企业解决方案价值的实现

1、企业解决方案价值的实现 Lee Chiu, Associate Vice President Lee Chiu, Associate Vice President lee.chiu lee.chiu June 25, 2005 June 25, 2005 Accenture简介 企业面临的危机 价值实现的诊断架构与工具 价值实现的进行方式 案例研究 ©Accenture 2002. All Rights Reserved. 1 Accenture 在中国 Accenture是全球领先的管理咨询及资讯服务公司。 Accenture在大中国区设有6个办事处，雇员超过1500人。 1988

2、年Accenture在中国大陆开展业务，第一个项目是为山 西省的一个煤矿企业实施ERP解决方案。 Beijing Dalian Accenture于1992年在上海建立办事处，目前约有300名员 工。北京的办事处成立于1994年，现在大约有300名员工 。大连的解决方案中心（solution center）成立于2002年； 广州办事处成立于2005年。 Accenture大多数的员工都来自于中国的重点大学，他们具 有丰富的业务知识，并且对于中国的现状也非常了解。 通过与不同行业的领导企业和中国政府的紧密合作，我们 利用全球的行业经验并根据中国现状进行调整，已适用中 国客户的具体情况和文化。

3、Shanghai Guangzhou Taipei Hong Kong ©Accenture 2002. All Rights Reserved. 2 Accenture 中国客户 Accenture运用其在世界各地的资源与经验，协助国内企业转型以提升其竞争力。 ©Accenture 2002. All Rights Reserved. 3 Accenture简介 企业面临的危机 价值实现的诊断架构与工具 价值实现的进行方式 案例研究 ©Accenture 2002. All Rights Reserved. 4 企业面临的危机国内大多数的大型企业已经在企业解决方

4、案(Enterprise Solution的建立与发展上投入很多心力与成本,但仍面临许多关键性的问题。关键性问题¾如何充分运用信息以产生新收入,达到更高运作效率及减少成本?¾如何决定投资的优先顺序以加快并增长IT的投资报酬率?¾如何整合应用系统、人员绩效及运营流程以达成企业的商业目标?¾哪些企业解决方案的标准功能尚未实施,以致失去创造更高价值的机会?¾如何通过企业解决方案的相关投资决策来提升股价?提升企业解决方案投资效益的机会 ¾对大多数已经实施企业解决方案的大型企业而言,仍存在提升投资效益的机会¾企业内价值创造机会可分解到

5、运营层面的价值杠杆(Value Levers,以评估其可创造价值的大小及其对股价的影响¾一套强有力的方法及系列诊断工具可予以采用并且值得企业领导层关注及接纳如何解决上述关键性问题以提升企业解决方案的投资效益,是大多数大型企业的迫切需求。 WAVE TWOBUSINESS OPTIMIZATION Benefits for which Enterprise Solution is required, but not enoughe.g. CRM, SharedServices, Supply Chain Optimization, HR, Business IntelligenceWA

6、VE THREE EXTEND THE ENTERPRISENew Capabilities by extending Enterprise Solution and creating new enterprisese.g. New business models, extended enterprise, alliances, knowledge management, E-CommerceIncreased Business Information EnablementI n c r e a s i n g O p p o r t u n i t y t o r e a l i z e v

7、 a l u eFOUNDATION LEGACY SYSTEMSWAVE ONE TRANSACTION INTEGRATION Streamline processes and automate with Enterprise Solution;Benefits realized by Enterprise Solution implementation alone企业解决方案的生命周期包括流程整合、业务优化、应用扩展三个阶段。企业解决方案在生命周期中逐步实现其可带来的效益。企业解决方案的生命周期很多企业在完成第一阶段工作后,未能继续推展,以致丧失进一步实现效益的机会。Illustrati

8、ve$WAVE TWORedesign,improve ReportsSupply ChainCRMPeopleEffectivenessWave 2InvestmentShared ServicesEntrySAP R/3ReducedImproved Reduced Data input ERPInvestmentReduced errorsEffective Use of systems ReducedHeadcountMost Enterprise Solution ProjectsStop Here!I n c r e a s i n g O p p o r t u n i t y

9、t o r e a l i s e v a l u eIncreased Accessibility of Business InformationWAVE ONE企业解决方案的生命周期企业解决方案研究Accenture曾进行一项调查研究,针对200多名CIO以及项目负责人,探究其企业在企业解决方案投资中的哪些方面及如何获得显著效益。 我们提出的问题:1.企业解决方案的项目现状?2.开发实施与管理的方法?现有及将来3.功能与技术?现有及将来4.企业从该投资中所获取的利益?5.帮助企业实现效益的驱动力?6.管理层可对企业解决方案的实施做些什么?Source: Accenture Institut

10、e for Strategic Change Accelerating Enterprise SystemsThought Leadership Research -July, 20022%19%37%37%4%No benefitsrealised Small number of benefits realised About half of benefits realised Majority of benefits realised All benefits realised“The biggest factor that contributed to benefit realizati

11、on was getting critical mass, which leads to tight integration of business processes andreal time access to information globally.”(Kodak executive调查结果显示:只有41%的企业实现了其预期效益。调查结果Source: Accenture Institute for Strategic Change Accelerating Enterprise SystemsThought Leadership Research -July, 200218%39%2

12、3%12%7%Value OpportunityNo integration Just startedintegration process Most processes andapplications are integratedHave a single, globalinstance of ERP Some progresstowards integrating Source: Accenture Institute for Strategic Change Accelerating Enterprise Systems Thought Leadership Research -July

13、, 200242%的企业表示在整合方面仍存在改善空间。调查结果161012191816142121Increased Revenue Fewer Physical Resources Improved Inventory & Asset Management Cycle Time Reduction Headcount Reduction Faster, More Accurate Transactions Increased Flexibilty Improved Customer Service & Retention Improved Financial Manageme

14、nt Better Management Decision-Making Number of ResponsesFirst Priority Second Priority Third Priority Source: Accenture Institute for Strategic Change Accelerating Enterprise Systems Thought Leadership Research -July, 2002同时我们亦发现:更好的管理决策是大多数企业在推动企业解决方案时的首要目标。调查结果 Accenture简介企业面临的危机价值实现的诊断架构与工具 价值实现的

15、进行方式案例研究诊断前提价值实现定义在进行价值实现诊断前,我们先对企业解决方案的价值实现做一操作型定义:Enterprise Solution Value Realization-Growing shareholder value by buildingbusiness capability enabled by EnterpriseSolution functions and features to improvebusiness performance.Share-holder Value AnalysisCapability AssessmentValue Area / Metrics诊

16、断架构此一操作型定义可分解成数个关键问题,并对应至价值实现的三个层级。战略层什么是股票价格的关键影响因素?什么是创造价值的关键驱动因素?运营层与同业比较我们的运营能力如何? 可以如何运用企业解决方案以建立这些价值创造机会所需的运营能力?战术层是否在实现设定的成本效益? 是否已实现了一般企业解决方案可带来的效益?实施后我们目前的运营绩效表现如何?关键问题Enterprise Solution Value Realization -Growing shareholder value by building business capability enabled by Enterprise Solu

17、tion functions and features to improve business performance.Enterprise-Wide Value CreationIncrease net operating profit after tax (NOPAT (I/SCapital deploymentCost of Increase gross profitDecrease operating expensesIncrease revenues Decrease material costs Reduce selling costsReduce distribution cos

18、tsReduce R&D Value LeversLower Customer Service Costs Lower I/S costs Lower Acctg. costs Lower HR costs Improve capital planning/ investment processReduce inventoriesReduce A/R Improve capital allocation (B/S诊断方式:价值的展开Increase A/P我们的诊断方式是从“价值创造”的角度,将企业内的价值创造分解成运营层面的价值杠杆(Value Levers。Value Area I

19、ncrease Revenues Value Area Increase Revenues Value Area Increase Revenues Value Area Increase Revenues Value Area Increase Revenues Value Area Increase RevenuesValue Area Increase Revenues 诊断方式:价值创造机会的评估Capital deploymentCost of capitalIncrease gross profitDecrease operating expensesIncrease revenu

20、es Decrease material costs Reduce selling costsReduce distribution costsReduce R&D Value LeversLower Customer Service Costs Lower I/S costs Lower Acctg. costs Lower HR costs Improve capital planning/ investment processReduce A/R N/AIncrease A/PReduce inventories针对每个价值杠杆,我们进行战略、运营及战术诊断,以确定其价值创造机会

21、的大小。战略诊断:股东价值的架构Value Creation Total Return toShareholders(TRSSpreadGrowthReturn onInvestedCapital (ROICWeighted AverageCost of Capital(WACCOrganic GrowthGrowth throughM&AOperatingMarginCapitalEfficiency就股东价值的架构而言,企业解决方案对其中的Return on Invested Capital (ROIC 有最大的影响。战略诊断:ROIC 的分解EBITA/Revenues 15.0

22、%Revenues/Invested Capital2.18COGS/Revenues52.79%SG&A/Revenues28.8%Depreciation/Revenues 3.5%Working Capital/Revenues 14.0%Net PP&E/Revenues 38.5%Other Assets/Revenues -6.7%Pretax ROIC 32.9%Cash tax rate onEBITA 29.0%ROIC 23.2%XXOperating Margin1-Capital Utilization若进一步分解ROIC ,我们可以找到企业解决方案的影

23、响点,而且可以与其他公司进行标竿比较(Benchmarking。Illustrative Figures to demonstrate relationships.战略诊断:ROIC 的诊断由于ROIC 与公司股价有高度的相关性,ROIC 的分析可以协助企业找到价值创造的机会点及如何改善最为有效。Sources: Factset, Accenture Analysis Notes:Data is 5 year average for ABC peer group. Revenue CAGR represents total growth (organic and divestiture/acq

24、uisition activity.1.481.791.861.731.7713.2%5.6%3.6%7.3%5.8%199920002001ABC Av Ind Av7.3%4.5%9.4%7.8%11.8%199920002001ABC Av Ind AvROIC1-1 / sum ofPre-Tax ROICCash Tax Rate31.2%26.40%32.4%25.2%24.3%199920002001ABC AvInd Av17.1%10.0%6.7%12.6%10.4%Op. MarginCapital UtilizationX25,14624,08824,1981999200

25、02001ABC Revenue (USD, millions CAGR 99-01: 1.9%-4.2%+0.5%1 -sum of16.3%14.0%12.9%14.4%20.9%199920002001ABC AvInd AvCOGS / Revenues75.0%75.0%68.1%70.8%65.3%18.7%23.6%25.5%19.2%25.9%199920002001ABC AvInd Av Op. Working Capital / Revenue16.4%13.6%13.3%14.4%14.6%Net PPE / RevenueNet Other Assets / Reve

26、nue16.3%17.2%11.3%15.0%12.3%199920002001ABC Av Ind AvGoodwill / Revenue10.1%13.1%13.3%12.2%23.6%199920002001ABC AvInd Av3.4%2.8%2.7%2.7%2.9%Dep & Other Opex / RevenuesXSG&A / Revenues战略诊断:运营改善对股价的影响依据前述架构,我们可以针对企业解决方案实施所带来的运营改善,预估其对公司ROIC 及股价的影响。Economic Profit Impact Share Price Impact62Sou

27、rce: Factset, Accenture analysis.Note: Share price impact based on capitalising annual cash impact at WACC to perpetuity; ie: (Annual Cash Impact/WACC / (No of Shares62581200.200.200.19.39ROIC ROIC with COGS to match Further COGS COGS 11.8%Adjusted to Best in Class2.5%Current ROICnext bestreduction

28、to best5.8%8.3%reduction to average3.5%战略诊断:诊断工具运用上述ROIC 的分析,我们可以找到可创造最大ROIC 的切入点及预估效益。COGS / Revenues68.0%73.0%64.0%70.8%62.0%X Co.Y Co.Z Co.ABC Av Ind. Avg运营诊断:能力评估了解影响某一价值杠杆的运营能力,可以帮助我们制定企业解决方案的配置决策。通过相关运营能力的评估,我们亦可找到进一步实现价值的机会点。 Source: GBS Capability Repository Job-Aid运营诊断:能力评估在了解客户当前运营能力的基础上,参

29、考企业解决方案可提供的功能,以规划企业应建立或强化的运营能力。 Source: GBS SAP Enablement Job-Aid运营诊断:诊断工具结由上述的运营能力分析,我们可以找到价值杠杆的改善机会,并透过企业解决方案的建置予以实现。 ITIT 支援成本减少Source: SAP Typical Benefits Job-AidThese figures are based on historical data. Benchmark benefits are reflective of past client experiences at companies such as: DuPon

30、t, GE Capital, Astra Merck, Tenneco, Nortel Networks, NEC, Boston Scientific, and Ericsson (partial list. Actual business benefit received may vary on a case by case basis.战术诊断:典型效益分析透过典型效益(Typical Benefits分析,我们可以了解企业在不同领域尚存在的改善空间。库存减少 周转率增加 生产力提高 生产率增加紧急出货费用减少 过时料件减少销售及物流功能典型效益* 1%-13% 的收入增长 .5%-4%

31、 的利润增长 10%-30% 20 70%关键绩效指标(KPI 销售改善 利润增加 生产力提高 准时出货项目发展 5%-15% 30%-50% 工程相关生产力的提高 周期缩短采购10%-15% 4%-13% 10%-20% 直接成本减少 间接成本减少 采购生产力提高生产10-45% 5-10% 10-25% 5-20% 20%-35% 20%-40%财务 5%-15% 15%-30% 应收帐款减少 生产力提高5%-15%战术诊断:标竿比较分析我们亦可将价值杠杆相关的关键绩效指标(KPI的表现与其他公司进行比较分析,以预估可带来的效益。 战术诊断:诊断工具经由比较典型效益、预定目标及已达成目标,

32、我们可以掌握效益实现的进展,同时针对表现不佳之处提醒改善。Reduce Inventory Improve throughput Improve productivity Improve yieldsReduce premium freight Reduced obsolescence Sales & LogisticsFunctional AreaBenchmark Changes*1%-13% increase in revenues .5%-4% increase in margin 10%-30% 20 70%Selected Benefit Area / KPIImprove

33、 sales Increase MarginProductivity improvements On time shipmentsProject Development 5%-15% 30%-50% Improve engineering productivity Cycle-time ReductionProcurement10%-15% 4%-13% 10%-20% Reduce direct procurement costs Reduce indirect material costs Procurement productivity Production10-45% 5-10% 10

34、-25% 5-20% 20%-35% 20%-40%Finance 5%-15% 15%-30% Reduce A/RProductivity Improvements IT5%-15%Reduce IT Support Costs诊断总结针对每个价值杠杆,均进行战略、运营及战术诊断,最后再依据各价值杠杆创造机会的大小,决定企业解决方案实施的范围或后续推动的方向。 诊断概要此一诊断可评估各价值杠杆对价值创造的贡献,并提升ROIC (及随之影响的股价,值得管理层关注依据能力评估的结果,选择在供应链、采购及生产等方面建立或强化相关能力价值实现计划包括:整合确保这些流程已与企业解决方案完全整合。确保

35、用户已经充分培训并依规定使用系统。优化进行库存分析及设定安全库存,改善预测的准确率扩展评估与供应商的自动化操作接口 Accenture简介企业面临的危机价值实现的诊断架构与工具 价值实现的进行方式案研究企业解决方案的价值实现阶段了解业务现状Value levers by size of potential benefitShareholder perspective of ability to create valueCurrent capabilities against Enterprise Solution CapabilitiesBenchmark against industry a

36、nd other Enterprise Solution benefit casesBusiness Case ProgressBusiness objectives Target business modelEnterprise Solution Program Status and PlansShareholder Value PerspectiveIndustry/Market InsightsBusiness Case StatusConfirmAnalyzeSolutions Aligned to Value Opportunities Refined business case T

37、iming and value of initiativesRoll out strategyLinks to other projectsDevelop评估价值区域创造价值机会优先排序Week 1Week 2 -3Week 4Key ActivitiesMobilize Enterprise Solution Value Realization SWAT teamPlan and execute kick-off meetingConduct interviews with key stakeholdersConduct shareholder value analysisRequest d

38、ata to support diagnosticsObtain corporate strategyObtain Enterprise Solution Program Status and Plans ModulesBusiness Unit ScopeTimelinesUsers ImpactedPlan capability assessment workshopsObtain business case and benefit assessmentsAssess benefits realized to dateDevelop issue / risk approach and wo

39、rk listKey OutcomesROIC and Share Price DiagnosticCapability Assessment PlanIssue / Risk FrameworkStakeholderQuestionnairesShareholder ValueAnalysis ToolsIssue / Risk Approach -Tools -了解业务现状Key ActivitiesConduct capability workshopsAssess capabilitiesIdentify Value Blockers by People, Process andSys

40、temDetermine ROIC impact of operation improvements Obtain benchmarks for industry comparisonsObtain typical benefitsCompare typical benefits to business case planned and benefits realized to dateAlign diagnostics to value leversIdentify primary (top 3 value opportunities and identity solutionsConduc

41、t detailed diagnostics on primary opportunitiesKey OutcomesCapability DiagnosisBusiness Case DiagnosisBenchmarking DiagnosisCapability RepositoryTypical Benefits Job AidEnterprise SolutionCapability EnablementValue Area to KPI andBenchmarks Job Aid -Tools -评估价值区域Key ActivitiesDevelop business case m

42、odelAssess primary solutions:Benefit OpportunityCostEase of ImplementationChange ReadinessPrioritize solutionsDevelop Value Realization PlanQuantitatively assess the strategic fit and hard dollar benefits from recommended changesFinal interviews with selected client business and IT staffCommunicate

43、recommendations to SVP and steering committeeTranslate business case into action planKey OutcomesDefinition of value levers and cost savings.where we “Found the Value”Business CaseDefine and determine mitigation of risksClient ownership and commitmentAction plan with project roadmap, phases and metr

44、ics etc.Solution Finder ToolBusiness Case BuilderValue Lever Job Aid -Tools -创造价值机会优先排序 Accenture简介企业面临的危机价值实现的诊断架构与工具 价值实现的进行方式案例研究Enterprise Solution Value RealizationAccenture 在全球各主要产业,均曾协助客户针对企业解决方案价值实现进行规划及实施。企业解决方案价值实现案例汇总大型跨国PC 制造商代表客户全球业务企业全范围协助客户规划企业解决方案价值实现协助客户实施企业解决方案价值实现99999999999999999

45、9999999999大型跨国电器制造商大型跨国消费品制造商大型跨国医疗用品制造商大型跨国化学制品制造商大型跨国汽车制造商大型国际零售商大型跨国工业煤气制造商Client: Leading Global PC ManufacturerIntegrated supply chain operations Scope: Post merger and acquisition integrationPlant consolidation initiative underway targeting $400m in saving Situation:$1.2bn in supply chain savings identified34 discreet projects identified to deliver savings Program management mechanisms implemented “Top 10”projects prioritized Renegotiated sup