CFO基于价值的业绩管理凯捷安永

1、1会计学CFO基于价值的业绩管理凯捷安永基于价值的业绩管理凯捷安永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。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。人员业绩管理流程信息管理和汇报公司业绩管理流程衡量指标和业绩目标所需的行动和行为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面的业绩结果业务计划未来预测展开改善行动有目标地提供和传递有效信息确保业绩管理的流程一致性、规范性和完整性指标筛选指标筛选 指标指标落

2、实落实信息传递信息传递流程规范流程规范行动规划行动规划公司战略公司战略公司价值公司价值选择平衡的、多方位的指标将衡量指标和业绩目标落实到公司的关键岗位根据结果制定相应的改善计划规范的业绩管理体系应该有五大规范的业绩管理体系应该有五大环节环节一的行动n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n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案例业绩指标建业绩指标建立是一个多立是一个多次循环的过次循环的过程，需要对程，需要对众多方面进众多方面进行考虑行考虑ABC Performance Management DevelopmentC

3、GE&Y的工作方法的工作方法各个关键各个关键关注领域关注领域（KRAs）与相关人与相关人员的访谈员的访谈初步设计初步设计报告报告CGE&Y的行业经验的行业经验第二轮访谈第二轮访谈讨论会讨论会业绩管理框架业绩管理框架采购部门的采购部门的长期愿景长期愿景多次反复关键业绩指标（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。关键关注领域（关键关注领域（KRAs）公司的关键关注领域指引各业务单位层面的关键关注领域KRAs from other departments are kept in mind during KPI development C&

4、P KRAsGBGKRAsPSBGKRAsKPI KPI KPI KPI KPI KPI 在本项目中在本项目中 ，是设，是设计全公司的采购业计全公司的采购业绩指标绩指标 7) Cost,Productivity,and Net Tariff8) Management and HumanResources KRAsOf the eight corporate KRAs two are directly impacting on Purchasing Performance Management and the other six are influential. 1) 省钱省钱2) 采购部门的采

5、购部门的运作效率运作效率6) 内部用户的内部用户的满意程度满意程度(记录性记录性)3) 对已达成的框架采购对已达成的框架采购协议（协议（FA）的使用的使用4) 供应商的优化供应商的优化5) 与供应商关系与供应商关系KPIsFive C&P KRAs are already defined. Based on our experience and interviews, one more is recommended. 关键业绩指标要关键业绩指标要支持公司的业务支持公司的业务战略。而公司的战略。而公司的业务战略就是由业务战略就是由公司的关键关注公司的关键关注领域来表现的。领域来表现的。

6、Cost,Productivity,and Net TariffManagement and HumanResources Number of KPIsA small number of KPIs for each KRA are reported broadly. Other measures are gathered for statistical gathering or future conversion to KPIs. Savings(1)Quality (3)User(1)FAs(1)Optimization(1)Relationships(1)KPI KPI KPI KPI K

7、PI KPI KPI Some (three total) are reported to senior management, others (eight) are reported broadly within purchasing, and all are monitored by C&P.KPI Various Purchasing internal customers were contacted and interviewed during KPI development.BG and BU needs to meet corporate goals are also co

8、nsidered when developing KPIs. KPI KPI KPI KPI KPI KPI BGBGBU An easy to understand name which describes the activity or result being measured as well as the meaning of the measurement.The equation required to calculate the measurement, including the specific data components. An individual who is kn

9、owledgeable about the measurement area, assists with developing the measurement and is responsible for concurrence and implementation. Identification of how often this measurement should be collected and reported (e.g., annually, quarterly, monthly, etc.).指标定义指标定义:计算方法计算方法:指标主管指标主管:采集和报告频度采集和报告频度:目的

10、目的:数据来源数据来源:The reason(s) for using the measurement, including its linkage to strategies. Identification of whether the data exists, and if so, the name of the system or storage location.指标的目标指标的目标:收集数据和取得目标过程中收集数据和取得目标过程中存在的障碍存在的障碍:克服障碍的行动计划克服障碍的行动计划: The desired level of performance of the measure

11、ment. Target levels should be both short term and long term and should be aggressive while remaining attainable. Identification of any known obstacles that may prevent the achievement of the desired performance target. Identified strategies, both short and long term, needed to achieve targeted perfo

12、rmance levels. Actions should focus on leveraging the existing infrastructure of the organization (people, processes and technology) while identifying future solutions. 备注备注: Indicate any additional information pertaining to the measurement.关键业绩指标定义的模板Measurement Definition: The number of non-duplic

13、ated materials and services for which total pan-ABC 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 ABC-wide spending volumes for the best deals. - To identify ultimate owner

14、ship of the various companies, subsidiaries, branch offices, or joint ventures that ABC purchases from so that total volumes can be presented to the ultimate corporate entities for preferred pricing and service. Calculation: Percentage of non-duplicated items with item codes for which suppliers ulti

15、mate corporate entity is known. Champion: Richard Hawtin, Paul Poon, Richard Lancaster Data Source: SAP Material & Service Master Files Frequency of Collection and Reporting: Quarterly Target: 90% Identified Barrier(s) to Collecting Data and Achieving Target: - Duplicated of stock line items mus

16、t 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. - Prioritize and map out

17、 ownership of suppliers. 关键业绩指标定义的示例C&P KRAs1 = Savings, 2 = Quality of Purchasing, 3 = Use of FAs, 4 = Optimization, 5 = Supplier Relationships, 6 = User Satisfaction (recod)Corp KRAs2 = Cost, Productivity, Net Tariff, 6 = Management and Human Resources1Year-on-year Dollar Savings Due to Purcha

18、sing Initiatives122Contract Price vs. Market Price for Key Materials and Services123Reduction in Inventory Thru Rationalization of Stock-lines and Inventory Reduction124Percent of Purchasing Dedicated to Asset Base125Percentage of Goods and Services Categorized for Appropriate Strategy266Purchasing

19、Volume Commonality and Supplier Visability227Cycle Time Required to Source a Category228Inventory Turnover229Competency Rating Level of Purchasing Employees2610Forecast Purchasing vs. Actual2211Procurement Operating Expenditure as Percent of Total Purchasing 2212Percent of Significant Purchases Proc

20、essed Through POs3213Compliance with FAs by Sourcing Commodity3214Yearly Reduction in Number of FAs3215Reduction in Total Number of Suppliers Actually Used 4216Purchases from Approved Suppliers as a Percent of Total Purchases4217Percent of Selected Suppliers Meeting Performance and Quality Standards

21、5218Percent of Key Commodities with Relationship Agreements Signed5219User Satisfaction with Purchasing Performance6220Percent of Purchases Meeting Delivery Targets62BG/BU InputThe penultimate list of KPI measures presented at the February 21 workshop were rated by various BG/BU members: 3 = Very Us

22、eful 1 = Not Useful1Year-on-year Dollar Savings Due to Negotiated Spend3.03333.03.02Reduction in Goods in Inventory2.03121.81.93Percent of Purchasing Dedicated to Asset Base2.51222.82.34Strategic Purchasing Implemented2.01322.32.15Leverage Purchasing Volumes2.52122.32.16Cycle Time Required to Source

23、 a Category2.03332.62.67Inventory Turnover2.01122.31.98Average Certification Level of Purchasing Employees1.51321.91.89Forecast Purchasing vs. Actual1.53222.52.210Percent of Significant Purchases Processed Through POs2.01221.81.811Percent of Purchases Sourced Through FAs Selected Suppliers2.03122.52

24、.212Number of FAs1.51222.31.913Total Number of Suppliers Actually Used 1.51221.81.714Percent of Selected Suppliers Meeting Performance and Standards3.03222.82.715Percent of Key Commodities with Relationship Agreements Signed2.01322.02.016User Satisfaction with Suppliers Performance3.03322.52.717Time

25、 From Requsition Submission Until Delivery2.53332.52.718User Satisfaction with Contracts and Purchasing Group3.03322.12.5Number of responses2111491Year-on-year Dollar Savings Due to Purchasing Initiatives$128 M in 2000, 5% p.a. 01 - 04$128 M in 2000, 6% p.a. 01 - 042Contract Price vs. Market Price f

26、or Key Materials and Services5% below market10% below market3Reduction in Inventory Thru Rationalization of Stock-lines and Inventory Reduction5% reduction p.a.6% reduction p.a.4Percent of Purchasing Dedicated to Asset Base3% increase year-on-year5% increase year-on-year5Percentage of Goods and Serv

27、ices Categorized for Appropriate Strategy90%100%6Purchasing Volume Commonality and Supplier Visability90%100%7Cycle Time Required to Source a Category2 to 8 weeks; by category2 to 6 weeks; by category8Inventory Turnover56.59Competency Rating Level of Purchasing EmployeesTBD after first exerciseTBD a

28、fter first exercise10Forecast Purchasing vs. Actual+/-10% Qrtly, =100% Annly+/-5% Qrtly, 4.5 of 54.7 of 520Percent of Purchases Meeting Delivery Targets90%95%Three to be reported to Senior Management Team (SMT)Eight to be reported to Purchasing Steering Group (PSG)All twenty to be reported to C&

29、P and KPI ManagerDataMeasurement DescriptionCapture Mech1Year-on-year Dollar Savings Due to Purchasing InitiativesSAP2Contract Price vs. Market Price for Key Materials and ServicesMarket Survey3Reduction in Inventory Thru Rationalization of Stock-lines and Inventory ReductionSAP4Percent of Purchasin

30、g Dedicated to Asset BaseSAP5Percentage of Goods and Services Categorized for Appropriate StrategySAP6Purchasing Volume Commonality and Supplier VisabilitySAP7Cycle Time Required to Source a CategoryC&P Records8Inventory TurnoverSAP9Competency Rating Level of Purchasing EmployeesPLDP Records10Forecast Purchasing vs. ActualPurchasing Managers11Procurement Operating Expenditure as Percent of Total Purchasing General Ledger Accounts12Percent of Significant Purchases Processed Through POsSAP13Compliance with FAs by Sourcing CommoditySAP14Yearly Reduction in Number of FAsSAP15Reduction in