{"id":4633,"date":"2019-08-22T08:00:11","date_gmt":"2019-08-22T01:00:11","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=4633"},"modified":"2024-05-07T13:50:30","modified_gmt":"2024-05-07T06:50:30","slug":"bsc-la-gi-vai-tro-loi-ich-cua-bsc-voi-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/bsc-la-gi-vai-tro-loi-ich-cua-bsc-voi-doanh-nghiep\/","title":{"rendered":"BSC l\u00e0 g\u00ec? Vai tr\u00f2, l\u1ee3i \u00edch c\u1ee7a BSC v\u1edbi doanh nghi\u1ec7p"},"content":{"rendered":"\n
BSC l\u00e0 kh\u00e1i ni\u1ec7m kh\u00f4ng c\u00f2n xa l\u1ea1 v\u1edbi c\u00e1c doanh nghi\u1ec7p. BSC \u0111\u01b0\u1ee3c ti\u1ebfn s\u0129 Robert Kaplan v\u00e0 ti\u1ebfn s\u0129 David Norton\u00a0 \u2013 \u0111\u1ea1i h\u1ecdc Harvard s\u00e1ng t\u1ea1o. V\u1eady BSC l\u00e0 g\u00ec<\/a>? Vai tr\u00f2, l\u1ee3i \u00edch c\u1ee7a BSC v\u1edbi doanh nghi\u1ec7p ra sao? C\u00f9ng JobsGO t\u00ecm hi\u1ec3u v\u1ec1 kh\u00e1i ni\u1ec7m n\u00e0y nh\u00e9!<\/span><\/p>\n M\u1ee5c l\u1ee5c<\/p> BSC l\u00e0 t\u1eeb vi\u1ebft t\u1eaft c\u1ee7a thu\u1eadt ng\u1eef Balanced Scorecard. D\u1ecbch sang ti\u1ebfng Vi\u1ec7t, BSC c\u00f3 ngh\u0129a l\u00e0 th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng, th\u1ebb c\u00e2n b\u1eb1ng \u0111i\u1ec3m . BSC gi\u00fap doanh nghi\u1ec7p c\u1ee5 th\u1ec3 h\u00f3a m\u1ee5c ti\u00eau, chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a m\u00ecnh.<\/span><\/p>\n T\u1ed5ng quan, BSC l\u00e0:<\/span><\/p>\n Ngo\u00e0i ra, BSC c\u00f2n l\u00e0 n\u01a1i cung c\u1ea5p th\u00f4ng tin nhanh ch\u00f3ng v\u1ec1 ti\u1ebfn tr\u00ecnh th\u1ef1c thi c\u00e1c m\u1ee5c ti\u00eau c\u1ee5 th\u1ec3. BSC l\u00e0 b\u1ed9 khung x\u01b0\u01a1ng, l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c. N\u00f3 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c v\u00e0 \u0111\u01b0a ra nh\u1eefng gi\u1ea3i ph\u00e1p x\u1eed l\u00fd k\u1ecbp th\u1eddi. M\u1ee5c \u0111\u00edch ban \u0111\u1ea7u c\u1ee7a BSC ch\u00ednh l\u00e0 c\u00e2n b\u1eb1ng c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng gi\u00e1 tr\u1ecb trong t\u01b0\u01a1ng lai c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n Khi t\u00ecm hi\u1ec3u v\u1ec1 BSC l\u00e0 g\u00ec, b\u1ea1n s\u1ebd bi\u1ebft \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac t\u1ea1o n\u00ean BSC. M\u00f4 h\u00ecnh th\u1ebb c\u00e2n b\u1eb1ng \u0111i\u1ec3m g\u1ed3m 4 y\u1ebfu t\u1ed1 t\u1ea1o th\u00e0nh. \u0110\u00e2y l\u00e0 4 th\u01b0\u1edbc \u0111o hi\u1ec7u qu\u1ea3, n\u0103ng su\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c. B\u1ed1n y\u1ebfu t\u1ed1 n\u00e0y c\u00f3 s\u1ef1 li\u00ean k\u1ebft v\u00e0 m\u1ed1i quan h\u1ec7 t\u00e1c \u0111\u1ed9ng, b\u1ed5 tr\u1ee3 l\u1eabn nhau.<\/span><\/p>\n Th\u01b0\u1edbc \u0111o n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111o l\u01b0\u1eddng, ki\u1ec3m tra c\u00e1c k\u1ebft qu\u1ea3 v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh. T\u00e0i ch\u00ednh g\u1ed3m l\u1ee3i nhu\u1eadn, t\u0103ng tr\u01b0\u1edfng, n\u1ee3, v\u1ed1n, d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng, h\u1ec7 s\u1ed1 v\u00f2ng quay h\u00e0ng t\u1ed3n kho\u2026<\/span><\/p>\n Ngo\u00e0i ra th\u01b0\u1edbc \u0111o n\u00e0y c\u00f2n c\u00f3 c\u00e1c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed kh\u1ea5u hao, doanh thu, t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng doanh thu\u2026 T\u00e0i ch\u00ednh l\u00e0 th\u01b0\u1edbc d\u1ec5 d\u00e0ng nh\u1ea5t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a chi\u1ebfn l\u01b0\u1ee3c. N\u00f3 l\u00e0 m\u1ea3nh gh\u00e9p quan tr\u1ecdng trong c\u00f4ng c\u1ee5 BSC.<\/span><\/p>\n Kh\u00e1ch h\u00e0ng l\u00e0 ngu\u1ed3n s\u1ed1ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. H\u1ecd l\u00e0 ng\u01b0\u1eddi t\u1ea1o ra doanh thu c\u1ea3 hi\u1ec7n t\u1ea1i v\u00e0 trong t\u01b0\u01a1ng lai. L\u00e0m kh\u00e1ch h\u00e0ng th\u1ecfa m\u00e3n v\u00e0 l\u00f2ng trung th\u00e0nh c\u1ee7a h\u1ecd ch\u00ednh l\u00e0 th\u00e0nh c\u00f4ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n \u0110\u1ec3 \u0111o \u0111\u01b0\u1ee3c c\u1ea7n \u0111\u01b0a ra kh\u1ea3o s\u00e1t \u0111\u1ec3 gi\u00e1m s\u00e1t m\u1ee9c \u0111\u1ed9 th\u1ecfa m\u00e3n, h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng. Ki\u1ec3m tra xem li\u1ec7u c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u m\u00e0 kh\u00e1ch h\u00e0ng \u0111\u00f2i h\u1ecfi hay kh\u00f4ng. S\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng m\u1edbi l\u00e0 bao nhi\u00eau? M\u1ee9c \u0111\u1ed9 h\u1ee9ng th\u00fa c\u1ee7a h\u1ecd v\u1edbi s\u1ea3n ph\u1ea9m l\u00e0 nh\u01b0 th\u1ebf n\u00e0o? Gi\u00e1m s\u00e1t t\u1ec9 l\u1ec7 \u0111\u01a1n h\u00e0ng c\u0169, ch\u1ec9 s\u1ed1 th\u01b0\u01a1ng hi\u1ec7u\u2026<\/span><\/p>\n N\u1ebfu kh\u00e1ch h\u00e0ng l\u00e0 ngu\u1ed3n m\u00e1u nu\u00f4i d\u01b0\u1ee1ng t\u1ed5 ch\u1ee9c th\u00ec n\u1ed9i b\u1ed9 ch\u00ednh l\u00e0 con tim. M\u1ed9t doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c tr\u01a1n tru ph\u1ea3i nh\u1edd v\u00e0o qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c, v\u1eadn h\u00e0nh c\u1ee7a nh\u00e2n vi\u00ean. Th\u01b0\u1edbc \u0111o qu\u00e1 tr\u00ecnh n\u1ed9i b\u1ed9 gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh gi\u00e1, r\u00e0 so\u00e1t, r\u00fat ra b\u00e0i h\u1ecdc cho m\u00ecnh.<\/span><\/p>\n Th\u01b0\u1edbc \u0111o n\u00e0y gi\u00fap \u0111o l\u01b0\u1eddng ch\u1ec9 s\u1ed1 trong qu\u00e1 tr\u00ecnh tr\u1ecdng t\u00e2m \u1edf trong doanh nghi\u1ec7p. V\u00ed d\u1ee5 nh\u01b0 hi\u1ec7u su\u1ea5t, th\u1eddi gian chu tr\u00ecnh, t\u1ef7 l\u1ec7 sai s\u00f3t\u2026.Ngo\u00e0i ra kh\u00eda c\u1ea1nh n\u00e0y c\u00f2n bao g\u1ed3m th\u1eddi gian ph\u1ea3n h\u1ed3i \u0111\u01a1n h\u00e0ng, n\u0103ng l\u1ef1c ho\u1ea1t \u0111\u1ed9ng, thay \u0111\u1ed5i k\u1ef9 thu\u1eadt\u2026<\/span><\/p>\n \u0110\u00e2y l\u00e0 c\u00e1ch doanh nghi\u1ec7p \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean. N\u00f3 bao g\u1ed3m gi\u00e1o d\u1ee5c ki\u1ebfn th\u1ee9c, t\u1ea1o ra c\u00e1c k\u1ef9 n\u0103ng m\u1edbi, ch\u01b0\u01a1ng tr\u00ecnh m\u1edbi cho nh\u00e2n vi\u00ean\u2026 \u0110\u00e2y c\u00f2n l\u00e0 c\u00e1ch doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1c tri th\u1ee9c c\u1ee7a nh\u00e2n vi\u00ean \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 t\u1ed1t nh\u1ea5t. Kh\u00eda c\u1ea1nh n\u00e0y l\u00e0 l\u1ee3i th\u1ebf \u0111\u1ec3 c\u1ea1nh tranh v\u1edbi c\u00e1c c\u00f4ng ty kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng. Th\u01b0\u1edbc \u0111o h\u1ecdc t\u1eadp & ph\u00e1t tri\u1ec3n l\u00e0 n\u1ec1n t\u1ea3ng quy\u1ebft \u0111\u1ecbnh s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n BSC l\u00e0 g\u00ec? \u0110\u00f3 l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p gi\u00fap chuy\u1ec3n chi\u1ebfn l\u01b0\u1ee3c th\u00e0nh c\u00e1c m\u1ee5c ti\u00eau, h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3.<\/span><\/p>\n BCS c\u00f2n gi\u00fap doanh nghi\u1ec7p gi\u00e1m s\u00e1t, thi\u1ebft l\u1eadp, theo d\u00f5i c\u00e1c chi\u1ebfn l\u01b0\u1ee3c. BSC lo\u1ea1i b\u1ecf nh\u1eefng th\u1ee9 th\u1eeba th\u00e3i, s\u1eafp x\u1ebfp c\u00f4ng vi\u1ec7c theo m\u1ee5c ti\u00eau chung.<\/span><\/p>\n BSC l\u00e0 t\u1eadp h\u1ee3p c\u00e1c th\u01b0\u1edbc \u0111o hi\u1ec7u su\u1ea5t th\u00f4ng qua h\u1ec7 th\u1ed1ng th\u1ebb \u0111\u01b0\u1ee3c. H\u1ec7 th\u1ed1ng n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n chia theo c\u00e1c c\u1ea5p \u0111\u1ed9 v\u00e0 t\u1edbi t\u1eebng c\u00e1 nh\u00e2n trong doanh nghi\u1ec7p.<\/span><\/p>\n1. BSC l\u00e0 g\u00ec?<\/b><\/span><\/span><\/h3>\n
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2.\u00a0C\u00e1c th\u00e0nh t\u00edch c\u1ee7a BSC<\/span><\/strong><\/span><\/h3>\n
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3.\u00a0C\u1ea5u tr\u00fac c\u1ee7a BSC<\/span><\/strong><\/span><\/h3>\n
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Th\u01b0\u1edbc \u0111o t\u00e0i ch\u00ednh (Financial)<\/b><\/span><\/span><\/h4>\n<\/li>\n<\/ul>\n
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Th\u01b0\u1edbc \u0111o kh\u00e1ch h\u00e0ng (Customer)<\/b><\/span><\/span><\/h4>\n<\/li>\n<\/ul>\n
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Th\u01b0\u1edbc \u0111o qu\u00e1 tr\u00ecnh n\u1ed9i b\u1ed9 (Internal Business Processes)<\/b><\/span><\/span><\/h4>\n<\/li>\n<\/ul>\n
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Th\u01b0\u1edbc \u0111o h\u1ecdc t\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n (Learning & Growth)<\/b><\/span><\/span><\/h4>\n<\/li>\n<\/ul>\n
<\/b>4. Vai tr\u00f2 c\u1ee7a BSC<\/b><\/span><\/span><\/h3>\n
BSC l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd<\/b><\/span><\/span><\/h4>\n
BSC l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng \u0111o l\u01b0\u1eddng<\/b><\/span><\/span><\/h4>\n