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
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
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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
vii
REFERENCES
Books
1. Bourne, Mike and Bourne, Pippa (2000, 2002) "Balanced Scorecard in a
week", Charter Management Institute, Hodder Arnold, London, Great
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2. Frost, Bob (2000) "Measuring performance", Measurement International,
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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
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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;
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April 2006, from www.balancedscorecard.org;
4. Balanced Scorecard Institute, (2006) "Frequently asked questions about
Balanced Scorecard", (Electronic version), Retrieved April 2006 from
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work”. HBR Sep/Oct;
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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;
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Kanchan Kumar Purohit and Bidhan Chandra Mazumder, 2007.
16. Creating your Personal Balanced Score Card by Elena Salazar L.
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