問20
頻出度★★☆
消費財メーカにおける BSC (バランススコアカード) で, 顧客の視点に関する業績評価指標として, 最も適切なものはどれか。
平成22年度 春期 ITパスポート試験 問20
This question's explanation and your answers so far.
解説
問 20
Incorrectア
Development efficiency measures how efficient the company's internal way of planning and developing products is, and in the BSC it belongs to the business process (internal business process) perspective. It does not directly show how customers evaluate the company, so it is not appropriate as a customer-perspective indicator.
Incorrectイ
Cash flow is an accounting indicator showing the inflow and outflow of funds, and in the BSC it belongs to the financial perspective, which measures profitability and cash management for shareholders and management. It shows the monetary results of business activity rather than evaluation by customers, so it cannot serve as a customer-perspective indicator.
- ウ
正解 The correct answer is (ウ) Market share. The BSC (Balanced Scorecard) is a method that evaluates a company's performance in a balanced way from four perspectives: financial, customer, business process, and learning and growth. Among them, the customer perspective measures how the company is viewed and chosen by its customers. For a consumer goods manufacturer, market share, which shows what proportion of total sales in the market its own products account for, is exactly the result of being chosen by customers expressed as a number, and it is a representative performance evaluation indicator (KPI) of the customer perspective. Other customer-perspective indicators include customer satisfaction, repeat purchase rate, the number of complaints, and the number of new customers acquired.
Incorrectエ
The number of patents obtained shows how much technical capability and the knowledge of people and the organization have been accumulated and improved, and in the BSC it belongs to the learning and growth perspective. It measures the source of future competitiveness, not the degree to which the company is currently chosen by customers.
ここがポイント
- The BSC (Balanced Scorecard) is a management method that sets strategic objectives and performance evaluation indicators (KPIs) from four perspectives, namely the financial perspective, the customer perspective, the business process perspective, and the learning and growth perspective, so that performance is evaluated in a balanced way instead of leaning only on financial indicators.
- Memorize the representative indicators of each perspective as matching sets. Financial = sales, profit margin, cash flow, ROI; Customer = market share, customer satisfaction, repeat purchase rate, number of complaints; Business process = development efficiency, on-time delivery rate, defect rate, inventory turnover rate; Learning and growth = number of patents obtained, training hours, number of employees holding qualifications, employee satisfaction.
用語