IT BALANCED SCORECARD

The main idea of the method - in a concise, structured manner, in the form of a system of

indicators to submit the most important management information for him. The information on

one hand, should be compact, but on the other hand, must reflect all of the major part of the

company.

In the classic version of this method all the information needed for decision-making to the head,

is divided into four interconnected blocks (so-called "prospects") - "Finance \ Economy",

"market \ Clients", "Business Processes" and "Infrastructure \ Employees" .

One of the basic ideas underlying the system of Balanced Scorecard - an idea measurability. All

of the factors that are important for enterprise management, should be somehow measured and

presented in the form of indicators (indicators).

In the framework of the Balanced Scorecard four mentioned blocks are interconnected strategic

causal chain - qualified, motivated, united into a single command staff use well-developed

infrastructure (information systems, equipment and technologies), provide the necessary quality

system business processes.Streamlined business processes (low defect rate, fast processing and

customer order fulfillment, quality service support) provide customer satisfaction, competitive

advantage and success in the market. Marketing success of the company, in turn, serve as a

guarantee of its financial success. Contact chain model Balanced Scorecard is unwound in the

opposite direction as follows: the causes of unsatisfactory values of financial and economic

indicators to be found in the section "Market \ Clients' dissatisfaction with customers means the

existence of problems in the block" Business Processes ", and the roots of the problems with

business processes are block "Infrastructure \ staff."

The prospect of "market \ Clients" contains information about the attitude of customers to the

company, as well as market dynamics (changes in demand for products, the growth of the

market, the competitive situation). Typical indicators used to measure the prospects of "market \

Clients" can be considered market share, the number of new customers, the number of regular

customers, customer satisfaction index (based on a survey), the amount of repeat sales, the ratio

of revenues and expenses for marketing, security orders in days competitiveness of firms (in

points).

The prospect of "business process" is designed to measure the efficiency of running the company

business processes and is characterized, as a rule, a distinct industry-specific (specific business

processes large engineering enterprise is significantly different from the specifics of business

processes a small trading company). Among the types of indicators can be attributed to this term

average processing time and the execution of the order, the proportion of marriage, number of

complaints, the deviation of the plan \ fact the cost-share timely deliveries, the average time and

cost to individual processes, productivity, turnover ratios (warehouse accounts receivable,

accounts payable).

The prospect of "Infrastructure \ Employees' designed to assess the security of the necessary

infrastructure (equipment, buildings, software, databases, and information), and human capital.

Among the typical indicators include the degree of deterioration of facilities (both infrastructure

and human capital), the degree of automation of individual processes, turnover, number of

innovations, personnel costs (salaries and training), the index of satisfaction of staff.

To overcome the limitations of traditional financial metrics, based on accounting data, a model

of balanced scorecard - BSC (balancedscore-cards - BSC). Another aim of creating a balanced

scorecard is the integration strategy at all levels of the organization, from top management to line

staff. The task of implementing a unified coherent strategy for a large company in itself is a big

challenge. At the same time, if you do not implement a unified corporate strategy, to talk about

the company's prospects and handling difficult. Of particular importance in the strategy of the

company accepts the conditions of public companies, the value of which is determined by market

expectations. Investment attractiveness of these companies are not in the least dependent on the

whole transparent strategy. Information technology plays an increasingly significant role in

shaping the strategy, as well as shareholder value, which increases the value of SCF in the

complex task of assessing the effectiveness of IT.

In the approach adopted by the MSP following hierarchy of elements:

Mission - a general statement about the meaning of existence of the organization;

Vision - the desired state of the organization in the future;

Strategy - a set of actions to achieve the status defined vision;

Goal - the desired state of the individual fields of activity, leading to the implementation of the

overall strategy of the company (finance, personnel, customers, internal processes);

Indicators - a means of assessing and monitoring the effectiveness of the strategy;

Initiatives - specific actions to achieve the desired performance on certain criteria.

This hierarchy allows you to create a pass-through system of strategic management of the

company, which allows to monitor the progress in the implementation of the strategy with great

detail.

Balanced Scorecard is a strategic management system throughout the company, and not only a

tool for evaluating the effectiveness of IT. However, many IT today just implement strategic

level objectives, or are closely connected with such tasks, which allows us to speak about the full

applicability of this technique for IT solutions.

In the model of balanced scorecard are four main aspects of the company, for which the

strategy is built:

Finance;

customers;

internal processes;

training and development (staff).

These four aspects of activity is also called "business prospects." Due to the rather broad view of

business processes, this approach can be called comprehensive. In this case, such a separation

(logical, of course) is pretty universal, not tied to a particular sector of the economy and has no

tendency to obsolescence.

In each of these four areas have their own strategic goals, objectives, measuring instruments and

actions to achieve goals. All four areas are interrelated.

The upper level of strategic management - a mission which is detailed in four specified areas as

individual specific goals, forming a tree of goals.

For example, the company's mission: "to provide quality communication services for small

businesses at an affordable price." Goals "finance":

revenue growth;

increase in net profit;

reducing costs on equipment. Goals "clients":

increase market share;

increase the share of regular customers;

expansion of coverage of different customer communication services. Goals "internal processes":

faster time to market for new services;

improving the quality of communication;

improving the quality of technical support. Goals "staff":

increase employee satisfaction;

training of technical personnel;

development of communication skills of middle managers

link.

It should be noted that the process of transition from a mission to the strategy and specific goals

is extremely important and has its own characteristics, which we will not describe here, since we

are more interested in aspects of the MSP for a comprehensive assessment of IT.

Thus, there is a natural link the company's mission, strategic goals and objectives for their

implementation. We can say that the balanced scorecard creates a working system of strategic

management of a static document entitled "Strategy", ie MSP - a new level of strategic

management, can significantly increase the transparency and long-term goals achievable.

According to Western consulting companies BSC implementation can significantly improve the

performance of openness, strategic orientation and communication in the company. Many major

corporations are already using the BSC in its business (including Russia).

Another important feature is its hierarchical BSC (possibility of decomposition). At the first

stage the strategic map of the company, then it is divided into separate units of cards that will

eventually form the individual strategic maps (used for evaluation of the performance of

individual employees).