問18
頻出度★★☆
BSCを導入する目的はどれか。
平成27年度 春期 ITパスポート試験 問18
This question's explanation and your answers so far.
解説
問 18
Incorrectア
Fulfilling social responsibility through activities that take the environment and the like into consideration is the idea behind CSR (Corporate Social Responsibility) or green IT. A BSC is a method for managing strategy and performance from four perspectives, and its purpose is not the fulfillment of social responsibility itself.
Incorrectイ
Improving the reliability of financial reporting and protecting investors is the purpose of internal control (the internal control reporting system based on the Japanese version of the SOX Act and the Financial Instruments and Exchange Act) or corporate governance. A BSC is not a mechanism for assuring the reliability of reports made to outside parties.
Incorrectウ
Classifying businesses into stars, cash cows, question marks, and dogs along the two axes of market growth rate and market share, and then considering how to allocate management resources, is PPM (Product Portfolio Management). It is a different analysis method from the four perspectives of a BSC.
- エ
正解 エ is correct. A BSC (Balanced Scorecard) is a management method that breaks a company strategy down into four perspectives — financial, customer, business process, and learning and growth — and sets goals, critical success factors, and evaluation indicators (KPIs) for each, so that strategy can be formulated and performance evaluated. Traditional performance evaluation tended to lean on short-term financial figures such as sales and profit, whereas the BSC also manages non-financial perspectives that lead to future results, such as customer satisfaction, process improvement, and human resource development. Therefore, to formulate strategy and evaluate performance from multiple perspectives that are not biased toward short-term financial results is exactly the purpose of introducing a BSC.
ここがポイント
- A BSC (Balanced Scorecard) turns strategy into goals and KPIs from the four perspectives of financial, customer, business process, and learning and growth, avoiding an overemphasis on short-term finances and carrying out strategy formulation and performance evaluation in a balanced way.
- Do not mix up the purposes of these management methods: CSR = social responsibility; internal control = reliability of financial reporting and investor protection; PPM = allocating management resources according to market growth rate and market share.
用語