{"id":29452,"date":"2023-12-07T07:37:53","date_gmt":"2023-12-07T07:37:53","guid":{"rendered":"https:\/\/masterskills.org\/blog\/the-diem-can-bang-balance-scorecard-bsc-trong-quan-tri-chien-luoc-la-gi.html"},"modified":"2023-12-23T06:09:31","modified_gmt":"2023-12-22T23:09:31","slug":"the-diem-can-bang-balance-scorecard-bsc-trong-quan-tri-chien-luoc-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/the-diem-can-bang-balance-scorecard-bsc-trong-quan-tri-chien-luoc-la-gi.html","title":{"rendered":"Th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng (Balance scorecard – BSC) trong qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Investopedia<\/p>\n<\/div>\n<\/div>\n

Th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng (Balance scorecard)<\/font><\/h2>\n

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

Th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng<\/b> trong ti\u1ebfng Anh l\u00e0 Balance scorecard<\/b>, vi\u1ebft t\u1eaft l\u00e0 BSC.<\/b><\/p>\n

Th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng (BSC)<\/b> l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb, n\u00f3 gi\u00fap cho doanh nghi\u1ec7p thi\u1ebft l\u1eadp, th\u1ef1c hi\u1ec7n, gi\u00e1m s\u00e1t, nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c chi\u1ebfn l\u01b0\u1ee3c v\u00e0 c\u00e1c m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh th\u00f4ng qua vi\u1ec7c di\u1ec5n gi\u1ea3i v\u00e0 ph\u00e1t tri\u1ec3n c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c th\u00e0nh c\u00e1c m\u1ee5c ti\u00eau, ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3 d\u1ef1a tr\u00ean 4 kh\u00eda c\u1ea1nh: t\u00e0i ch\u00ednh, kh\u00e1ch h\u00e0ng, qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u1ed9i b\u1ed9, \u0111\u00e0o t\u1ea1o v\u00e0 ph\u00e1t tri\u1ec3n.\u00a0<\/p>\n

B\u1ed1n kh\u00eda c\u1ea1nh c\u1ee7a m\u00f4 h\u00ecnh BSC<\/font><\/h3>\n
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B\u1ed1n kh\u00eda c\u1ea1nh c\u1ee7a m\u00f4 h\u00ecnh BSC. Ngu\u1ed3n: Kaplan, R.S and Norton, D.P (1992)<\/p>\n<\/div>\n<\/div>\n

D\u1eef li\u1ec7u t\u00e0i ch\u00ednh<\/b>: nh\u01b0 doanh thu, chi ti\u00eau v\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh.\u00a0C\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m s\u1ed1 ti\u1ec1n, t\u1ec9 l\u1ec7 t\u00e0i ch\u00ednh, ph\u01b0\u01a1ng sai ng\u00e2n s\u00e1ch ho\u1eb7c m\u1ee5c ti\u00eau thu nh\u1eadp.<\/p>\n

Quan \u0111i\u1ec3m kh\u00e1ch h\u00e0ng<\/b>: \u0111\u01b0\u1ee3c thu th\u1eadp \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng, gi\u00e1 c\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5.\u00a0Kh\u00e1ch h\u00e0ng cung c\u1ea5p th\u00f4ng tin ph\u1ea3n h\u1ed3i v\u1ec1 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a h\u1ecd v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m hi\u1ec7n t\u1ea1i.<\/p>\n

Qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u1ed9i b\u1ed9<\/b> hay qu\u00e1 tr\u00ecnh kinh doanh<\/b>: \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 b\u1eb1ng c\u00e1ch \u0111i\u1ec1u tra c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1ed1t nh\u01b0 th\u1ebf n\u00e0o.\u00a0Qu\u1ea3n l\u00ed v\u1eadn h\u00e0nh \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch \u0111\u1ec3 theo d\u00f5i b\u1ea5t k\u00ec kho\u1ea3ng tr\u1ed1ng, s\u1ef1 ch\u1eadm tr\u1ec5, tr\u1edf ng\u1ea1i, thi\u1ebfu h\u1ee5t ho\u1eb7c l\u00e3ng ph\u00ed n\u00e0o.<\/p>\n

Vi\u1ec7c \u0111\u00e0o t\u1ea1o v\u00e0 ph\u00e1t tri\u1ec3n<\/b>: \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch th\u00f4ng qua vi\u1ec7c \u0111i\u1ec1u tra c\u00e1c ngu\u1ed3n l\u1ef1c \u0111\u00e0o t\u1ea1o v\u00e0 ki\u1ebfn th\u1ee9c.\u00a0Ch\u1eb7ng \u0111\u1ea7u ti\u00ean n\u00e0y x\u1eed l\u00ed vi\u1ec7c n\u1eafm b\u1eaft th\u00f4ng tin t\u1ed1t nh\u01b0 th\u1ebf n\u00e0o v\u00e0 nh\u00e2n vi\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin hi\u1ec7u qu\u1ea3 nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i n\u00f3 th\u00e0nh\u00a0l\u1ee3i th\u1ebf c\u1ea1nh tranh\u00a0trong ng\u00e0nh. (Theo Investopedia<\/i>)<\/p>\n

M\u1ed1i quan h\u1ec7 nh\u00e2n qu\u1ea3 trong m\u00f4 h\u00ecnh th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng<\/font><\/h3>\n

B\u1ed1n kh\u00eda c\u1ea1nh c\u1ee7a BSC c\u00f3 m\u1ed1i quan h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi nhau, b\u1ed5 sung cho nhau theo nguy\u00ean l\u00ed nh\u00e2n qu\u1ea3. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c t\u1ea7m nh\u00ecn, chi\u1ebfn l\u01b0\u1ee3c c\u0169ng nh\u01b0 c\u00e1c mong \u0111\u1ee3i c\u1ee7a c\u1ed5 \u0111\u00f4ng th\u00ec tr\u01b0\u1edbc h\u1ebft c\u1ea7n ph\u1ea3i \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh.<\/p>\n

M\u1ee5c ti\u00eau t\u00e0i ch\u00ednh ch\u1ec9 c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c khi c\u00f4ng ty c\u00f3 nh\u1eefng h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3 l\u00e0m h\u00e0i l\u00f2ng kh\u00e1ch h\u00e0ng m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh. V\u00e0 \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau v\u1ec1 kh\u00e1ch h\u00e0ng th\u00ec c\u00e1c qui tr\u00ecnh n\u1ed9i b\u1ed9 b\u00ean trong n\u00e0o c\u1ea7n ph\u1ea3i t\u1eadp trung \u0111\u1ea9y m\u1ea1nh.\u00a0<\/p>\n

Cu\u1ed1i c\u00f9ng kh\u00eda c\u1ea1nh \u0111\u00e0o t\u1ea1o v\u00e0 ph\u00e1t tri\u1ec3n s\u1ebd l\u00e0 cu\u1ed9i ngu\u1ed3n, n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc \u0111\u1ec3 gi\u00fap c\u00f4ng ty c\u00f3 h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 t\u1ed1t, t\u1eeb \u0111\u00f3 c\u00f3 nh\u1eefng h\u00e0nh \u0111\u1ed9ng \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u kh\u00e1ch h\u00e0ng, \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 th\u1ecfa m\u00e3n mong \u0111\u1ee3i c\u1ee7a c\u1ed5 \u0111\u00f4ng, h\u01b0\u1edbng \u0111\u1ebfn t\u1ea7m nh\u00ecn v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a c\u00f4ng ty.\u00a0<\/p>\n

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M\u1ed1i quan h\u1ec7 nh\u00e2n qu\u1ea3 gi\u1eefa c\u00e1c kh\u00eda c\u1ea1nh c\u1ee7a m\u00f4 h\u00ecnh BSC. Ngu\u1ed3n: Kaplan, R.S and Norton, D.P (1992)<\/p>\n<\/div>\n<\/div>\n

C\u00e1c ch\u1ee9c n\u0103ng c\u1ee7a th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng<\/font><\/h3>\n

– BSC \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t h\u1ec7 th\u1ed1ng \u0111o l\u01b0\u1eddng<\/p>\n

– BSC \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c<\/p>\n

– BSC \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 giao ti\u1ebfp<\/p>\n

C\u00e1c b\u01b0\u1edbc tri\u1ec3n khai \u00e1p d\u1ee5ng th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng trong\u00a0<\/font>qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c<\/font><\/h3>\n

B\u01b0\u1edbc 1, ph\u00e1t tri\u1ec3n c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c<\/p>\n

B\u01b0\u1edbc 2, x\u00e2y d\u1ef1ng b\u1ea3n \u0111\u1ed3 chi\u1ebfn l\u01b0\u1ee3c<\/p>\n

B\u01b0\u1edbc 3, t\u1ea1o ra c\u00e1c th\u01b0\u1edbc \u0111o hi\u1ec7u su\u1ea5t<\/p>\n

B\u01b0\u1edbc 4, x\u00e1c l\u1eadp c\u00e1c m\u1ee5c ti\u00eau, KPI<\/p>\n

B\u01b0\u1edbc 5, x\u00e1c \u0111\u1ecbnh c\u00e1c h\u00e0nh \u0111\u1ed9ng \u01b0u ti\u00ean<\/p>\n

B\u01b0\u1edbc 6, ph\u00e2n t\u1ea7ng BSC xu\u1ed1ng c\u00e1c c\u1ea5p b\u00ean d\u01b0\u1edbi<\/p>\n

(Theo Gi\u00e1o tr\u00ecnh Qu\u1ea3n tr\u1ecb kinh doanh, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Hi\u1ec7n nay, th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng (ti\u1ebfng Anh: Balance scorecard, vi\u1ebft t\u1eaft: BSC) l\u00e0 m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c t\u01b0\u01a1ng \u0111\u1ed1i t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p qui m\u00f4 l\u1edbn s\u1eed d\u1ee5ng.\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\/29452"}],"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=29452"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/29452\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=29452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=29452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=29452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}