公司CFO基于价值的业绩管理

1、Cap Gemini Ernst & Young凯捷安永从一个例子所起Issue问题预算不能与增加公司价值紧密联系现有预算的程序消耗公司大量人力和时间业务部门不能成为预算的“真正归属者”IImpact 影响误导业务部门注意力，使业务部门不能始终把 I注意力放在为公司创造价值上。预算流程本身的成本很高预算没有能动性，不能提高业绩，仅仅起监督 I 作用Solution 解决方案IBenefit 好处抛弁传统的预算，应用关键业绩管理体系使公司真正关注与公司战略紧密相连的增值活I动，培育充分授权和积极创新的公司文化。应用18个月至5年的滚动业务计划来和财务模增加整个管理过程的科学性、灵活性和即时性 拟

2、来把握公司运作仅保留的部分具有随意性的行政性费用预算节约日常编制预算的成本和工作为什么传统的预算不再满足21世纪CFO的需求传统预算是传统经济的产物，它存在的条件是：相对静态的区域化经济企业的市场相对稳定业务周期有规律集中的层级式的管理结构企业的资产都是实物资产在当今全球化、技术创新、业务创新和信息互联的时代，上述条件都逐渐消失了试图用“零基预算”和“基于作业的预算”来进行改进，但仍不能改变年度预算的内 在缺陷： “后视” “角度单一” “没有策动力”对21世纪CFO的需求在整个企业范围内，鼓励“创造股东价值”的基本理念从传统的单一的“损益”标准，转变到全方位的业绩评估，实现企业长期的价值成长

3、O利用即时和足够详细的信息来进行决策和控制更关注业务本身波动周期，而不是纠缠于某个特定月份的财务业绩。能准确评估企业内的独特的强处和弱点确保公司的战略与公司的各个价值驱动因素相联系用各种业绩指标来评估公司核心业务流程的表现只有立足于增加企业价值的业绩管理才能满足CFO的需求IIII业绩管理体系确保一个公司能够准确地利用现有资源而实现发展目标，同时促使公 司及时调整及改善运作流程从而确保战略实施的一致性和连惯性。建立以业绩为主的文化创造员工和战略相结合的环境注重及发展各层而的业绩结果衡量指 标和业公司业绩管理流程信息管理和汇报所需的 行动和 行为人员业绩管理流程价值业务计划未来预测展开改善行动业

4、绩管理的框架规范的业绩管理体系应该有五大环节有效的关键业绩指标的特征解释结果如何和为什么是这样，以便管理层能够具备将对事务的洞察转化 为行动的能力通过为公司上下提供整个考核体系的层次关系，将管理层贯彻战略方针的意 图传达下去提供自下至上对各层的考核指标，来指示完成战略所需的行动和这些行动和 战略方针所将产生的影响通过将总体战略细化到各级单位的具体目标，使公司上下拥有共同的方向， 采取统一的行动通过针对长期的非财务指标与着重短期的财务指标，处理好长远战略与短期 目标之间的平衡通过对个人和集体能力的客观评估基础上建立业绩目标，促进拔高的努力 目标的实现ABC公司业绩指标建立的整个过程业绩指标建立

5、是一个多次循 环的过程,需 要对众多方面 进行考虑ABC Performance Management Development采购部门的 长期愿景各个关键CGE&Y关注领域的工作方法(KRAs)与相关人员的访谈初步设计 报告多次反复讨论会第二轮访谈CGE&Y的行业经验关键关注领域(KRAs)和关键业绩指标(KPIs)关键关注领域(KRAs)公司的关键关注领域指引各业 务单位层而的关键关注领域在本项目中,是设计全公司的釆购业绩指关键业绩指标(KPIs)关键业绩指标是促成对 关键关注领域进行业绩 管理的手段。 KRAs fror departme kept i dur develc关于采购的关键关

6、注领域（KRAs）关键业绩指标要支 持公司的业务战略 。而公司的业务战 略就是由公司的关 键关注领域来表现 的。KRAsOf the eight corporate KRAs two are directly impacting on Purchasing Performanee Menagement end the other six are influential.7) Cost,Productivity,and Net Tariff8) Managem and Hunu3）对已达成的框架采购Resource协议（FA）的使用2）采购部门的5）与供应商关系运作效率1）省钱4）供应商的优化6

7、）内部用户的满意程度（记录性）Five C&P KRAsare;dBased on our exp( and interviews, one i recomm关键业绩指标的数量Number of KPIsCost，Productivity,and Net TariffManagem and Huir ResourcA small number of KPIs for each KRA are reported broadly. Other measures are gathered for statistical gathering or future con version to KPIs

8、Quality(3)Some (three total) are reported to senior management, others (eight) are reported broadly within purchasing, and all are monitored by C&P.Optimization(1)Savings(1)UserKPIFAsRelationships(1)KPIKPFBG访谈和沟通Various Purchasing internal customers were contacted and interviewed during KPI developm

9、ent.BGBG end Bl to meet coi goals 2 considers developirKPI关键业绩指标定义的模板|Measurement Definition Template指标定义：An easy to understand name which describes the activity or result being measured as well as the meaning of the measurement.目的：The reas on(s) for using the measureme nt, in eluding its lin kage t

10、o strategies 计算方決：The equation required to calculate the measureme nt, in cludi ng the specific data comp on ents 指标主管：An individual who is knowledgeable about the measurement area, assists with develop!ng the measurement and is responsible for concurrenee and implementation.数据来源：Identification of w

11、hether the data exists, and if so, the name of the system or storage location.采集和报告频度：Identification of how often this measurement should be collected and reported (e.g., annually, quarterly, monthly, etc.)指标的目标：The desired level of performance of the measurement. Target levels should be both short

12、term and long term and should be aggressive while remaining attain able.收集数据和取得目标过程中存 在的障碍：Identification of any known obstacles that may prevent the achievement of the desired performanee target 克服障碍的行动计划：Identified strategies, both short and long term, needed to achieve targeted performance levels

13、. Actions should focus on leveraging the existi ng infrastructure of the orga nizatio n (people, processes and tech no logy) while identifying future solutions.备注：Indicate any additional information pertaining to the measurement.关键业绩指标定乂的7JK例KPI 6 Purchasing Volume Commonality and Supplier Visibilit

14、yMeasurement Definition:The number of non-duplicated materials and services for which total panABC XYZ spending is known, and suppliers* corporate ownership are understood.Purpose: To provide commonality to materials and services so that ABC XYZ procurement can leverage ABCwide spending volum es for

15、 the best deals To identify ultimate ownership of the various com panies, subsidiaries, branch offices, or joint ventures that ABC purchases from so that total volum es can be presented to the ultimate corporate entities for preferred pricing and service.Calculation:Percentage of nonduplicated items

16、 with item codes for which suppliers ultimate corporate entity is known.Champion:Richard Hawtin, Paul Poon, Richard LancasterData Source:SAP Material & Service Master FilesFrequency of Collection and Reporting:QuarterlyTarget:90%Identified Barrier(s) to Collecting Data and Achieving Target: Duplicat

17、ed of stock line items must be eliminated within BG/Bus and across ABC XYZ. Ownership of suppliers must be understood.Action Plan(s) to Overcome Identified Barrier(s): Create a unified, committed team to focus solely on the objective of standardizing like-items across all ABC XYZ Business Units. Pri

18、oritize and m ap out ownership of suppliers所建立的关键业绩指标对应的关键关注领域Measurement DescriptionC&P KRACorp KRAir”Year-on-year Dollar Savings Due to Purchasing Initiatives2Contract Price vs. Market Price for Key Materials and Services123Reduction in Inventory Thru Rationalization of Stock-lines and Inventory R

19、eduction124Percent of Purchasing Dedicated to Asset Base125Percentage of Goods and Services Categorized for Appropriate Strategy266Purchasing Volume Commonality and Supplier Visability227Cycle Time Required to Source a Category228Inventory Turnover229Competency Rating Level of Purchasing Employees26

20、10Forecast Purchasing vs. Actual2211Procurement Operating Expenditure as Percent of Total Purchasing2212Percent of Significant Purchases Processed Through POs321314Compliance with FAs by Sourcing Commodity Yearly Reduction in Number of FAs3 32215Reduction in Total Number of Suppliers Actually Used42

21、16Purchases from Approved Suppliers as a Percent of Total Purchases4217Percent of Selected Suppliers Meeting Performance and Quality Standards521819Percent of Key Commodities with Relationship Agreements Signed User Satisfaction with Purchasing Performance56J220Percent of Purchases Meeting Delivery

22、Targets6?Corp KRAsC&P KRAs1 二 Savings, 2 = Quality of Purchasing, 3 = Use2 = Cost, Productivity, Net Tariff,of FAs，4 = Optimization, 5 = Supplier6 = Management and Human ResourcesRelationships, 6 = User Satisfaction (reco)通过访谈了解各关键业绩指标的有用水平Measurement Description2.02.0333Number of responses211142.02

23、.0233332.03.02223232222322222222332.02.01.532333222212 i Number of FAs1 Year-on-4 iStrateaic Purchasina ImDlemented5: Leverage Purchasing VolumesCvcle Time Reauired to Source a Cateaor67 ilnventorv Turnover8 Averaae Certification Leve of Purchasina Emo ovees9= Forecast Purchasing vs. Actuall 2= Redu

24、ction in Goods in Inventory3: Percent of Purchasing Dedicated to Asset Base10 i Percent of Significant Purchases Processed Through POs13 Total Number of Suppliers Actually UsedtlSIIW*t*Vtll*tl*O*ll*ltlSII*IIMII*IWII*IIWI*ISIiWII*tl*Wil*IIWI*l*lt*IIWII*IIW*l*IIW*l*l*WBI*tl*t*WII*l*ll OIIWII * * Wil S

25、IIMIISIISIIWIIEMKM14 Percent of Selected Suppliers Meeting Performance and Standards15 : Percent of Key Commodities with Relationship Agreements Signed16 j User Satisfaction with Suppliers Performance17 Time From Requsition Submission Until Delivery18 User Satisfaction with Contracts and Purchasing

26、Group3.0L J3.0mr-ij2T1M23 ru2Tjnpg1.9匕L_liP_1.8；1.82厂nEZP22.3L j1.91.81一j1.72.82.72 J62.51!2.72.51.一.一.2.72.12.59Corp GBG MACS MSD PSBG OverallBG/BU InputThe penultimate list of KPI measures presented at the February 21 workshop were rated by various BG/BU members:3 = Very Useful 1 = Not Useful关键业绩指

27、标的目标确定Measurement DescriptionTargetStretch Target1Year-on-year Dollar Savings Due to Purchasing Initiatives$128 Min 2000,5% pa彷二*04$128 M in 2000,6% pa 孑 JO2Contract Price vs. Market Price for Key Materials and Services5% below market16% below market3Reduction in Inventory Thru Rationalization of St

28、ock-lines and Inventory Reduction5% reduction pa.6% reduction p.a.4Percent of Purchasing Dedicated to Asset Base3% increase year-on-year5% in crease year-o nyear 56.59Competency Rating Level of Purchasing EmployeesTBD after first exerciseTBD after first exerciseiOForecast Purchasing vs. Actual+/-10%

29、 Qrtly, =100% Annly+/-5% Qrtly, 4.5 of 54.7 of 520Percent of Purchases Meeting Delivery Targets90%95%TM煦 如 reppjtegg mWngr M恿史men!T2gH(MI!Aii 谕品 46 BSFCm&dSTC&P 品 8 kPiM5H56FData Capture Mechanism关键业绩指标计算的数据来源Measurement DescriptionDataMeasurement DescriptionCapture Meeh1Year-on-year Dollar Savings

30、Due to Purchasing InitiativesSAP11111B2Contract Price vs. Market Price for Key Materials and ServicesIIS III Sill SillBill1*111 *11 Sill Silltil Market Survey3Reduction in Inventory Thru Rationalization of Stock-lines and Inventory ReductionSAP4Percent of Purchasing Dedicated to Asset BaseSAP5Percentage of Goods and Services Categorized for Appr