問23
頻出度★★☆
部品製造会社 A では製造工程における不良品発生を減らすために, 業績評価指標の一つとして歩留り率を設定した。バランススコアカードの四つの視点のうち, 歩留り率を設定する視点として, 最も適切なものはどれか。
平成26年度 春期 ITパスポート試験 問23
This question's explanation and your answers so far.
解説
問 23
Incorrectア
The Learning and growth perspective evaluates the foundation that lets a company keep growing into the future: employees' skills and motivation, how education and training are carried out, the development of the information systems infrastructure, improvement of the organizational culture, and so on. Typical indicators include the number of employees holding certifications, training hours taken, and employee satisfaction. The yield rate is not the capability of people or the organization itself; it is the proportion of good products obtained as a result of running the manufacturing process, so it is not an indicator of this perspective.
- イ
正解 The correct answer is イ, Business process. The Balanced Scorecard (BSC) is a management method that does not measure a company's performance by financial indicators alone; instead it manages performance from four perspectives — Financial, Customer, Business process (internal business process), and Learning and growth — setting a KPI (performance evaluation indicator) and a target value for each. The four perspectives are linked in a cause-and-effect chain of Learning and growth → Business process → Customer → Financial, the idea being that improvement in a lower perspective produces results in a higher one. The yield rate in the question is an indicator showing the proportion of items completed as good products without becoming defective, relative to the raw materials put in or the production quantity started. Parts manufacturer A set it in order to reduce the occurrence of defective products in the manufacturing process, so what it is trying to evaluate is the in-house manufacturing process itself — that is, the quality and efficiency of the company's own business process. An indicator that measures how efficiently and how well a company runs the internal processes that create its products and services is best placed in the Business process perspective. Besides the yield rate, manufacturing lead time, defect rate, inventory turnover rate, and on-time delivery rate are also typical indicators of the Business process perspective.
Incorrectウ
The Customer perspective evaluates, from the customer's side, what kind of value the company is providing to its customers. Typical indicators include customer satisfaction, market share, the number of complaints, the repeat purchase rate, and the number of new customers acquired. The yield rate does not measure how customers outside the company feel; it measures the internal efficiency of the in-house manufacturing process, so it does not fall under the Customer perspective.
Incorrectエ
The Financial perspective evaluates how much financial result the company ultimately delivered to its shareholders and management. Typical indicators include sales, operating profit, profit margin on sales, ROE, and cash flow. Improving the yield rate does eventually contribute to profit through cost reduction, but the yield rate itself is not a financial result expressed in monetary terms; it is an indicator of the state of the manufacturing process that lies upstream of it. In the BSC, process indicators on the cause side and financial indicators on the result side are distinguished and placed in different perspectives, so this is not Financial.
ここがポイント
- The four perspectives of the Balanced Scorecard (BSC) = Financial (final results such as sales and profit) / Customer (value seen from the customer's side, such as customer satisfaction and market share) / Business process (efficiency and quality of internal processes, such as manufacturing lead time, defect rate, and yield rate) / Learning and growth (employees' skills, education and training, IT infrastructure, and organizational culture). The basic way of thinking is to view them as the cause-and-effect chain Learning and growth → Business process → Customer → Financial.
- For this type of question, decide the perspective by asking what the indicator measures. The yield rate is the proportion of good products completed relative to the input, and what it measures is the in-house manufacturing process itself, so it belongs to the Business process perspective. It helps to remember the mapping: if the indicator is a monetary amount it is Financial, if it is an evaluation by customers it is Customer, and if it is the capability of people or the organization it is Learning and growth.
用語