Q U A N T R ! K I N H D O A N H BANG flIEU KHIEN QUAN LY HAY THE OIEM CAN BANG?
VG Manh ChJeTn ' Ngay nhgn: 20/6/2012 Ngay nhgn lai: 11 / 7/2012 Ma so: 2.KT.KT TQ khda: Bang dieu khien quan ly (TDB), The diem can bang (BSC), kiem soat quan ly, cdng cu quan ly.
L^ ai bao cung cap cac thdng tin can ban ve hai cong ctj noi tieng trong quan ly doanh nghi$p
^g^ gdm Bang dieu khien quan /j? (TDB) va The diem can bang (BSC). Bang dldu khien quan ly la mdt cdng cu tdng hpp cac ch! so cho phep nha quan ly ra quyet dinh nham dat ddpc muc tidu theo dinh hadng chien lupc cua doanh nghiep do ngdPi Phap phat minh vao dau the k^ XX. The diSm can bing (BSC) ddPc hai nha khoa hpc Hoa Ky la Robert Kaplan va David Norion phat triSn vio nhQng nam 1990.
Td dd, tac gia dda ra thdc tie'n vide v$n dung vao cac doanh nghiep cua Phap, My va rdt ra mdt so bai hoc kinh nghiem ap dting cho cac doanh nghiep Viet Nam.
D§t van de
Ngay nay, trong mdi trudng eanh tranh va toan cau hda, mdt doanh nghiep mudn phat then va thmh vupng khdng ngUng la thach thUc khdng nhd. De giup doanh nghiep dat duoc muc t i i u do, ngudi Phap tQ lau da thiet lap mdt cdng cu quan ly cd ten goi la Bang dieu khien quan ly (Tableau de bord-TDB)''. TDBdUpcdmh nghTa la mpt cdng eu td'ng hdp cac chi so eho phep nha quan ly ra quyet dmh nham dat dUPe myc t i i u theo dmh hudng chien lupc cua doanh nghiep. K i ' tQ khi nhQng TDB dau t i i n dupc ngudi Phap sCr dung (dau the ky XX) trong eac doanh nghiep cdng nghiip, den nay v i i c Ung dung edng cy nay khdng ngUng gia tang. Nhieu nghien cQu da chi ra rang hau het cac doanh nghiep Phap, khdng phan b i i t quy md Idn nhd hoac ITnh vyc hoat ddng deu sd dyng edng cy nay de do ludng hieu qua hoat dpng, phyc vy cho viee ra quyet dmh.
Cac h i thdng do ludng hieu qua hoat ddng trong td chQc doanh nghiep thudng dupc thiet ke qua cac thudc do tai chinh Mac du vay, viec sCf dung cac thudc do phi tai chfnh cung da dupc nghiin cQu va phat trien rat manh trong nhQng nam 90 cua the ky trudc. V i i c k i t hop cae thude do tai chinh va phi tai chfnh cung nhu quan he
1 Tac gia tam dich \(l lieng Phap
chat che giOa do ludng h i i u qua va chi^n lUdc hinh thanh n i n h i thong do ludng chien lupc.
He thdng do ludng ehlen lupc dupc danh gia cao nha't chinh la the diem can bang (Balanced Scorecard - viet tat la BSC). BSC dupc hai nha khoa hpc Hoa K^ la Robert Kaplan va David Norton phat trien vao nhQng nam 1990. Hal dng da de xuat trien khai chli'n lupc doanh nghiip thanh nhQng muc t i i u tac nghiip. Xuat phat til nguyen tac hieu qua tai chfnh hinh thanh tQ nhOng yeu t d phi tai chinh. The diem can bang do Kaplan va Norton de xuat dupc cau thanh bdi 4 vien canh (4 tryc) phan tfch tinh h i i u qua hoat ddng doanh nghiep. Rat nhanh chdng, the dii'm can bang da duoc ca ngpi va duoe hau het cac cdng ty hang dau trong danh sach Fortune 500 dng dung.
Mac du nhan dupc su quan tam dac b i i t tai cac nudc phuong Tay nhu Hoa Ky song BSC lai khdng dUPc ddn nhan ndng nhiet d Phap (Degroote, 2008). Gidi nghien cQu cua Phap cho rang cac doanh nghiip da s d dung TDB tQ rat lau va ho cho rang BSC la mdt cdng eu ma ho da thiet lap tQ lau ChQ khdng phai la phat minh mdi. Mdt sd cac nha n g h i i n cQu cdn cho rang chfnh TDB da ed anh hudng Idn tdi viec hinh thanh va phat tnen cua
* TS., Trudng Dai hgc Thuong mai KHOA HOC
30 ThiAAig M a r So 49/2012
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BSC (Chiapello & Lebas, 1996). ThUc te chi cd 14% cac doanh nghiep Phap sQ dung BSC, trong khi 100% tuyen bd sQ dung TDB. _
Nhu vay, phai chang BSC ehi la mdt bien the cua TDB kieu Phap do ngUdi My tao ra hay nd hoan toan khac biet vdi TDB eua ngudi Phap? Cd nhQng diem gidng va khae nao gida hai cdng cu nay? De lua chpn BSC hay TDB, doanh nghiep can can cd vao nhQng dac dii'm gi?
1. M$t scTn^i dung ve Bang dieu khien quan ly va The diem can bang
1.1. Bang dieu khien quan ty (Tableau de bord -TDB)
Bang dieu k h i i n quan ly ra ddi sdm hdn The diem can bang va trai qua nhieu nam kinh n g h i i m . Hdn nQa, cd rat nhieu cac p h i i n ban Bang dieu khii'n khae nhau nham mue dieh kiem soat quan ly d cac don vi rieng biet.
Malo (1995) cho rang Bang dieu khien dUdc sCi dung trong ITnh vyc quan tr| tQ nam 1932. Trong tieng Phap, "Tableau de bord" cd nghTa la bang cac ddng hd (trong xe dtd hoac t r i n may bay) va nha quan tn thi dupc so sanh vdi ngudi lai. Trong mdt chiic xe dtd hoac may bay, bang dieu khii'n the hien tdc dd van hanh, mUe nhien lieu, mUedau ddng co, den pha, den chuyi'n hUdng... mdi khi mdt trong nhQng yeu t d ndy cd Idi, ngUdi lai se dupc canh bao sdm. Toan bd nguyen tac nay ehinh la hinh anh cua bang dieu khien trong quan ly. Nd cung cap cho nha quan ly bat cQ luc nao thdng tin ve tinh trang dang tin cay, hieu lye va hieu qua cua tong the he thong. Bang dieu khii'n nhan dang giup cho nha quan ly ed eac hoat ddng dieu ehinh phij hpp.
Ve cd ban, bang dieu khii'n la "mdt cdng cu cho nha quan ly cao nhat cua to chdc. cho phep nhin nhSn mdt each tong quat va nhanh chong cac hoat dpng cua nd va tinh trang cda mdi trudng kinh doanh". Malo eho rang, v i i c phat trien cdng eu nay la h i qua cua viec dQ lieu ke toan ben trong khdng cdn thfch dang cho viec ra quyet dmh: d Phap, nhQng doanh n g h i i p cd quy mo tuong ddi nhd, viic quan tri thudng do chfnh chu doanh nghiip lam va viec hinh thanh thue thu nhap vao nam 1917 da chuye'n hudng ke toan sang viec cung cap cac dd lieu cd the sd dung dupc cho quan tri
kinh doanh. Ben canh dd, ke toan chi phf thdi bay gid tap trung vao v i i c dua ra cae chi phf day du
"trung thuc". Bang dieu khien td dd.dap Ung dUpc nhu cau cua cdng cu quan ly. dua ra cac dQ l i i u ma ke toan edn thieu Bang dieu khien la mdt tap hpp cae do ludng h i i u qua, thudc ngon ngQ.cua cac ky sU hdn la cua ke toan (Malo, 1995).
Bang dieu khii'n la mdt edng cu hd" trp cho quan ly bao gdm h i thdng cac b i o cao vdi myc dfch cung cap cho nha quan tri mdt hinh anh rd rang ve tinh trang hien tai cua he thdng so vdi cac muc tieu dmh trudc. Ve mat ly thuyet, nd la mdt bd cac chi so ehi dan dmh ky va duoe dung de theo ddi. Bd ehi sd nay cd chQc nang canh bao mdt each ty ddng nham bao h i i u mdt sy bat thudng hoac hieu qua trong van hanh he fhdng.
Bang dieu khii'n quan ly" la tap hpp cac chi bao cho p h i p nha quan ly giam sat dieh bien ket qua kinh doanh, do ludng nhQng c h i n h lech so vdi tham chie'u (so sanh vdi cae muc t i i u dmh trUdc, dmh mdc ndi bd hoac ben ngoai, cac tham chieu thd'ng ke khac), dQ lieu can sat thyc td'i da, tap trung vao nhQng yeu to quan trpng nhat. Nd la mdt cdng cu quan ly cho mdt hoac mdt nhdm cac nha quan ly de dua ra quyet dmh va hanh ddng hUdng tdi dat dupc mdt muc t i i u , gdp phan vao v i i c dat dupe cac myc t i i u ehien lupc Day la mot cdng cy hd'trd cho kie'm soat quan ly (chi dao phat tnen va anh hudng cua hoat ddng h i thong) va td chdc de sd dung tot nhat eac nguon tai nguyen.
Mdt each cu thi', TDB dupc trinh bay dUdi dang mdt van ban viet ra't td'ng hpp, cd dp dai mpt hoac nhieu trang. TDB eung cd t h i ' dupc trinh bay theo each Ung dung tin hoc va cd the dUPe tra eUu true tuyen tren may tinh.
Cac thdng fin cd t h i ' dupc trinh bay qua nhQng con so t r i n cac bang, nhung cCing cd t h i ' duoc dieh giai dudi hinh thUc "ndi". Ta cd t h i ' sd dyng cac so dd (dd thi, bleu dd, sd dd hinh trdn ..) eCing nhu cac "hinh" bii'u tupng (vf dy. mdt mui t i n cd chieu hudng l i n t r i n the hien mdt sy cai thien tinh hinh, hinh "den dd" cd nghTa la tinh hinh dang d mQc bao ddng, hay nhOng "mat cudi" the h i i n cho sy lac quan. .)
Bang dieu khien co cac tinh chat nhu saw - Don gian va rd rang: nd ehi chQa dung mdt sd
Sol9?20l2 "Ttiiitfng Mai 3i
QUAHTRI KINH DOANH
hQu han cac chi so (tQ 4 den 6);
- Thfch hpp: nd chi cd the chQa dung nhQng ehi s d l i i n quan den trach nhiem cua ngudi sCf dung;
- De'dang: cac nguon dQ lieu phai dang tdn tai va dang tin cay, vdi kha nang xd ly nhanh.
Quy trinh thiet lap Bang dieu khii'n quan \f.
V i i c thiet lap Bang dieu khien quan \</ dUpc thyc h i i n theo 4 giai doan. Dau tien la xac dmh cac nhiem vu va mue tieu eua i d chQc; hai la xac dmh cac bien sd d i i u k i i n de dat dupc myc t i i u ; ba la lya chon cac ehi so d i ' xac dinh bien dOng cua cac gia tn va euoi cung mdi chi so dUpc xay dyng mdt co sd tinh toan de xac dmh tinh trang h i i n tai.
- Xae dmh cae myc tieu: de lam dUpc v i i c ndy, can phai xay dyng dUdc mdt sd dd to chdc quan ly, xac d|nh ro trach nhiem va cac khu vyc tac ddng eua moi nha quan tr|. De xac dmh mdt nhiem vu, cac cau hdi Lam gi? Cho ai? Tai sao? can phai duoc tra idi. Dua vao nhQng yeu t d nay, chQng ta cd the xac dmh dupc cac mue tieu dinh lupng va dmh tfnh cua td chdc. Cung can phai chu y r i n g , cac myc tieu dmh tinh thudng khd do lUdng, vi du do ludng do hai Idng cua khach hang cha'ng han.
- Xac dmh cac yeu to then chdt eua quan ly:
v i i c nay ddi hdi phai xac dmh dupc mdi quan h i nhan qua giQa cac tham sd s i dupc tinh toan vdi h i i u qua cua td chdc. De lam viec nay ngudi ta thudng tien hanh tach b i i t 2 cdng v i i c quan trpng' danh gia hch sd (dua t r i n cac k i t qua hoat ddng de phan tich va dmh danh nhQng nguyin nhan cua sy bat on trong van hanh he thong); phan tfch eac quy trinh cua doanh nghiep va dmh danh nhQng dii'm yeu tiem nang tao n i n nhOng khac biet so vdi ket qua du kien.
- Lya chpn cac chi sd: chi so hieu qua la het sQc quan trpng, doi vdi moi yeu t d then chdt cd the SLf dung nhieu chi so. NhQng bieu h i i n cua mdt chi s d tdt thudng la: tfnh trung thuc, tfnh rd rang, tfnh chfnh xac va tfnh du bao NhQng nhdm chi sd cO ban thQdng la: cac chi so ket qua kinh doanh, cac chi sd tieu dung ngudn lye, cac chi s d mdi trudng
- Thiet lap cac tham chieu: de thUc h i i n v i i c nay thi ket quk cua t d chdc phai dupc so sanh vdi 3 loai gia tr]: cac gia tri mue tieu, eac dQ l i i u qua khd va chui'n b i n ngoai.
Bang dieu khien khdng cd mdt mau chua'n nao.
D d la mdt cdng cu mang tinh ca nhan, dupc thiet ke dua vao trach nhiem va eac myc t i i u cua ngudi sd dung. Tuy vay, viec khd Qng dung nhat cua Bang dieu khien quan ly chinh la v i i c lua chpn cac chi sd ndy sao cho phd hpp vdi nhd quan ly, vdi nhan vien va vdi ban than doanh nghiep. Day cung la chi trfeh idn nhat vd Ung dung Bang dieu khien quan ly do Dominique Bessire vd C. Richard Baker (2005) chi ra.
1.2. The diem can bang - Balanced Scorecard The dii'm can bang la mdt tap hpp thudc do dmh lUdng dUpc lUa chpn ca'n than, bat nguon tilJ chien lupc eua mdt td chUc. BSC chuyen tai tam nhin va chien lupc cua doanh nghlip thanh nhOng thudc do muc t i i u va hieu qua theo 4 van de dupc Kaplan va Norton gpi ia vien canh^: Tai chinh, Khach hang, Quy trinh ndi bd, Hpc hdi va phat trien. Bat k j chien lupc nao mudn trd n i n h i i u qua cung phai cd cac md ta ve nhdng muc t i i u tai chinh, cdc thi trudng, khach hang, eac quy trinh thyc h i i n va ca con ngudi dan dat doanh nghi?p tdi thanh cdng.
Vien canh tai chinh: cae thudc do tai chinh la thanh phan rat quan trpng cua The diem can bang vi muc t i i u hoat ddng cua doanh nghiep la Ipi nhuan, Cac myc t i i u va thudc do trong vien canh nay se cho biet v i i c thuc thi chien lupc cd dan den viec cai t h i i n ket qua kinh doanh khdng. Mdt doanh nghiip ed the no'lye vao v i i c cai thiin sU hai Idng cua khach hang, chat lupng san pha'm va cac van d i khae nhung neu khdng chi ra dupc tac ddng cua nhQng viec nay den Ipi nhuan thi gia tri dd van b| han che. Cac chi so thudng sQ dung trong v i i h canh tai chinh la gia tn Idi nhuan, tang trudng doanh thu hay hieu qua sd dung tai san Tdm l$i, vien canh tai ehinh nhan dang mong mudn cilia doanh n g h i i p ve v i i c cae cd ddng nhin nhan minh.
2 Nguyen goc cua cum ttl vien canh - perspective bit nguon tCf tit perspectus trong tieng La-tinh, cd nghTa la 'denhin xuy&n qua'hoSc "denhinro"
KHOA HOC _
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Vleh canh khach hang: de lua chpn nhQng thude do phU hpp trong vien canh khach hang, cac doanh nghiep can tra Idi dUpc 3 cau hdi quan trpng: Ai la khach hang myc t i i u ? Tuyen bd gia tn cCia doanh n g h i i p trong vi^c phyc vu khach hang la gi? Khach hang mong dpi hay y i u cau gi tQ doanh nghiip? Mdt dieu nQa cung het sQe quan trpng la doanh n g h i i p phai phat trii'n dupc cac yeu td dan dat h i i u qua, ddn den viec cai thien cac chi sd h i i u qua. Ndi tdm Igi. vieh canh khach hang xac dmh each thQc doanh nghiep mong mudn dUdc nhin nhan nhU the nao td phia khach hang cua minh.
Vien canh quy trinh npi bp: can n h i n dien cac quy trinh chinh md doanh nghiep phai thyc h i i n tdt d i ' Hen tuc gia tang gia tr| cho khach hang va cac cd ddng. Thdng thudng cae quy trinh chfnh bao gdm phat trii'n san pha'm, che tao. san xuat, giao hang, d|ch vy h§u mai... Mpt so doanh nghlip cung lai dya vao moi quan h i nha eung cap va nhQng thda thuan vdi b i n thQ 3 khac d i ' phyc vy khach hang mdt each cd h i i u qua. Tdm lai, v i i h canh quy trinh ndi bd yeu cau doanh nghiip nhan dang cac chi s d quy trinh chinh ma doanh nghiep mudn kiem soat.
Vidh canh hpc hdi va phat trien: mudn dat duoc nhdng ket qua day tham vong cho cae quy trinh ndi bd, khach hang va co ddng thi phai dua vao cac muc t i i u va thudc do trong vieh canh hpc hdi va phat trien. Khi da n h i n biet dupc cae muc t i i u , thudc do va sang kien l i i n quan trong vieh canh Khach hang va Quy trinh ndi bd, se thay mot so khoang each giQa cP sd ha tang h i i n tai ve cac ky nang cua ngudn von con ngudi (human capital), he thdng thdng tin (information capital) vd mdi trudng can thiet d i ' duy tri sy thanh cdng (organi- zation capital). Tdm lai, cae muc tieu va thudc do dupc thiet ke trong vieh canh hoc hdi va phat trii'n se giup iap day khoang each dd, dam bao dupc h i i u qua ben vQng trong tUPng lai
Mdi quan h# nhan - qua la mdt nguyen ly cua The dii'm can bang. Paul R. Niven (2006) cho rang dieu thuc sy phan b i i t The dii'm can bang vdi nhQng h i thong quan ly h i i u qua khac la khai n i i m ve nhan - qua. Kaplan va Norton (1996) tdm tSt cac quan h i nhan qua giQa cac vien canh nhu
sau: do ludng hpc hoi va phat trien —> do IdPng quy trinh ndi bd —> do lUPng vieh canh khach hang —> do ludng tai chinh. V i i c do ludng hpc hdi va phat trien trong to chQc chinh la yeu td dan dat viec do ludng quy trinh ndi bd. V i i c do iudng cac quy trinh nay den luot nd lai la yeu to ddn dat do iudng vieh canh khach hang va tiep theo do ludng khach hang lai la yeu to dan dat do lUdng tai chinh. Vf du: Hay cho rang doanh nghiep dang theo dudi chien lupc tang trudng. do v i y ban xac dmh se do lupng tang trudng doanh thu trong v\en canh tai chfnh. Gia thiet rang cac khach hang trung thanh, thUdng xuyen se mang lai doanh thu cao hdn n i n phai do ludng su trung thanh cua khach hang trong vieh canh khach hang. Cau hdi dat ra la lam the nao de dat dupc mQc dd trung thanh cao hdn cua khach hang? To chdc can lam tdt nhQng quy trinh ndi bd nao de tao ra sy trung thanh eua khach hang va cudi cung la tang doanh thu. Su trung thanh cua khach hang dUpc quyet dmh bdi kha nang khdng ngUng cai tien va dUa san pha'm mdi ra thi trudng, do dd phai do lUdng thdi gian chu trinh phat trii'n san phi'm mdi. V i i c dau tu vao dao tao nhan vien ve nhOng y tUdng phat frien mdi cuoi cung cd t h i ' lam giam thdi gian chu trinh phat trii'n va sau dd se dUPe do lUdng trong vieh canh hpc hdi va phat trien.
The diem can bang khdng chi la mdt h i thdng do ludng chien lupc ma cdn lai mdt h i thdng kii'm soat chien lupc, nd cd the duoc sd dyng di': lam rd va dat dupe su ddng thuan ve chien lupc; sap xep cac myc t i i u bp phan va ca nhan trong chien lupc;
cac muc dfch l i i n k i t chien lupc cho myc tieu dai han va ngan sach nam; nhan dang va sap xep cac sang kien mang tfnh chien lUpc; thu nhan thdng tin phan hdi de tim hieu va cai thien chien lupc (Kaplan & Norton, 1996).
De dat dupc nhQng ket qua ndi tren vdi The dii'm can bang, cac doanh n g h i i p can bat dau bang each lam rd, chuyi'n hda tam nhin va chien lupc thanh cac muc tieu chien lupc cy t h i ' va do ludng chung. Cac budc tiep theo bao gdm:
truyen thdng tam nhin va chien lupc cho ddi ngu lanh dao va nhan vien; chuyen hda cac muc tieu va do ludng chien lupc cho lanh dao va nhan v i i n , tao ra ket ndi giQa cac phan thudng va do
So 49/2012 Thutfng Mai 33
QilAN TBI KINH DOANH
ludng hieu qu^. Truyen thdng chien lupe va tam nhin dupc thyc h i i n qua cac ban tin dieu hanh, cae cudc hpp, cac clip video, cac td rPi hoac ban tin. V i i c trien khai cac muc t i i u cua The diem thdng qua v i i c cat nhd vd phan tich qua trinh, ndi ma cac muc tieu cua nha quan tr| cap cao dUdc chia thanh cac cap thap hdn (Kaplan &
Norton 1996). BUde thd ba la viec thiet l i p cac myc t i i u , sap xep eac sang kien chien lupc vdi muc tieu va ngan sach trong ke hoach dai han.
Budc cudi cLing la thu thap thdng tin phan hdi ve chien lupc va tim hieu nd.
K i t qua dieu tra d mdt so quoc gia (ca cac nude phat trii'n va dang phat trii'n) cho thay su khac biit ve v i i c ap dung BSC: Zuriekat va Al- Sharari (2008) k i t luan rang BSC dupc sd dyng kha phd bien d khoi cac ngan hang va edng ty bao hiem (40,5%) eua Jordani; cac nghien cUu d An Dd cua Anand va edng sy (2005) va cija Joshi (2001) cho rang cd tdi 45,3% va 40% doanh nghiip An Dd sd dung BSC; vdi Malaysia, Othman (2006) ChQng minh rang cd tdi 44,7% cac cdng ty n i i m yet sd dyng BSC tQ nam 2000; trong cae cdng ty tu nhan cua Ai Cap thi cd tdi 60,5% da tie'p can Qng dyng BSC (Ismail, 2007). Cac nude phat then nhu Uc cd tdi 88% doanh nghiip Qng dung BSC (Chenhall, R. H. and Langfield-Smith, K , 1998); Ittner va eac cdng su (2003) phat hien ra rang 20% ddng ^ vdi viec nhieu nganh d|ch vy tai chinh cua My sd dung phUdng phap tiep can BSC.
Speckbacher va cdng sy (2003) khao sat 174 giam ddc dieu hanh quan ly cap cao tQ cac cdng ty n i i m yet d cae nudc ndi tieng Ddc (Ao, Thuy Sy, va DQc) va thay rang 26% cac edng ty dupe khao sat sd dung phUdng phap tiep can BSC; Franco- Santos va cdng sy (2004) tien hanh mdt cudc khao sat t r i n cac ITnh vUc khac nhau cua Vupng qude Anh va thay rang chi cd 19% cae edng ty dUdc khao sat da sQ dung BSC. Mdt nghien cdu khac dupc tien hanh taf VuPng quoc Anh (Zuriekat, M., 2005) tim thay mdt ty l i thyc h i i n BSC dat 30,1% trong sd cac cdng ty san x u a t
MSc du dupe chao ddn ndng nhiet d ea cac nudc phat trii'n va dang phat trien nhu vay nhung The dii'm can bang van tdn tai mdt sd nhupe diem cP ban (http://tamarawilhite hubpages.com/hub/
Balanced-Scorecard-Pros-and-Cons):
- Thuc h i i n BSC Id chu quan. Khdng gidng nhU cac mdc dd chat lupng, gan nhU khdng the dupc dmh lupng ngoai trd eac cudc dieu tra y kien quan ly.Ddi hdi eao tinh than nhan vien cd the laih tdn thUPng cac nha quan IJ (khdng phai luc nao tinh thdn nam trong tam nhin cua nha quan IJ).
- BSC khdng bao gdm phan tich tai chfnh tn/c tiep cua gia tr| kinh te hoac quan ly rui ro. Muc tiiu cCia BSC khdng tu ddng bao gom eac tfnh toan chi phf CO hdi.
- Vi BSC b d sung mdt loai bao cao mdi ma khdng nhat thiet phai nang cao chat lupng hoSc s d l i i u ve tai chinh, vd khia canh nay nd dupc coi la khdng cd gia tri gia tang, hoac t i hdn cd the gay ra phan tam doi vdi cac muc t i i u thyc te.
Tinh trQu tUpng trong myc t i i u cua BSC that khd de dmh lUdng.
1.3. NhOng diem e^ung va khao bl$t glQa hai cong c(/ TVB va BSC
Cd nhieu diem chung giQa The dii'm can bang va Bang dieu khien quan ly. Rat de'de nhan thay c^ hai cdng cy deu: mdt Ih, tranh sU "ddc quyen"
cua thudc do hieu qua tai chfnh n i n da bd sung vao cae thudc do dmh tfnh khac; hai Ik, cho rang su du bao quan trpng hdn la hanh ddng va ba la.
khuyen nghi tfnh chpn Ipc cua cac thudc do, nham tranh dU thda va khung hoang thdng tin (Mendoza
&Zrihen, 1999).
Tuy vay, hai cdng cy nay cung cd sy khae biet Khae b i i t dSc trung la d each tiep can mue tiiu, chien lupc va do ludng h i i u qua trong khudn khfi quan he nhan qua. Ben canh dd, each thdc trii'n khai cua hai cdng cu cQng khac nhau:
- Su nhan manh ve khai n i i m chien lupc" neu nhu BSC dya tren md hinh chudi gia tri cua Michael Porters (1980, 1985) thi TDB lai khdng dya tren bat ky mot md hinh chien lupc nao ma l?i dya vao sy the h i i n cua cac nha quan tri.
- Quan he nhan qua "md" hdn trong TDB so vdi BSC. BSC gia thuyet quan he nhan qua giQa bdn khu vyc do ludng va su ton tai tinh hieu qua cua md hinh chung trong tat ca cac loai hinh doanh nghiep. Ngudi Phap thi khdng ddng y vdi bat CL(
quan h i nhan qua ngoai lai va h i thdng nao: nha quan tr| xay dung trpn ven con dudng di td muc KHOA HPC _
» ThiAAig Mar S6 49/2012
g QUAN TBI KINH DOANH
t i i u den each thdc do lUdng. Dieu nay cd nghTa la hp de cao tinh chu quan va mdi trudng, cac y i u t d gdp phan chinh trong v i i c thiet ke mdt h i thong quan ly. BSC thi dUdc thiet ke kha cu the gidng nhu mdt san pha'm ddng gdi, cd the sd dung ngay dupc cho doanh nghiip.
- Mpt su gidng nhau be ngoai khac chfnh la cau trUc thd bae (tU t r i n xuong) cija viec x i y dyng Bang dieu khien quan ly va The dii'm can bang.
Ddi vdi the diem can bang, quy trinh trii'n khai dupc thyc hien thdng qua quy trinh "phan tfch nguyin td", ndi ma muc t i i u cua quan tri cap cao dupe ey t h i ' hda bang cac muc tieu cua quan tn cap thap hPn (Kaplan & Norton 1996). Cd nghTa la cac myc t i i u d cap dd N la td'ng hPp cae mue t i i u dcap dd N-1. Tuy nhien. Bang dieu khien lai dUpc xem nhu mpt phUdng tien thuc da'y cac nha quan tri ve qua trinh suy nghT (thay vi trach nhiem), tap the (thay vi eye bd), chdc nang cheo (thay vl chuyen mdn hda). Rd rang sp khac biit nay trong qua trinh trii'n khai la mdt phan ket qua cua hai tiep can khac nhau (md hinh ehien lupc va md hinh h i i u qua dU bao).
2. LMa chpn TDB hay BSC trong cac doanh nghi#p cda V!$t Nam?
V i i c lua chon cdng cy quan ly khdng he dPn gian, phy thudc vdo nhieu yeu to, Trong nghien cUu nay, chung tdi de xuat cac yeu t d chinh, dd la quy md cua doanh nghiep va mdi trudng cCia nd, ehu ky sdng cua san pha'm, md hinh td chQc quan
\y va mQc dd edng n g h i . Quy mo cua doanh nghl$p
Quy md cua doanh nghlip ed the anh hudng den v i i c lya chpn cdng cy quan ly. Nhieu nha nghiin cdu^ da ket luan rang viee phat trii'n quy md eua doanh nghiep gay khd khan eho v i i c sCf dung quy trinh ke toan va kiem soat cu the hon, dac tning hdn. Dieu nay lam cho chung ta budc phai nghT rang nhQng doanh n g h i i p Idn sd dyng nhQng cdng cy quan ly phdc tap hdn va mdi hdn.
Dieu nay cung dUpc kha'ng dmh bdi Hoque va James^, Cac dng cho rang nhQng doanh nghiep ed quy md Idn hPn sQ dung h i thdng do ludng h i i u
qua tUdng tu nhu edng cu BSC.
Nhu v i y , cd the ndi rang cac doanh nghiip cd quy md nhd cd xu hudng sd dyng TDB, trong khi cac doanh nghiep dat den mdt quy md Idn sd dung BSC phd bien hdn.
Thyc te d cac doanh nghiip cua Viet Nam, nPi ma cac doanh nghiep nhd va vUa chiem phan Idn thi TDB td ra ed Uu the hdn BSC, sp phQe tgp cua BSC trong ca viec xay dQng, phd bien va trii'n khai thyc hien lam han che rat nhieu sy Qng dung cLia nd vao cac doanh nghiip V i i t Nam. 6 n g TrUPng Chi Dung, Giam doc tU van Cdng ty Le &
Associates cho biet phan nhieu cac cdng ty nhd d Viet Nam ehi ddng lai d v i i c p h i n tfch diem manh - y i u trong hoat ddng hang nam, rdi de ra chien lupc cho nam sau. V i i c trie'n khai cy t h i ' cdng viec den tdng bd phan van cdn nhieu lung tOng. Hon nQa, cac cdng ty nhd da phan chi t i p trung tnen khai chien lupc ve tai chfnh, doanh sd ma ehua chu trpng den quy trinh npi bd hay con ngUdi,
BSC van cdn la phuong phap hoach dmh chien lupc kha mdi me d V i i t Nam, bdi cae cdng ty nhd trong nudc van chua quen phdn tich chien lupc phat trii'n dya t r i n bdn each nhin cua BSC. "Phd ; bien van la quan mem xem nhan vien la nguon.
nhan su, tdc ehi can quan ly so yeu ly hch eua hp, thay vi xem hp la ngudn nhan lue, tUc tai nguyin cua cdng ty", dng Dung n h i n xet.
M6I tnJdng cua doanh nghl$p
MQc dd bap benh cua mdi trudng la mdt yeu to thudng xuyen dupc nhac den trong viec xac dmh cdng cu quan ly Mdi trudng cang kem on dmh thi cdng cu quan \y cang can phai quan tam den cae thdng tin ben ngoai ed ban chat phi tai ehinh hon la tai chinh.
TDB cung nhu BSC deu sd dyng cac thdng tin phi tai chfnh. Tuy nhien, chung ta ed the thay rang BSC ehi quy ty 4 vieh eanh trong md hinh hieu qua. 0 d chfnh la mdt trong nhOng dieu ma BSC bi chi trich nhieu nhat. Nhieu doanh nghiip da bd sung t h i m 1 vien canh nQa ma hp cho la thieu.
Cauvin va Beseos (2005) da khang dmh trong nghiin eUu cua minh rang "thi trudng" (mdi trudng 3 Bnin & Waterhouse (1975). Ezzamel (1990), Libby & Waterhouse (1996)
4. Hoque va James dU0c Cauvin Eric. Beseos Pierre-Laurent (2005) trich trong cuon sach ciia minh.
5- Hoque va James dugc Choffel D . Meyssonnier F. (2005) trich trong cuon sach cua minh
"So 49/2012
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b i n ngoai) la phuong tien uu t i i n thd hai cua doanh nghiep trong cdng cy quan ly cua minh de cheo lai hoat ddng. Ddi mat vdi viee thieu nhQng thdng tin b i n ngoai, chung ta cd the nghT rang mdi trudng cua doanh nghiep cang thieu dn dmh thi doanh nghiip cang nghieng ve viee sQ dung TDB, nd linh hoat hdn trong viec thiet lap he thdng cung nhu v i i c sd dung
Chinh k i t luan nay cua Cauvin va Beseos (2005) da cho thdy vdi mdt mdi trudng thieu sy on dmh nhu d Viet Nam thi v i i c Qng dung BSC gan nhu rat khd khan, ket hpp vdi tfnh quy md nhd la chCi yeu eua cac doanh nghiip thi viec Qng dyng TDB mdt lan nQa lai cd the coi la phu hdp hdn.
Chu ky song cua san pham
Nhu chung ta deu biet, chu ky song cua san pha'm bao gdm 4 giai doan la Trie'n khai, Phat trien, Chin mudi va Suy thoai. Va duong nhien vdi mdi giai doan khac nhau trong chu ky sdng cOa san pha'm thi v i i c sd dyng cdng cy quan ly cQng se khdng t h i ' g i d n g nhau. Merchant (1994)^
cho rang nhOng doanh n g h i i p ma san phi'm cua hp dang trong giai doan Trii'n khai thudng uu t i i n cac cdng cu quan \'^ dua t r i n cac chi s d phi tai chfnh (sd lupng) vi giai doan nay thudng khdng gan vdi h i i u qua tai chfnh ma gan nhieu den tac nghiip quan ly, npi ma TDB phat huy dUpc the manh cua minh. Ngupc lai, eac giai doan Phat trii'n va Chfn mudi thi lai phai Uu t i i n gan vdi cac chi sd tai chfnh va cac danh gia chien lupe khac ma BSC cd Ipi the hdn.
Ddi vdi cac doanh n g h i i p ciJa Viet Nam, chu ky sdng cua san phi'm thudng kha ngan, tac ddng cua nd doi vdi v i i c lua chpn cdng cy quan ly cung se khd khan va gay ton kem cho doanh nghiip.
Theo y kien cua chung tdi thi yeu t d nay khdng can dupc can nhac d cae doanh nghiep eua Viet Nam cung bdi chfnh ly do neu tren.
To chdc quan ly tong doanh nghi$p Mdc dd tap trung quyen lyc trong cdng ty cQng se ddng mdt vai trd quan trpng trong v i i c lya chpn cdng cu quan ly. That vay, nhieu nghien cQu kha'ng dmh rang TDB dupe cac nha quan tri tae nghiip ua thfch sd dung. Mdi ngudi xay dyng cho riing minh mdt md hinh TDB rieng (nhung tuyet ddi tdn trong chien lupc tdng the cua doanh nghiep), xin luu y rang eac nha quan tri can mdt
mQc dd ty do nhat dinh de cd the ap dung cdng eg.
Trai Igi, BSC la mpt cdng cu dUPc trien khai trong doanh nghiep dudi sU giam sdt cua cac lanh dao. Nhu da trinh bay tren day, BSC la mdt cdng cy cP ban danh cho viec kiem soat, quan ly cua giam ddc. D i i u nay cd nghTa Id no cd xu hudng dUdc sQ dung khi quyen lyc dupc tap trung trong doanh nghiip.
d Viet Nam hien nay mdi chi cd mdt so lap doan Idn nhu FPT, PhQ Thai. Cdng ty cd phan Ky nghe lanh Searefico va mdi day la Cdng ty Tasco tridn khai Qng dung BSC. Sy de dat cua cac doanh nghiep do ehua hieu ro ve BSC hay sy khdng phi!i hpp eua BSC doi vdi cac doanh nghiip V i i t Nam ta yeu to chfnh can trd sy Qng dung nay? Cd th^
ndi, ve mat ly thuyet, vdi eP che quan ly tap trung quyen lyc vao lanh dao cap cao trong cac cdng ty cua Viet Nam h i i n nay thi BSC phai dupc coi trpng. Do dd cd the tam thdi ket luSn rang BSC van edn la qua mdi me va ehua tao dupc niim tin trong cac doanh n g h i i p V i i t Nam.
Mdc dp Ong dung cong ngh$
Cdng n g h i cung la mdt can cQ de lya chpn cdng cu quan ly. Edwards (2001) dUpc Choffel va Meyssonnier trfch dan da giai thich rang cac doanh nghiip thiet l i p cdng cu quan 1^' nhu BSC chu yeu la nhQng ngudi cOng sQ dung ddng thdi ERP (Enterprise Resources Planning). Tren thyc te, mpt cdng cu phQc tap nhU BSC ddi hdi sy san cd eua h i thong thdng tin tinh vi cung cap cac chi so trong thdi gian thyc. Cae doanh nghiip khdng cd san h i thong nhu v i y khdng the thiet lap dUdc BSC mdt each de'dang.
Trai Igi, cac TDB la cac cdng cy linh hoat va de"
sCr dyng hPn. Nhu chung ta da thay, nd yeu cSu cae chi so nhanh ma khdng dat nang tinh ehinh xac eua eac chi so. Mot mQc dd cdng n g h i phat trien ft quan trpng hdn doi vdi cdng eu nay.
Phan tich yeu t d nay d cac doanh nghiip Viit Nam, nPi ma cdng n g h i , sang tao chua t h i t sy dupc coi trpng va quan tam dau tu thfch dang thi viec BSC chua dupc ddn nhan cung ia dieu rat de"
hii'u. TDB vdi Ipi the cua minh la su linh hoat, gan vdi tac nghiep, gan vdi cac hoat ddng cu the va khdng ddi hdi nhieu ve cdng n g h i cd the coi la mdt lya chon phu hpp cho cac doanh n g h i i p cQa Viit Nam hien nay.
KHOA HOC _
3e ThiWng M a i ' So 49/2012
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K i t lugn
Tren the gidi, TDB dupc coi nhu cdng cy kiem soat quan ly kinh dien do ngUdi Phap sang tao ra tQ hPn 1 the ky, dUpc Ung dung manh va thanh cdng d qude gia noi tieng vdi quan diem "bao thCi"
nay Tuy nhien sy ra ddi va lan sdng Qng dung manh me cua BSC mdi thyc sy la mot cudc each mgng ve khoa hpc quan 1^. Bang chdng la d ca nhQng nude phat trien nhu My, Phan Lan, O c . hay cac nudc dang phat trien nhu Malaysia, Ai cap, Jordani... deu ddn nhSn BSC het sQc ndng nhiit. Tuy n h i i n , nhQng dieu kien ap dung cua BSC thi xem ra chua phu hop vdi dac thu cua mdi trudng kinh te va cac doanh n g h i i p Viet Nam h i i n nay. Theo chiing tdi, TDB la lua chpn tot hdn cho cac doanh nghiep V i i t Nam t r i n cd sd phan tfch 4 yeu td cd ban la quy md cua doanh nghiep, mdi trudng doanh nghiip, mQc dp cdng n g h i va to chUc quan l y . *
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Summary
The article presents information on the two prominent tools in business management, includ- ing Tableau de Bord (TDB) and Balance Scorecard (BSC). TDB, which was invented by the French in eariy 20th century, is an overall tool of indicators enabling managers to make decisions toward the strategic goals of the business. BSC is created by two American scientists, Robert Kaplan and David Norton, in 1990s. The author introduces the applications of these two tools in the reality of businesses in France and America, from which draws useful experiences for their applications in Vietnam.
