{"id":61963,"date":"2019-04-01T12:49:12","date_gmt":"2019-04-01T10:49:12","guid":{"rendered":"https:\/\/blog.euncet.com\/?p=61963"},"modified":"2024-02-19T13:18:46","modified_gmt":"2024-02-19T12:18:46","slug":"com-treballar-balanced-scorecard","status":"publish","type":"post","link":"https:\/\/www.euncet.com\/blog\/ca\/com-treballar-balanced-scorecard\/","title":{"rendered":"Com s\u00f3n i com funcionen els balanced scorecards?"},"content":{"rendered":"<p><span class=\"TextRun SCXW41536015 BCX0\" lang=\"CA-ES\" xml:lang=\"CA-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW41536015 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Els <\/span><\/span><em><strong><span class=\"TextRun SCXW41536015 BCX0\" lang=\"CA-ES\" xml:lang=\"CA-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW41536015 BCX0\" data-ccp-charstyle=\"Strong\">balanced<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW41536015 BCX0\" data-ccp-charstyle=\"Strong\">scorecards<\/span><\/span><\/strong><\/em><span class=\"TextRun SCXW41536015 BCX0\" lang=\"CA-ES\" xml:lang=\"CA-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW41536015 BCX0\" data-ccp-parastyle=\"Normal (Web)\"> s\u00f3n eines que permeten implementar un major control i coordinaci\u00f3 sobre tots els processos gr\u00e0cies a la gran profusi\u00f3 d&#8217;informaci\u00f3 que ofereixen sobre els mateixos. En concret, els <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW41536015 BCX0\" data-ccp-parastyle=\"Normal (Web)\">balanced<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW41536015 BCX0\" data-ccp-parastyle=\"Normal (Web)\">scorecards<\/span><span class=\"NormalTextRun SCXW41536015 BCX0\" data-ccp-parastyle=\"Normal (Web)\"> estan enfocats sobre normalment quatre aspectes on el de les finances \u00e9s el fonamental. Tanmateix, van n\u00e9ixer com a necessitat d&#8217;optimitzar la coordinaci\u00f3 amb noves tasques i funcions que van anar apareixent al llarg del temps.\u202f<\/span><\/span><strong><span class=\"TextRun SCXW41536015 BCX0\" lang=\"CA-ES\" xml:lang=\"CA-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW41536015 BCX0\" data-ccp-charstyle=\"Strong\">A <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW41536015 BCX0\" data-ccp-charstyle=\"Strong\">l\u2019<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW41536015 BCX0\" data-ccp-charstyle=\"Strong\">Euncet<\/span><span class=\"NormalTextRun SCXW41536015 BCX0\" data-ccp-charstyle=\"Strong\"> Business <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW41536015 BCX0\" data-ccp-charstyle=\"Strong\">School<\/span><span class=\"NormalTextRun SCXW41536015 BCX0\" data-ccp-charstyle=\"Strong\"> volem parlar-ne m\u00e9s<\/span><\/span><\/strong><span class=\"TextRun SCXW41536015 BCX0\" lang=\"CA-ES\" xml:lang=\"CA-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW41536015 BCX0\" data-ccp-parastyle=\"Normal (Web)\"> i de com poden beneficiar el correcte funcionament de la teva empresa.<\/span><\/span><span class=\"EOP SCXW41536015 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdNDEX DE CONTINGUTS<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #222222;color:#222222\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #222222;color:#222222\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/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.euncet.com\/blog\/ca\/com-treballar-balanced-scorecard\/#Com_son_els_balanced_scorecards\" >Com s\u00f3n els balanced scorecards?\u00a0<\/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.euncet.com\/blog\/ca\/com-treballar-balanced-scorecard\/#Com_funcionen_els_balanced_scorecards\" >Com funcionen els balanced scorecards?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.euncet.com\/blog\/ca\/com-treballar-balanced-scorecard\/#Per_que_son_necessaris_els_balanced_scorecards\" >Per qu\u00e8 s\u00f3n necessaris els balanced scorecards?\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n\n<h2><span class=\"ez-toc-section\" id=\"Com_son_els_balanced_scorecards\"><\/span><span class=\"TextRun SCXW7303919 BCX0\" lang=\"CA-ES\" xml:lang=\"CA-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW7303919 BCX0\" data-ccp-parastyle=\"heading 2\">Com s\u00f3n els <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW7303919 BCX0\" data-ccp-parastyle=\"heading 2\">balanced<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW7303919 BCX0\" data-ccp-parastyle=\"heading 2\">scorecards<\/span><span class=\"NormalTextRun SCXW7303919 BCX0\" data-ccp-parastyle=\"heading 2\">?<\/span><\/span><span class=\"EOP SCXW7303919 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:300,&quot;335559739&quot;:375,&quot;335559740&quot;:690}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"none\">Com hem dit, els balanced scorecards venen a suplir una necessitat sorgida dels nous temps de m\u00e0xima competitivitat que vivim. La seva funci\u00f3 \u00e9s coordinar i fer visibles no nom\u00e9s aspectes fonamentals de l&#8217;activitat empresarial com les finances. Tamb\u00e9 han de <\/span><b><span data-contrast=\"none\">tornar rellevants i fer funcionals aspectes intangibles com ara atenci\u00f3 al client, identitat corporativa, etc. <\/span><\/b><span data-contrast=\"none\">Aix\u00ed doncs, pretenen aportar solucions integrals per a problemes que requereixen actuacions conjuntes i no a\u00efllades tal com promovien models i eines m\u00e9s cl\u00e0ssiques.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:338}\">\u00a0<\/span><span data-contrast=\"none\">El 1992 els Doctors en Economia Norton i Kaplan van fer una an\u00e0lisi dels factors claus de rendiment de les empreses m\u00e9s reeixides.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:360,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Van comprovar que entre totes elles hi havia punts en com\u00fa. Existien quatre punts o perspectives claus: resultats, clients, aprenentatge\/ creixement i processos interns. Aquesta estructura de quatre claus per als resultats financers i no financers van ser formalitzades pels esmentats economistes.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:360,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Els resultats s\u00f3n els objectius que esperen de la companyia els seus accionistes o propietaris. Pel que fa a la perspectiva del client t\u00e9 en compte la pregunta qu\u00e8 donem als nostres clients?<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:360,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">La perspectiva de processos interns aclareix si lliurem als usuaris el que esperen. Finalment, el factor aprenentatge i creixement t\u00e9 a veure amb el capital hum\u00e0 de la nostra empresa. \u00c9s un factor clau per crear valor per al producte i la pr\u00f2pia companyia. Totes aquestes variables s&#8217;organitzen en un mapa d&#8217;estrat\u00e8gies. Aquest mapa presenta els objectius i estrat\u00e8gies empresarials de forma intu\u00eftiva i accessible.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:360,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Com_funcionen_els_balanced_scorecards\"><\/span><span class=\"TextRun SCXW248409165 BCX0\" lang=\"CA-ES\" xml:lang=\"CA-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW248409165 BCX0\" data-ccp-parastyle=\"heading 2\">Com funcionen els <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW248409165 BCX0\" data-ccp-parastyle=\"heading 2\">balanced<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW248409165 BCX0\" data-ccp-parastyle=\"heading 2\">scorecards<\/span><span class=\"NormalTextRun SCXW248409165 BCX0\" data-ccp-parastyle=\"heading 2\">?<\/span><\/span><span class=\"EOP SCXW248409165 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:300,&quot;335559739&quot;:375,&quot;335559740&quot;:690}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"none\">Es crea un esquema <\/span><b><span data-contrast=\"none\">basat en les 4 perspectives del balanced scorecards<\/span><\/b><span data-contrast=\"none\">. Per a cadascuna d&#8217;aquestes perspectives s&#8217;estableixen objectius estrat\u00e8gics. <\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">S&#8217;hi associen metes que s&#8217;han de monitorar per poder indicar-nos com evolucionen i quin \u00e9s l&#8217;\u00e8xit o frac\u00e0s dels nostres plantejaments. En tots aquests nivells \u00e9s fonamental que els indicadors siguin f\u00e0cils d&#8217;entendre, visualitzar i mesurar. Aquestes mesures han d&#8217;incloure indicadors de resultats i indicadors predictius. Aquest \u00e9s un punt clau en la mesura que una de les caracter\u00edstiques de les noves perspectives del m\u00f3n empresarial actual \u00e9s que <\/span><b><span data-contrast=\"none\">requereix tenir una visi\u00f3 de conjunt sobre el present i una de m\u00e9s \u00e0mplia sobre el futur.\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:338}\">\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Cal dir que en el proc\u00e9s de balanced scorecards \u00e9s millor fixar-se objectius assequibles i sobretot petits en nombre. De fet, \u00e9s preferible escollir pocs objectius de forma n\u00edtida, precisa i ben organitzada que molts objectius. La probabilitat de complir-los descendeix conforme augmenta el seu nombre. <\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:360,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Precisament per aix\u00f2 \u00e9s pel que l&#8217;eina dels balanced scorecards t\u00e9 com a prop\u00f2sit facilitar tots els processos per poder complir millor amb la consecuci\u00f3 dels objectius associats a ells.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:360,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Per_que_son_necessaris_els_balanced_scorecards\"><\/span><span class=\"TextRun SCXW256365584 BCX0\" lang=\"CA-ES\" xml:lang=\"CA-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW256365584 BCX0\" data-ccp-parastyle=\"heading 2\">Per qu\u00e8 s\u00f3n necessaris els <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW256365584 BCX0\" data-ccp-parastyle=\"heading 2\">balanced<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW256365584 BCX0\" data-ccp-parastyle=\"heading 2\">scorecards<\/span><span class=\"NormalTextRun SCXW256365584 BCX0\" data-ccp-parastyle=\"heading 2\">?<\/span><\/span><span class=\"EOP SCXW256365584 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:300,&quot;335559739&quot;:375,&quot;335559740&quot;:690}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"none\">En el m\u00f3n empresarial cl\u00e0ssic nom\u00e9s es tenien en compte els resultats. Tanmateix, no existia un m\u00e8tode o sistema per poder obtenir-ne una resposta en temps real. Calia esperar a veure com responien les estrat\u00e8gies plantejades per\u00f2 no es podien establir prediccions de futur amb variables actuals sense haver d&#8217;assumir un risc per falta d&#8217;informaci\u00f3. Precisament els balanced scorecards neixen amb la intenci\u00f3 de <\/span><b><span data-contrast=\"none\">poder obtenir informes en temps real sobre els punts que millors resultats poden donar a l&#8217;empresa<\/span><\/b><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:338}\">\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Per tenir uns bons resultats <\/span><b><span data-contrast=\"none\">cal oferir als nostres clients el que volen<\/span><\/b><span data-contrast=\"none\">. D&#8217;altra banda, cal optimitzar al m\u00e0xim els nostres processos interns. Tamb\u00e9 hem de <\/span><a href=\"https:\/\/www.euncet.es\/claves-gestion-de-equipos-directivo\/%22%20\/t%20%22_blank\"><b><span data-contrast=\"none\">retenir bons empleats<\/span><\/b><\/a><span data-contrast=\"none\"> per millorar la nostra tasca. Finalment, hem de tenir amb tot aix\u00f2 bons resultats econ\u00f2mics. No obstant aix\u00f2, com aconseguir tots aquests punts que s\u00f3n els que expliquen en gran part l&#8217;\u00e8xit empresarial si no podem mesurar-los? L&#8217;eina del balanced scorecards pret\u00e9n aportar llum en aquest sentit.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:338}\">\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">A l\u2019Eunet Business School t&#8217;oferim la millor formaci\u00f3 <\/span><\/b><span data-contrast=\"none\">per convertir-te en un professional capacitat per prendre les millors decisions. Igualment, de la m\u00e0 dels nostres docents vinculats al m\u00f3n empresarial podr\u00e0s aprendre a manejar tots els recursos necessaris per a un correcte acompliment de les tasques executives. <\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:338}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Els balanced scorecards s\u00f3n eines que permeten implementar un major control i coordinaci\u00f3 sobre tots els processos gr\u00e0cies a la gran profusi\u00f3 d&#8217;informaci\u00f3 que ofereixen sobre els mateixos. En concret, els balanced scorecards estan enfocats sobre normalment quatre aspectes on el de les finances \u00e9s el fonamental. Tanmateix, van n\u00e9ixer com a necessitat d&#8217;optimitzar la [&hellip;]<\/p>\n","protected":false},"author":28,"featured_media":41452,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[455],"tags":[],"class_list":["post-61963","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-operacions-scm-i-logistica"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com s\u00f3n i com funcionen els balanced scorecards? | Euncet<\/title>\n<meta name=\"description\" content=\"Des de l&#039;Euncet et parlem sobre com funcionen els balanced scorecards i quins s\u00f3n els beneficis que pot aportar a la teva empresa.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.euncet.com\/blog\/ca\/com-treballar-balanced-scorecard\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com s\u00f3n i com funcionen els balanced scorecards? 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