21 Jun EVALUATE THE IMPLEMENTATION OF A CORPORATE WIDE CHANGE ENDEAVOR.
Module 3 – Home
BSC Implementation & the Internal Business Process Perspective
Modular Learning Outcomes
Upon successful completion of this module, the student will be able to satisfy the following outcomes:
Case
Evaluate the implementation of a corporate wide change endeavor.
SLP
Evaluate the application of the Balanced Scorecard to an organizational situation, emphasizing the business process perspective.
Discussion
Discuss the application of an integrative approach to organizational improvement using a business process perspective.
Module Overview
In this Module, you are going to be looking at two important aspects of BSC. First, the process of successfully implementing BSC in any organization isn’t something that can be done with minimal effort. In order to undertake any change effort, as you have learned in your previous studies, organizations have to make sure that top management is committed (walks the talk and provides needed resources), that employees are involved and have an opportunity to buy into the process, and that the culture of the organization is essentially altered so that a holistic measurement approach such as BSC is embraced as a core value of the organization. The BSC is not something that can just be pushed onto the ranks through a mandate. A fundamental change has to take place in the organization if it is to succeed. Thus, we will have an opportunity to consider concepts involving organizational change management.
Secondly, you are re-introduced to the business process perspective and learn to examine simultaneously a full range of stakeholder perspectives that are tied to the efficient operation of the organization. The graphic highlights where these questions fit into the whole model.
A business process is a set of coordinated tasks and activities, conducted by both people and equipment that will lead to accomplishing a specific organizational goal. Business process management is a systematic approach to improving those processes. Customers, as stakeholders, (as represented by the customer perspective we studied in module 2) are a subset of a larger group, that is, a subset of all of the stakeholders for the organization. Businesses must operate efficiently and produce a quality product to keep prices at a level that is acceptable to customers. Thus, organizations implement internal processes such as total quality and Just-in-Time manufacturing processes to accommodate customer needs.
Likewise, stockholders, require a substantial return on their investment. Thus, the internal workings of the organization must be well honed in order for the organization to compete in the marketplace to provide the return the stockholders expect and deserve.
In this module, you’ll first look at the issue of change management and explore the difficulties faced by organizations with respect to implementing a comprehensive management tool such as the Balanced Scorecard. This will allow you to revisit some of your previous coursework dealing with the difficulties associated with organizational change.
Secondly you will revisit the internal business processes aspect of the balanced scorecard and will have an opportunity to apply this aspect of the tool to your chosen organization. You will also reflect on your internal business objectives in light of financial and customer expectations. You’ll have a chance to draw on courses you’ve taken, in particular OPM 300 (Operations Management). However, you will also find concepts and measures discussed in MKT 301 (Principles of Marketing) and ITM 301 (Principles of Information Systems in Business and Organizations) to be helpful. Finally, in ACC 202 (Managerial Accounting), you were exposed to material that will help you assess many issues of cost performance. You’ll also pick up some key new vocabulary for looking at these issues.
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