Balanced Scorecard

for the University of the Philippines Visayas Tacloban

College (UPVTC)

Submitted by:
EMAYLYN A. VILLEGAS
MM-PM 3

Submitted to:
DR. VIRGILDO E. SABALO
The Balanced Scorecard
One way to translate strategy into tangible and measurable objectives is

through the use of a Balanced Scorecard. This modern management tool that

Kaplan and Norton have developed is gaining popularity in the contemporary

times because of its wide applicability, not only in profit organizations, but

also in non-profit and public organizations. Originally, the Balanced Scorecard

uses four perspectives; namely, financial, customer, internal business process,

and learning and growth, in order to clarify the organization’s strategy,

mission, and vision. However, due to the eminent differences in the

characteristics of organizations, these perspectives are sometimes modified,

extended and adapted in order to suit the differing priorities, objectives, and

missions of organizations. Hence, in non-profit organizations such as

universities, the role of the mission and customs is elevated, but the influence

of financial indicators is reduced (Niven 2002, 293).

University of the Philippines System

MANDATE

The mandates of the UP are stated in the UP Charter (RA9500). The UP has a
mandate to lead in setting academic standards and initiating innovations in
teaching, research and faculty development in the following fields of
knowledge: philosophy, arts and humanities, social sciences, natural sciences,
mathematics and technology; and maintain centers of excellence in theses
disciplines and professions.

VISION

The UP envisions to become a great university, taking the leadership role in

the development of a globally competitive Philippines.

MISSION

The UP aims to provide academic excellence and operational excellence:

strong research and creative capability, supported by an expanded graduate
program and geared to address the country's problems; excellence faculty
and staff working in an environment conducive to outstanding performance
and high productivity, high visibility and effective public service; modernized
physical facilities and technological infrastructure for teaching, research and
administration; maintain financial sustainability achieved by resource
generation and administrative efficiency, while preserving its public
character; gain strong support from the alumni and other stakeholders; and
produce the best and brightest students from across the country prepared for
successful careers and responsive citizenship. The UP President is supported
in the delivery of the strategic and core functions by the Vice Presidents,
Secretary of the University, the Chancellors, and the various Deans, Directors
and heads of offices and units. (Source: GAA2016, Official Gazette Vol. III No. 1
pp.43-47).
University of the Philippines Visayas Tacloban College
(UPVTC)
Vision Mission
A Center of Academic Excellence in To be the premiere institution of
Eastern Visayas higher learning in Eastern Visayas; to
produce graduates who are humanist
and development-oriented, critical,
articulate, creative and service
oriented; to preserve and enhance the
Filipino Culture

UPVTC’s Stakeholders
University Authorities
Students
Faculty
Graduate Students
Administrative Employees
Other Members of the Community

The SWOC Analysis of the University of the

Philippines Visayas Tacloban College

THE INTERNAL ENVIRONMENT

STRENGTHS
Organizational Attributes, Processes, Policies

• A culture of democratic and collegial decision-making

• Supportive UPV Officials

• Low Faculty to student ratio

• Strategically located in Region 8

• UP has socialized tuition system

• Strong support from University Administration

• Presence of support mechanism for faculty development

• The UP Brand

• Merit-Based Promotion

• Administrative Efficiency

Resources

• UPVTC has a great number of experts from various disciplines

• Competent and highly-skilled administrative staff

• Substantial IT and relevant infrastructure

• Excellent, creative, highly-motivated, resourceful, dedicated, competent

and committed faculty, staff and students

• Competitive Faculty Profile, in contrast to other universities in the

region

• Research-Oriented Faculty

• Availability of grants for research, creative work, and public service

Public Service

• Good linkages and relationships with organizations in the region

• High public service output

Academic Offerings

• Academic Offerings are responsive to the demands of the industry

Capabilities

• Very satisfactory performance in government licensure examinations

• UPVTC is able to attract the top high school graduates

• UPVTC produces high caliber (globally competitive) graduates

WEAKNESSES
Organizational Attributes, Processes, Policies

• Distance between the CU (UP Visayas) and the college (UPVTC) which
impedes certain processes

• Tedious and bureaucratic merit selection plan

• Operational bureaucracy and red tape

• Inability to retain highly-qualified faculty members, high turn-over rate

of faculty members

• Low utilization of available IT resources

• Have no established tracking/monitoring mechanism of graduates and

alumni

Resources

• Limited financial resources

• Inadequate instruction facilities for some disciplines

• Lack of plantilla positions for administrative personnel and faculty

• Limited resources for staff development

Research

• Lack of clear research direction

• Low number of research proposals

• Minimal number of faculty (26%) engaged in research

Academic Offerings

• Limited curricular offerings in the field of sciences

• Unresponsive programs to contemporary environment

Public Service

• Low impact of public services

• Minimal external linkages

THE EXTERNAL ENVIRONMENT

OPPORTUNITIES
Government Programs, Policies

• The need of DepEd for capability-building for senior-high school

teachers in light of the full implementation of the K-12 program by the
government

• Publications of educational materials in light of DepEd’s K-12 program

• Government policy on free tuition

• Revision of curriculum to align with the K-12 Program implementation

Economy

• Opportunity for expansion in Sta. Elena

• ASEAN Integration

• Growth potential and expansion of academic program offerings

Technology

• Advanced technologies available

Funding Sources

• Scholarships and other faculty/staff development opportunities

CHALLENGES

Government Programs, Policies

• The effect of the stream in the junior and senior high, K-12 Program

• CHED policies incompatible with UP policies

• Federalism and its implication on UP’s budget to education

Economy

• ASEAN Integration

Funding Source

• No clear source of fund for Sta. Elena

• Funding focus of DOST scholarship solely for the sciences courses

Competing Educational Institutions

• Competition with other schools offering similar courses and with

relatively lower tuition fee
 Environment

• Vulnerability to natural disasters due to climate change

• Calamities, disasters-prone campus

• Location of the city campus in high risk area

 Mission: To be the premiere institution of higher learning in Eastern Visayas; to produce graduates who are humanist and development-oriented, critical,
articulate, creative and service oriented; to preserve and enhance the Filipino Culture

Higher & Advanced Education

 Recruitment of the best &

the brightest from across
the country
 Quality Assurance
 Sports Development
 Internationalization

Resource Generation and

Research and Creative Work Public Service/Extension Services
Management

 Transformation of UP into a  Integration of Public Service  Streamlining of

Research University and Communication Program University Processes
 Fund-raising from Alumni &  Integration of Public
Friends Service and
Communication Program
 Quality Assurance
 Fund-raising from Alumni
& Friends
 Internal Stakeholder
relations
General Administration & Support
Services

 Streamlining of University
Processes
 Linkage with Government
Regulatory Agencies
 Other Support Activities
 Integration of ICT Systems
and Infrastructure

Strategy Map for University of the Philippines Visayas Tacloban College

Strategic Operational Target

Perspective Measures
Objectives Objectives values

Balanced Scorecard for UPV Tacloban College

Perspective Strategic objectives Operational objectives Measures Target values
Education Recruitment of the To provide adequate Percentage of 50%
best and the brightest student support students who
from across the services received financial
country aid

Recruitment of the To provide adequate Amount allotted to At least

best and the brightest student support support co- and P50,000
from across the services extra-curricular
country activities of
students
Quality assurance Improve quality of Average passing 1.26
academic programs percentage of
licensure
examinations by
the SUC's
graduates/National
average
percentage passing
across all
disciplines covered
by the SUC

Sports development To increase investment Total funds P50,000

in sports allocated for sports
facilities &
programs
Internationalization To improve Number of foreign- At least one (1)
international outlook based visiting
professor

Research and Transformation of UP To gain research No. of peer- 2

Creative Work into a research excellence/quality reviewed books
university published
Transformation of UP To gain research No. of papers 2
into a research excellence/quality published in peer-
university reviewed journals

Transformation of UP To increase research Total no. of 3

into a research productivity research studies
university completed
Transformation of UP To gain research Number of paper At least 2
into a research excellence/quality presentations in
university conferences
Perspective Strategic Objectives Operational Objectives Measures Targets

Public Integration of To increase No. of persons provided with 50

Service/Extension public service extension technical advice
Services and services
communication
program
Integration of To increase Percentage of requests for training 100%
public service extension responded to within 3 days of
and services request
communication
program
Integration of To increase Percentage of requests for 90%
public service extension technical advice that are
and services responded to within 3 days
communication
program
Integration of To improve No. of MOAs/MOUs signed with 2
public service collaboration government agencies/ private
and with partners sector partners for collaborative
communication public service projects, with legal
program clearance

Fund-raising To foster No. of events jointly organized by 2

from alumni & alumni UPVTC and alumni
Friends engagement

Resource Streamlining of To improve No. of officials, faculty and staff 20

Generation and university and increase who completed capacity building
Development processes interventions workshops and training programs
in HR
processes

Streamlining of To improve Number of contractual employees At least

university and increase regularized or recommended for 3
processes interventions regularization
in HR
processes
Integration of To increase Number of government agency 2
public service extension meetings/conferences/consultatio
and services n attended
communication
program

Quality To improve % of faculty who attended 20%

assurance quality of academic conferences/trainings
academic
programs
Quality To improve % of students who attended 3%
assurance quality of academic conferences/trainings
academic
programs
Fund-raising To gain Number of project proposals sent 30%
from alumni & financial for alumni sponsorship
Friends support from
alumni and
friends
Internal To provide Percentage of students and 85%
Stakeholder direct personnel w availed of non-
Relation assistance to academic related services
constituents
and other
stakeholders
Perspective Strategic Objectives Operational Objectives Measures Targets

General Streamlining of To improve Timely releases of payments from 100%

Administration university cash voucher preparation to availability; accurate
and Support processes management zero errors in cash management , 80%
Services timely

Linkage with To ensure % Completion of College's/Office's 10%

government compliance Operations Manual covering
regulatory with other selected core processes or areas of
agencies requirements operations
& regulations

Other support To improve Budget utilization rate: Obligation 25%

activities budget (OBUR)- Obligation against all
management allotments issued for FY 2016

Other support To improve Budget utilization rate: 25%

activities budget Disbursement (DBUR)- Non-
management personnel, cash and non-cash
disbursements against total
obligations for MOOE and CO in FY
2016

Integration of To ensure % of employees using the core 50%

ICT systems utilization of information systems
and ICT Resource
Infrastructure
Integration of To ensure % of office files and documents 30%
ICT systems standardizatio digitalized
and n&
Infrastructure simplification
of processes
Integration of To ensure % of essential transactions 5%
ICT systems standardizatio standardized and done online
and n&
Infrastructure simplification
of processes
Integration of To ensure % of essential reports produced 50%
ICT systems utilization of using core information system
and ICT Resource
Infrastructure
EVALUATION

The Balanced Scorecard Model for the University of the Philippines

Visayas Tacloban College (UPVTC) was conceptualized in accordance with
Kaplan and Norton’s methodology. Basically, it was drawn from the vision or
aspirations of the college, as well as from its missions which describe the
college’s relevance and main objectives.

Since the University of the Philippines System and all its regional units
are a public organization which seeks to take a leadership role in the
development of a globally competitive Philippines, the entire UP system has to
put more premium on the constituent/community value perspective than on
the financial perspective. For this very reason, the traditional Balanced
Scorecard perspectives (including its order) had been amended to suit the
university characteristics, although it can be observed that the new
architecture still reflects the salient features of the four traditional
perspectives and the basic principles of Kaplan and Norton’s Balanced
Scorecard.

It can be observed in the Strategy Map above that although a non-

profit organization like the UPVTC may have different perspectives to
consider in translating its strategic vision and mission into operational
objectives and action plans, its unique perspectives correspond perfectly to
the traditional perspectives of constituent, financial, internal business
processes, and learning and growth. And as expected, UPVTC did not miss any
of the four traditional perspectives, for that matter. For instance, the
constituent perspective in the traditional Balanced Scorecard (BSC)
corresponds to the Higher and Advanced Education, Research and Creative
Work, and Public Service perspectives of the college. It is through these
perspectives that UPVTC is trying to create a social impact on the citizens or
constituents. The same is true when the Learning and Growth Perspective is
being considered. This perspective seems to perfectly align with the Resource
Generation and Management Perspective of the college. Basically, the term
“resource” here would mean human, financial, information, and capital
resources. Just like in the Learning and Growth Perspective, the effective
management of these different resources would help the organization excel at
its critical processes. Furthermore, these are the resources that the
organization must learn, improve, and manage effectively. The same is true for
the financial resources, in which the proper management thereof would result
in cost efficiency and proper utilization. Lastly, the Internal Business
Processes Perspective of the BSC can be likened to the General Administration
and Support Services Perspective of the college. Normally, in order to have a
social impact and to attract resources and support, the college needs to excel
at the processes related to the General Administration and Support Services
Perspective, especially in areas of administrative support services.
 Moreover, the Strategy Map above shows the typical cause-and-
effect linkages needed to transform ideas and inputs into tangible outputs and
outcomes. For UPVTC, it is the Internal Processes, or in this case, the General
Administration and Support Services which effect changes to the rest of the
perspectives. Effective internal processes would definitely improve the
management of the different resources and would help achieve the overall
organizational strategy in the aspect of higher and advanced education, public
service and research and creative work, that is why it is highlyrecommended
that the college increase its efforts in improving its internal processes more.

To sum it up, based on the OPCR and on the strategy map analysis,
it is obvious that the strategic objectives of the college fully cover the four
important perspectives of the Balanced Scorecard. Some strategic objectives
even recur in other perspectives. This is good because it only means that the
college has operational strategies in line for every perspective. Because of this,
the college will not have difficulty in monitoring its performance against its
strategies, and will definitely find it easy translating its operational objectives
into detailed and measurable action plans.