DSpace at VNU: Đo lường kết quả thực hiện công việc thông qua ứng dụng mô hình Thẻ điểm cân bằng – Nghiên cứu tại Chi nhánh Ngân hàng Maritime Bank

Bourne, Mike and Bourne, Pippa 2000, 2002 "Balanced Scorecard in a week", Charter Management Institute, Hodder Arnold, London, Great Britain; 2.. Paul R Niven 2006 “Balanced Scorecard st

Đo lường kết quả thực hiện công việc thông qua ứng dụng mô hình Thẻ điểm cân bằng – Nghiên cứu tại Chi nhánh Ngân hàng Maritime Bank

Vũ Việt Dũng

Đại học Quốc gia Hà Nội Chuyên ngành: Quản trị kinh doanh; Mã số: 60 34 05

Người hướng dẫn: TS Đào Thị Thanh Lam

Năm bảo vệ: 2012

Abstract: Performance measurement is always the most interesting topic of all

managements in every industry Building a relevant indicator system to monitor and evaluate the performance of a company is a critical job that requires the managers to spend their efforts to fulfill Maritime Bank (MSB) is one of the first joint stock banks in Vietnam, with more than 20 years developing With strategic consulting from McKinsey Company, MSB is expecting to become one of the 5 biggest banks in Vietnam in 2013 Performance measurement is one of the most important initiatives which they must revise to achieve the objective

Keywords: Thẻ điểm cân bằng; Ngân hang; Quản trị kinh doanh

Content

vi

TABLE OF CONTENTS

ACKNOWLEDGMENTS i

ABSTRACT ii

TÓM TẮT iv

LIST OF FIGURES viii

LIST OF TABLES ix

ABBREVIATION x

INTRODUCTION 1

1 Rationale 1

2 Research objectives 2

3 Research questions 2

4 Data collection 3

5 Research process 3

6 Data processing 3

7 Research scope 3

8 Thesis structure 4

9 Limitation 4

CHAPTER 1: LITERATURE REVIEW 5

1.1 Performance measurement 5

1.1.1 The importance of performance measurement 5

1.1.2 Performance measurement classification 5

1.1.3 Performance measurement level 6

1.1.4 Performance measurement models 7

1.1.5 Deciding the right metrics 9

1.2 Balanced Scorecard Model 10

1.2.1 Financial perspective 14

1.2.2 Customer perspective 17

1.2.3 Internal Business Perspective 20

vii

1.2.4 Learning & Growth Perspective 22

1.3 The Balanced Scorecard: Measurement System 24

1.4 The Balanced Scorecard development 30

1.5 The Balanced Scorecard implementation 36

CHAPTER 2: FINDINGS & DEVELOPMENTS 40

2.1 Introduction about MSB 40

2.1.1 Establishment and development history 40

2.1.2 MSB’s Vision 41

2.1.3 MSB’s Mission 42

2.1.4 MSB’s Core values 42

2.1.5 MSB’s organization chart 43

2.2 Analysis of findings & developments 44

2.2.1 Findings 44

2.2.2 Developments 48

2.3 Finding summarization 52

2.3.1 General review 52

2.3.2 Perspectives review 62

CHAPTER 3: RECOMMENDATION 70

3.1 Key results 70

3.2 Recommendation 70

3.2.1 BSC Performance measurement 70

3.2.2 Recommendation 72

REFERENCES 75

APPENDIXES 78

75

REFERENCES

Books

1 Bourne, Mike and Bourne, Pippa (2000, 2002) "Balanced Scorecard in a week", Charter Management Institute, Hodder Arnold, London, Great Britain;

2 Frost, Bob (2000) "Measuring performance", Measurement International, www.MeasurementInternational.com, Dallas, USA;

3 Garrison, Ray H and Noreen, Eric W (2003) "Managerial Accounting" McGraw-Hill, New York, NY USA;

4 Harbour, L Jerry (1997) "The Basics of performance measurement" Quality resources, New York, NY, USA;

5 Kaplan, R S and Norton, D P (1996(a)) "Translating strategy into action, the Balanced Scorecard", Harvard Business School Press, Boston, Massachusetts, USA;

6 Kaplan, R S and Norton, D.P (2006) "Alignment", Harvard Business School Press, Boston, Massachusetts, USA;

7 Kaydos, W.J (1999) "Operational Performance Measurement", CRC Press LLC, N.W USA;

8 Nair, Mohan (2004) "Essentials of Balanced Scorecard", John Wiley and Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada;

9 Paul R Niven (2006) “Balanced Scorecard step by step", John Wiley and Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada;

10 Paul R Niven (2005) "Balanced Scorecard Diagnostic Maintaining Maximum Performance", John Wiley and Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada

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Articles (Published & Internet)

1 Arveson, Paul (1998) “What is the balance scorecard?”, (Electronic Version), www.balancedscorecard.org, Retrieved April 2000;

2 Arveson, Paul (1999), “Deployment of the Balanced Scorecard measurement system”, (Electronic Version) www.Balancedscorecard.org, retrieved, Oct.2006;

3 Arveson, Paul (2004) "The Revolution in Strategic Planning", Retrieved April 2006, from www.balancedscorecard.org;

4 Balanced Scorecard Institute, (2006) "Frequently asked questions about Balanced Scorecard", (Electronic version), Retrieved April 2006 from www.balancedscorecard.org;

5 Bruce W.Harber (2006) "Working together for success", Peel memorial hospital (PMH), pbVIEWS www.balancedscorecard.org, retrieved 9/7/06;

6 Kaplan, R.S and Norton, D.P (1993) “Putting the Balanced Scorecard to work” HBR Sep/Oct;

7 Kaplan and Norton, (2000) "Having a trouble with your strategy? Then Map It" HBR, Sep/Nov;

8 Kaplan, R.S and Norton, D P (2004) "Measuring The Strategic Readiness

of Intangible Assets" HBR, Feb 2004;

9 Kaplan, R.S and Norton, D P (1996(b)) “Using BSC as a strategic Management System) HBR, Jan/Feb;

10 Kaplan, R.S and Norton, D.P (1992) "Balanced Scorecard: Measures that Drive Performance", Harvard Business Review, Jan Feb pp.71-79;

11 Creating a Balanced Scorecard for financial services, Naresh Makhijani and James Creelman, 2008;

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12 The Balanced Scorecard: Structure and use in Canadian companies, Marvin Soderberg April 2006;

13 Performance Measurement with the Balanced Scorecard - A Practical Approach to Implementation within SMEs, Stefano Biazzo and Patrizia Garengo, 2006;

14 The Balanced Score Card, Matt H.Evans, 2002;

15 Performance Measurement of Banks: An Application of Balanced Scorecard, Kanchan Kumar Purohit and Bidhan Chandra Mazumder, 2007

16 Creating your Personal Balanced Score Card by Elena Salazar L