{"id":22186,"date":"2025-07-09T16:10:56","date_gmt":"2025-07-09T09:10:56","guid":{"rendered":"https:\/\/www.ckconitsha.com\/vn\/?p=22186"},"modified":"2025-07-10T17:05:02","modified_gmt":"2025-07-10T10:05:02","slug":"balanced-scorecard-bsc-mo-hinh-do-luong-danh-gia-hieu-qua-hoat-dong","status":"publish","type":"post","link":"https:\/\/www.ckconitsha.com\/vn\/balanced-scorecard-bsc-mo-hinh-do-luong-danh-gia-hieu-qua-hoat-dong\/","title":{"rendered":"Balanced scorecard (BSC) &#8211; m\u00f4 h\u00ecnh \u0111o l\u01b0\u1eddng \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ckconitsha.com\/vn\/balanced-scorecard-bsc-mo-hinh-do-luong-danh-gia-hieu-qua-hoat-dong\/#The_diem_can_bang_la_gi\" >Th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ckconitsha.com\/vn\/balanced-scorecard-bsc-mo-hinh-do-luong-danh-gia-hieu-qua-hoat-dong\/#Loi_ich_cua_bang_diem_can_bang_BSC\" >L\u1ee3i \u00edch c\u1ee7a b\u1ea3ng \u0111i\u1ec3m c\u00e2n b\u1eb1ng (BSC)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ckconitsha.com\/vn\/balanced-scorecard-bsc-mo-hinh-do-luong-danh-gia-hieu-qua-hoat-dong\/#Cai_thien_tinh_toan_dien\" >C\u1ea3i thi\u1ec7n t\u00ednh to\u00e0n di\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ckconitsha.com\/vn\/balanced-scorecard-bsc-mo-hinh-do-luong-danh-gia-hieu-qua-hoat-dong\/#Lien_ket_chien_luoc\" >Li\u00ean k\u1ebft chi\u1ebfn l\u01b0\u1ee3c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ckconitsha.com\/vn\/balanced-scorecard-bsc-mo-hinh-do-luong-danh-gia-hieu-qua-hoat-dong\/#Cai_thien_hieu_qua_quan_ly\" >C\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ckconitsha.com\/vn\/balanced-scorecard-bsc-mo-hinh-do-luong-danh-gia-hieu-qua-hoat-dong\/#Thuc_day_cai_tien_lien_tuc\" >Th\u00fac \u0111\u1ea9y c\u1ea3i ti\u1ebfn li\u00ean t\u1ee5c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ckconitsha.com\/vn\/balanced-scorecard-bsc-mo-hinh-do-luong-danh-gia-hieu-qua-hoat-dong\/#Vi_du_The_diem_ung_dung_BSC\" >V\u00ed d\u1ee5: Th\u1ebb \u0111i\u1ec3m \u1ee9ng d\u1ee5ng (BSC)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ckconitsha.com\/vn\/balanced-scorecard-bsc-mo-hinh-do-luong-danh-gia-hieu-qua-hoat-dong\/#1_Trong_linh_vuc_san_xuat\" >1. Trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.ckconitsha.com\/vn\/balanced-scorecard-bsc-mo-hinh-do-luong-danh-gia-hieu-qua-hoat-dong\/#2_Trong_linh_vuc_dich_vu\" >2. Trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align:justify\">Trong b\u1ed1i c\u1ea3nh c\u1ea1nh tranh kh\u1ed1c li\u1ec7t trong th\u1ebf gi\u1edbi kinh doanh ng\u00e0y nay, c\u00e1c c\u00f4ng ty kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. Ti\u1ebfn s\u0129 Robert S. Kaplan v\u00e0 David P. c\u1ee7a \u0110\u1ea1i h\u1ecdc Harvard \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng (BSC), c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng M\u1ed9t c\u00f4ng c\u1ee5 \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 d\u1ef1a tr\u00ean b\u1ed1n kh\u00eda c\u1ea1nh quan tr\u1ecdng gi\u00fap c\u00e1c c\u00f4ng ty duy tr\u00ec l\u1ee3i th\u1ebf c\u1ea1nh tranh b\u1ec1n v\u1eefng.<\/p>\n<h2 id=\"balanced-scorecard-la-gi\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"The_diem_can_bang_la_gi\"><\/span>Th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng (BSC) l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c gi\u00fap c\u00e1c doanh nghi\u1ec7p \u0111o l\u01b0\u1eddng t\u1ea7m nh\u00ecn v\u00e0 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a h\u1ecd th\u00f4ng qua b\u1ed1n kh\u00eda c\u1ea1nh ch\u00ednh: t\u00e0i ch\u00ednh, kh\u00e1ch h\u00e0ng, quy tr\u00ecnh n\u1ed9i b\u1ed9, v\u00e0 h\u1ecdc t\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n. BSC t\u1eadp trung kh\u00f4ng ch\u1ec9 v\u00e0o hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n c\u00e2n b\u1eb1ng v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 phi t\u00e0i ch\u00ednh \u0111\u1ec3 th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t t\u1ed5ng th\u1ec3 c\u1ee7a t\u1ed5 ch\u1ee9c. Trung t\u00e2m c\u1ee7a m\u00f4 h\u00ecnh n\u00e0y l\u00e0 t\u1ea7m nh\u00ecn v\u00e0 chi\u1ebfn l\u01b0\u1ee3c, \u0111\u00f3 l\u00e0 h\u01b0\u1edbng c\u1ed1t l\u00f5i m\u00e0 c\u00f4ng ty mu\u1ed1n \u0111\u1ea1t \u0111\u01b0\u1ee3c. M\u1ecdi kh\u00eda c\u1ea1nh v\u00e0 m\u1ee5c ti\u00eau \u0111\u1ec1u d\u1ef1a tr\u00ean t\u1ea7m nh\u00ecn v\u00e0 chi\u1ebfn l\u01b0\u1ee3c n\u00e0y.<\/p>\n<p style=\"text-align: justify\">Trung t\u00e2m c\u1ee7a m\u00f4 h\u00ecnh n\u00e0y l\u00e0 t\u1ea7m nh\u00ecn v\u00e0 chi\u1ebfn l\u01b0\u1ee3c, \u0111\u00f3 l\u00e0 h\u01b0\u1edbng c\u1ed1t l\u00f5i m\u00e0 doanh nghi\u1ec7p mu\u1ed1n \u0111\u1ea1t \u0111\u01b0\u1ee3c. M\u1ecdi kh\u00eda c\u1ea1nh v\u00e0 m\u1ee5c ti\u00eau \u0111\u1ec1u d\u1ef1a tr\u00ean t\u1ea7m nh\u00ecn v\u00e0 chi\u1ebfn l\u01b0\u1ee3c n\u00e0y.<\/p>\n<ul>\n<li style=\"text-align: justify\">\n<p>T\u00e0i ch\u00ednh (T\u00e0i ch\u00ednh): Doanh nghi\u1ec7p \u0111o l\u01b0\u1eddng v\u00e0 gi\u00e1m s\u00e1t nhu c\u1ea7u v\u00e0 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Kh\u00e1ch h\u00e0ng (Kh\u00e1ch h\u00e0ng): \u0110o l\u01b0\u1eddng v\u00e0 gi\u00e1m s\u00e1t s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Quy tr\u00ecnh kinh doanh n\u1ed9i b\u1ed9: \u0110o l\u01b0\u1eddng v\u00e0 gi\u00e1m s\u00e1t c\u00e1c ch\u1ec9 s\u1ed1 v\u00e0 y\u00eau c\u1ea7u cho c\u00e1c quy tr\u00ecnh ch\u00ednh c\u1ee7a kh\u00e1ch h\u00e0ng trong doanh nghi\u1ec7p.<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>H\u1ecdc t\u1eadp v\u00e0 t\u0103ng tr\u01b0\u1edfng: T\u1eadp trung v\u00e0o gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o kinh doanh l\u00e0m th\u1ebf n\u00e0o c\u00e1c doanh nghi\u1ec7p c\u1ea3i thi\u1ec7n ki\u1ebfn \u200b\u200bth\u1ee9c c\u1ee7a h\u1ecd v\u00e0 c\u00e1ch c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng ki\u1ebfn \u200b\u200bth\u1ee9c n\u00e0y \u0111\u1ec3 duy tr\u00ec l\u1ee3i th\u1ebf c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align:justify\"><em>Hai gi\u00e1o s\u01b0 Kaplan &amp; Norton \u0111\u00e3 m\u00f4 t\u1ea3 ng\u1eafn g\u1ecdn m\u00f4 h\u00ecnh BSC nh\u01b0 sau (H\u00ecnh 1):<\/em><\/p>\n<p style=\"text-align:center\"><img decoding=\"async\" alt=\"M\u00f4 h\u00ecnh b\u1ea3ng \u0111i\u1ec3m c\u00e2n b\u1eb1ng\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/ImageContent\/2015\/08\/scorecard2.png\" style=\"height:481px;width:640px\"> <\/p>\n<\/p>\n<p style=\"text-align:justify\"><em>Thu\u1ed9c t\u00ednh c\u1ee7a m\u00f4 h\u00ecnh BSC:<\/em><\/p>\n<p style=\"text-align:justify\">T\u1eeb m\u00f4 h\u00ecnh \u1edf tr\u00ean, n\u1ebfu ch\u00fang t\u00f4i xem x\u00e9t th\u1eddi gian t\u00ednh to\u00e1n t\u1eeb d\u01b0\u1edbi l\u00ean tr\u00ean c\u00f9ng, ch\u00fang t\u00f4i s\u1ebd th\u1ea5y r\u1eb1ng, l\u1ee3i nhu\u1eadn hi\u1ec7n \u0111ang ki\u1ebfm \u0111\u01b0\u1ee3c trong t\u1ed5 ch\u1ee9c th\u1ef1c s\u1ef1 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0o th\u00e1ng tr\u01b0\u1edbc, qu\u00fd tr\u01b0\u1edbc ho\u1eb7c n\u0103m ngo\u00e1i. N\u1ebfu m\u1ed9t s\u1ed1 k\u1ef9 n\u0103ng m\u1edbi v\u00e0 ki\u1ebfn \u200b\u200bth\u1ee9c m\u1edbi hi\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, ch\u00fang c\u00f3 th\u1ec3 t\u1ea1o ra k\u1ebft qu\u1ea3 v\u00e0 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh v\u00e0o n\u0103m t\u1edbi.<\/p>\n<p style=\"text-align:justify\">BSC bao g\u1ed3m c\u00e1c kh\u00eda c\u1ea1nh n\u1ed9i b\u1ed9 (c\u00e1c quy tr\u00ecnh n\u1ed9i b\u1ed9 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p) v\u00e0 c\u00e1c kh\u00eda c\u1ea1nh b\u00ean ngo\u00e0i (kh\u00eda c\u1ea1nh kh\u00e1ch h\u00e0ng c\u0169ng r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p).<\/p>\n<p style=\"text-align:justify\"><em>BSC ch\u1ee9a m\u1ed1i quan h\u1ec7 nh\u00e2n qu\u1ea3 gi\u1eefa c\u00e1c kh\u00eda c\u1ea1nh kh\u00e1c nhau (H\u00ecnh 2):<\/em><\/p>\n<p style=\"text-align:center\"><em><img decoding=\"async\" alt=\"BSC ch\u1ee9a m\u1ed1i quan h\u1ec7 nh\u00e2n qu\u1ea3 gi\u1eefa c\u00e1c kh\u00eda c\u1ea1nh kh\u00e1c nhau\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/ImageContent\/2015\/08\/scorecard.png\" style=\"height:280px;width:512px\"><\/em><\/p>\n<p style=\"text-align:justify\">\u0110\u1ec3 th\u00e0nh c\u00f4ng v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh: M\u1ed9t doanh nghi\u1ec7p c\u1ea7n g\u1eb7p kh\u00e1ch h\u00e0ng \u0111\u1ec3 h\u1ecd c\u00f3 th\u1ec3 mua s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 c\u1ee7a h\u1ecd, \u0111\u1ed3ng th\u1eddi, m\u1ed9t doanh nghi\u1ec7p c\u0169ng ph\u1ea3i c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh b\u1eb1ng c\u00e1ch c\u1ea3i thi\u1ec7n c\u00e1c quy tr\u00ecnh n\u1ed9i b\u1ed9 quan tr\u1ecdng trong doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align:justify\">\u0110\u1ec3 \u0111\u00e1p \u1ee9ng kh\u00e1ch h\u00e0ng: C\u00e1c doanh nghi\u1ec7p c\u1ea7n c\u1ea3i thi\u1ec7n quy tr\u00ecnh kinh doanh n\u1ed9i b\u1ed9 \u0111\u1ec3 s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n<p style=\"text-align:justify\">\u0110\u1ec3 c\u1ea3i thi\u1ec7n c\u00e1c quy tr\u00ecnh n\u1ed9i b\u1ed9: C\u00e1c doanh nghi\u1ec7p c\u1ea7n nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n nh\u1eefng \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c quy tr\u00ecnh n\u1ed9i b\u1ed9 v\u00e0 kh\u00e1ch h\u00e0ng.<\/p>\n<p style=\"text-align:justify\"><em>BSC quan h\u1ec7 nh\u00e2n qu\u1ea3:<\/em><\/p>\n<p style=\"text-align:justify\">T\u00f3m t\u1eaft: BSC l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thi\u1ebft l\u1eadp, th\u1ef1c hi\u1ec7n v\u00e0 gi\u00e1m s\u00e1t c\u00e1c chi\u1ebfn l\u01b0\u1ee3c v\u00e0 m\u1ee5c ti\u00eau th\u00e0nh t\u00edch c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c. \u0110\u1ed3ng th\u1eddi, BSC c\u0169ng \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c d\u1ef1a tr\u00ean b\u1ed1n kh\u00eda c\u1ea1nh: t\u00e0i ch\u00ednh, kh\u00e1ch h\u00e0ng, quy tr\u00ecnh n\u1ed9i b\u1ed9, nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1m ph\u00e1 c\u00e1c c\u01a1 h\u1ed9i ti\u1ebfn b\u1ed9 v\u00e0 \u0111\u1ed9t ph\u00e1 \u0111\u1ec3 mang l\u1ea1i s\u1ef1 th\u00e0nh c\u00f4ng v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng cho hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai trong m\u1ed9t m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh ng\u00e0y c\u00e0ng kh\u1ed1c li\u1ec7t.<\/p>\n<p style=\"text-align:justify\">\u0110\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3\/y\u1ebfu c\u1ee7a t\u1ed5 ch\u1ee9c n\u00ean d\u1ef1a tr\u00ean b\u1ed1n kh\u00eda c\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u1edf tr\u00ean, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ki\u1ec3m tra s\u1ee9c kh\u1ecfe c\u00e1 nh\u00e2n c\u1ee7a ch\u00fang t\u00f4i v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean c\u00e1c ph\u00e9p \u0111o h\u1ee3p l\u00fd \u0111\u1ec3 tr\u00e1nh ch\u1ea9n \u0111o\u00e1n ch\u1ec9 d\u1ef1a tr\u00ean m\u1ed9t s\u1ed1 ph\u00e9p \u0111o kh\u00f4ng ph\u00f9 h\u1ee3p.<\/p>\n<h2 id=\"loi-ich-cua-balanced-scorecard-bsc\"><span class=\"ez-toc-section\" id=\"Loi_ich_cua_bang_diem_can_bang_BSC\"><\/span>L\u1ee3i \u00edch c\u1ee7a b\u1ea3ng \u0111i\u1ec3m c\u00e2n b\u1eb1ng (BSC)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"tang-tinh-toan-dien\"><span class=\"ez-toc-section\" id=\"Cai_thien_tinh_toan_dien\"><\/span>C\u1ea3i thi\u1ec7n t\u00ednh to\u00e0n di\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t doanh nghi\u1ec7p d\u1ef1a tr\u00ean 4 kh\u00eda c\u1ea1nh ch\u00ednh:<\/p>\n<ul>\n<li>T\u00e0i ch\u00ednh: \u0110o l\u01b0\u1eddng k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>Kh\u00e1ch h\u00e0ng: \u0110\u00e1nh gi\u00e1 s\u1ef1 h\u00e0i l\u00f2ng v\u00e0 l\u00f2ng trung th\u00e0nh c\u1ee7a kh\u00e1ch h\u00e0ng.<\/li>\n<li>Qu\u00e1 tr\u00ecnh n\u1ed9i b\u1ed9: Gi\u00e1m s\u00e1t v\u00e0 c\u1ea3i thi\u1ec7n c\u00e1c quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>H\u1ecdc t\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n: T\u1eadp trung v\u00e0o ngu\u1ed3n nh\u00e2n l\u1ef1c v\u00e0 \u0111\u1ed5i m\u1edbi.<\/li>\n<\/ul>\n<p>H\u00e3y ch\u1eafc ch\u1eafn t\u1eadp trung kh\u00f4ng ch\u1ec9 v\u00e0o l\u1ee3i nhu\u1eadn, m\u00e0 c\u00f2n v\u1ec1 s\u1ef1 quan t\u00e2m \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 b\u1ec1n v\u1eefng.<\/p>\n<h3 id=\"lien-ket-chien-luoc-va-hoat-dong\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Lien_ket_chien_luoc\"><\/span>Li\u00ean k\u1ebft chi\u1ebfn l\u01b0\u1ee3c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng gi\u00fap bi\u1ebfn c\u00e1c chi\u1ebfn l\u01b0\u1ee3c kinh doanh th\u00e0nh c\u00e1c m\u1ee5c ti\u00eau c\u1ee5 th\u1ec3, \u0111o l\u01b0\u1eddng, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111\u00e1nh gi\u00e1 ti\u1ebfn tr\u00ecnh m\u1ed9t c\u00e1ch minh b\u1ea1ch. C\u00f4ng c\u1ee5 n\u00e0y c\u0169ng t\u1ea1o ra li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd gi\u1eefa c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd v\u00e0 nh\u00e2n vi\u00ean \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u1ed1i h\u1ee3p hi\u1ec7u qu\u1ea3 trong vi\u1ec7c th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c. Do \u0111\u00f3, t\u1ea5t c\u1ea3 c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ec1u hi\u1ec3u vai tr\u00f2 c\u1ee7a h\u1ecd v\u00e0 cam k\u1ebft \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau chung m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n v\u00e0 \u0111\u1ed3ng b\u1ed9.<\/p>\n<h3 id=\"cai-thien-hieu-qua-quan-ly\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cai_thien_hieu_qua_quan_ly\"><\/span>C\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">BSC \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng c\u00e1ch gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1eadp trung c\u00e1c ngu\u1ed3n l\u1ef1c v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd. C\u00f4ng c\u1ee5 n\u00e0y cung c\u1ea5p c\u00e1c ch\u1ec9 s\u1ed1 \u0111o l\u01b0\u1eddng r\u00f5 r\u00e0ng, h\u1ed7 tr\u1ee3 gi\u00e1m s\u00e1t ti\u1ebfn tr\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi khi c\u1ea7n thi\u1ebft. \u0110\u1ed3ng th\u1eddi, BSC c\u1ea3i thi\u1ec7n t\u00ednh minh b\u1ea1ch trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u00e0 th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n t\u1ed5 ch\u1ee9c b\u1ec1n v\u1eefng.<\/p>\n<h3 id=\"thuc-day-cai-tien-lien-tuc\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Thuc_day_cai_tien_lien_tuc\"><\/span>Th\u00fac \u0111\u1ea9y c\u1ea3i ti\u1ebfn li\u00ean t\u1ee5c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">BSC th\u00fac \u0111\u1ea9y c\u1ea3i ti\u1ebfn li\u00ean t\u1ee5c th\u00f4ng qua vi\u1ec7c ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c v\u1ea5n \u0111\u1ec1 th\u00f4ng qua ph\u00e2n t\u00edch d\u1eef li\u1ec7u hi\u1ec7u su\u1ea5t, do \u0111\u00f3 cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i ti\u1ebfn k\u1ecbp th\u1eddi \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. C\u00f4ng c\u1ee5 n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap c\u1ea3i thi\u1ec7n c\u00e1c quy tr\u00ecnh hi\u1ec7n t\u1ea1i, m\u00e0 c\u00f2n khuy\u1ebfn kh\u00edch s\u1ef1 \u0111\u1ed5i m\u1edbi v\u00e0 \u0111\u1ed9ng l\u1ef1c duy tr\u00ec b\u1ec1n v\u1eefng v\u00e0 c\u1ea1nh tranh trong d\u00e0i h\u1ea1n.<\/p>\n<h2 id=\"vi-du-ap-dung-balanced-scorecard-bsc\"><span class=\"ez-toc-section\" id=\"Vi_du_The_diem_ung_dung_BSC\"><\/span>V\u00ed d\u1ee5: Th\u1ebb \u0111i\u1ec3m \u1ee9ng d\u1ee5ng (BSC)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"1-trong-linh-vuc-san-xuat\"><span class=\"ez-toc-section\" id=\"1_Trong_linh_vuc_san_xuat\"><\/span>1. Trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00e0i ch\u00ednh: T\u1eadp trung v\u00e0o vi\u1ec7c gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t b\u1eb1ng c\u00e1ch t\u1ed1i \u01b0u h\u00f3a nguy\u00ean li\u1ec7u th\u00f4, c\u1ea3i thi\u1ec7n c\u00e1c quy tr\u00ecnh v\u00e0 \u00e1p d\u1ee5ng c\u00e1c c\u00f4ng ngh\u1ec7 ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng.<\/p>\n<p>Kh\u00e1ch h\u00e0ng: C\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m th\u00f4ng qua ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng nghi\u00eam ng\u1eb7t, t\u1ef7 l\u1ec7 s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c k\u1ebf ho\u1ea1ch ph\u1ea3n h\u1ed3i c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n<p>Qu\u00e1 tr\u00ecnh n\u1ed9i b\u1ed9: C\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t b\u1eb1ng c\u00e1ch gi\u1ea3m th\u1eddi gian ch\u1edd \u0111\u1ee3i, lo\u1ea1i b\u1ecf c\u00e1c ho\u1ea1t \u0111\u1ed9ng phi gi\u00e1 tr\u1ecb v\u00e0 \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t n\u1ea1c.<\/p>\n<p>H\u1ecdc t\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n: Nh\u00e2n vi\u00ean \u0111\u00e0o t\u1ea1o v\u1ec1 v\u1eadn h\u00e0nh v\u00e0 b\u1ea3o tr\u00ec thi\u1ebft b\u1ecb m\u1edbi v\u00e0 khuy\u1ebfn kh\u00edch nh\u00e2n vi\u00ean \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn trong c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh s\u00e1ng t\u1ea1o.<\/p>\n<h3 id=\"2-trong-linh-vuc-dich-vu\"><span class=\"ez-toc-section\" id=\"2_Trong_linh_vuc_dich_vu\"><\/span>2. Trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00e0i ch\u00ednh: T\u0103ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m l\u1ee3i nhu\u1eadn b\u1eb1ng c\u00e1ch cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 n\u00e2ng cao t\u0103ng th\u00eam gi\u00e1 tr\u1ecb, do \u0111\u00f3 gi\u1ea3m chi ph\u00ed v\u1eadn h\u00e0nh th\u00f4ng qua t\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh.<\/p>\n<p>Kh\u00e1ch h\u00e0ng: C\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng gi\u1eef ch\u00e2n kh\u00e1ch h\u00e0ng b\u1eb1ng c\u00e1ch c\u1ea3i thi\u1ec7n tr\u1ea3i nghi\u1ec7m d\u1ecbch v\u1ee5, tri\u1ec3n khai kh\u00e1ch h\u00e0ng trung th\u00e0nh v\u00e0 cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p c\u00e1 nh\u00e2n h\u00f3a.<\/p>\n<p>Qu\u00e1 tr\u00ecnh n\u1ed9i b\u1ed9: Th\u00f4ng qua c\u00e1c quy tr\u00ecnh k\u1ef9 thu\u1eadt s\u1ed1, Tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 x\u1eed l\u00fd th\u00f4ng tin nhanh h\u01a1n v\u00e0 gi\u1ea3m l\u1ed7i \u0111\u1ec3 gi\u1ea3m th\u1eddi gian x\u1eed l\u00fd nhu c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n<p>H\u1ecdc t\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n: \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ngh\u1ec7 t\u1ef1 \u0111\u1ed9ng h\u00f3a \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t c\u00f4ng vi\u1ec7c, gi\u1ea3m g\u00e1nh n\u1eb7ng c\u00f4ng vi\u1ec7c tr\u00f9ng l\u1eb7p v\u00e0 t\u1ed5 ch\u1ee9c c\u00e1c kh\u00f3a \u0111\u00e0o t\u1ea1o cho nh\u00e2n vi\u00ean \u0111\u1ec3 n\u1eafm b\u1eaft c\u00e1c c\u00f4ng c\u1ee5 v\u00e0 xu h\u01b0\u1edbng m\u1edbi.<\/p>\n<p>B\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng BSC, c\u1ea3 hai c\u00f4ng ty s\u1ea3n xu\u1ea5t v\u00e0 d\u1ecbch v\u1ee5 \u0111\u1ec1u c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c th\u00f4ng qua c\u00e1c y\u1ebfu t\u1ed1 t\u00e0i ch\u00ednh, kh\u00e1ch h\u00e0ng, quy tr\u00ecnh v\u00e0 k\u1ebft n\u1ed1i con ng\u01b0\u1eddi. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 gi\u00fap c\u00e1c c\u00f4ng ty v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3 h\u01a1n v\u00e0 c\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng c\u1ea1nh tranh trong d\u00e0i h\u1ea1n.<\/p>\n<p style=\"text-align: right\">Vi\u1ec7t Nam c\u00e2n b\u1eb1ng Vi\u1ec7t Nam<\/p>\n<p>Ngu\u1ed3n: <a href=\"http:\/\/www.ckconitsha.com\/vn\/\">http:\/\/www.ckconitsha.com\/vn\/<\/a> T\u00e1c gi\u1ea3: <a href=\"https:\/\/www.ckconitsha.com\/vn\/author\/nguyenlandung\">Nguy\u1ec5n L\u00e2n d\u0169ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u1ea1nh tranh kh\u1ed1c li\u1ec7t trong th\u1ebf gi\u1edbi kinh doanh ng\u00e0y nay, c\u00e1c c\u00f4ng ty kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. Ti\u1ebfn s\u0129 Robert S. Kaplan v\u00e0 David P. c\u1ee7a \u0110\u1ea1i h\u1ecdc Harvard \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-22186","post","type-post","status-publish","format-standard","hentry","category-kien-thuc"],"_links":{"self":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/22186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/comments?post=22186"}],"version-history":[{"count":2,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/22186\/revisions"}],"predecessor-version":[{"id":26362,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/22186\/revisions\/26362"}],"wp:attachment":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/media?parent=22186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/categories?post=22186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/tags?post=22186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}