{"id":27461,"date":"2023-12-07T04:34:36","date_gmt":"2023-12-07T04:34:36","guid":{"rendered":"https:\/\/masterskills.org\/blog\/the-diem-phat-trien-ben-vung-sustainability-balanced-scorecard-sbsc-la-gi.html"},"modified":"2023-12-22T16:49:52","modified_gmt":"2023-12-22T09:49:52","slug":"the-diem-phat-trien-ben-vung-sustainability-balanced-scorecard-sbsc-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/the-diem-phat-trien-ben-vung-sustainability-balanced-scorecard-sbsc-la-gi.html","title":{"rendered":"Th\u1ebb \u0111i\u1ec3m ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng (Sustainability Balanced Scorecard – SBSC) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: Linkedin)<\/p>\n<\/figcaption><\/figure>\n

Th\u1ebb \u0111i\u1ec3m ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Th\u1ebb \u0111i\u1ec3m ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0: Sustainability Balanced Scorecard – SBSC.<\/b><\/p>\n

Theo Langfied-Smith & ctg. (), SBSC<\/b> l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb m\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng nh\u01b0 l\u00e0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c \u01b0u ti\u00ean.\u00a0<\/p>\n

Do \u0111\u00f3, ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u00f3 th\u1ec3 coi nh\u01b0 vi\u1ec5n c\u1ea3nh th\u1ee9 n\u0103m (b\u00ean c\u1ea1nh b\u1ed1n vi\u1ec5n c\u1ea3nh t\u1ed3n t\u1ea1i tr\u01b0\u1edbc \u0111\u00f3 c\u1ee7a SBSC g\u1ed3m: t\u00e0i ch\u00ednh, kh\u00e1ch h\u00e0ng, qui tr\u00ecnh n\u1ed9i b\u1ed9, \u0111\u00e0o t\u1ea1o v\u00e0 ph\u00e1t tri\u1ec3n nh\u00e2n vi\u00ean).\u00a0<\/p>\n

T\u1eeb quan \u0111i\u1ec3m n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c c\u00e1ch ti\u1ebfp c\u1eadn kh\u00e1c nhau khi x\u00e2y d\u1ef1ng SBSC, g\u1ed3m:\u00a0<\/p>\n

X\u00e2y d\u1ef1ng c\u00e1c thang \u0111o (hay ti\u00eau ch\u00ed) ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng b\u1eb1ng c\u00e1ch t\u00edch h\u1ee3p ngay v\u00e0o ch\u00ednh c\u00e1c vi\u1ec5n c\u1ea3nh c\u00f3 s\u1eb5n, ho\u1eb7c th\u00eam v\u00e0o vi\u1ec5n c\u1ea3nh th\u1ee9 n\u0103m v\u1ec1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 c\u00f3 m\u1ed1i quan h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi b\u1ed1n vi\u1ec5n c\u1ea3nh tr\u01b0\u1edbc \u0111\u00f3 (Langfied-Smith & ctg., ).<\/p>\n

Vai tr\u00f2\u00a0<\/font><\/h3>\n

M\u00f4 h\u00ecnh th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng (BSC) \u0111\u01b0\u1ee3c ra \u0111\u1eddi n\u0103m 1990 t\u1ea1i M\u1ef9 v\u00e0 \u0111\u01b0\u1ee3c T\u1ea1p ch\u00ed Harvard Business Review \u0111\u00e1nh gi\u00e1 l\u00e0 m\u1ed9t trong 75 \u00fd t\u01b0\u1edfng c\u00f3 \u1ea3nh h\u01b0\u1edfng nh\u1ea5t th\u1ebf k\u1ef7 XX. B\u00ean c\u1ea1nh \u0111\u00f3, theo kh\u1ea3o s\u00e1t c\u1ee7a Bain & Co, BSC \u0111\u1ee9ng th\u1ee9 5 trong top 10 c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00ed ph\u1ed5 bi\u1ebfn nh\u1ea5t.\u00a0<\/p>\n

Hi\u1ec7n nay, \u0111\u00e3 c\u00f3 h\u01a1n 80% c\u00e1c c\u00f4ng ty trong Fortune 500 tr\u00ean th\u1ebf gi\u1edbi \u00e1p d\u1ee5ng th\u00e0nh c\u00f4ng BSC, trong \u0111\u00f3 c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u1edf t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c, t\u1eeb c\u01a1 quan qu\u1ea3n l\u00ed nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn.\u00a0<\/p>\n

M\u1ed9t nghi\u00ean c\u1ee9u c\u1ee7a Kureshi (2014) v\u1ec1 vi\u1ec7c c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng BSC nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00ed \u0111\u00e3 cho th\u1ea5y t\u1ef7 l\u1ec7 s\u1eed d\u1ee5ng BSC tr\u00ean th\u1ebf gi\u1edbi kho\u1ea3ng 81%, trong \u0111\u00f3 ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 t\u1ea1i ch\u00e2u M\u1ef9 (tr\u00ean 95%) v\u00e0 th\u1ea5p nh\u1ea5t \u1edf khu v\u1ef1c ch\u00e2u \u00c1 kho\u1ea3ng 65%.\u00a0<\/p>\n

Hi\u1ec7n nay, m\u00f4 h\u00ecnh kinh doanh \u0111ang d\u1ea7n chuy\u1ec3n \u0111\u1ed5i t\u1eadp trung v\u00e0o gi\u00e1 tr\u1ecb cho c\u00e1c b\u00ean c\u00f3 quy\u1ec1n l\u1ee3i li\u00ean quan (stakeholders), thay v\u00ec ch\u1ec9 t\u1eadp trung v\u00e0o gi\u00e1 tr\u1ecb cho c\u1ed5 \u0111\u00f4ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.\u00a0<\/p>\n

N\u1ebfu nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng t\u00ecm c\u00e1ch t\u1ed1i \u0111a h\u00f3a gi\u00e1 tr\u1ecb cho c\u1ed5 \u0111\u00f4ng hay ch\u1ee7 s\u1edf h\u1eefu (t\u1ee9c t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn) v\u00e0 b\u1ecf qua c\u00e1c b\u00ean c\u00f3 quy\u1ec1n l\u1ee3i li\u00ean quan kh\u00e1c th\u00ec gi\u1edd \u0111\u00e2y, c\u00e1c b\u00ean c\u00f3 quy\u1ec1n l\u1ee3i li\u00ean quan \u0111ang ng\u00e0y c\u00e0ng c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn h\u01a1n \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng v\u00e0 danh ti\u1ebfng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Do \u0111\u00f3, c\u00e1c th\u00f4ng tin phi t\u00e0i ch\u00ednh v\u00e0 c\u00e1c gi\u00e1 tr\u1ecb v\u00f4 h\u00ecnh, bao g\u1ed3m (kh\u00f4ng h\u1ea1n ch\u1ebf) nh\u1eefng y\u1ebfu t\u1ed1 th\u1ec3 hi\u1ec7n t\u00ednh b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p nh\u01b0:\u00a0<\/p>\n

Tr\u00e1ch nhi\u1ec7m v\u1edbi c\u1ed9ng \u0111\u1ed3ng, hi\u1ec7u qu\u1ea3 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, t\u1ea7m nh\u00ecn c\u1ee7a l\u00e3nh \u0111\u1ea1o, n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb, t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00ed v\u00e0 c\u00f4ng b\u1ed1 th\u00f4ng tin… ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c quan t\u00e2m khi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb m\u1ed9t doanh nghi\u1ec7p, b\u00ean c\u1ea1nh c\u00e1c ch\u1ec9 s\u1ed1 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 nh\u01b0\u00a0ROA (t\u1ec9 l\u1ec7 sinh l\u1eddi tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n), ROE (t\u1ec9 l\u1ec7 sinh l\u1eddi tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu)\u00a0hay nh\u1eefng con s\u1ed1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/p>\n

Vi\u1ec7c th\u00eam v\u00e0o hay s\u1eeda \u0111\u1ed5i c\u00e1c vi\u1ec5n c\u1ea3nh trong BSC \u0111\u1ec1u nh\u1eb1m m\u1ee5c \u0111\u00edch l\u00e0 ph\u1ea3n \u00e1nh c\u00e1c chi\u1ebfn l\u01b0\u1ee3c \u01b0u ti\u00ean c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c.<\/p>\n

Th\u00eam v\u00e0o \u0111\u00f3, v\u1edbi xu th\u1ebf ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng hi\u1ec7n nay \u0111\u00e3 l\u00e0m n\u1ed5i b\u1eadt l\u00ean v\u1ea5n \u0111\u1ec1 l\u00e0 l\u00e0m sao c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c s\u1ef1 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng nh\u01b0 l\u00e0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c \u01b0u ti\u00ean \u1edf trong BSC? V\u00e0 Th\u1ebb \u0111i\u1ec3m ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng (SBSC) c\u00f3 th\u1ec3 l\u00e0 gi\u1ea3i ph\u00e1p, b\u1eb1ng nhi\u1ec1u c\u00e1ch ti\u1ebfp c\u1eadn kh\u00e1c nhau trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng th\u1ebb (Langfied-Smith & ctg., ).<\/p>\n

Trong xu th\u1ebf h\u1ed9i nh\u1eadp kinh t\u1ebf to\u00e0n c\u1ea7u, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed5i m\u1edbi v\u1ec1 ho\u1ea1t \u0111\u1ed9ng l\u1eabn c\u00e1ch th\u1ee9c qu\u1ea3n l\u00ed \u0111\u1ec3 t\u1ef1 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh l\u00e0 m\u1ed9t y\u00eau c\u1ea7u thi\u1ebft y\u1ebfu.<\/p>\n

Theo Langfied-Smith & ctg. (), vi\u1ec7c tri\u1ec3n khai m\u00f4 h\u00ecnh\u00a0Th\u1ebb \u0111i\u1ec3m ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng\u00a0(Subtainability Balanced Scorecard – SBSC) kh\u00f4ng nh\u1eefng c\u00f3 th\u1ec3 gi\u00fap \u00edch cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean \u0111o l\u01b0\u1eddng c\u00e1c y\u1ebfu t\u1ed1 t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 c\u00e1c y\u1ebfu t\u1ed1 phi t\u00e0i ch\u00ednh (nh\u01b0 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5, nhu c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng, l\u00f2ng trung th\u00e0nh c\u1ee7a nh\u00e2n vi\u00ean\u2026);\u00a0<\/p>\n

M\u00e0 c\u00f2n \u0111\u01b0a c\u00e1c y\u1ebfu t\u1ed1\u00a0ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng\u00a0t\u1eeb s\u1ee9 m\u1ea1ng, m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c v\u00e0o k\u1ebf ho\u1ea1ch h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3 \u0111\u1ec3 d\u1ec5 d\u00e0ng ki\u1ec3m so\u00e1t v\u00e0 n\u00e2ng cao l\u1ee3i th\u1ebf c\u1ea1nh tranh.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: X\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh th\u1ebb \u0111i\u1ec3m ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng – Nghi\u00ean c\u1ee9u th\u1ef1c nghi\u1ec7m t\u1ea1i H\u1ed9i s\u1edf Ng\u00e2n h\u00e0ng TMCP Nam \u00c1, TS. Tr\u1ea7n Ng\u1ecdc H\u00f9ng, L\u01b0u Anh Th\u01b0, T\u1ea1p ch\u00ed C\u00f4ng th\u01b0\u01a1ng, )<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Th\u1ebb \u0111i\u1ec3m ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng (ti\u1ebfng Anh: Sustainability Balanced Scorecard – SBSC) l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27461"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=27461"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27461\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=27461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=27461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=27461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}