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Financieel perspectief | Winstgevende omzetgroei | Productiviteit Het ultieme doel van de organisatie Meer verkopen en minder uitgeven In de visie van Kaplan en Norton draait het bij de financiële resultaten om het creëren van een toenemende aandeelhouderswaarde. Het financiële perspectief is volgens Kaplan en Norton relatief eenvoudig te operationaliseren: de aandeelhouderswaarde verbetert door enerzijds meer te verkopen en anderzijds door minder uit te geven. Met andere woorden je moet doelstellingen formuleren voor omzetgroei en productiviteit of efficiency.
3 opties voor winstgevende omzetgroei Voor beiden leg je bedrijfskundig gezien de logische opties voor aan het management . Er zijn, volgens Kaplan en Norton, in essentie drie opties voor winstgevende omzetgroei:
meer verkopen aan bestaande klanten van het huidige producten- of dienstenpakket. Dit doe je door het verdiepen van de klantrelatie ofwel door het ‘cross sellen’ van additionele producten en diensten verkopen aan klanten in nieuwe segmenten het verkopen van nieuwe producten Zie ook: je verkoopstrategie bepalen .
2 opties voor verbetering van productiviteit Voor verbetering van productiviteit geven Kaplan en Norton twee opties. Productiviteitsverbetering kan je bereiken door de uitgaven te verlagen door het verminderen van de directe en indirecte kosten. Deze kostenverlagingen maken het mogelijk dezelfde output te genereren terwijl je minder uitgeeft aan mensen, materialen, huisvesting en grondstoffen.
Vaste activa efficiënter gebruiken De andere optie voor productiviteitsverbetering is dat organisaties hun financiële en vaste activa efficiënter gaan gebruiken. Hierdoor wordt het mogelijk om met hetzelfde kapitaal (menselijk, financieel en materieel) meer output te genereren. Het genereren van omzetgroei vraagt veelal meer tijd dan het effectueren van acties om de productiviteit te verhogen. Vaak leiden acties ten behoeve van omzetgroei tot een verlaging van de productiviteit en omgekeerd.
Korte termijn versus lange termijn Door de druk om te presteren en resultaten te laten zien aan aandeelhouders, zijn organisaties nog al eens geneigd om te scoren op de korte termijn. Dit gaat al snel ten koste van de verbetering van het langetermijnresultaat. Om dit te voorkomen moet je volgens Kaplan en Norton bewust een balans aanbrengen tussen omzetgroei (lange termijn) en productiviteit (korte termijn).
het boek 'De cockpit van de organisatie' In het boek 'De cockpit van de organisatie'(al meer dan 35.000 exemplaren verkocht) behandelt mr. Leo Kerklaan alle aspecten voor het structureel verbeteren van de prestaties van je bedrijf. Met als hoofddoel het financieel perspectief verbeteren, maar wel langs de lijnen van kritieke succesfactoren, KPI's, zelfsturing en datagedreven werken. Dus geen gezond financieel perspectief zonder in te zetten op een cultuur van leren & groei, optimale processen en uitstekende klantbediening.bekijk het boek 'De cockpit van de organisatie'
De balans expliciet maken Bij het ontwerpen van het financiële perspectief, de eerste horizontale laag van de strategy map, dwingen Kaplan en Norton de gebruiker om deze balans expliciet te maken. Dat leidt ertoe dat zowel omzetgroei als productiviteit een plekje krijgen op de strategy map. In de strategy map van bijvoorbeeld Volvo Finans zie je dit terugkomen in de combinatie van een groei- en efficiëntiestrategie. Wanneer de kritieke succesfactoren hiervoor zijn benoemd (de gele blokjes in de figuur), kan je de volgende stap zetten en het klant- en marktperspectief gaan ‘optekenen’ in de strategy map.
Bekijk het boek 'De wendbare organisatie'
Deze organisaties gingen je voor
Je bent hier:
Hoe citeer je dit artikel? Bond, J. (2024), Financieel perspectief: maak de balans op. Geraadpleegd op [voeg hier de datum in], van https://www.passionned.nl/balanced-scorecard/financieel-perspectief/
Wil je linken naar dit artikel? Dat kan als volgt: <a href="https://www.passionned.nl/balanced-scorecard/financieel-perspectief/">Passionned Group: Financieel perspectief</a>