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-, , 2003 PDF ebook BigSun 2004

.................................................................................. viii .................................................................................................................................. 10 1. .................... 13 ............................................................................... 14 ........................................................................ 14 - ........................................................................................ 15 .............................................................. 15 , ....................................................................... 15 ................................................................................................ 15 ....................................................................................................................... 15 .............................................................................. 16 ............................ 16 ............................................................... 17 .................................... 19 ................................................................................................................ 19 ................................... 20 , ..................................... 21 ............................. 22 ................................................................................................................................ 24 ................................................................................................................................ 25 2. .................................................................................................................... 27 .............................................................................................................. 27 ............................................................... 29 ................................................................................................. 30 .................................................................................................. 30 -................................................................... 30 ................................................................. 31 .......................................... 32 - ........................................................................................... 32 ...................................................................................... 33 ?.................................. 33 : ?....................................................... 35 .............................................................................. 36 /?...................................................................................... 37 . ............................................................................................................. 37 ................................................................................................................................ 38 . ................................................................ 40 , ....... 40 3. .............................................................................. 42 ............................ 42 ........................................................................................................... 44 ................................................ 44 ................................................... 44 .......................................................................................................... 44 ....................................................................................................... 45 .............................................................................................. 45

............................................................................................ 46 ......................................................... 46 ............................................................................................. 46 ........................................... 47 ............................................................................... 47 .................................................................................... 47 ........................................................................ 47 .................................................................................. 47 ................................................... 48 ........................................................................................................... 48 ........................................................................ 49 ............................................................................ 49 ................................................................................................................................ 50 ............................................................................................................................... 51 4. ................................................................................ 52 ............................................................................................................... 52 ........................................................................................... 54 ..................................................................................... 55 ......................................................................................... 56 ......................................................................................... 56 ......................................................................... 56 ................................................................................................... 57 ......................................................... 58 .................................................................................... 58 ...................................................................................... 59 ......................................................................................................... 60 KENYON STORES: ............................ 60 ................................................................................................... 61 : ....................................................................... 61 ..................................................................................................... 62 ROCKWATER: ............................. 62 PIONEER PETROLEUM: ............... 63 , ........................................................................................................ 65 ................................................................................................................................ 65 . ............................................ 66 ........................................................................................................................ 66 ...................................................................................................................................... 67 ................................................................................................................................................ 68 ............................................................................................................................... 69 5. - ....................................... 70 - ...................................... 72 .................................................................................................... 72 .............................................. 74 .................................................... 75 ...................................................................................................... 76 ......................................................................................... 77 ................................................................................................................................... 78 Kenyon Stores....................................................................................................................... 78 ....................................................................................................... 79 ....................................................................................... 79 ........................................................................................................ 79 ............................................................................................ 80

..................................................................................... 80 Metro Bank ........................................................................................................................... 81 Pioneer Petroleum................................................................................................................. 82 ................................................................................................................................ 83 . , ...................................................................................................................................... 84 ................................................................................ 84 ................................................... 85 ........................................................................................................... 86 National Motors .................................................................................................................... 86 National Electric ................................................................................................................... 87 ............................................................................................................ 87 ................................................................................................................................ 88 6. ................................................................................................ 90 .................................................................................................... 90 .............................................................. 91 ........................................................................ 91 .............................................................................. 92 ............................................................................... 92 ...................................................... 93 .................................................................................................... 94 ................................................................... 95 , .................................................................................................................................... 97 ............................................ 97 .......................................................................................... 97 ................................................. 99 .......................................................................................... 101 ........................................................................ 102 ................................................................................................................................. 103 .............................................................................................................................. 103 .............................................................................................................................. 103 7. ..................................................................................................................................................... 104 .................................................................................................................................. 104 - ......................................................................................... 105 .................................................................................... 105 ..................................................................... 106 Metro Bank ......................................................................................................................... 106 National Insurance ( )................................................. 109 : ?......................................................................................... 114 : ........................................................................................................................................................ 115 .............................................................................................................................. 115 .............................................................................................................................. 116 8. .................................................................. 117 - ............................................................... 117 ............................................................................................ 118 ............................................................... 120

: ........................... 122 .............................................. 124 .............................................................................................................................. 130 ............................................................................................................................. 130 . ........................................................ 131 1: ........................................................ 131 2: ....................................................................................................................... 133 3: ......................... 133 4: : , ........................ 134 ........................................ 134 9. : ....................................... 136 ............................................ 138 .................... 142 Skandia: ................................................................................................................................. 143 ..................................................................... 144 ............................................................. 149 .............................................................................................................................. 151 ............................................................................................................................. 151 10. , , ............ 152 ........................................................................... 152 ............................................................... 155 .......................................................................... 156 , ........ 157 , ............................................................................................................ 158 - ....... 168 .............................................. 169 .............................................................................................................................. 170 ............................................................................................................................. 170 11. .... 171 ........................................................................................ 171 ............ 172 ...................................................... 174 ................................................................................... 174 ................................................................................................... 174 / ......................................................................... 177 ......................................................................................................... 177 ............................................................................................................. 177 ................................................................................. 178 .................................................................................. 179 ........................................................................................ 179 ............................................................................. 179 .............................. 183 .............................................................................................................................. 184 ............................................................................................................................. 185 12. , .......................................................... 186 ............................................ 188 : ..................................................... 188

........................................ 192 ........................................... 192 ......................... 194 , ......... 194 ................................................................... 194 : , ............................................................ 195 ....................................................................................................... 195 ............................................................................................... 195 , .............................................................. 196 .................................................................................. 196 ...................................................... 197 : ............................... 199 .............................................................................................................................. 200 . .......... 201 ...... 201 ................................................ 201 ............................................................................................ 202 ........................................................................... 202 ..................................................................................................... 203 ......................................................................................................................................... 203 .................... 204 .................................................................................. 204 1. ........................... 204 2. - ............ 205 ................................................... 205 3. ......................................................... 205 4. ................................................................................ 206 5. -: ............................................ 206 ................................................................................... 207 6. ................................................................................... 207 ............................................................... 207 7. -: ............................................. 208 .............................................................................................. 208 8. ...................................................................... 208 9. -: ............................................. 208 10. .................................................................. 208 ................................................................................................ 208 .............................................................................................................................. 210 .............................................................................................................................. 210

! , , . 10 Balanced Scorecard 6 Balanced Scorecard Harvard Business School Press, , , . Balanced Scorecard . . , , : , -, . , , , , . BSC . , . , ! IBS

, . , 10 , , Balanced Scorecard . . , Balanced Scorecard. ? , (corporate performance measurement), XX ? , . , . . , Balanced Scorecard , . , , , 10 . , , , . , , , . , , , . , , , . To- , . , , , . , , . -, . -, BSC , , . -, , . . . , . , BSC -

, . , , , . -. , , BSC, . , , . : ? , , . , , , ? , , , . - , , - , . , . , , BSC, , . , . , , . , BSC , , , . ! IBS

1990 , (Nolan Norton Institute), KPMG, . , . , , , . , . , , , . 1 , 1990 , . . Analog Devices2 . , , . , - Analog Devices, . , , , , . , (), : , , , . , , , , . , . 1990 . The Balanced Scorecard Measures That Drive Performance, Harvard Business Review (1992, January/February). . . , Rockwater, , FMC Corporation, , , , . , , . . , , , ,

Kleiveld Peat Marwick Goerdeler . . .

11 . , , , , , . , Harvard Business Review Putting the Balanced Scorecard to Work (1993). 1993 Renaissance Solutions, Inc. (RSI), . . Renaissance Gemini Consulting , , 2025 , . , , : , , . , , , , , . Brown & Root Energy Services ( Rockwater), Metro Bank, National Insurance, Kenyon Stores Pioneer Petroleum ( ). . Using The Balanced Scorecard as a Strategic Management System, Harvard Business Review (1996, January/February). , , . , . . , , , , . , Balanced Scorecard: The Sequel ( : ). , . FMC ( ), Rockwater ( ) Analog Devices ( , ). Metro Bank, National, Kenyon Stores, Pioneer Petroleum , . . RSI , , , , Massachusetts Special Olympics. RSI 11, . Gemini Consulting. . , Harvard Business School Press, . , , . , , .

12

, , , , , , . , , . Renaissance Solution , , . . . . . , , 1996 . :

1

Advanced Micro Devices, American Standard, Apple Computer, Bell South, CIGNA, Conner Peripherals, Cray Research, DuPont, Electronic DataSystems, General Electric, Hewlett-Packard Shell Canada. 2 R. S. Kaplan. Analog Devices: The Half-Life Metric // Harvard Business School Case#9-190-061, 1990.

1. , - . : ? . , , . , , . , , ? , . ! , ! , , . , . , , , . , , . . . , , . , , , . () , . , . , , , . - , . : , , -, . , .

balanced scorecard: , , , , , , (!) . . .

14

1

. . (18501975) , 1. , , , , . 2 , General Motors, DuPont, Matsushita General Electric, . , , , (return-on-capital-employed, ROCE), , , , (internal capital) , . , XX , , . , ( ) . , . , , , , . . , . , . 20 , - . , . , 3. : , , , ; , ; ; , , ; , .

() .

15

- , (), (), . , , . , 4, , , , , -, .

, , , , , , . ( ) , , .

, . : , . : , , , , , . , , , 5 .

, . , . , , .

. 6. , , , , -, -. , .

16

1

. (, ), , , , , . , . , , . . XX , , , . , , , , . , , , , . Ford, , . , , , , , 7. , . , . , : ; (just-intime, JIT); ; / ; ; ; ; (, ). , , , . , . , , : , , , . . , . . . , . , . , , , .

,

17 . , . , , 8. , , () , , , , , . , , . , , , , , . , , . , , , , , , , , , . , .

, , : . , . , . , , , , , . . : , , -, (. . 1.1). . , , , , , - , . , .

: R.S. Kaplan, D.P. Norton. Using the Balanced Scorecard as a Strategic Management System // Harvard Business Review, 1996, January/February, p.76. . 1.1. .

19

1

, . ? , . , . . . , ; - , . , ; , . , , . -, , . . , , . . (. . 1.1). . . 1. . 2. . 3. , . 4. .

. , , : , . , , . , 25 - , , : . , , . : , . , -, . ,

20 1 , , , . , . , , . , , , , , , . , - . . , . , , . - , -. , , , , , . " , . , , , , -, , , . , . , , . , , , , -. .

, , , , . , , . , , . , , , . , . , , , . . ,

21 . , , , . , , , . .

, . , ( ) . . , 2 . 150- . : . , -, . . . , . , , . , -, , , , . , . , , , . , , , , , . , , , . , . - , , . , . , , , , 12 . .

22

1 : , ; ; - .

, , . . - (). , . , . , , , , , , , -, , . , , . ( ) () , (. . 1.2, ). , . (. . 1.2, ) , . - , , , . , (. . 1.2, ) , . , . , , .

23

: R. S. Kaplan, D. P. Norton. Using the Balanced Scorecard as a Strategic Management System // Harvard Business Review, 1996, January/February, p. 76. . 1.2. (. . 1.2) . . . . , ( ) (). ( ) . , -. , () , , , , ( ). . , , , . (), . . , - . , , . , . - . , , , , . , , , , , . . , , . , , -

24 1 , , . , . 9. , , . ( )10. , , , . , , , . , , ( ). , , . . - , . , , , ? ? , . , , , , , (, ). , , , , . , , , . , . , , . - . , , , , , . 1.2. , , .

. -, . , , . , , -

25 , . , ( ) . , , , , . , . , . , , -, . , , , . . : , . , . , , : ; ; ; ; ; ; . , , . , , . .

A.D. Chandler, Jr. Scale and Scope: The Dynamics of Industrial Capitalism. Cambridge, Mass.: Harvard University Press, 1990. 2 . A.D. Chandler, Jr. The Visible Hand: The Managerial Revolution in American Business. Cambridge, Mass.: Harvard University Press, 1977; .. Johnson, R.S. Kaplan. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987. 3 H. Itami. Mobilizing Invisible Assets. Cambridge, Mass.: Harvard University Press, 1987. 4 J. Champy, M. Hammer. Reengineering the Corporation: A Manifesto for Business Revolution. New York: HarperBusiness, 1993. 5 . , 1980 (. R. Cooper, R.S. Kaplan Measure Costs Right: Make the Right Decisions // Harvard Business Review, 1988, September/October, p. 96103). , , . 6 J.L. Bower, .M. Christensen. Disruptive Technologies: Catching the Wave // Harvard Business Review, 1995, January/February, p. 4353. 7 R.S. Kaplan, A. Sweeney. Romeo Engine Plant, 9-194-032. Boston: Harvard Business School Press, 1994.1

268

1

R.K. Elliott. The Third Wave Breaks on the Shores of Accounting // Accounting Horizons, 1992, June, p. 61-85. 9 R. Simons. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business School Press, 1995, p. 20. 10 : C. Argyris, D.A. Schon. Organizational Learning II: Theory, Method, and Practice. Reading Mass.: Addison-Wesley, 1996; Teaching Smart People How to Learn // Harvard Business Review, 1991, May/June, p. 99-109.

2. , . , , . , , . , , , , . -, , , , , .

, . , . , , . . XIX , , . 1. , (return-on-investment, ROI), , XX DuPont General Motors2. . - , , General Electric, IT&T. , XX . , , 3. , . , . FMC Corporation, 19701980- , . 1992 , . , , , . , FMC Corporation, :

28 (ROCE) . , . 20 . , . , - . , , 4.

2

, , , . , , , , , , , , () (economic value). , , , . , . : Xerox 1970- . Xerox , , . , . 5. , : Xerox , . , , . , , . , . , , , , . . , . , . . , - , , , , Xerox. Xerox, 1955 1975 , . , , , 1980- . . , . , , , ; .

29

, . . , , : , . , 6. . , , , , , , 7. , Rockwater, . - , . : , , : , , . . ? , , , ?. , . , , , , , . , ; . , - , . , , . , -, - , . , , . , , . , , . , , , , , .

30

2

, , . , , , , , , . . 3 -, .

, , . , , , . , , , , . , . , . , ; ; , . , , , . .

- -, . : - , ; . , . - . , . -. , , , , . , , -. , , . , - (. . 2.1). .

31 , , () . (, ) , .

- 2.1. -. . , . , . , . , , . 5 , -.

, , . , -. , . . : , . , , . , , , . , . , ( , , , ) ,

32 2 , . -, , . , , . 6. . , .

, , . , , - , , , , , , . , , 20 , , , , 8. ? , , . , . , , . , , , , , , . - .

- . () , . , , . , . , , , . , , ROCE. ? , (on-timedelivery, OTD) . , OTD, , , . , , OTD . . , OTD? , , , -. ? , , . ,

33 - :

, - , , , , , 9. , - . , , - , .

, . , . , , . , , ( ), , , , . ( ) ( , ). 7 , . , , .

? ? , -

34 2 , , . . : . , , , . , , . . , 1987 1990 . 10%, , 30 4%. , . , , , , , , 70%. ? . , , , , , , . , , , , , . . . , , . , ? , , . , , , , . , , , ( , , ), . , . - , , , , , . , , . . 1980- IBM, Digital Equipment Corporation General Motors . , , . -

35 . , . . , , , , . , , , , , . , , , , , . . . , , , , .

: ? , . , . , , . , , , , . , , , , , , , . , , . , , , . , , , . , . , , . : . , . : . , . , , , , -

36 . , , , , .

2

, , , . , , , . , . , , - , - .

. , , Advanced Micro Devices (AMD) Analog Devices, , Apple Computer. , (, Analog Devices). , . . - , : , , , , , . , , , , . - , . . , . , - , . , , , , , ( ), -, . , , , . . , . , , , . , , . , , , -, . , , -. , -

37 , , . 10. 8 - .

/? , , -, , , , , . , 11. . . , , , 12. , , , Honda , , , Canon ( ) . , , , , , , . , 13. , , -. , , , , .

. . - (The Harvard Business School Council on Competitiveness) , , . , , . , , , , , . , (, ), , , .

38

2 , (, , , - ) . , , , . , , , , 14. , , . , , ( ). , , - US Steel & Carnegy Pension Fond, : , , . , 15. , , . (American Institute of Certified Public Accountants, AICPA) : , , , . : , . , . , 16. : , - : , , , ; , , -; , 17. 9.

A.D. Chandler. The Visible Hand: The Managerial Revolution in American Business. Cambridge, Mass.: Harvard University Press, 1977; H.T. Johnson, R.S Kaplan. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987. Chap. 2. Nineteenth-Century Cost Management Systems. 2 H.T. Johnson, R.S. Kaplan. Ibid., Chap. 4. Controlling the Vertically Integrated Firm: The DuPont Powder Company to 1914; Chap. 5. Controlling the Multidivisional Organization: General Motors in 1920s. 3 . 4 Implementing the Balanced Scorecard at FMC Corporation: An Interview with Larry D. Brady // Harvard Business Review, 1993, September/October, p. 143147. 5 .: J.M. Juran. Made in U.S.A.: A Renaissance in Quality // Harvard Business Review, 1993, July/August, p. 45. 6 R. Simons. Levers of Control: How Managers Use Innovative Control System to Drive Strategic Renewal. Boston: Harvard Business School Press, 1995, p. 134. 7 .. . : . .: , 1999. 8 . Lebas. Managerial Accounting in France: Overview of Past Tradition and Current Practice // European Accounting Re1

9

39

view 3, 1994, 3, p. 471487. J. Heskett, T. Jones, G. Loveman, E. Sasser, L. Schlesinger. Putting the Service Profit Chain to Work // Harvard Business Review, 1994, March/April, p. 164174. 10 M. Goold, A. Campbell, M. Alexander. Corporate-Level Strategy: Creating Value in the Multibusiness Company. New York: John Wiley & Sons, 1994. 11 M.E. Porter. Competitive Strategy: Techniques for Analyzing Industries and Competitors. New York: Free Press, 1980; Competitive Advantage: Creating and Sustaining Superior Performance. New York: Free Press, 1985. 12 C.K. Prahalad, G. Hamel. The Core Competence of the Corporation // Harvard Business Review, 1990, May/June, p. 79 91; R. Hayes. Strategic Planning Forward in Reverse // Harvard Business Review, 1985, November/December, p. 111 119; D.J. Colis, C.A. Montgomery. Competing on Resources: Strategy in the 1990s // Harvard Business Review, 1995, July/August, p. 118128. 13 , , . -. 14 .E. Porter. Capital Disadvantage: America's Failing Capital Investment System // Harvard Business Review, 1992, September/October, p. 73. 15 The AICPA Special Committee on Financial Reporting. Improving Business Reporting A Customer Focus: Meeting the Information Needs of Investors and Creditors. New York: American Institute of Certified Public Accountants 1994 p. 9. 16 Ibid., p. 10. 17 Ibid., p. 30.

40

. , , : . . ( 38) . ( 912) , . , . , , , . 36 : , , -, . , : , , , , - , , . 7 , , . , , - . , , , . 7 , 36, . 37 -. 8 -. , () , ( ). , , . .

, . ,

: Rockwater, Metro Bank, Pioneer Petroleum, National Insurance Kenyon Stores. Rockwater , , 700 . ., , . Rockwater, - , , Brown & Root Energy Services, , , Halliburton Corporation ( ), 4 . ., - , . Rockwater 1989 , . Rockwater 1992 . , , . 1994 , Brown & Root Energy Services, - , . Metro Bank , . 8000 , 30% , 1 . . [ Metro Bank 1993 , , , , , , . Pioneer Petroleum , . 1993 . , - - Pioneer Petroleum. National Insurance . 1993 , 6500 4 . . . , , . , , , , . , . , National Insurance . Kenyon Stores , 10 4000 8 . . , . 2000 20 . . . Analog Devices FMC Corporation, .

3. , . - (), . , , (), . , , . , , . , 16%, . , , 1 , . , , , . , - . , ( ) , , . , . : , , , .

-. - , 2. 3: ; ; . , . . , ; ; , ; . , ( , ). , -

43 , . . , - , . , , . , . , , - . . , , , . , . , , . , , , . - , , . . . ( ) . , . , , , . , ROCE, . : . , . . . . , ( , ), , . , . , , , . , , . , - . , . , -, . , , , 4. , , , , . , ,

44 . 3 , . -. , , , .

, . , , , . . , , , . , .

, , (), -: ; ; . , , , . -. , , , . , . 3.1 3x3 - .

, . , , . , , - . , Hewlett-Packard (HP) Corporation. , , . , . ( ), , . . (, , ),

45 , . , , , , . 3.1. /

-

( ) ( )

( )

( ) ROCE

. , , , . , , . , , , , . , . . , , , . . , , , . .

( , )

46

. 3

, - . ( - ) , . , Rockwater Brown & Root Energy Services, : , (Rockwater), . , . , Rockwater, Brown & Root Energy Services, , . , : . , , , . , . , , ROCE, , . , , , . . , , , , . . , , , . . Metro Bank, , , . , , . , , , , . , , , , . , , , , ( ) , . - , , .

47 , , , .

. -, , . , . , , , , , . . , . , , ( ). , , ; , , (, ) ; . , . . , , . . , , . , (electronic data interchange, EDI) , , . EDI , . , . , , EDI, , . , 5. . , , -

48 . 3 , . , , , , - . , , . , . , : , , , , . , . , , , , , . , , .

, , (economic value-added, EVA), , , . . , , , , ( ) () . : , - , , , , . (. . 3.1). ( - , ). , - .

3.1. ( ). . ,

49 , , , , , . , . , , , . , , , . () , , . . , Rockwater, , . 100 . Rockwater , . 6. , , . -: , , . . , , , , , , , , . , -. , () . , , , , . . Rockwater, , . . , , , . 5 6.

, , , , , . , Metro Bank, , , . . , ,

50 . 3 . , , . . National Insurance, , . , , , , . . , , , , , . . , , , . , , . , , .

: , -. , , , -. , , , , . . , , . , . ( , , ), . ( 7). , , , . - , , -. , . ( , - ) . , , .

51

.: G. Bennett Stewart. The Quest for Value. New York: Harper Business, 1991; G.B. Stewart. EVA: Fact and Fantasy // Journal of Applied Corporate Finance, 1994, Summer, p. 71-84. 2 .W. Hofer, D.E. Schendel. Strategy Formulation: Analytical Concepts. St.Paul: West Publishing, 1978; I.C. MacMillan. Seizing Competitive Initiative // Journal of Business Strategy, 1982, Spring, p. 4357; P. Haspeslagh. Portfolio Planning: Uses and Limits // Harvard Business Review, 1982, January/February, p. 5873. 3 Ernest H. Drew. Scaling the Productivity of Investment // Chief Executive, 1993, July/August. 4 . . . , , . , , , , , . 5 S.L. Mintz. Spotlight on SG&A // CFO Magazine, 1994, December, p 63-65 6 , Rockwater , 5, .1

4. , . , . , , , , , , (value propositions), . , , , , , , , . . : - . , , . , - , , . , , . , , , . , . . , , , .

. , - . (, ) , , , , , , , . , . , , . , . : . , , 1. Rockwater , -. , -

, . . , , . , , . , .

53

, Rockwater , . , , Chevron, BP Amerada Hess, , . , , , . , . , . , . , . , , . , , . , , Rockwater , . , , , , . Rockwater , . Metro Bank, , , . , . , . , , , , , , . Pioneer Petroleum, - . . 1. : 16% , 25 00050 000 , -, , - .

54

. 4 : 16% , , , . 3. F3: 27% . . ( . Fuel, Food, Fast). ( 25 ), , -. 4. : 21% , , , . 5. (Price Shoppers): 20% , , . , , - . , . 20% , , . , 59% , , . , . , , , . , ( , ). , . . , , , , ?. , . 2.

. : ; ; ; ; . - (. . 4.1).

55

( , ) - , , - , ,

4.1. , , , , , .

, . , , . Rockwater , 1, , . , . , Rockwater, , , , . 1 , : , . , , . , : . . , . , , . , (Rockwater), , -

56 . 4 (Metro Bank Pioneer Petroleum). , Metro Bank, ; ( ), ( ), , . , .

, . (service profit chain) 2. , , , , , , , , . , , .

, , , . , . , . , , , . , , ( , ). .

, . . , , . , , 3. . , Hewlett-Packard . Ford , . Rockwater 1 , , , , . , , . , British Airways, Hewlett-Packard, Xerox, Procter & Gamble, Motorola, PepsiCo, Boeing , . , . : , . , , .

57 , . , , , , .

, , , , . , (, , ) . , , , , , . (activity-based cost system) , 4. , . , , , . , . , . , , . (, ), . , . , , , , . . , , , . , , , , , . 4. 1 . , , , , , . , , : . , - , , . , , . , , , , . .

58

. 4 4.1.

, . , , , , . , , , (. . 4.2): ; ; .

, . , , Rockwater, , , , , , . 2, Rockwater, . , , . 1, , , . Metro Bank . , , . , , . .

59

4.2.

, , . , Metro Bank , . 1. : . 2. : . 3. : . Nordstrom , . Intuit, , , . . , , , , , , . , , , , . -, . , . , .

60

. 4

, . , . , , , ( ), ( Marlboro), ( Pepsi) (Perdue), . , Metro Bank , , . Pioneer Petroleum , , . , (Big 6) , , . . Rockwater, , , 1970- , , , ax , . , , , , , , Rockwater. 1 , , . Kenyon Stores . : 2040- , , , . : . : , . . , , , Kenyon Stores, . , , , , . Kenyon, Rockwater Pioneer Petroleum, , .

KENYON STORES: Kenyon Stores . 1. Kenyon . 2. . , , . Deloitte & Touche Tohmatsu International, Ernst & Young, Arthur Andersen, PriceWaterhouse, Coopers & Lybrand, KPMG .

3.

61

: ; () ; . 4. , . , Kenyon , . , .

Kenyon , : , . : , , . , ( ), . : , Kenyon . , . , Kenyon. , (maintained mark-up), , , . . : . .

: . . ? . . 1. , . 2. , , . 3. (). 4. . 5. .

62

. 4 6. . , . , , , .

, Kenyon , . Kenyon : Kenyon , . , Kenyon. , Kenyon, .

4.3. Kenyon (. . 4.3) , , , -.

ROCKWATER: Rockwater : , ( 1). , ( 2), . Rockwater , 2, , , , . , 1, Rockwater , , Rockwater .

63 16 (. . 4.4). , , . Rockwater ( 1 10) (. . 4.2). 1 16 , Rockwater , .

4.4. Rockwater ( 1)

PIONEER PETROLEUM: Pioneer Petroleum . , , , . , , . , . Pioneer. : () . , Procter & Gamble, Coca-Cola Pillsbury, , , . , . Pioneer ( ) . , , (Pioneer) -. , , : , -. , Pioneer .

64

. 4 4.2. Rockwater A 9 9 9 9 9 4 9 8 8 10 7 9 10 B 8 6 5 4 5 7 4 5 7 6 6 7 7 C D 8 10 7 4 5 6 7 7 7 7 8 6 7 7 10 7 10 7 10 8 9 7 7 8 8 10 9 9 E F 8 8.6 7.3 6.0 6.0 6.7 8.3 7.3 6.7 7.3 7.8 7.2 7.8 8.5 7.0 10.0 7.0

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16.

17. - 8.8 5.9 6.6 10.0 8.4 7.6 7.9 Pioneer : , , . , () (, , ). Pioneer , (. . 4.5).

65

4.5. Pioneer Petroleum ( ), , , , , , . . Pioneer ( ) - . Pioneer (), . (, , , ) . Pioneer , . 4. 5. Pioneer Petroleum () , . 5000 , .

, , (Kenyon Store, Rockwater Pioneer Petroleum), , . , , , , , . .

, ,

66 . 4 , : , , . : , , , . , : , , , , - . , , . , , . , : : , ; : ; .

. , , .

. . , Hertz , , , . . , . , , . , . , . , - , . , , , . , . Honda Toyota , . , . , . , , , , , , . , , OTD, . , , , 1 , , , 1 , .

67 , , . : . , . . , . . 5, -.

1980- . 1990- . , , . , - . - , , . , . . . Motorola, , , 10 . . J. D. Power , . , . , , , -. , , , . , . , , - . , , , , . 5. , (), . -, , . -, , , . , , , . , . , , -

68 .

. 4

: , ? , , , , , . , , , . , , . , (price) (cost), . , , -, . , , . , , , , . , , . , , , , . , , , , , , , . , - . , , . , , , . , , , , , , . , , . , . , , . , ( ). , Maplehurst, - , . , , , . Coca-Cola Pepsi-Cola President's Choice Safeway Select , : , , , , , , , -

69 . , . , , . . . . , .

. : R. Simons. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business School Press,1995, p. 47-55, 156. 2 J. Heskett, T. Jones, G. Loveman, E. Sasser, L. Schlesinger. Putting the Service Profit Chain to Work // Harvard Business Review, 1994, March/April, p. 164174. 3 T.O. Jones, W.E. Sasser. Why Satisfied Customers Defect // Harvard Business Review, 1995,November/December, p. 88 99. 4 R. Cooper, R.S. Kaplan. Profit Priorities from Activity-Based Costing // Harvard Business Review,1991, May/June, p. 130135. 5 C. Hart. The Power of Unconditional Service Guarantees // Harvard Business Review, 1988,July/August, p. 5462; J. Heskett, E. Sasser, C. Hart. Service Breakthroughs: Changing the Rules of the Game. New York: Free Press, 1990.1

5. - , . , , . , 1. . -. , , , , . - . . , , 2. , . , , 3. , , , , - . -, , , , , , , , 4. (cross-functional) - . , 1990 . , Analog Devices , 5. . , - , . , , , -. , . , , 6.

- 71 - , . ( , ) -, . Rockwater . ( 3), 100 . . ROCE. - , . , 110- . , , , , , . , - , , , . , Rockwater, , , . , . Rockwater , . . . , , . , Rockwater -, : , . , . ROCE -. -, , Rockwater, 1. , . , , . , , , . , Rockwater, , , , . Rockwater - . . : , . : , . , , , - , : 1. .

. 5 2. . , , . 72

- . , , - (. . 5.1). -: ; ; . , . , , . . . , 5.1, , , .

5.1. - . . , , , , , . , . , . .

-. -. , . , -

- 73 , . , , , . , . , , . , . , , . , . , , , . (. . 5.2) . , , . - , . , . , , , . , , , : 1. ? 2. , , ?7

5.2. - , Rockwater , . , . , 8. , , , . , -

74 . 5 , . . , , , - - (). , , , . , , . , . . . , , . , , 10% , , , 9%. ( ), , . , . , (, , ) ( ) , , , , , , . , . , . , , , , , . . , , , .

Advanced Micro Device (AMD) . AMD . 1. . 2. , 9. 3. . 4. ( ). 5. . , . Analog Device, , , : . , . , , , .

-

75

, , . , , , , , , , , , . . , ( , ), (, ) (, ). . , . , , . , , , . , , . , 185 . . , , , , 40 . ., 5% . , - . Hewlett-Packard , BET (Break-Even Time)10. , , , , (. . 5.3). , . -, , . , BET . 6 . -, BET . , , , . , , , , . -, BET , , .

76

. 5

: . . House, R. L. Price. The Return Map: Tracking Product Teams // Harvard Business Review, 1991, January/February, p. 95. . 5.3. BET BET, , , . BET , , . : BET . , BET . , - Hewlett-Packard, BET . , , . BET Hewlett-Packard , , . , , , , . , , , . . , , . , .

(. . 5.4) . . ,

- 77 . , , . : , . , , , , , , , , . , , , , , , . , , , 11.

5.4. - , . , 12. 20 , , - . , . , , . , ( , , , ), . - .

(. . 5.5). , , . , , Otis Elevator General Electric Medical Systems ( : , ), , . , . , -

78 . 5 . , , . Acura Saturn , , . , . , , , . , , ( , ), (. ). , . , . , .

5.5. - . Rockwater, , . , , , : , , . , , , , . , , , . , .

-Kenyon StoresKenyon Stores, , . 150%, : ;

- 79 ; . Kenyon (. 4) , , . -: 1. ; 2. ; 3. ; 4. ; 5. . Kenyon: , , . : .

Kenyon : 1. : Kenyon . 2. : ( ). 3. : Kenyon , . 4. : . . , : ( , ); ( ); ( ). , Kenyon .

- , , , , . , . , . , Kenyon . , . , .

, Kenyon , . Kenyon , , -

80 . 5 . Kenyon , . , - . , . , , , , .

, , , . , . . , . , , , , , .

. , -. Kenyon : (. . 5.6).

5.6. Kenyon Stores

-

81

Metro Bank - Metro Bank , Kenyon. Metro Bank , , . . , . , , (. . 5.7). : (Trailway to Trolls); .

5.7. - Metro Bank (trolls , . ) , . , . . - Metro Bank , , , , .

82

. 5

Pioneer Petroleum -, Pioneer Petroleum. 4, Pioneer : () . , , . Pioneer (. . 5.8, ). - : ; . . Pioneer , . . , -, . , , . . Pioneer , : ; ; ; ; -; ; . . , , , , .

-

83

5.8. Pioneer Petroleum ( ) Pioneer . : , , F3 (. 4). , , Pioneer . : , Pioneer, . , , . : ; ; ; ; . , .

-, , , . ,

84 . 5 , -. , , , . , -, , -, , , -, , . , , . -, , .

. , , (. 4). , . , (OTD). , , , . , , , , . , . . , , , , , (, , ). , , , , -. , , . , : ; ; ; ; . : ; ; ; . , . . .

- 85 , , . , , , (manufacturing cycle effectiveness, MCE) :

, = + + - + / , , 5% . , (30 ), - . , . . () 1 , , , , , . , , , , , , . 1 , , .

, , . , , : , , . , , . . , (, , , ) , . - , . - , , 26 , . , , /, 15 26 , , 0, 0004. - , / 15 . 1. , , . , . , , , , , . , , . , , . , . 13. , -

86 . 5 . , , , , , . , , , , , 1, .

, : ; ( , ); ; ; ; ; . , , . Metro Bank , . : ; ; ; ; ; ; . , , , . .

National Motors , National Motors. , , . , , . , , . . , , , : , . , . , .

-

87

National Electric 1980- National Electric, , . , . , 100 , : . , . , : , , ?. National Electric , . , , . , , . : 96% , 12 90%. 100%. National Electric . . 16%! , , . 60%, 400 300, 25%. 100 , , , . , , 100 . , . , .

, , , . , . . , , , , . - , 14. , 1980- . , , , . , . , . , , , . , , . , . . , , .

88 . 5 , , , . , . . , -. , - , , .

, (resource-based view, ., , D. Collis, . Montgomery. Competing on Resources: Strategy in the 1990s // Harvard Business Review, 1995, July/August, p. 118128), - , . ( ) . , . , . 2 R. S. Kaplan. Yesterday's Accounting Undermines Production // Harvard Business Review,1984, July/August, p. 95101; H. T. Johnson, R. S. Kaplan. Relevance Lost: The Rise and the Fall of Management Accounting. Boston: Harvard Business School Press, 1987; R. Howell, J. Brown, S. Soucy, A. Seed. Management Accounting in the New Manufacturing Environment. Montvale, N. J.: National Association of Accountants and CAM-I, 1987; R. S. Kaplan. Limitations of Cost Accounting in Advanced Manufacturing Environments, in Measures for Manufacturing Excellence Accounting / Ed. R. S. Kaplan. Boston: Harvard Business School Press, 1990, p. 1538. 3 Nanni, J. Miller, T. Vollmann. What Shall We Account For? // Management Accounting,1988, January, p. 4248; J. Lessner. Performance Measurement in a Just-in-Time Environment: Can Traditional Performance Measurements Still Be Used? // Journal of Cost Management, 1989, Fall, p. 2228; . Cross; R. Lynch. Accounting for Competitive Performance // Journal of Cost Management, 1989, Spring, p. 2028; A. Nanni, R. Dixon, T. Vollmann. Strategic Control and Performance Measurement // Journal of Cost Management, 1990, Summer, p. 3342. 4 He , , -. , . -. 5 R. S. Kaplan. Analog Devices: The Half-Life System, 9-190-061. Boston: Harvard Business School, 1990; R. S. Kaplan, D. P. Norton. The Balanced Scorecard: Measures That Drive Performance // Harvard Business Review, 1992, January/February, p. 7179. 6 P. (R. Cooper. When Lean Enterprises Collide: Competing through Confrontation.Boston: Harvard Business School Press, 1995) , , , , , . 7 . , . . . . . .: , 2002. 288 . 8 , , , , , , , . , 80% . . R. Cooper. When Lean Enterprises Collide; R. Cooper, W. B. Chew. Control Tomorrow's Costs Through Today's Designs // Harvard Business Review, 1996, January/February, p. 8897. 9 , , , . 10 . . House, R. L. Price. The Return Map: Tracking Product Teams // Harvard Business Review,1991, January/February, p. 92100; M. L. Patterson, Accelerating Innovation: Improving the Process of Product Development. New York: Van Nostrand Reinhold, 1993. Chap. 3. Designing Metrics.1

-11

89

Lessner. Performance Measurement in a Just-in-Time Environment; R. Kaplan Measures for Manufacturing Excellence. Chap. 1. Limitations of Cost Accounting in Advanced Manufacturing Environments; E. Goldratt, J. Cox. The Goal: A Process of Ongoing Improvement. Croton-on-Hudson, N. Y.: North River Press, 1986. 12 C. Berliner, J. Brimson. Cost Management for Today's Advanced Manufacturing: The CAM-I Conceptual Design / Ed. C. Berliner, J. A. Brimson. Boston: Harvard Business School Press,1988. Chap. 6. CMS Performance Measurements; C. J. McNair, W. Mosconi, T. Norris. Meeting the Technology Challenge: Cost Accounting in a JIT Environment. Montvale. N. J.: Institute of Management Accountants, 1988; R. S. Kaplan. Management Accounting for Advanced Technological Environments // Science, 1989, August 25, p. 819-823; R. Lynch, K. Cross. Measure Up! Yardsticks for Continuous Improvement. Cambridge, Mass.: Basil Blackwell,1991. 13 , , , 15 . , : , , . , 15 . 14 G. Cokins, A. Stratton, J. Helbling. An ABC Manager's Primer. Montvale, N. J.: Institute of Management Accountants, 1993; R. Cooper, R. Kaplan, L. Morrissey, R. Oehm. Implementing Activity Based Cost Management. Montvale, N. J.: Institute of Management Accountants,1993.

6. , . , , -, . . , . , , , - , . , . , , . , . , . , , , - . : 1. ; 2. ; 3. , , .

20 . , . : , , . , . , , . : , , ; . , . , -, . , . .

91 , . , Metro Bank . 4, . , , . , , , , , . , , . . , : ; , , , ; , ; ; ; ; , , . , , , , , , , , , , , . , , , .

, , (. . 6.1): 1. ; 2. ; 3. . , : .

, . , , . Rockwater , , , , . , .

92

. 6

6.1. , , , . . , . , : ; ; , ; ; ; . ( 1 3 1 5), , . , , .

, , . , . , , , , , . .

, , , . , . .

93 , , . ( , ) . , , , . , , , , . , , , , . , . , , , (), ( ) . , , , , . ( ) . () . , , , . , , ( ). . , , . , , , , , . , , .

. , , , , (. . 6.1).

94

. 6 6.1.

- ,

, . , -, . , , Metro Bank, . , , , . . : , . (. . 6.2, ), . . 6.2 , , -, . , . , , , . , , -. 6.3 .

95

( ) 6.2. , , ( ) . , . , (. . 6.2, ), , .

()

-. . , , , . , , , . , Metro Bank ABC-. , , .

96

. 6 1. - 2.

6.3. , , .

97 . . , . . , , , .

, , , , . , .

. . . , , , , , . , : ; , ; . : . Rockwater , . , . . , .

. , , , . (half-life) (. . 6.4) - Analog Devices 50% 1. , , , . , . .

98

. 6 , , .

6.4. , . 30% . 1%, 30- (48 ), ( ) , 50% 9 : (%) 0 30 9 15 18 7,5 27 3,8 36 1,9 45 1,0 , , , . , . , , . . : , ; ; , , . ,

99 , .

, , . (. . 6.5). : 1. -, ; 2. (). . . . -, . . , . -, . , , . , , , . , 20 -, -, . , : - ; ; - ; . -, . , . . , , . , , , .

100

. 6 1. 3. /

2. , , ? ? ? ? ? 4. 1. -, , 2. , , 3. -, 4. , , , 6.5.

, , , . , , , . , :

()

101

- ,

-, , , . , . , . , . . (. . 6.6) , .

6.6. /

, -. , , . . National Insurance . : 1. : , , , ; 2. : , , ; 3. : , ; 4. : , ;

. 6 5. -, : -, - ; 6. , : , . , . . , . : 1. ; 2. , ; 3. , . 102

, , , -, , . , , , -, , , , , . , . 10, , , , , . , , . , , . , , , , . , , . , , . , , . , - , . , , , , , -, . , , , , .

103

, : , 2, . , , . , . , , , , , - , . . , , , . , , . . , , -.

, , , , , . , , , , . , . , (, ), , , , . .

A. Schneideman. Setting Quality Goals // Quality Progress, 1988, April, p. 5157; . R. Kaplan. Analog Devices, Inc. The Half-Life System, 9-190-061. Boston: Harvard Business School, 1990.2 1

M. Beer, R. Eisenstat, R. Biggadike. Developing an Organization Capable of Strategy Implementation and Reformulation, in Organizational Learning and Competitive Advantage / Ed. B. Moingon, A. Edmonson. London: Sage, 1996.

7. , : , , -, . ? , , ? . , , . , , . , . ? . , . , . : , , , . ? . , , , . , : , - , , , , . , , , , , , , , . , , , . , , .

2 , , :

1. - ; 2. ; 3. . .

105

- . - ... . , : , , ; , ; , . - . , () ( ) , , , . , , - , -.

, , . . , , , , , . - - . , , , - , - . . , . , , . , , ( ), , , , . ( ) ( ), -.

106

. 7

, , , , . . , *, . , ROCE EVA. , , , , , , , . . , . - . Metro Bank National Insurance.

Metro BankMetro Bank : 1) 2) , 80% . , . 1. . . 2. . (, ). . - , . 7.1. , : . , , , , , . , . , , , . .

(Malcolm Baldrige) (19811987), ; , . . .

*

107

7.1. Metro Bank -. : 1) , 2) 3) . . , . . . .

108 . 7 , 10% . . : . . ( , , ) . ( , , ) . , , . , . 1) , 2) ( ) 3) , . , , , . , : 1) , 2) 3) . . , , . , Metro Bank, . ( ), ( ). , . , , , : ? ? , , , ? ( , 6.4). , , , . , . 7.2 , , . . , , , , . 7.1 ( ) Metro Bank. , , - . 7.1 7.1 , , .

109

7. 2.

National Insurance ( ) , , , . , . , , . , , *, . - . , National Insurance 19801990 . . , ( ) , . : ; , ; ; .

* , 1967 . . .

. 7 7.1. Metro Bank F1. ROI F2. F3. C1. C2. - I1. I2. , I3. I4. - - I5. - I6. L1. L2. L3. (%) , , , , , , , . (. . 7.2, ). : , ?. , 7.2. , , . , 7.2, , ( ). , , , , 110

111 . , , , . , , , . , , -, . , . , . , , . National Insurance (. . 7.2, ), , , -. , : ; ; . . , , , , , . , , , , . , , , . , . : / - / ( ) ; ; 7.2 , National Insurance. 7.3 , - : ; , - . National Insurance , .

. 7 7.2. National Insurance F1. F2. F3. F4. - C1. / ( ) C2. / ( ) - I1. ( ) I2. I3. I4. L1. L2. . , 7.3, - , , . , . , , . , . , . 112

113

7. 3. National Insurance - National Insurance ( 12), , , , , . , , . National Insurance . Metro Bank National Insurance . . , , -

114 . 7 . , - , - . 12.

: ? , , 25 . ? ? : ! 25 ( 10) , . . , , - -. , , , Metro Bank National Insurance, , , . , , 25 , , , . , . - , , , , 1 , , , , , , . . , . - ( 98, 6F, 37), , . ( , ) , . . , 0, 01 , , . ; , . ? . , , . , , , . , - , . , . . , , , - , , , 2. , . 12 , 3. -

115 . , , .

: . , , - , . . , (OTD). , . , , . , , , . , - . , , , - . OTD, , . , 18 , , (, , ), : 30 . , : . . 30- , OTD , , ( 18 ) . -, . . , , , , . , , . . , . Analog Devices4. OTD , , Analog Devices. , . , , , , , OTD. , .

, 1525 , . -. , -

116 . 7 - . , , . , , . , .

1

Robert Simons. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business School Press, 1995. Chap. 4. 2 Ibidem. 3 Implementing the Balanced Scorecard at FMC Corporation: An Interview with Larry D. Brady // Harvard Business Review, 1993, September/October, p. 143147. 4 R.S. Kaplan. Analog Devices, Inc.: The Half-Life System. 9-190-061. Boston: Harvard Business School Press, 1990; A. Schneiderman. Metrics for the Order Fulfillment Process: Parts I and II // Journal of Cost Management, 1996, Summer, Fall.

8. , . -. . , : , -; ; , -; .

- , , -. , Metro Bank , -, , . , . , Advanced Micro Devices Analog Devices. (, Analog Devices). -, Metro Bank, . . , , -, , . , 1, , ( -) . . , FMC, 20 , , , . , , ROCE. , , . -. , , . , FMC, . , , . , -, . . , Johnson & Johnson 150 , -

118 . 8 : , , , , . - ; , , Honda, , : , , , 2. NEC , , . , , , , , -. . , -, , , . , . . . : , , - (, DuPont ). : , -, ( , , , ).

Kenyon Stores. 10 , 500 . 2 . . . , 10 , . . 1. 2. 1. 2. - 1. 2. 3. 4. 1. 2. () . , , : - , . . : - .

119 -, . (. . 8.1). , , . , . Kenyon Stores , . -, , , . , - ( ) , - , , . . . Kenyon Stores , , , -, , . , , , . Hoechst Celanese . 1. ; . 2. , , , . 3. , , , , , . 4. , ; , . 5. , ; , ; . -. , .

120

. 8

8.1. , - - - () ( ( ) ) 1. - ( ) , 2. 1. 2. - 1. - , 2. 3. - 4. 1. 2.

- - , . , , . , . , , . , . Oiltech, , .

121 (, , ), . Oiltech , , . , ( ) , , , , . Oiltech , , , : , , , Oiltech. , . . , , , , , . (. . 8.1), . * . .

8.1. : -: . , . , , . , , (operating expense, ) (capital expense, CAPEX) . , . Oiltech -

122 . 8 . , .

: , -, , . , , , , . , , , . - , , . , , , , , , . , FMC Corporation, : , . , : ?. . , . , , . 3.