Organizzazione - Finanza - Controllo

Le prospettive della Balanced scorecard: un utile ripasso

La Balanced scorecard può essere vista da 4 prospettive, le riepiloghiamo in quanto riteniamo siano aspetti manageriali da tenere sempre a mente:
La prospettiva finanziaria: Kaplan e Norton non ignorano la tradizionale necessità di dati finanziari. Dati finanziamenti tempestivi e precisi saranno sempre una priorità, e il manager farà tutto necessario per fornirle. In realtà, spesso, c’è un trattamento sufficiente per l’elaborazione dei dati finanziari o a volte esasperato. Con l’implementazione di un database aziendale le prospettive finanziarie vengono meglio analizzate e corrette. Ma il punto è che l’enfasi sul piano finanziario porta alla situazione “squilibrata” per quanto riguarda gli altri punti di vista. Bisogna quindi non focalizzarsi solamente sugli aspetti finanziari.
La prospettiva clienti: la gestione adeguata del cliente crea una crescente consapevolezza dell’importanza di attenzione al cliente e la soddisfazione del cliente in qualsiasi attività commerciale. Importanti indicatori mostrano quindi se i clienti sono soddisfatti, tempi di ricarica, affluenza.
I clienti devono essere analizzati in termini di tipi di clienti e dei tipi di processi per i quali stiamo fornendo un prodotto o un servizio a quei gruppi di clienti.
La prospettiva dei processi interni: questa prospettiva si riferisce ai processi aziendali interni. Grazie ad essa i manager sanno come va il loro business, se i suoi prodotti o servizi sono conformi alle esigenze del cliente.
La prospettiva di apprendimento e crescita: questa prospettiva è composta dalla formazione dei dipendenti, dalla cultura aziendale e da un costante miglioramento. Nell’organizzazione aziendale le risorse umane sono una risorsa strategica e fondamentale. In un momento come questo, di continui e repentini cambiamenti, è sempre importante che all’interno dell’azienda. Focalizzare i fondi per la formazione è una fonte di aiuto non indifferente. In ogni caso, l’apprendimento e la crescita costituiscono il fondamento essenziale per il successo di qualsiasi organizzazione dei knowledge workers. Kaplan e Norton sottolineano che ‘imparare’ è molto più che ‘formazione’; mentori e tutor all’interno dell’organizzazione e la facilità di comunicazione tra i lavoratori che permette loro di ottenere facilmente aiuto su un problema quando è necessario.

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