{"id":59367,"date":"2025-03-26T20:24:23","date_gmt":"2025-03-26T13:24:23","guid":{"rendered":"https:\/\/www.saokim.com.vn\/en\/?p=59367"},"modified":"2025-03-26T20:24:24","modified_gmt":"2025-03-26T13:24:24","slug":"balanced-scorecard-quan-ly-chien-luoc","status":"publish","type":"post","link":"https:\/\/www.saokim.com.vn\/en\/cam-nang\/balanced-scorecard-quan-ly-chien-luoc\/","title":{"rendered":"Balanced Scorecard: C\u00f4ng C\u1ee5 Qu\u1ea3n L\u00fd Chi\u1ebfn L\u01b0\u1ee3c Hi\u1ec7u Qu\u1ea3"},"content":{"rendered":"\n<p>Balanced Scorecard (BSC) l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c gi\u00fap t\u1ed5 ch\u1ee9c \u0111\u1ea1t m\u1ee5c ti\u00eau d\u00e0i h\u1ea1n b\u1eb1ng c\u00e1ch c\u00e2n b\u1eb1ng c\u00e1c y\u1ebfu t\u1ed1 t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1edbi thi\u1ec7u v\u1ec1 BSC, c\u00e1c ph\u1ed1i c\u1ea3nh ch\u00ednh, quy tr\u00ecnh tri\u1ec3n khai v\u00e0 c\u00e1c xu h\u01b0\u1edbng, ph\u00ea b\u00ecnh xoay quanh c\u00f4ng c\u1ee5 n\u00e0y trong m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n \u0111\u1ea1i.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"628\" src=\"https:\/\/www.saokim.com.vn\/en\/wp-content\/uploads\/2025\/03\/balanced-scorecard-cong-cu-quan-ly-chien-luoc-hieu-qua.jpg\" alt=\"Balanced Scorecard: C\u00f4ng C\u1ee5 Qu\u1ea3n L\u00fd Chi\u1ebfn L\u01b0\u1ee3c Hi\u1ec7u Qu\u1ea3\" class=\"wp-image-59372\" srcset=\"https:\/\/www.saokim.com.vn\/en\/wp-content\/uploads\/2025\/03\/balanced-scorecard-cong-cu-quan-ly-chien-luoc-hieu-qua.jpg 1200w, https:\/\/www.saokim.com.vn\/en\/wp-content\/uploads\/2025\/03\/balanced-scorecard-cong-cu-quan-ly-chien-luoc-hieu-qua-300x157.jpg 300w, https:\/\/www.saokim.com.vn\/en\/wp-content\/uploads\/2025\/03\/balanced-scorecard-cong-cu-quan-ly-chien-luoc-hieu-qua-768x402.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">1. Gi\u1edbi thi\u1ec7u v\u1ec1 Balanced Scorecard (BSC)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1.1. \u0110\u1ecbnh ngh\u0129a<\/h3>\n\n\n\n<p>Balanced Scorecard (BSC) l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c v\u00e0 h\u1ec7 th\u1ed1ng \u0111o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u1ea3i thi\u1ec7n k\u1ebft qu\u1ea3 c\u1ea3 b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i doanh nghi\u1ec7p. V\u1edbi vai tr\u00f2 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 chi\u1ebfn l\u01b0\u1ee3c m\u1ea1nh m\u1ebd, BSC gi\u00fap c\u00e1c c\u00f4ng ty kh\u00f4ng ch\u1ec9 t\u1eadp trung v\u00e0o c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u0111\u00e1nh gi\u00e1 c\u00e1c y\u1ebfu t\u1ed1 phi t\u00e0i ch\u00ednh, t\u1ea1o ra m\u1ed9t b\u1ee9c tranh to\u00e0n di\u1ec7n v\u1ec1 c\u00e1c quy tr\u00ecnh v\u00e0 ho\u1ea1t \u0111\u1ed9ng thi\u1ebft y\u1ebfu \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.2. L\u1ecbch s\u1eed h\u00ecnh th\u00e0nh<\/h3>\n\n\n\n<p>Kh\u00e1i ni\u1ec7m BSC l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u v\u00e0o n\u0103m 1992 b\u1edfi David Norton v\u00e0 Robert Kaplan. \u00dd t\u01b0\u1edfng n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c m\u1edf r\u1ed9ng c\u00e1c bi\u1ec7n ph\u00e1p hi\u1ec7u su\u1ea5t truy\u1ec1n th\u1ed1ng \u0111\u1ec3 bao g\u1ed3m c\u00e1c ch\u1ec9 s\u1ed1 phi t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1i nh\u00ecn s\u00e2u r\u1ed9ng h\u01a1n v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. B\u00e0i b\u00e1o n\u1ed5i ti\u1ebfng c\u1ee7a h\u1ecd tr\u00ean Harvard Business Review, v\u1edbi t\u1ef1a \u0111\u1ec1 &#8220;The Balanced Scorecard\u2014Measures That Drive Performance,&#8221; \u0111\u00e3 m\u1edf ra m\u1ed9t k\u1ef7 nguy\u00ean m\u1edbi trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t.<\/p>\n\n\n\n<p>Ban \u0111\u1ea7u, BSC \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p v\u00ec l\u1ee3i nhu\u1eadn, nh\u01b0ng sau \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u00e0 c\u01a1 quan ch\u00ednh ph\u1ee7. Ng\u00e0y nay, BSC kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i \u1edf Hoa K\u1ef3, Ch\u00e2u \u00c2u v\u00e0 Ch\u00e2u \u00c1, m\u00e0 c\u00f2n \u0111ang \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ph\u1ed5 bi\u1ebfn h\u01a1n \u1edf Trung \u0110\u00f4ng v\u00e0 Ch\u00e2u Phi.<\/p>\n\n\n\n<p>V\u00e0o nh\u1eefng n\u0103m 1990, BSC \u0111\u00e3 ph\u00e1t tri\u1ec3n th\u00e0nh m\u1ed9t h\u1ec7 th\u1ed1ng to\u00e0n di\u1ec7n h\u01a1n, gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c gi\u00e1m s\u00e1t chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a m\u00ecnh, t\u1eeb vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ebfn th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 d\u1ef1 \u00e1n. C\u00e1c b\u1ea3n \u0111\u1ed3 chi\u1ebfn l\u01b0\u1ee3c (strategy maps) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ef1 li\u00ean k\u1ebft gi\u1eefa c\u00e1c bi\u1ec7n ph\u00e1p hi\u1ec7u su\u1ea5t v\u00e0 c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c. \u0110\u1ebfn cu\u1ed1i th\u1eadp ni\u00ean 1990, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung th\u00eam m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng: tuy\u00ean b\u1ed1 v\u1ec1 t\u1ea7m nh\u00ecn ho\u1eb7c \u0111i\u1ec3m \u0111\u1ebfn, gi\u00fap \u0111\u1ecbnh h\u01b0\u1edbng th\u00e0nh c\u00f4ng chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n\n\n\n<p>BSC ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn tr\u00ean to\u00e0n th\u1ebf gi\u1edbi, \u0111\u1eb7c bi\u1ec7t l\u00e0 sau khi cu\u1ed1n s\u00e1ch &#8220;The Balanced Scorecard: Translating Strategy into Action&#8221; c\u1ee7a Kaplan v\u00e0 Norton \u0111\u01b0\u1ee3c xu\u1ea5t b\u1ea3n v\u00e0o n\u0103m 1996. Sau \u0111\u00f3, Kaplan ti\u1ebfp t\u1ee5c xu\u1ea5t b\u1ea3n cu\u1ed1n s\u00e1ch &#8220;The Balanced Scorecard: You Can&#8217;t Drive a Car Solely Relying on a Rear View Mirror.&#8221; M\u1ed9t b\u00e1o c\u00e1o n\u0103m 2013 c\u1ee7a Bain &amp; Company c\u0169ng \u0111\u00e3 x\u00e1c nh\u1eadn BSC l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn th\u1ee9 n\u0103m tr\u00ean to\u00e0n c\u1ea7u.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.3. M\u1ee5c \u0111\u00edch<\/h3>\n\n\n\n<p>M\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a BSC l\u00e0 theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c y\u1ebfu t\u1ed1 phi t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi t\u00edch h\u1ee3p c\u00e1c kh\u00eda c\u1ea1nh t\u00e0i ch\u00ednh truy\u1ec1n th\u1ed1ng v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c nh\u01b0 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng, quy tr\u00ecnh kinh doanh n\u1ed9i b\u1ed9 v\u00e0 kh\u1ea3 n\u0103ng h\u1ecdc h\u1ecfi, ph\u00e1t tri\u1ec3n. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1ed5 ch\u1ee9c \u0111o l\u01b0\u1eddng t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng thi\u1ebft y\u1ebfu nh\u1eb1m t\u1ea1o ra gi\u00e1 tr\u1ecb b\u1ec1n v\u1eefng.<\/p>\n\n\n\n<p>BSC kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 c\u00e1c l\u0129nh v\u1ef1c quan tr\u1ecdng nh\u01b0 \u0111\u1ed5i m\u1edbi s\u1ea3n ph\u1ea9m v\u00e0 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng. Th\u00f4ng qua vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c th\u00e0nh c\u00e1c m\u1ee5c ti\u00eau hi\u1ec7u su\u1ea5t c\u1ee5 th\u1ec3, BSC gi\u00fap t\u1ed5 ch\u1ee9c gi\u00e1m s\u00e1t, \u0111o l\u01b0\u1eddng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ee5c ti\u00eau d\u00e0i h\u1ea1n lu\u00f4n \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng.<\/p>\n\n\n\n<p>BSC h\u1ed7 tr\u1ee3 c\u00e1c t\u1ed5 ch\u1ee9c c\u1ea3i thi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u1ed9i b\u1ed9 v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c k\u1ebft qu\u1ea3 b\u00ean ngo\u00e0i t\u1ed1t h\u01a1n. Ngo\u00e0i ra, n\u00f3 c\u0169ng \u0111o l\u01b0\u1eddng d\u1eef li\u1ec7u hi\u1ec7u su\u1ea5t qu\u00e1 kh\u1ee9 v\u00e0 cung c\u1ea5p ph\u1ea3n h\u1ed3i quan tr\u1ecdng \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c h\u01a1n trong t\u01b0\u01a1ng lai. BSC \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t t\u1eeb b\u1ed1n ph\u1ed1i c\u1ea3nh ch\u1ee7 ch\u1ed1t, bao g\u1ed3m t\u00e0i ch\u00ednh, kh\u00e1ch h\u00e0ng, quy tr\u00ecnh kinh doanh n\u1ed9i b\u1ed9 v\u00e0 h\u1ecdc h\u1ecfi, ph\u00e1t tri\u1ec3n, gi\u00fap t\u1ea1o ra m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n to\u00e0n di\u1ec7n v\u00e0 b\u1ec1n v\u1eefng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. C\u00e1c ph\u1ed1i c\u1ea3nh ch\u00ednh c\u1ee7a Balanced Scorecard (BSC)<\/h2>\n\n\n\n<p>Balanced Scorecard (BSC) \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c qua b\u1ed1n ph\u1ed1i c\u1ea3nh ch\u1ee7 ch\u1ed1t, m\u1ed7i ph\u1ed1i c\u1ea3nh ph\u1ea3n \u00e1nh m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c t\u1ea1o ra gi\u00e1 tr\u1ecb b\u1ec1n v\u1eefng. C\u00e1c ph\u1ed1i c\u1ea3nh n\u00e0y kh\u00f4ng ch\u1ec9 c\u00f3 s\u1ef1 li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 v\u00e0 c\u1ee7ng c\u1ed1 l\u1eabn nhau, t\u1ea1o n\u00ean m\u1ed9t c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u00e0 s\u00e2u s\u1eafc v\u1ec1 hi\u1ec7u su\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u1ed1i c\u1ea3nh t\u00e0i ch\u00ednh (Financial Perspective):<\/strong><br>Ph\u1ed1i c\u1ea3nh t\u00e0i ch\u00ednh t\u1eadp trung v\u00e0o vi\u1ec7c \u0111o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c, nh\u1eb1m \u0111\u00e1nh gi\u00e1 xem c\u00e1c chi\u1ebfn l\u01b0\u1ee3c v\u00e0 quy tr\u00ecnh c\u00f3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 t\u1ea1o ra gi\u00e1 tr\u1ecb kinh t\u1ebf nh\u01b0 mong \u0111\u1ee3i hay kh\u00f4ng. C\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 bao g\u1ed3m doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn, t\u1ef7 su\u1ea5t ho\u00e0n v\u1ed1n (ROI), v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 ng\u00e2n s\u00e1ch kh\u00e1c. \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ef1 th\u00e0nh c\u00f4ng trong vi\u1ec7c t\u1ea1o d\u1ef1ng gi\u00e1 tr\u1ecb kinh t\u1ebf. V\u00ed d\u1ee5, Apple ch\u00fa tr\u1ecdng v\u00e0o gi\u00e1 tr\u1ecb c\u1ed5 \u0111\u00f4ng t\u1eeb g\u00f3c \u0111\u1ed9 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o m\u1ecdi chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec1u h\u1ed7 tr\u1ee3 s\u1ef1 t\u0103ng tr\u01b0\u1edfng t\u00e0i ch\u00ednh b\u1ec1n v\u1eefng.<\/li>\n\n\n\n<li><strong>Ph\u1ed1i c\u1ea3nh kh\u00e1ch h\u00e0ng (Customer Perspective):<\/strong><br>T\u1eadp trung v\u00e0o vi\u1ec7c thu th\u1eadp quan \u0111i\u1ec3m c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ef1 h\u00e0i l\u00f2ng v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, gi\u00e1 c\u1ea3 v\u00e0 d\u1ecbch v\u1ee5. Nh\u1eefng y\u1ebfu t\u1ed1 nh\u01b0 s\u1ef1 nh\u1eadn th\u1ee9c c\u1ee7a kh\u00e1ch h\u00e0ng v\u1ec1 s\u1ea3n ph\u1ea9m, t\u1ed1c \u0111\u1ed9 giao h\u00e0ng, v\u00e0 tr\u1ea3i nghi\u1ec7m d\u1ecbch v\u1ee5 kh\u00e1ch h\u00e0ng \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o \u0111\u00e1nh gi\u00e1. C\u00e1c ch\u1ec9 s\u1ed1 c\u00f3 th\u1ec3 bao g\u1ed3m m\u1ee9c \u0111\u1ed9 gi\u1edbi thi\u1ec7u, t\u1ed1c \u0111\u1ed9 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, v\u00e0 \u0111i\u1ec3m s\u1ed1 qu\u1ea3ng b\u00e1 r\u00f2ng (NPS). Apple \u0111\u00e3 nh\u1ea5n m\u1ea1nh th\u1ecb ph\u1ea7n v\u00e0 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng, ph\u00e1t tri\u1ec3n c\u00e1c cu\u1ed9c kh\u1ea3o s\u00e1t \u0111\u1ed9c l\u1eadp \u0111\u1ec3 theo d\u00f5i c\u00e1c ph\u00e2n kh\u00fac th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u1ea3i thi\u1ec7n tr\u1ea3i nghi\u1ec7m kh\u00e1ch h\u00e0ng to\u00e0n di\u1ec7n.<\/li>\n\n\n\n<li><strong>Ph\u1ed1i c\u1ea3nh quy tr\u00ecnh kinh doanh n\u1ed9i b\u1ed9 (Internal Business Process Perspective):<\/strong><br>\u0110\u00e1nh gi\u00e1 xem c\u00e1c quy tr\u00ecnh c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 t\u1ea1o ra gi\u00e1 tr\u1ecb cho kh\u00e1ch h\u00e0ng hay kh\u00f4ng. C\u00e1c ch\u1ec9 s\u1ed1 hi\u1ec7u su\u1ea5t s\u1ebd xem x\u00e9t m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a quy tr\u00ecnh s\u1ea3n xu\u1ea5t, t\u1eeb s\u1ea3n ph\u1ea9m \u0111\u1ea7u v\u00e0o \u0111\u1ebfn k\u1ebft qu\u1ea3 \u0111\u1ea7u ra, \u0111\u1ed3ng th\u1eddi ph\u00e2n t\u00edch c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 s\u1ef1 ch\u1eadm tr\u1ec5, t\u1eafc ngh\u1ebdn, v\u00e0 l\u00e3ng ph\u00ed. Apple ch\u00fa tr\u1ecdng ph\u00e1t tri\u1ec3n c\u00e1c n\u0103ng l\u1ef1c c\u1ed1t l\u00f5i nh\u01b0 giao di\u1ec7n th\u00e2n thi\u1ec7n v\u1edbi ng\u01b0\u1eddi d\u00f9ng, h\u1ec7 th\u1ed1ng ph\u00e2n ph\u1ed1i hi\u1ec7u qu\u1ea3 v\u00e0 ki\u1ebfn tr\u00fac ph\u1ea7n m\u1ec1m m\u1ea1nh m\u1ebd, gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh v\u00e0 gia t\u0103ng hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c.<\/li>\n\n\n\n<li><strong>Ph\u1ed1i c\u1ea3nh h\u1ecdc h\u1ecfi v\u00e0 ph\u00e1t tri\u1ec3n (Learning and Growth Perspective):<\/strong><br>Xem x\u00e9t vi\u1ec7c t\u1ed5 ch\u1ee9c c\u00f3 t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c nh\u00e2n s\u1ef1 v\u00e0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c hay kh\u00f4ng. Ph\u1ed1i c\u1ea3nh n\u00e0y \u0111\u00e1nh gi\u00e1 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a ngu\u1ed3n nh\u00e2n l\u1ef1c, kh\u1ea3 n\u0103ng \u00e1p d\u1ee5ng ki\u1ebfn th\u1ee9c v\u00e0 th\u00f4ng tin \u0111\u1ec3 t\u1ea1o ra l\u1ee3i th\u1ebf c\u1ea1nh tranh. C\u00e1c y\u1ebfu t\u1ed1 c\u1ea7n xem x\u00e9t bao g\u1ed3m ngu\u1ed3n l\u1ef1c \u0111\u00e0o t\u1ea1o, ki\u1ebfn th\u1ee9c c\u1ee7a nh\u00e2n vi\u00ean, v\u00e0 s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a v\u0103n h\u00f3a t\u1ed5 ch\u1ee9c v\u1edbi m\u1ee5c ti\u00eau d\u00e0i h\u1ea1n. Apple lu\u00f4n ch\u00fa tr\u1ecdng \u0111\u1ebfn th\u00e1i \u0111\u1ed9 c\u1ee7a nh\u00e2n vi\u00ean \u0111\u1ed1i v\u1edbi \u0111\u1ed5i m\u1edbi v\u00e0 c\u1ea3i ti\u1ebfn, th\u00f4ng qua c\u00e1c cu\u1ed9c kh\u1ea3o s\u00e1t th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 \u0111o l\u01b0\u1eddng m\u1ee9c \u0111\u1ed9 hi\u1ec3u bi\u1ebft c\u1ee7a nh\u00e2n vi\u00ean v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c c\u00f4ng ty.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2.1. M\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c ph\u1ed1i c\u1ea3nh<\/h3>\n\n\n\n<p>C\u00e1c ph\u1ed1i c\u1ea3nh c\u1ee7a BSC kh\u00f4ng ch\u1ec9 t\u00e1ch bi\u1ec7t m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 l\u1eabn nhau trong m\u1ed9t m\u1ed1i quan h\u1ec7 nh\u00e2n qu\u1ea3 s\u00e2u s\u1eafc. B\u1ea3n \u0111\u1ed3 chi\u1ebfn l\u01b0\u1ee3c (strategy map) ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu \u00edch \u0111\u1ec3 minh h\u1ecda m\u1ed1i quan h\u1ec7 n\u00e0y. M\u1ed1i quan h\u1ec7 nh\u00e2n qu\u1ea3 trong BSC b\u1eaft \u0111\u1ea7u t\u1eeb \u201ch\u1ecdc h\u1ecfi v\u00e0 ph\u00e1t tri\u1ec3n\u201d nh\u01b0 n\u1ec1n t\u1ea3ng, ti\u1ebfn \u0111\u1ebfn \u201cquy tr\u00ecnh\u201d, sau \u0111\u00f3 l\u00e0 \u201ckh\u00e1ch h\u00e0ng\u201d, v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 \u201ct\u00e0i ch\u00ednh\u201d. M\u1ed7i y\u1ebfu t\u1ed1 s\u1ebd cung c\u1ea5p \u0111\u1ea7u ra cho y\u1ebfu t\u1ed1 ti\u1ebfp theo, t\u1eeb \u0111\u00f3 gi\u00fap t\u1ed5 ch\u1ee9c x\u00e2y d\u1ef1ng m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c v\u1eefng ch\u1eafc v\u00e0 c\u00f3 t\u00ednh b\u1ec1n v\u1eefng cao.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2.2. B\u1ea3y y\u1ebfu t\u1ed1 m\u1edf r\u1ed9ng trong Balanced Scorecard:<\/h3>\n\n\n\n<p>B\u00ean c\u1ea1nh b\u1ed1n ph\u1ed1i c\u1ea3nh c\u1ed1t l\u00f5i, BSC c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng th\u00eam ba y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap th\u00fac \u0111\u1ea9y s\u1ef1 th\u00e0nh c\u00f4ng v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a t\u1ed5 ch\u1ee9c:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh:<\/strong> \u0110o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c.<\/li>\n\n\n\n<li><strong>S\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng:<\/strong> \u0110\u00e1nh gi\u00e1 s\u1ef1 th\u1ecfa m\u00e3n c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5.<\/li>\n\n\n\n<li><strong>Quy tr\u00ecnh n\u1ed9i b\u1ed9:<\/strong> C\u1ea3i thi\u1ec7n v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c quy tr\u00ecnh kinh doanh n\u1ed9i b\u1ed9.<\/li>\n\n\n\n<li><strong>H\u1ecdc h\u1ecfi v\u00e0 ph\u00e1t tri\u1ec3n:<\/strong> T\u1eadp trung v\u00e0o ph\u00e1t tri\u1ec3n ngu\u1ed3n l\u1ef1c nh\u00e2n s\u1ef1 v\u00e0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng.<\/li>\n\n\n\n<li><strong>S\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa chi\u1ebfn l\u01b0\u1ee3c v\u00e0 t\u1ea7m nh\u00ecn:<\/strong> \u0110\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n.<\/li>\n\n\n\n<li><strong>Qu\u1ea3n tr\u1ecb v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh:<\/strong> T\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 t\u0103ng c\u01b0\u1eddng t\u00ednh tr\u00e1ch nhi\u1ec7m trong c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd.<\/li>\n\n\n\n<li><strong>C\u01a1 ch\u1ebf giao ti\u1ebfp v\u00e0 ph\u1ea3n h\u1ed3i:<\/strong> Bao g\u1ed3m c\u00e1c \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh c\u1ea3i ti\u1ebfn li\u00ean t\u1ee5c.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">3. \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 L\u1ee3i \u00edch c\u1ee7a Balanced Scorecard (BSC)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1eb7c \u0111i\u1ec3m:<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Balanced Scorecard (BSC) l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c m\u1ea1nh m\u1ebd, gi\u00fap t\u1ed5 ch\u1ee9c thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u1eeb b\u1ed1n kh\u00eda c\u1ea1nh kinh doanh then ch\u1ed1t: t\u00e0i ch\u00ednh, kh\u00e1ch h\u00e0ng, quy tr\u00ecnh kinh doanh n\u1ed9i b\u1ed9, v\u00e0 h\u1ecdc h\u1ecfi &amp; ph\u00e1t tri\u1ec3n. Thay v\u00ec ch\u1ec9 t\u1eadp trung v\u00e0o c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh, BSC k\u1ebft h\u1ee3p m\u1ed9t c\u00e1ch h\u00e0i h\u00f2a c\u00e1c y\u1ebfu t\u1ed1 phi t\u00e0i ch\u00ednh, mang l\u1ea1i c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 hi\u1ec7u su\u1ea5t t\u1ed5 ch\u1ee9c.<\/p>\n\n\n\n<p>BSC gi\u00fap t\u1ed5 ch\u1ee9c nh\u1eadn di\u1ec7n c\u00e1c y\u1ebfu t\u1ed1 c\u1ea3n tr\u1edf hi\u1ec7u su\u1ea5t v\u00e0 t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c chi\u1ebfn l\u01b0\u1ee3c c\u1ea3i thi\u1ec7n. Vi\u1ec7c thu th\u1eadp c\u00e1c m\u1ee5c ti\u00eau, ch\u1ec9 s\u1ed1 \u0111o l\u01b0\u1eddng, s\u00e1ng ki\u1ebfn v\u00e0 m\u1ee5c ti\u00eau cho ph\u00e9p c\u00f4ng ty x\u00e1c \u0111\u1ecbnh r\u00f5 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n gi\u1ea3i quy\u1ebft v\u00e0 tri\u1ec3n khai c\u00e1c thay \u0111\u1ed5i chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3. M\u1eb7c d\u00f9 c\u00f3 kh\u1ea3 n\u0103ng \u0111o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t, BSC th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c thay v\u00ec ch\u1ec9 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111o l\u01b0\u1eddng thu\u1ea7n t\u00fay.<\/p>\n\n\n\n<p>V\u1edbi m\u1ee5c ti\u00eau chuy\u1ec3n h\u00f3a c\u00e1c chi\u1ebfn l\u01b0\u1ee3c th\u00e0nh c\u00e1c m\u1ee5c ti\u00eau hi\u1ec7u su\u1ea5t c\u1ee5 th\u1ec3, BSC y\u00eau c\u1ea7u s\u1ef1 gi\u00e1m s\u00e1t li\u00ean t\u1ee5c v\u00e0 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ed5 ch\u1ee9c \u0111ang \u0111i \u0111\u00fang h\u01b0\u1edbng \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau \u0111\u1ec1 ra. BSC s\u1eed d\u1ee5ng b\u1ea3n \u0111\u1ed3 chi\u1ebfn l\u01b0\u1ee3c (strategy map) \u0111\u1ec3 tr\u1ef1c quan h\u00f3a m\u1ed1i quan h\u1ec7 nh\u00e2n qu\u1ea3 gi\u1eefa c\u00e1c ph\u1ed1i c\u1ea3nh, gi\u00fap t\u1ed5 ch\u1ee9c d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n c\u00e1c \u0111i\u1ec3m m\u1ea1nh v\u00e0 y\u1ebfu c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<p>C\u00e1c doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng scorecard t\u00f9y ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi ho\u00e0n c\u1ea3nh th\u1ecb tr\u01b0\u1eddng, chi\u1ebfn l\u01b0\u1ee3c s\u1ea3n ph\u1ea9m v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 c\u1ea1nh tranh \u0111\u1eb7c th\u00f9, do \u0111\u00f3 BSC kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t khu\u00f4n m\u1eabu duy nh\u1ea5t \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u1ee3i \u00edch:<\/strong><\/li>\n<\/ul>\n\n\n\n<p>BSC mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c, gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c thu th\u1eadp v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u. Thay v\u00ec s\u1eed d\u1ee5ng nhi\u1ec1u c\u00f4ng c\u1ee5 ri\u00eang bi\u1ec7t, BSC t\u1eadp h\u1ee3p t\u1ea5t c\u1ea3 th\u00f4ng tin quan tr\u1ecdng v\u00e0o m\u1ed9t b\u00e1o c\u00e1o duy nh\u1ea5t, gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd ti\u1ebft ki\u1ec7m th\u1eddi gian, ngu\u1ed3n l\u1ef1c v\u00e0 chi ph\u00ed trong qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 v\u00e0 c\u1ea3i thi\u1ec7n quy tr\u00ecnh.<\/p>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch l\u1edbn nh\u1ea5t c\u1ee7a BSC l\u00e0 kh\u1ea3 n\u0103ng cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft kh\u00f4ng ch\u1ec9 v\u1ec1 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh m\u00e0 c\u00f2n v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 v\u00e0 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 c\u00e1i nh\u00ecn s\u00e2u s\u1eafc v\u1ec1 t\u00ecnh tr\u1ea1ng hi\u1ec7n t\u1ea1i c\u1ee7a c\u00f4ng ty v\u00e0 h\u01b0\u1edbng \u0111i c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u1ea3i thi\u1ec7n.<\/p>\n\n\n\n<p>BSC c\u00f2n gi\u00fap gi\u1ea3m s\u1ef1 ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c quy tr\u00ecnh k\u00e9m hi\u1ec7u qu\u1ea3, th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn t\u1ed1i \u01b0u h\u00f3a c\u1ee5c b\u1ed9, m\u1ed9t hi\u1ec7n t\u01b0\u1ee3ng l\u00e0m gi\u1ea3m n\u0103ng su\u1ea5t v\u00e0 gia t\u0103ng chi ph\u00ed. Thay v\u00e0o \u0111\u00f3, BSC th\u00fac \u0111\u1ea9y c\u00e1c c\u1ea3i ti\u1ebfn to\u00e0n di\u1ec7n, t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u su\u1ea5t t\u1ed5ng th\u1ec3 c\u1ee7a t\u1ed5 ch\u1ee9c, gi\u1ea3m thi\u1ec3u chi ph\u00ed v\u00e0 n\u00e2ng cao uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u.<\/p>\n\n\n\n<p>B\u1eb1ng c\u00e1ch k\u1ebft h\u1ee3p d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 v\u1ec1 v\u1ed1n tr\u00ed tu\u1ec7, BSC gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c quy tr\u00ecnh n\u1ed9i b\u1ed9, \u0111\u1ed3ng th\u1eddi truy\u1ec1n \u0111\u1ea1t m\u1ee5c ti\u00eau v\u00e0 \u01b0u ti\u00ean cho to\u00e0n b\u1ed9 t\u1ed5 ch\u1ee9c, \u0111\u1ea3m b\u1ea3o m\u1ecdi nh\u00e2n vi\u00ean \u0111\u1ec1u hi\u1ec3u r\u00f5 vai tr\u00f2 c\u1ee7a m\u00ecnh trong vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, BSC gi\u00fap t\u1ed5 ch\u1ee9c c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng b\u1eb1ng c\u00e1ch bu\u1ed9c c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd ph\u1ea3i xem x\u00e9t li\u1ec7u m\u1ed9t c\u1ea3i ti\u1ebfn trong m\u1ed9t l\u0129nh v\u1ef1c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c hay kh\u00f4ng. Vi\u1ec7c t\u1eadp h\u1ee3p c\u00e1c s\u1ed1 li\u1ec7u quan tr\u1ecdng l\u1ea1i v\u1edbi nhau trong m\u1ed9t b\u00e1o c\u00e1o duy nh\u1ea5t gi\u00fap t\u1ed5 ch\u1ee9c d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n c\u00e1c \u0111i\u1ec3m c\u1ea7n c\u1ea3i thi\u1ec7n v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u1ed1t h\u01a1n trong t\u01b0\u01a1ng lai.<\/p>\n\n\n\n<p>Cu\u1ed1i c\u00f9ng, BSC kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 \u0111o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 giao ti\u1ebfp m\u1ea1nh m\u1ebd, gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ea3m b\u1ea3o m\u1ecdi nh\u00e2n vi\u00ean \u0111\u1ec1u hi\u1ec3u r\u00f5 c\u00e1ch m\u00e0 c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y c\u1ee7a h\u1ecd \u0111\u00f3ng g\u00f3p v\u00e0o vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c l\u1edbn h\u01a1n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. \u1ee8ng d\u1ee5ng v\u00e0 V\u00ed D\u1ee5 v\u1ec1 Balanced Scorecard (BSC)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng:<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Ban \u0111\u1ea7u, Balanced Scorecard (BSC) \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf d\u00e0nh ri\u00eang cho c\u00e1c c\u00f4ng ty v\u00ec l\u1ee3i nhu\u1eadn, tuy nhi\u00ean, theo th\u1eddi gian, n\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 m\u1edf r\u1ed9ng \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u00e0 c\u01a1 quan ch\u00ednh ph\u1ee7. Hi\u1ec7n nay, BSC \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i trong nhi\u1ec1u l\u0129nh v\u1ef1c nh\u01b0 kinh doanh, ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn t\u1ea1i Hoa K\u1ef3, Ch\u00e2u \u00c2u v\u00e0 Ch\u00e2u \u00c1, v\u00e0 \u0111ang ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c \u0111\u00f3n nh\u1eadn \u1edf c\u00e1c khu v\u1ef1c Trung \u0110\u00f4ng v\u00e0 Ch\u00e2u Phi.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>V\u00ed d\u1ee5:<\/strong><\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Ng\u00e0nh ng\u00e2n h\u00e0ng:<\/strong><br>Nhi\u1ec1u ng\u00e2n h\u00e0ng hi\u1ec7n nay th\u1ef1c hi\u1ec7n c\u00e1c cu\u1ed9c kh\u1ea3o s\u00e1t \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng v\u1ec1 d\u1ecbch v\u1ee5 c\u1ee7a h\u1ecd. C\u00e1c cu\u1ed9c kh\u1ea3o s\u00e1t n\u00e0y kh\u00f4ng ch\u1ec9 \u0111o l\u01b0\u1eddng th\u1eddi gian ch\u1edd \u0111\u1ee3i v\u00e0 tr\u1ea3i nghi\u1ec7m giao d\u1ecbch m\u00e0 c\u00f2n thu th\u1eadp ph\u1ea3n h\u1ed3i v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng giao ti\u1ebfp v\u1edbi nh\u00e2n vi\u00ean v\u00e0 s\u1ef1 h\u00e0i l\u00f2ng t\u1ed5ng th\u1ec3 c\u1ee7a kh\u00e1ch h\u00e0ng. Th\u00f4ng qua c\u00e1c d\u1eef li\u1ec7u n\u00e0y, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 \u0111\u00e0o t\u1ea1o l\u1ea1i nh\u00e2n vi\u00ean ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh n\u1ebfu ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 trong d\u1ecbch v\u1ee5, s\u1ea3n ph\u1ea9m hay quy tr\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng. \u0110\u00e2y l\u00e0 m\u1ed9t v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng BSC \u0111\u1ec3 c\u1ea3i ti\u1ebfn d\u1ecbch v\u1ee5 kh\u00e1ch h\u00e0ng v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh n\u1ed9i b\u1ed9.<\/li>\n\n\n\n<li><strong>C\u00e1c c\u00f4ng ty kh\u1ea3o s\u00e1t b\u00ean ngo\u00e0i:<\/strong><br>C\u00e1c c\u00f4ng ty nh\u01b0 J.D. Power cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u1ea3o s\u00e1t gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. J.D. Power thu th\u1eadp th\u00f4ng tin t\u1eeb nhi\u1ec1u ng\u00e0nh ngh\u1ec1, bao g\u1ed3m d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng nghi\u1ec7p \u00f4 t\u00f4, sau \u0111\u00f3 t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 v\u00e0 \u0111\u01b0a ra nh\u1eefng khuy\u1ebfn ngh\u1ecb \u0111\u1ec3 c\u1ea3i thi\u1ec7n. \u0110\u00e2y l\u00e0 c\u00e1ch th\u1ee9c c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng BSC \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn s\u00e2u s\u1eafc h\u01a1n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c cho ph\u00f9 h\u1ee3p.<\/li>\n\n\n\n<li><strong>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf t\u1eeb Apple:<\/strong><br>Apple (l\u00fac \u0111\u00f3 c\u00f2n g\u1ecdi l\u00e0 Apple Computer) l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng ty \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng BSC \u0111\u1ec3 m\u1edf r\u1ed9ng tr\u1ecdng t\u00e2m qu\u1ea3n l\u00fd ra ngo\u00e0i c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh truy\u1ec1n th\u1ed1ng nh\u01b0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p hay t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1eeb g\u00f3c \u0111\u1ed9 t\u00e0i ch\u00ednh<\/strong>, Apple t\u1eadp trung v\u00e0o vi\u1ec7c gia t\u0103ng gi\u00e1 tr\u1ecb c\u1ed5 \u0111\u00f4ng.<\/li>\n\n\n\n<li><strong>T\u1eeb g\u00f3c \u0111\u1ed9 kh\u00e1ch h\u00e0ng<\/strong>, h\u1ecd nh\u1ea5n m\u1ea1nh \u0111\u1ebfn th\u1ecb ph\u1ea7n v\u00e0 m\u1ee9c \u0111\u1ed9 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng. Nh\u1eadn th\u1ea5y s\u1ef1 \u0111a d\u1ea1ng trong c\u01a1 s\u1edf kh\u00e1ch h\u00e0ng, Apple \u0111\u00e3 ph\u00e1t tri\u1ec3n c\u00e1c cu\u1ed9c kh\u1ea3o s\u00e1t \u0111\u1ed9c l\u1eadp \u0111\u1ec3 theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng tr\u00ean to\u00e0n c\u1ea7u.<\/li>\n\n\n\n<li><strong>V\u1ec1 quy tr\u00ecnh n\u1ed9i b\u1ed9<\/strong>, Apple ch\u00fa tr\u1ecdng v\u00e0o c\u00e1c n\u0103ng l\u1ef1c c\u1ed1t l\u00f5i c\u1ee7a m\u00ecnh nh\u01b0 giao di\u1ec7n th\u00e2n thi\u1ec7n v\u1edbi ng\u01b0\u1eddi d\u00f9ng, ki\u1ebfn tr\u00fac ph\u1ea7n m\u1ec1m m\u1ea1nh m\u1ebd v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e2n ph\u1ed1i hi\u1ec7u qu\u1ea3.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i v\u1edbi \u0111\u1ed5i m\u1edbi v\u00e0 c\u1ea3i ti\u1ebfn<\/strong>, Apple \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng th\u00e1i \u0111\u1ed9 v\u00e0 s\u1ef1 tham gia c\u1ee7a nh\u00e2n vi\u00ean. C\u00f4ng ty th\u1ef1c hi\u1ec7n c\u00e1c cu\u1ed9c kh\u1ea3o s\u00e1t nh\u00e2n vi\u00ean \u0111\u1ecbnh k\u1ef3 v\u00e0 ng\u1eabu nhi\u00ean \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 hi\u1ec3u bi\u1ebft c\u1ee7a h\u1ecd v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c c\u00f4ng ty v\u00e0 s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c v\u1edbi chi\u1ebfn l\u01b0\u1ee3c \u0111\u00f3.<\/li>\n<\/ul>\n\n\n\n<p>Vi\u1ec7c tri\u1ec3n khai BSC t\u1ea1i Apple \u0111\u00e3 gi\u00fap c\u00f4ng ty t\u1ea1o ra m\u1ed9t n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 \u0111\u01b0a Apple tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng g\u00e3 kh\u1ed5ng l\u1ed3 c\u00f4ng ngh\u1ec7 h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi. BSC kh\u00f4ng ch\u1ec9 gi\u00fap Apple \u0111\u1ecbnh h\u01b0\u1edbng chi\u1ebfn l\u01b0\u1ee3c m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t n\u1ec1n v\u0103n h\u00f3a \u0111\u1ed5i m\u1edbi v\u00e0 h\u01b0\u1edbng \u0111\u1ebfn kh\u00e1ch h\u00e0ng, t\u1ea1o ra s\u1ef1 kh\u00e1c bi\u1ec7t v\u00e0 d\u1eabn \u0111\u1ea7u ng\u00e0nh c\u00f4ng nghi\u1ec7p.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. Quy tr\u00ecnh X\u00e2y d\u1ef1ng v\u00e0 Tri\u1ec3n khai Balanced Scorecard (BSC)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u00e1c b\u01b0\u1edbc ch\u00ednh:<\/strong><\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>X\u00e2y d\u1ef1ng B\u1ea3n \u0111\u1ed3 Chi\u1ebfn l\u01b0\u1ee3c (Strategy Map):<\/strong><br>B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean trong quy tr\u00ecnh tri\u1ec3n khai BSC l\u00e0 x\u00e2y d\u1ef1ng m\u1ed9t b\u1ea3n \u0111\u1ed3 chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 minh h\u1ecda c\u00e1c m\u1ed1i quan h\u1ec7 nh\u00e2n qu\u1ea3 gi\u1eefa b\u1ed1n ph\u1ed1i c\u1ea3nh: t\u00e0i ch\u00ednh, kh\u00e1ch h\u00e0ng, quy tr\u00ecnh n\u1ed9i b\u1ed9, v\u00e0 h\u1ecdc h\u1ecfi &amp; ph\u00e1t tri\u1ec3n. Vi\u1ec7c n\u00e0y bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c m\u1ee5c ti\u00eau trong m\u1ed7i ph\u1ed1i c\u1ea3nh, s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed9ng t\u1eeb h\u00e0nh \u0111\u1ed9ng r\u00f5 r\u00e0ng v\u00e0 ch\u00ednh x\u00e1c. \u0110\u1eb7c bi\u1ec7t, c\u1ea7n ph\u1ea3i v\u1ebd c\u00e1c m\u0169i t\u00ean \u0111\u1ec3 th\u1ec3 hi\u1ec7n m\u1ed1i li\u00ean k\u1ebft gi\u1eefa c\u00e1c ph\u1ed1i c\u1ea3nh, th\u1ec3 hi\u1ec7n c\u00e1ch th\u1ee9c th\u00e0nh c\u00f4ng \u1edf m\u1ed7i giai \u0111o\u1ea1n s\u1ebd l\u00e0 \u0111\u1ea7u v\u00e0o cho giai \u0111o\u1ea1n ti\u1ebfp theo. Ch\u1eb3ng h\u1ea1n, &#8220;h\u1ecdc h\u1ecfi v\u00e0 ph\u00e1t tri\u1ec3n&#8221; \u0111\u00f3ng vai tr\u00f2 l\u00e0 n\u1ec1n t\u1ea3ng, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn &#8220;quy tr\u00ecnh,&#8221; t\u1eeb \u0111\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn &#8220;kh\u00e1ch h\u00e0ng&#8221; v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 &#8220;t\u00e0i ch\u00ednh.&#8221; M\u1ed9t b\u1ea3n \u0111\u1ed3 chi\u1ebfn l\u01b0\u1ee3c r\u00f5 r\u00e0ng gi\u00fap x\u00e1c \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c t\u1ed5 ch\u1ee9c v\u00e0 l\u00e0m r\u00f5 m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c m\u1ee5c ti\u00eau, tr\u00e1nh t\u00ecnh tr\u1ea1ng BSC ch\u1ec9 l\u00e0 m\u1ed9t danh s\u00e1ch th\u01b0\u1edbc \u0111o r\u1eddi r\u1ea1c.<\/li>\n\n\n\n<li><strong>L\u1ef1a ch\u1ecdn c\u00e1c th\u01b0\u1edbc \u0111o (Measures):<\/strong><br>Sau khi x\u00e2y d\u1ef1ng b\u1ea3n \u0111\u1ed3 chi\u1ebfn l\u01b0\u1ee3c, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c th\u01b0\u1edbc \u0111o \u0111\u1ec3 theo d\u00f5i ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n t\u1eebng m\u1ee5c ti\u00eau. C\u00e1c th\u01b0\u1edbc \u0111o n\u00e0y c\u1ea7n ph\u1ea3i li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd v\u1edbi b\u1ea3n \u0111\u1ed3 chi\u1ebfn l\u01b0\u1ee3c, \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng ph\u1ea3n h\u1ed3i nhanh ch\u00f3ng. Nh\u1eefng ch\u1ec9 s\u1ed1 n\u00e0y ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 gi\u00fap t\u1eadp trung v\u00e0o c\u00e1c m\u1ee5c ti\u00eau tr\u1ecdng y\u1ebfu. V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi m\u1ee5c ti\u00eau &#8220;t\u0103ng s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng,&#8221; c\u00e1c th\u01b0\u1edbc \u0111o c\u00f3 th\u1ec3 bao g\u1ed3m s\u1ed1 l\u01b0\u1ee3ng gi\u1edbi thi\u1ec7u, t\u1ed1c \u0111\u1ed9 gi\u1ea3i quy\u1ebft c\u00e1c khi\u1ebfu n\u1ea1i, v\u00e0 \u0111i\u1ec3m s\u1ed1 NPS (Net Promoter Score). Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang th\u01b0\u1edbc \u0111o l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c n\u1ed7 l\u1ef1c th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c \u0111\u01b0\u1ee3c h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c ti\u00eau \u0111\u00fang \u0111\u1eafn.<\/li>\n\n\n\n<li><strong>Thi\u1ebft l\u1eadp c\u00e1c m\u1ee5c ti\u00eau (Targets):<\/strong><br>B\u01b0\u1edbc ti\u1ebfp theo l\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau c\u1ee5 th\u1ec3 cho t\u1eebng th\u01b0\u1edbc \u0111o v\u00e0 thi\u1ebft l\u1eadp khung th\u1eddi gian \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau \u0111\u00f3. M\u1ee5c ti\u00eau c\u1ea7n r\u00f5 r\u00e0ng, c\u00f3 t\u00ednh th\u00e1ch th\u1ee9c nh\u01b0ng kh\u1ea3 thi, gi\u00fap \u0111\u1ecbnh l\u01b0\u1ee3ng ti\u1ebfn tr\u00ecnh \u0111\u1ea1t \u0111\u01b0\u1ee3c chi\u1ebfn l\u01b0\u1ee3c th\u00e0nh c\u00f4ng. V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi ch\u1ec9 s\u1ed1 &#8220;s\u1ed1 l\u01b0\u1ee3ng gi\u1edbi thi\u1ec7u,&#8221; m\u1ee5c ti\u00eau c\u00f3 th\u1ec3 l\u00e0 &#8220;\u0111\u1ea1t 500 l\u01b0\u1ee3t gi\u1edbi thi\u1ec7u trong n\u0103m t\u1edbi.&#8221; Vi\u1ec7c thi\u1ebft l\u1eadp m\u1ee5c ti\u00eau kh\u00f4ng ch\u1ec9 gi\u00fap \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n t\u1ea1o \u0111\u1ed9ng l\u1ef1c cho nh\u00e2n vi\u00ean v\u00e0 c\u00e1c b\u00ean li\u00ean quan trong t\u1ed5 ch\u1ee9c.<\/li>\n\n\n\n<li><strong>Theo d\u00f5i v\u00e0 B\u00e1o c\u00e1o:<\/strong><br>Qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 tri\u1ec3n khai BSC kh\u00f4ng d\u1eebng l\u1ea1i \u1edf vi\u1ec7c thi\u1ebft l\u1eadp m\u1ee5c ti\u00eau. Vi\u1ec7c theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o ti\u1ebfn \u0111\u1ed9 \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi t\u1eebng m\u1ee5c ti\u00eau l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c m\u1ee5c ti\u00eau \u0111ang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u01b0\u1edbng. \u0110\u1ecbnh k\u1ef3 xem x\u00e9t c\u00e1c s\u1ed1 li\u1ec7u BSC gi\u00fap nh\u1eadn di\u1ec7n nh\u1eefng l\u0129nh v\u1ef1c c\u1ea7n ch\u00fa tr\u1ecdng h\u01a1n v\u00e0 l\u00e0m r\u00f5 c\u00e1ch c\u00e1c m\u1ee5c ti\u00eau n\u00e0y k\u1ebft n\u1ed1i v\u1edbi nhau, \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi n\u1ed7 l\u1ef1c \u0111\u1ec1u ph\u1ee5c v\u1ee5 cho chi\u1ebfn l\u01b0\u1ee3c t\u1ed5ng th\u1ec3 c\u1ee7a t\u1ed5 ch\u1ee9c. Vi\u1ec7c n\u00e0y tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n trong qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c h\u00e0ng n\u0103m.<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00e1m b\u01b0\u1edbc h\u00e0nh \u0111\u1ed9ng c\u1ee7a Kaplan v\u00e0 Norton:<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Kaplan v\u00e0 Norton \u0111\u00e3 ph\u00e1t tri\u1ec3n m\u1ed9t quy tr\u00ecnh chi ti\u1ebft g\u1ed3m t\u00e1m b\u01b0\u1edbc \u0111\u1ec3 x\u00e2y d\u1ef1ng BSC cho c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh c\u00f3 kh\u00e1ch h\u00e0ng, k\u00eanh ph\u00e2n ph\u1ed1i, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh ri\u00eang bi\u1ec7t:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Chu\u1ea9n b\u1ecb:<\/strong><br>X\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb kinh doanh ph\u00f9 h\u1ee3p \u0111\u1ec3 tri\u1ec3n khai BSC, \u0111\u1ea3m b\u1ea3o s\u1ef1 li\u00ean k\u1ebft v\u1edbi chi\u1ebfn l\u01b0\u1ee3c t\u1ed5ng th\u1ec3 c\u1ee7a t\u1ed5 ch\u1ee9c.<\/li>\n\n\n\n<li><strong>V\u00f2ng ph\u1ecfng v\u1ea5n \u0111\u1ea7u ti\u00ean:<\/strong><br>Ng\u01b0\u1eddi \u0111i\u1ec1u ph\u1ed1i BSC ti\u1ebfn h\u00e0nh ph\u1ecfng v\u1ea5n c\u00e1c qu\u1ea3n l\u00fd c\u1ea5p cao \u0111\u1ec3 thu th\u1eadp th\u00f4ng tin v\u1ec1 m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c v\u00e0 c\u00e1c th\u01b0\u1edbc \u0111o hi\u1ec7u su\u1ea5t c\u1ea7n thi\u1ebft.<\/li>\n\n\n\n<li><strong>H\u1ed9i th\u1ea3o \u0111i\u1ec1u h\u00e0nh l\u1ea7n th\u1ee9 nh\u1ea5t:<\/strong><br>Ban l\u00e3nh \u0111\u1ea1o h\u1ecdp m\u1eb7t \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng thu\u1eadn v\u1ec1 s\u1ee9 m\u1ec7nh, chi\u1ebfn l\u01b0\u1ee3c, \u0111\u1ed3ng th\u1eddi li\u00ean k\u1ebft c\u00e1c th\u01b0\u1edbc \u0111o hi\u1ec7u su\u1ea5t v\u1edbi c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c.<\/li>\n\n\n\n<li><strong>V\u00f2ng ph\u1ecfng v\u1ea5n th\u1ee9 hai:<\/strong><br>Sau h\u1ed9i th\u1ea3o, ng\u01b0\u1eddi \u0111i\u1ec1u ph\u1ed1i t\u1ed5ng h\u1ee3p v\u00e0 ghi l\u1ea1i c\u00e1c th\u00f4ng tin thu \u0111\u01b0\u1ee3c, ti\u1ebfn h\u00e0nh ph\u1ecfng v\u1ea5n ti\u1ebfp theo v\u1edbi c\u00e1c qu\u1ea3n l\u00fd c\u1ea5p cao \u0111\u1ec3 x\u00e2y d\u1ef1ng b\u1ea3n d\u1ef1 th\u1ea3o BSC.<\/li>\n\n\n\n<li><strong>H\u1ed9i th\u1ea3o \u0111i\u1ec1u h\u00e0nh l\u1ea7n th\u1ee9 hai:<\/strong><br>L\u00e3nh \u0111\u1ea1o c\u1ea5p cao v\u00e0 c\u00e1c qu\u1ea3n l\u00fd c\u1ea5p trung th\u1ea3o lu\u1eadn v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c, t\u1ea7m nh\u00ecn v\u00e0 BSC d\u1ef1 ki\u1ebfn, \u0111\u1ed3ng th\u1eddi ph\u00e1t tri\u1ec3n k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n v\u1edbi c\u00e1c m\u1ee5c ti\u00eau \u0111\u1ea7y th\u00e1ch th\u1ee9c.<\/li>\n\n\n\n<li><strong>H\u1ed9i th\u1ea3o \u0111i\u1ec1u h\u00e0nh l\u1ea7n th\u1ee9 ba:<\/strong><br>Ban l\u00e3nh \u0111\u1ea1o \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng thu\u1eadn v\u1ec1 c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c v\u00e0 th\u01b0\u1edbc \u0111o, \u0111\u1ed3ng th\u1eddi th\u1ed1ng nh\u1ea5t k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n.<\/li>\n\n\n\n<li><strong>Th\u1ef1c hi\u1ec7n:<\/strong><br>M\u1ed9t nh\u00f3m m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch, bao g\u1ed3m li\u00ean k\u1ebft c\u00e1c th\u01b0\u1edbc \u0111o hi\u1ec7u su\u1ea5t v\u1edbi h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u v\u00e0 CNTT, truy\u1ec1n \u0111\u1ea1t BSC trong to\u00e0n t\u1ed5 ch\u1ee9c, v\u00e0 khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n c\u00e1c th\u01b0\u1edbc \u0111o c\u1ea5p \u0111\u1ed9 hai cho c\u00e1c b\u1ed9 ph\u1eadn ph\u00e2n t\u00e1n.<\/li>\n\n\n\n<li><strong>\u0110\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3:<\/strong><br>M\u1ed9t b\u00e1o c\u00e1o BSC \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb v\u00e0 xem x\u00e9t \u0111\u1ecbnh k\u1ef3, h\u00e0ng qu\u00fd ho\u1eb7c h\u00e0ng th\u00e1ng, b\u1edfi c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd. C\u00e1c s\u1ed1 li\u1ec7u BSC \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i h\u00e0ng n\u0103m nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c.<\/li>\n<\/ol>\n\n\n\n<p>Quy tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 tri\u1ec3n khai BSC kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c mang t\u00ednh k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n l\u00e0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n \u0111\u00f2i h\u1ecfi s\u1ef1 tham gia c\u1ee7a to\u00e0n b\u1ed9 t\u1ed5 ch\u1ee9c. Vi\u1ec7c k\u1ebft h\u1ee3p c\u00e1c b\u01b0\u1edbc n\u00e0y gi\u00fap t\u1ed5 ch\u1ee9c \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 b\u1ec1n v\u1eefng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. Xu h\u01b0\u1edbng v\u00e0 Ph\u00ea b\u00ecnh c\u1ee7a Balanced Scorecard (BSC)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Xu h\u01b0\u1edbng m\u1edbi:<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Balanced Scorecard (BSC) ti\u1ebfp t\u1ee5c ph\u00e1t tri\u1ec3n v\u00e0 th\u00edch \u1ee9ng v\u1edbi nh\u1eefng th\u00e1ch th\u1ee9c trong m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n \u0111\u1ea1i. C\u00e1c xu h\u01b0\u1edbng n\u1ed5i b\u1eadt hi\u1ec7n nay bao g\u1ed3m:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>T\u00edch h\u1ee3p BSC v\u1edbi c\u00f4ng ngh\u1ec7:<\/strong><br>Ng\u00e0y nay, nhi\u1ec1u t\u1ed5 ch\u1ee9c \u0111ang s\u1eed d\u1ee5ng c\u00e1c n\u1ec1n t\u1ea3ng ph\u1ea7n m\u1ec1m ti\u00ean ti\u1ebfn \u0111\u1ec3 tri\u1ec3n khai BSC, gi\u00fap c\u1eadp nh\u1eadt v\u00e0 tr\u1ef1c quan h\u00f3a d\u1eef li\u1ec7u theo th\u1eddi gian th\u1ef1c. C\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 Tableau v\u00e0 Power BI \u0111\u00e3 tr\u1edf th\u00e0nh tr\u1ee3 th\u1ee7 \u0111\u1eafc l\u1ef1c, gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd d\u1ec5 d\u00e0ng theo d\u00f5i c\u00e1c ch\u1ec9 s\u1ed1 hi\u1ec7u su\u1ea5t ch\u00ednh (KPI) v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c k\u1ecbp th\u1eddi, t\u1eeb \u0111\u00f3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng ra quy\u1ebft \u0111\u1ecbnh.<\/li>\n\n\n\n<li><strong>T\u0103ng c\u01b0\u1eddng ch\u00fa tr\u1ecdng \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb (ESG):<\/strong><br>C\u00e1c y\u1ebfu t\u1ed1 ESG \u0111ang d\u1ea7n tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong BSC. C\u00e1c t\u1ed5 ch\u1ee9c hi\u1ec7n nay \u0111ang b\u1ed5 sung c\u00e1c KPI li\u00ean quan \u0111\u1ebfn ESG, nh\u1eb1m \u0111\u1ea3m b\u1ea3o chi\u1ebfn l\u01b0\u1ee3c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ecd ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau b\u1ec1n v\u1eefng, t\u1eeb \u0111\u00f3 th\u00fac \u0111\u1ea9y tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i v\u00e0 gia t\u0103ng gi\u00e1 tr\u1ecb l\u00e2u d\u00e0i.<\/li>\n\n\n\n<li><strong>T\u00f9y ch\u1ec9nh BSC cho c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u00e0 khu v\u1ef1c c\u00f4ng:<\/strong><br>Ban \u0111\u1ea7u \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf cho c\u00e1c c\u00f4ng ty v\u00ec l\u1ee3i nhu\u1eadn, BSC \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c c\u01a1 quan ch\u00ednh ph\u1ee7. C\u00e1c BSC t\u00f9y ch\u1ec9nh n\u00e0y t\u1eadp trung v\u00e0o c\u00e1c \u01b0u ti\u00ean \u0111\u1eb7c th\u00f9 nh\u01b0 t\u00e1c \u0111\u1ed9ng x\u00e3 h\u1ed9i, s\u1ef1 tham gia c\u1ee7a c\u1ed9ng \u0111\u1ed3ng v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, ph\u1ea3n \u00e1nh \u0111\u00fang nhu c\u1ea7u v\u00e0 m\u1ee5c ti\u00eau c\u1ee7a c\u00e1c l\u0129nh v\u1ef1c n\u00e0y.<\/li>\n\n\n\n<li><strong>S\u1eed d\u1ee5ng BSC c\u00f9ng v\u1edbi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p Agile:<\/strong><br>BSC \u0111ang \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p Agile, cho ph\u00e9p t\u1ed5 ch\u1ee9c linh ho\u1ea1t \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c trong khi v\u1eabn gi\u1eef v\u1eefng c\u00e1c m\u1ee5c ti\u00eau d\u00e0i h\u1ea1n. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap t\u1ed5 ch\u1ee9c duy tr\u00ec s\u1ef1 th\u00edch \u1ee9ng nhanh ch\u00f3ng v\u1edbi c\u00e1c thay \u0111\u1ed5i trong m\u00f4i tr\u01b0\u1eddng kinh doanh, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c v\u1eabn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u00ea b\u00ecnh:<\/strong><\/li>\n<\/ul>\n\n\n\n<p>M\u1eb7c d\u00f9 BSC l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c m\u1ea1nh m\u1ebd, nh\u01b0ng n\u00f3 c\u0169ng kh\u00f4ng tr\u00e1nh kh\u1ecfi nh\u1eefng ph\u00ea b\u00ecnh:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Thi\u1ebfu tr\u00edch d\u1eabn nghi\u00ean c\u1ee9u tr\u01b0\u1edbc \u0111\u00f3:<\/strong><br>M\u1ed9t s\u1ed1 \u00fd ki\u1ebfn cho r\u1eb1ng Kaplan v\u00e0 Norton kh\u00f4ng tr\u00edch d\u1eabn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u00ean c\u1ee9u tr\u01b0\u1edbc \u0111\u00f3 li\u00ean quan \u0111\u1ebfn ph\u01b0\u01a1ng ph\u00e1p BSC, \u0111i\u1ec1u n\u00e0y g\u00e2y tranh c\u00e3i v\u1ec1 t\u00ednh minh b\u1ea1ch v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng c\u1ee5 n\u00e0y.<\/li>\n\n\n\n<li><strong>L\u1ed7i k\u1ef9 thu\u1eadt trong ph\u01b0\u01a1ng ph\u00e1p v\u00e0 thi\u1ebft k\u1ebf:<\/strong><br>M\u1ed9t s\u1ed1 chuy\u00ean gia cho r\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p v\u00e0 thi\u1ebft k\u1ebf c\u1ee7a BSC v\u1eabn c\u00f2n t\u1ed3n t\u1ea1i nh\u1eefng l\u1ed7i k\u1ef9 thu\u1eadt, l\u00e0m gi\u1ea3m hi\u1ec7u qu\u1ea3 \u00e1p d\u1ee5ng trong th\u1ef1c t\u1ebf. Nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y c\u00f3 th\u1ec3 g\u00e2y kh\u00f3 kh\u0103n trong vi\u1ec7c tri\u1ec3n khai BSC m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ed3ng b\u1ed9.<\/li>\n\n\n\n<li><strong>Kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kh\u00eda c\u1ea1nh c\u1ee7a t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u00e0 ch\u00ednh ph\u1ee7:<\/strong><br>B\u1ed1n ph\u1ed1i c\u1ea3nh truy\u1ec1n th\u1ed1ng c\u1ee7a BSC, m\u1eb7c d\u00f9 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c c\u00f4ng ty v\u00ec l\u1ee3i nhu\u1eadn, nh\u01b0ng ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u1ebfu t\u1ed1 quan tr\u1ecdng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u00e0 c\u01a1 quan ch\u00ednh ph\u1ee7, ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00e1c y\u1ebfu t\u1ed1 x\u00e3 h\u1ed9i, ngu\u1ed3n nh\u00e2n l\u1ef1c v\u00e0 v\u1ea5n \u0111\u1ec1 ch\u00ednh tr\u1ecb. \u0110i\u1ec1u n\u00e0y khi\u1ebfn BSC c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u1ee5c v\u1ee5 nhu c\u1ea7u \u0111\u1eb7c th\u00f9 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y.<\/li>\n\n\n\n<li><strong>Kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t khu\u00f4n m\u1eabu chung:<\/strong><br>M\u1ed9t \u0111i\u1ec3m quan tr\u1ecdng m\u00e0 Kaplan v\u00e0 Norton lu\u00f4n nh\u1ea5n m\u1ea1nh l\u00e0 BSC kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t khu\u00f4n m\u1eabu c\u1ed1 \u0111\u1ecbnh c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c hay to\u00e0n b\u1ed9 ng\u00e0nh ngh\u1ec1. C\u00e1c doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng BSC t\u00f9y ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh hu\u1ed1ng th\u1ecb tr\u01b0\u1eddng, chi\u1ebfn l\u01b0\u1ee3c s\u1ea3n ph\u1ea9m v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 c\u1ea1nh tranh ri\u00eang bi\u1ec7t c\u1ee7a m\u00ecnh. BSC n\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c linh ho\u1ea1t, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111o l\u01b0\u1eddng \u0111\u01a1n gi\u1ea3n.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">7. K\u1ebft lu\u1eadn v\u1ec1 Balanced Scorecard (BSC)<\/h2>\n\n\n\n<p>Balanced Scorecard (BSC) \u0111\u00e3 ch\u1ee9ng t\u1ecf vai tr\u00f2 quan tr\u1ecdng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau d\u00e0i h\u1ea1n th\u00f4ng qua vi\u1ec7c c\u00e2n b\u1eb1ng gi\u1eefa c\u00e1c y\u1ebfu t\u1ed1 t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh. B\u1eb1ng c\u00e1ch li\u00ean k\u1ebft c\u00e1c ph\u1ed1i c\u1ea3nh nh\u01b0 t\u00e0i ch\u00ednh, kh\u00e1ch h\u00e0ng, quy tr\u00ecnh n\u1ed9i b\u1ed9, v\u00e0 h\u1ecdc h\u1ecfi &amp; ph\u00e1t tri\u1ec3n, BSC cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 hi\u1ec7u su\u1ea5t v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c t\u1ed5 ch\u1ee9c \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<p>Vi\u1ec7c hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng BSC m\u1ed9t c\u00e1ch linh ho\u1ea1t v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng t\u1ed5 ch\u1ee9c l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u00e0nh c\u00f4ng. C\u00e1c t\u1ed5 ch\u1ee9c c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh BSC sao cho ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau, chi\u1ebfn l\u01b0\u1ee3c v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a m\u00ecnh, \u0111\u1ec3 t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u su\u1ea5t v\u00e0 h\u01b0\u1edbng t\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n\n\n\n<p><strong>SAOKIM BRANDING&nbsp;\u2013 Branding Agency \u0111\u01b0\u1ee3c nhi\u1ec1u kh\u00e1ch h\u00e0ng tin t\u01b0\u1edfng nh\u1ea5t<\/strong><\/p>\n\n\n\n<p><strong>Tel<\/strong>:&nbsp;<a href=\"tel:0964699499\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>0964.699.499<\/strong><\/a><\/p>\n\n\n\n<p><strong>Website<\/strong>:&nbsp;<a href=\"https:\/\/www.saokim.com.vn\/en\/\"><strong>www.saokim.com.vn<\/strong><\/a><\/p>\n\n\n\n<p><strong>Email<\/strong>:&nbsp;<a href=\"mailto:info@saokim.com.vn\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>info@saokim.com.vn<\/strong><\/a><\/p>\n\n\n\n<p><strong>Facebook:<\/strong>&nbsp;<a href=\"https:\/\/www.facebook.com\/saokimbranding\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Sao Kim Branding<\/strong><\/a><\/p>\n\n\n\n<p><strong>Case study Behance<\/strong>:&nbsp;<strong><a href=\"https:\/\/www.behance.net\/saokimbranding\" target=\"_blank\" rel=\"noreferrer noopener\">Sao Kim Branding<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kh\u00e1m ph\u00e1 Balanced Scorecard (BSC) &#8211; c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u su\u1ea5t v\u00e0 \u0111\u1ea1t m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh, kh\u00e1ch h\u00e0ng v\u00e0 ph\u00e1t tri\u1ec3n.<\/p>\n","protected":false},"author":37,"featured_media":59372,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[195],"tags":[],"class_list":["post-59367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cam-nang"],"acf":[],"views":82,"_links":{"self":[{"href":"https:\/\/www.saokim.com.vn\/en\/wp-json\/wp\/v2\/posts\/59367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.saokim.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.saokim.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.saokim.com.vn\/en\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/www.saokim.com.vn\/en\/wp-json\/wp\/v2\/comments?post=59367"}],"version-history":[{"count":2,"href":"https:\/\/www.saokim.com.vn\/en\/wp-json\/wp\/v2\/posts\/59367\/revisions"}],"predecessor-version":[{"id":59373,"href":"https:\/\/www.saokim.com.vn\/en\/wp-json\/wp\/v2\/posts\/59367\/revisions\/59373"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.saokim.com.vn\/en\/wp-json\/wp\/v2\/media\/59372"}],"wp:attachment":[{"href":"https:\/\/www.saokim.com.vn\/en\/wp-json\/wp\/v2\/media?parent=59367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.saokim.com.vn\/en\/wp-json\/wp\/v2\/categories?post=59367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.saokim.com.vn\/en\/wp-json\/wp\/v2\/tags?post=59367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}