ITEE ITEE-1 | Page 79

Reference Strategy map and scorecard Upon introduction of a specific BSC, a “strategy map” and “scorecard” are created. A “strategy map” is a communication tool used in BSC, which presents the business strategy of the corporation in a visual context in order to help propagate it into the workplace. A “scorecard” helps to manage execution of the strategy and allows PDCA to be conducted properly. Reference CSF Abbreviation for “Critical Success Factor.” Reference KGI Abbreviation for “Key Goal Indicator.” Reference KPI Abbreviation for “Key Performance Indicator.” In BSC, business strategy is broken down into specific measures for daily business and evaluated from the four perspectives of “financial”, “customer”, “business process”, and “learning and growth.” Perspective Description Financial Aims to achieve goals from a financial perspective such as sales amount, profitability, closing account, ordinary profit, etc. Customer Aims to achieve goals from the perspective of consumers and customers in terms of customer satisfaction, needs, quality, etc. in order to realize the financial perspective. Business process Aims to achieve goals from the financial and customer perspectives by analyzing what kind of processes are important and what kind of improvements are necessary in order to achieve the financial goals and improve customer satisfaction. Learning and growth Aims to achieve goals in capability development and human resource development that deal with how to raise the capability of employees, and maintain the work environment so that the corporation provides business processes surpassing those of rival companies, strives for customer satisfaction, and achieves its financial goals. 2 CSF “CSF (Critical Success Factor),” which is a factor required for differentiation from rival companies and competitive superiority. A “CSF analysis” is a technique for defining the most important success factor from among many, and it is used as a foundation for business strategy. Numerical targets in questions such as “How much and by when?” are called “KGI.” In addition, more concrete targets for achieving the KGI are called “KPI”, and these derive from the results of CSF analyses. A process of step-bystep consideration of goals is followed in order to capitalize on the CSF and realize the business strategy. 3 Value Engineering (VE) “Value engineering” is a technique for reducing costs without losing product quality. It involves analyzing the functions of the product in question, improving raw materials and services, and reviewing the development process. Implementing value engineering can result in not only reduced costs, but also in creativity flourishing in new fields and motivation to constantly achieve goals taking root. In order to conduct a comprehensive analysis with diverse viewpoints, experts from different fields may be gathered or a group with a different set of knowledge may be formed. 73