Nhi\u1ec1u ng\u01b0\u1eddi ng\u1ea1i m\u1ea5t quy\u1ec1n l\u1ee3i\/S\u1ee9c \u1ef3 ng\u1ea1i thay \u0111\u1ed5i<\/td>\n 2.17<\/td>\n 2.40<\/strong><\/td>\n 2.04<\/td>\n<\/tr>\n \n 10. Thi\u1ebfu s\u1ef1 k\u1ebft n\u1ed1i gi\u1eefa BSC c\u00f4ng ty v\u1edbi c\u00e1c KPI c\u1ee7a ph\u00f2ng ban, v\u00e0 c\u00e1 nh\u00e2n<\/td>\n 2.14<\/td>\n 2.50<\/strong><\/td>\n 2.41<\/strong><\/td>\n<\/tr>\n \n 11. Kh\u00f4ng r\u00e0 so\u00e1t t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng<\/td>\n 2.10<\/td>\n 2.00<\/td>\n 2.18<\/td>\n<\/tr>\n \n 12. Ch\u01b0a r\u00e0 so\u00e1t l\u1ea1i s\u1ef1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 h\u1ee3p l\u00fd c\u1ee7a c\u00e1c ch\u1ee9c n\u0103ng c\u00f4ng ty v\u00e0 ph\u00e2n b\u1ed5 vi\u1ec7c th\u1ef1c hi\u1ec7n cho c\u00e1c ph\u00f2ng ban, \u0111\u01a1n v\u1ecb<\/td>\n 2.10<\/td>\n 2.10<\/td>\n 2.04<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n
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