CC BY
17
Management
UDC 331.101.262:338.45
S. Zhukov,
DrHab (Economics), Uzhhorod national university,
K. Malinoshevska,
PhD (Economics), Financial Director of «Highline Media» Ltd., Kyiv
STRATEGIC MAP AS EFFECTIVE INSTRUMENT OF MANAGEMENT OF INDUSTRIAL ENTERPRISE HUMAN CAPITAL
Problem statement. Industrial enterprises in modern terms feel the sharp shortage of employees that own ability to accept independent decisions, by responsibility for quality of the prepared products, creative skills, knowledge of modern technologies of business and other. All the above enumerated descriptions of employees present the human capital of enterprise, effective management has a strategic value that in activity of enterprise. A human capital plays a key role all four aspects of activity of enterprise, because on a competence and skills of workers realization of aims of other constituents depends in the system of strategic development of enterprise. Causal and investigative copulas between the aims of all constituents in the balanced system of indexes find illuminations in strategic maps, that come forward as an interlink between formulation of strategy and her embodiment. Strategic maps allow to formed dependence between the indexes of individual estimation of workers and complex system of performance of enterprise indicators, coming forward as an instrument of description of strategic aims of every aspect of activity within the framework of the balanced system of indexes [9, p. 178].
Analysis of recent research and publications. First conception of strategic maps was presented by R. Kaplan and D. Norton in 1992 in edition Harvard Business Review [9]. Strategic maps targeted at the concordance of short-term aims of activity of company with her mission and strategy on a long-term prospect by means of determination of four basic aspects of activity (finances, clients, internal processes, studies and development). The amount of companies that inculcate strategic maps in practice of the activity grows in recent year. Many companies will use this method of description of strategy under other names and develop the own format of map sometimes only that reminds the initial model of Kaplan and Norton partly.
In scientific literature there is an enormous amount of different variations on a theme strategic maps and their graphic interpretation, but all of them are intended for the estimation of efficiency of activity of company in intercommunication with general strategy. To the models, near enough to methodology of strategic maps
of Kaplan, Norton, it is possible to take the pyramid of activity of company K. Mac-Naira, model of strategic maps of L. Macele and K. of cross-country Race Lynch, system EP2M K. Roberts and P. Adams, system «Results and determinats» Fitzgerald and row other [9, 8, 6].
The aim of the article. Determination of role of strategic map is in the management of industrial enterprise a human capital.
Presenting the main material. Foreign experience of cooperation of worker and organization presents practical interest for domestic industrial enterprises, because today exactly a human capital is the main factor of steady development of enterprise. A human capital is in a greater degree presented by means of un financial indexes (competence of employees, motivated on the achievement of aims, degree of satisfaction by job performances and other). Un financial indexes present basis of strategic maps of enterprise only in that case, when they show a soba the single system of interconnected and carefully selected indexes, not numerous, but sufficient for description strategic aims. On fig. 1 presented model of strategic maps of Kaplan and Norton.
As a result of introduction of strategic maps an enterprise gets possibility it is not simple to analyze and estimate the results of activity for past period, but also effectively to manage the activity on the basis of this analysis. The competitiveness of enterprises straight depends on ability to do products exactly in time, at minimum price and with exceptional quality. Thus the main condition of retaining of present and conquest of new clients is severe implementation of contractual obligations on all celled contracts. It, in turn, requires development and introduction fundamentally of the new going near the management of enterprise, knowledge, a personnel and capabilities of that today are the basic source of increase of cost of enterprise in accordance with strategy. Among enterprises, those demonstrate the high strategic results of activity, 73% respondents spare considerable attention of communication of strategy to the employees of enterprise. Among enterprises that demonstrate middle or below middle results, 28% marked only importance of this direction.
iding of .unications is iptûj. acompañar"' j
\ A
Aspect of financial activity What
i image must a company have in :
ithe eyes of the shareholders, to!
iscore a success with a financial:
relation?
/ \
Internai business processes
What processes must a company perfect, to satisfy
the consumers and shareholders?
iRfiviewà\and
remarks Employees ¡concerning a ! mission and ; strategy of ; \company i
Aspect of studies and development As must a company i develop the personnel for the j | improvement of the activity? j
Fig. 1. Model of strategic maps Kaplan and Norton [9, p. 237]
Case-insensitive strategy it is impossible to create strategic accordance the personnel of enterprise, that complicates realization of strategic aims. A strategic map assists leading to of information about strategic whole enterprises to all her employees. In the total employees study strategically to think and can bring in own ideas and additions in formulation of mission and strategy of enterprise [9, p. 112].
On fig 2 basic design of strategic map of human capital times are presented. The strategic map of human capital can be developed on a period from three to ten years depending on different operating of enterprise conditions. The optimal amount of indexes of strategic map largely depends on the level of corporate hierarchy: at corporate level and at the level of separate subdivisions 10-20 indexes are usually used, at the level of departments - 5-10, at the level of certain worker are 35 indexes.
The different amount of indexes is conditioned by that in the strategic map of every level there must be only those indexes, on the dynamics of that the workers of this level directly influence, indexes on implementation of that workers cannot influence must not join in a strategic map. For every index that is included to the strategic map, it is necessary to set a prognosis (having a special purpose) value on the achievement of that must be directed effort workers by means of development of
corresponding events. The basic tasks of key indexes to efficiency are: is a receipt of quality and operative information for the timely acceptance of administrative decisions;
- it is clear formulation of aims of enterprise and their quantitative expression in the budgets of subdivisions;
- it is expansion of info base for the analysis of strategic aims and adjustment of strategy of enterprise;
- it is effective delegation of plenary powers by means of cascaded of the balanced systems: the level of working out in detail of indexes represents the degree of responsibility of subdivisions for the attained results;
- it is reduction to the amount of administrative reports and paper circulation of documents;
- it is expansion of spectrum of possibilities at the analysis of rejections toward more detailed ground of their reasons; it is intensification of planning "from above downward " due to active voice of higher management in the process of planning; it is perfection of the system of motivation of employees.
Being base on world practice in area of development of key indexes of efficiency, it is possible to draw conclusion, that the optimal amount of indexes for subdivision of industrial enterprise presents from ten to fifteen. Key indexes at the level of subdivision contain both general for all subdivision and specific indexes that
remove efficiency of labor of certain worker. A correct heel of key indexes is strategically an important task in the process of cascading of the balanced system of indexes on the level of every certain worker. The model
of strategic map of human capital gives an opportunity to present a human capital as size constantly convertible in present money or liquid assets due to the greater volumes of sales and less charges.
Fig. 2. Design of strategic map of human capital times*
* Improved by the author on the basis of the source [2, p. 231].
In order to formulate the goals of human capital correctly, it is necessary to have a clear understanding of the types of competencies that support the key internal business processes of the enterprise. The description of these competencies will allow to form groups of the most valuable provisions in the process of implementing the strategy and to assess all the discrepancies between the future needs of the enterprise and the existing reality. Elimination of these discrepancies is possible by training or hiring employees who have the necessary skills.
Most enterprises that implement strategic maps seek to create unique goals for human capital that determine their competitive advantages, while neglecting the allocation of the appropriate amount of resources for their implementation. The goals of the human capital of any enterprise, one way or another, are associated with certain costs for training and development of personnel, advanced training and the introduction of scientific developments, but funds in such cases are most often saved, thereby inhibiting the achievement of the strategic objectives of the enterprise [6, p. 98].
Strategic goals of human capital, as a rule, are highly relevant for the enterprise and, accordingly, should be revised at least once a year. At the same time, they must be evaluated according to the following criteria:
1) develop a number of indicators that will allow a comprehensive assessment of the relevant strategic objective;
2) to simplify to a minimum the calculation of the created indicators that characterize this goal;
3) to monitor period ically the achievement of the target values of the relevant indicators, and, in case of their mass non-fulfillment, revise the strategic objective;
4) assess the contribution of each employee of the enterprise to the achievement of corporate goals and develop appropriate measures aimed at improving the performance of employees. In the process of implementing the strategic human capital card, the enterprise needs to determine both the short-term and long-term goals of this type of intangible assets and adjust the current activity based on the latter. Consistency of these goals with the overall mission and strategy of the enterprise is important. Therefore, the strategic goals of human capital are defined both for units and for levels of organizational structure. The final stage of the implementation of the strategic card is an action plan that provides for those responsible for the implementation of specific activities and the timing of the interim and final reports.
The relationship that exists in the strategic maps «goal - indicators - target values - activities», allows to track the percentage of performance of individual indicators for each employee and respond in a timely manner to deviation from the target values through corrective actions, and in case of mass failure - the revision of strategic objectives.
Conclusions. Thus, it be possible to say, that a strategic map is the effective instrument of management of the enterprise oriented to strategy activity, and her successful realization is provided by means of professionalism of workers. Without guidance as a strategic map of the program of development of personnel on an enterprise does not have the clearly structured plan of actions in relation to that, what knowledge a worker must own, to attain prognosis values strategically of important indexes, what size of bonus will get at implementation of the indexes plugged in a strategic map.
A strategic map directs the programs of departments of human capitals - set of personnel, studies, planning of quarry increase - in the river-bed of development of human capital of enterprise. Developing, integrating the human capital and bringing it to conformity with major strategic processes, an enterprise provides high profitability of non-material assets.
Literature
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Жуков С. А., Малшошевська К. I. Стратепчна карта як ефективний шструмент управлшня люд-ським кашталом промислового шдприемства
У статп обгрунтовано, що формалiзацiю стратеги ефективного використання людського капталу шдприемства можна здшснювати за допомогою стратепчних карт, яш е сполучною ланкою мгж формулюванням стратеги та ïï втшениям. Стратепчш карти дозволяють виявити залежшсть мiж показниками iндивiдуальноï ощнки пращвниюв i комплексною системою показнишв дшльносп шдприемства, виступаючи шструментом
опису стратепчних цшей кожного аспекту даяльносп в рамках збалаисоваио! системи показнишв. У результат впровадження стратепчних карт тдприемство одержуе можливють не просто аналiзувати й оцшювати результата даяльносп за минулий перюд, але й ефективно управляти своею даяльтстю на основi даного аналiзу.
Ключовi слова: стратепя, стратегiчна карта, люд-ський каштал, промислове пiдприемство, збалансована система показнишв, стратепчш цiлi, ключовi показ-ники ефективност!
Жуков С. А., Малиношевская Е. И. Стратегическая карта как эффективный инструмент управления человеческим капиталом промышленного предприятия
В статье обосновано, что формализацию стратегии эффективного использования человеческого капитала предприятия можно осуществлять при помощи стратегических карт, которые являются связующим звеном между формулированием стратегии и ее воплощением. Стратегические карты позволяют выявить зависимость между показателями индивидуальной оценки работников и комплексной системой показателей деятельности предприятия, выступая инструментом описания стратегических целей каждого аспекта деятельности в рамках сбалансированной системы показателей. В результате внедрения стратегических карт предприятие получает возможность не просто анализировать и оценивать результаты деятельности за прошлый период, но и эффективно управлять своей деятельностью на основе данного анализа.
Ключевые слова: стратегия, стратегическая карта, человеческий капитал, промышленное предприятие, сбалансированная система показателей, стратегические цели, ключевые показатели эффективности.
Zhukov S., Malinoshevska K. Strategic map as effective instrument of management of industrial enterprise human capital
The article substantiates the formalization of the strategy for the effective use of the human capital enterprise by strategic cards, which are the link between the formulation of the strategy and its implementation. Strategic maps allow us to identify the relationship between the indicators of individual assessment of employees and the complex system of performance indicators of the enterprise, acting as a tool for describing the strategic objectives of each aspect of activity within the framework of a balanced system of indicators. As a result of the introduction of strategic maps, the company has the opportunity not only to analyze and evaluate the results of operations for the past period, but also to effectively manage its activities on the basis of this analysis.
Keywords: strategy, strategic map, industrial enterprise, balanced system of indicators, strategic goals, key performance indicators.
Received by the editors: 07.08.2018
and final form 14.12.2018
