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Leer- en groeiperspectief | BSC | 3 soorten kapitaal Factoren in het leer- en groeiperspectief De vierde en laatste stap in de aanpak van het duo Kaplan en Norton is nodig om te bepalen welke factoren in het leer- en groeiperspectief bijdragen aan blijvende en voortdurende creatie van waarde. De doelstellingen, die de opstellers van de strategy map binnen dit perspectief formuleren, moeten bewerkstelligen dat de combinatie van de aanwezige mensen, kennis, data, beschikbare technologie en organiseercapaciteit de realisatie van de strategie niet alleen bevordert maar zelfs aanjaagt. In dit korte artikel lichten we de details van het leer- en groeiperspectief van de Balanced Scorecard toe.
3 soorten kapitaal Hierbij onderscheiden Kaplan en Norton drie onderdelen die in de strategy map voorzien moeten worden van doelstellingen. Het betreft:
Menskapitaal: ofwel de aanwezigheid en beschikbaarheid van vaardigheden, talent en kennis die nodig zijn voor het ondersteunen van de strategie. Informatiekapitaal: ofwel de beschikbaarheid van informatiesystemen, netwerken, data en infrastructuur benodigd om de bedrijfsstrategie te ondersteunen. Lees hier meer over Data Analytics . Organisatiekapitaal: ofwel de mate van bekwaamheid van de organisatie om het veranderproces, dat nodig is om de strategie adequaat uit te kunnen voeren, te initiëren, te faciliteren en voort te zetten. Medewerkers, technologie en cultuur ontwikkelen In de praktijk kan je (het probleem) waarnemen dat organisaties proberen hun medewerkers, technologie en de cultuur verder te ontwikkelen maar dat ze deze ontwikkeling veelal laten sturen door de managers van de functionele disciplines. Slechts enkele organisaties slagen er dan in om deze ontwikkelingen nauwkeurig in lijn te brengen met hun strategie. Dat is echter van groot belang. Organisaties die hierin slagen, staan veel sterker in een competitieve omgeving.
Verder gaan dan abstracte wenselijkheden Om dit te bereiken is het nodig dat de opstellers van de strategy map verder gaan dan het benoemen van abstracte wenselijkheden. Denk hierbij aan het verhogen van competenties, het vergroten van de onderhandelingsvaardigheden of het verbeteren van cultuur. De opstellers moeten concreet worden en (bijvoorbeeld) aangeven welke specifieke competenties nodig zijn om de interne procesdoelstellingen uit stap 3 te realiseren.
Het afdwingen van succes De stapsgewijze aanpak van Kaplan en Norton kan je typeren als een beredeneerde, consequente manier van het afdwingen van succes. Via het ontwikkelen van oorzaak- en gevolgrelaties wordt door de opstellers van de strategy map als het ware een videoscript ontwikkeld. Daarmee kunnen zij zich een beeld vormen van de realisatie van de strategie in de tijd. Zo maak je duidelijk welke waardepropositie je organisatie aan je klanten moet doen, wil jouw organisatie de geformuleerde financiële doelstellingen behalen.
Eisen en voorwaarden Hiervan afgeleid komen doelstellingen voor interne processen in beeld. Tenslotte wordt helder aan welke eisen en voorwaarden medewerkers, technologie en organisatiecultuur moeten voldoen om dit alles mogelijk te maken. Door voor de elementen van ieder perspectief doelstellingen te bepalen en stapsgewijs van boven naar beneden te werken, ontstaat een samenhangende strategy map waarmee ‘het verhaal van de strategie’ zich laat vertellen.
Opstellen van strategy map vereist veel zorg Het opstellen van de strategy map vereist veel zorg. De tijd die dit vraagt is echter goed besteed. Het topmanagement , in de regel zijn dit de opstellers van de strategy map, wordt gedwongen tot een standpuntbepaling in tal van vragen die van essentieel strategisch belang zijn. Wanneer mag worden aangenomen dat zij hun werk goed hebben uitgevoerd? Hier volgt een eenvoudige checklist om de strategy map op zijn waarde te kunnen inschatten. Een goede strategy map geeft een positief antwoord op de volgende vragen.
Laat de strategy map…. Biedt de strategy map….
Je bent hier:
Hoe citeer je dit artikel? Huizing, G. (2024), Leer en groeiperspectief: benut het menselijk-, informatie- en organisatiekapitaal optimaal. Geraadpleegd op [voeg hier de datum in], van https://www.passionned.nl/balanced-scorecard/leer-en-groeiperspectief/
Wil je linken naar dit artikel? Dat kan als volgt: <a href="https://www.passionned.nl/balanced-scorecard/leer-en-groeiperspectief/">Passionned Group: Leer- en groeiperspectief</a>