对全球能源与公用事业最佳运作方式的剖析(ppt 77页).ppt

2000ArthurAndersenAllrightsreserved.,对全球能源及公用事业最佳运作方式的剖析,文档日期:02/07/2001文档号：文档拥有人：:PhilipWixon,2,2000ArthurAndersenAllrightsreserved.,本文目的,报告提供了对于涉及财务,采购,以及人力资源领域最佳运作的一个较高层面的分析，它们都来源于安达信的全球最佳运作知识库,以及许多领先的公用事业企业。设计本文是为了提供对于生成组织结构,过程和人员管理，技术,以及策略的运作方式的全面剖析。分析中用到的公用事业公司是公认的北美能源工业的领导者,它们中的许多现在是安达信的客户.,3,2000ArthurAndersenAllrightsreserved.,客户严守机密的知识产权条款,此文是绝对机密的它包含了安达信所专有的信息，因此它的内容不得被山东电力集团(SEPCO)或任何与之有关的实体泄露给第三方,也不得将任何安达信所设计的理念做商业用途。它可被用于山东电力集团的成员或任何相关实体，前提是必须清楚明白没有安达信的预先书面认可不可展示，传阅或交与其他任何人.在探寻能源及公用事业行业最佳运作的剖析中,安达信获得了许多其客户的合作。我们很感谢客户的这种合作,同时对客户严守机密的要求也非常重视.因此在某些例子中,我们将对说明性的运作方式和例子采用简称，如能源公司A.,4,2000ArthurAndersenAllrightsreserved.,我们所调研的主要公用事业公司是世界上一些表现顶级的能源公司,这些公司中的大部分都被列在财富商业500强上,依照市场资本化度(见附录1),5,2000ArthurAndersenAllrightsreserved.,眼光跳出你所在的行业圈-并不是所有的最佳运作方式出自你的本行业.,放眼别的行业你能获得什么?-摩托罗拉从Domino匹撒学到了送货管理技巧。通用电器从福特引进了裁减成本及优化客户服务的理念.西南航空公司从印地安那500cc巡回赛车道上的车队中懂得了如何使飞机的运转过程更迅速。,6,2000ArthurAndersenAllrightsreserved.,目录,章节A.定义最佳运作B.说明最佳运作附录I财富500强企业II安达信全球最佳运作管理财务资源Manage采购管理人力资源,7,2000ArthurAndersenAllrightsreserved.,以下我们提供了对安达信所见的，那些领先的公用事业公司所应用的，最佳运作方式的高层次总结,最佳运作的公用事业:聚焦财务管理运作，通过更好的理解客户的要求和应用更强劲的计划制定方法，来优化资本及降低运营支出重视与企业增值有关的财务活动，将非核心业务归入共享服务形式，以促进服务的提供，降低成本，并能使业务流程规范化优化供应链，通过改良对供应商的管理,有针对性的采购策略,和电脑网络技术的运用，使采购和物流过程更顺畅。发展人力资源管理活动，变处理性的过程为策略性的转变管理活动通过包含了公司及企业各部门业绩目标的业绩管理系统来评估与监督表现以确保公司目标的实现采用艺术级完美的技术实现实时的财务及运作信息的提供，对企业的决策进行支撑,这些运作的详细细节在下面的文章中会进一步探讨,8,2000ArthurAndersenAllrightsreserved.,目录,章节经营综合报告A.定义最佳运作B.说明最佳运作附录I财富500强企业II安达信全球最佳运作管理财务资源Manage采购管理人力资源,9,2000ArthurAndersenAllrightsreserved.,财务管理-创造价值的新视角,10,2000ArthurAndersenAllrightsreserved.,领先的公用事业无时不聚焦财务管理运作，通过更好的理解客户的要求和采用更强劲的计划制定方法，它可以优化资本，降低运营支出,为了增进股东的价值，公用事业现在对他们的资本和Onotonlydotheyeliminatebarrierstopayment,theygoastepfurtherandofferincentivestoencouragepayment.Thiscustomer-orientedapproachhasapositiveeffectnotonlyonthereceivablesportfoliobutalsoontheentiresalesprocess.Ultimately,thecompanygainscompetitiveadvantagebyincreasingitsattractivenessasavendor,andconsequently,enhancingthepotentialforaddedrevenues.,Usethecreditandcollectionsprocesstoenhancecustomersatisfaction.,Satisfiedcustomerspaytheirbillsontime.Conversely,anysourceofdissatisfaction-fromaninvoicingerrortoshippingdelays-canquicklyescalateintoanunresolveddispute,resultinginanunpaidbill.Leftunaddressed,anunresolveddisputemayendincustomerdefection.Bestpracticescompanieslistentowhattheircustomerstellthem.Theythensolicitfeedbackfromcustomersandusethatinformationtoimprovethecreditandcollectionsprocess.Inthiswaytheycanpreventcustomerdefection.,Identifyandactondistressedanddelinquentaccounts.,Collections-likesales-requiresconstantattention.Thecompanythatpersistsistheonethatcollectspayment.Thesituationisfurthercompoundedbyacustomerinfinancialdistress.Underthosecircumstances,thecompanythatreachesthecustomerbeforeothercreditorsdoismorelikelytocollectpayment.,ProcessAccountsReceivable,CreditandCollections,64,2000ArthurAndersenAllrightsreserved.,ProcessAccountsReceivable,CreditandCollections,65,2000ArthurAndersenAllrightsreserved.,Providemanagementreportscenteredonkeyperformanceindicators.,Bestpracticescompaniesrecognizethatthetraditionaldozensofpagesofgenericfinancialreportsdistributedeachmonthtoallmanagersdonotnecessarilysupportgooddecisionmaking.Linemanagersusuallyaskforkeyperformanceindicatorsofthehealthofthebusinesssuchasnetsales,operatingexpenses,andinventoryturns.Theycanusethekeyperformanceinformationimmediatelytomakebusinessdecisions.Bycontrast,themanagerisgenerallylessinterestedinnumbersthataregeneratedstrictlyforaccountingpurposes.,Adoptintegratedsystemsthatextendacrossbusinessunits.,Withasolidfinancialsysteminplace,thefinancefunctioncanprovidetimelyservices,accurateinformation,andavisionintothefutureofthecompany.Bestpracticescompaniesuseavarietyoftacticstocreateasolidfinancialsystem.Onetacticisamovetoacommonfinanciallanguage,standardizingelementssuchasfinancialtermsandchartsofaccounts.Anothertacticistheimplementationofcentralizedorsharedaccountingservicesacrossbusinessunitlines.Andyetanotheristheinstallationoffinancialreportingandconsolidationsoftwareandcompanywidecomprehensiveaccountingsoftwaretointegrateallfinancialprocesses.,ManageGeneralLedger,66,2000ArthurAndersenAllrightsreserved.,Addressnon-financialandstrategicissuesinexternalreports.,Companiesthatapplybestpracticesareexpandingtheirfinancialreportstoincludemeasuresofprogresstowardstrategicgoals,aswellassofterinformationonsocialandenvironmentalperformanceandintangibleassets.Thiscomprehensiveapproachhelpscompaniescompeteeffectivelyincapitalmarkets,inpartbybuildingareputationforintegrityandresponsiblecorporatecitizenship.Also,investorstodaybelievethatsoundenvironmentalandsocialperformanceisrelevant,primarilybecauseitmitigatestheriskstoacompanyslong-termfinancialsuccess.,Measureandreportprofitcontributedbyappropriatesegments,e.g.,byproductline,bycustomer,bychannel,bydivision,bygeographiclocation.,Thepracticewilleffectivelydifferentiatetrulyprofitablecustomersandbusinesssegmentsfromthosethatarenot.,ProvideExternalandInternalFinancialInformation,67,2000ArthurAndersenAllrightsreserved.,ProvideExternalandInternalFinancialInformation,68,2000ArthurAndersenAllrightsreserved.,Manage采购,BestPracticescovertheprocesses:SelectandManageSuppliersPurchaseMaterialsandSupplies,69,2000ArthurAndersenAllrightsreserved.,Establishstructuresandprioritiesinthepurchasingorganizationthatfacilitatesuppliermanagement.,Traditionally,thepurchasingorganizationhasfocusedexclusivelyontheadministrativeworkofplacingandexpeditingorders.Onlyrecentlyhaveworld-classpurchasingorganizationsstartedtosettheagendaforsupplyplanningandsupplierqualityimprovementintheircompanies.Leadingpurchasingorganizationslearntheeconomicfactorsthatinfluencetheirsupplyindustries;theyresearchemergingtechnologiesthatwillinfluencethecompanysbusiness;theybecomeintimatewithsuppliersoperations,evengoingasfarastorecommendwaystoimproveproductionorcutcostsatsuppliercompanies;theycommunicatewithsuppliersalmostwithoutreserve,astheywouldwithcolleaguesattheirowncompany.,SelectandManageSuppliers,70,2000ArthurAndersenAllrightsreserved.,Partnerwithsupplierstoimprovequalityandreducecost,Achievinghighstandardsforqualityandlowercostsdoesnothappenbychance.Likeanyseriousendeavor,securinghigh-qualityproductsfromsuppliersrequiresprecisemanagementoftheprocess.Companieswithworld-classqualitystandardspaycloseattentiontohowtheyassistandmotivatetheirsupplierssothatthesuppliersmayachieveworld-classqualityaswell.BestPracticecompaniestakeeveryopportunitytocollaboratecloselywithsuppliers,s