凯捷-基于价值的业绩管理ppt课件

1、Cap Gemini Ernst & Young凯捷安永2121世纪世纪CFOCFO的中心管理手段的中心管理手段-基于价值的业绩管理基于价值的业绩管理凯捷安永咨询凯捷安永咨询( (上海上海) )20022002年年1010月月2828日日Cap Gemini Ernst & Young凯捷安永2Issue问题问题预算不能与添加公司价值严密联络预算不能与添加公司价值严密联络现有预算的程序耗费公司大量人力和时间现有预算的程序耗费公司大量人力和时间业务部门不能成为预算的业务部门不能成为预算的“真正归属者真正归属者Solution处理方案处理方案丢弃传统的预算，运用关键业绩管理体系丢弃传统的预算，运用

2、关键业绩管理体系运用运用18个月至个月至5年的滚动业务方案来和财务模拟年的滚动业务方案来和财务模拟来把握公司运作来把握公司运作仅保管的部分具有随意性的行政性费用预算仅保管的部分具有随意性的行政性费用预算Impact影响影响误导业务部门留意力，使业务部门不能一直把误导业务部门留意力，使业务部门不能一直把留意力放在为公司发明价值上。留意力放在为公司发明价值上。预算流程本身的本钱很高预算流程本身的本钱很高预算没有能动性，不能提高业绩，仅仅起监视预算没有能动性，不能提高业绩，仅仅起监视作用作用Benefit益处益处使公司真正关注与公司战略严密相连的增值活使公司真正关注与公司战略严密相连的增值活动，培育

3、充分授权和积极创新的公司文化。动，培育充分授权和积极创新的公司文化。添加整个管理过程的科学性、灵敏性和即时性添加整个管理过程的科学性、灵敏性和即时性节约日常编制预算的本钱和任务节约日常编制预算的本钱和任务从一个例子所起3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构造 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，上述条件都逐渐消逝了 试图用“零基预算和“基于作业的预算来进展改良，但仍不能改动年度预算的内在缺陷： “后视 “角度单一 “没有谋划力

4、4对21世纪CFO的需求 在整个企业范围内，鼓励“发明股东价值的根本理念 从传统的单一的“损益规范，转变到全方位的业绩评价，实现企业长期的价值生长。 利用即时和足够详细的信息来进展决策和控制 更关注业务本身动摇周期，而不是纠缠于某个特定月份的财务业绩。 能准确评价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要素相联络 用各种业绩目的来评价公司中心业务流程的表现5业绩管理体系确保一个公司可以准确地利用现有资源而实现开展目的，同时促使公业绩管理体系确保一个公司可以准确地利用现有资源而实现开展目的，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。司及时调整及改善运

5、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目的和业绩目的所需的行动和行为建立以业绩为主的文化发明员工和战略相结合的环境注重及开展各层面的业绩结果业务方案未来预测展开改善行动只需立足于添加企业价值的业绩管理才干满足CFO的需求6有目的地提供和传送有效信息确保业绩管理的流程一致性、规范性和完好性目的挑选目的挑选 目的落实目的落实信息传送信息传送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、多方位的目的将衡量目的和业绩目的落实到公司的关键岗位根据结果制定相应的改善方案规范的业绩管理体系应该有五大环节规范的业绩管理体系应该有

6、五大环节业绩管理的框架7有效的关键业绩目的的特征 解释结果如何和为什么是这样，以便管理层可以具备将对事务的洞察转化为行动的才干 经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目的，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 经过将总体战略细化到各级单位的详细目的，使公司上下拥有共同的方向，采取一致的行动 经过针对长期的非财务目的与着重短期的财务目的，处置好长久战略与短期目的之间的平衡 经过对个人和集体才干的客观评价根底上建立业绩目的，促进拔高的努力目的的实现Cap Gemini Ernst & Young凯捷安永案例9业绩

7、目的建立业绩目的建立是一个多次循是一个多次循环的过程，需环的过程，需求对众多方面求对众多方面进展思索进展思索ABC Performance Management DevelopmentCGE&Y的任务方法的任务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的行业阅历的行业阅历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ABC公司业绩目的建立的整个过程10关键业绩目的关键业绩目的KPIs关键业绩目的是促成对关键业绩目的是促成对关键关注领域进展业绩关键关注领域进展业绩管理的手段。

8、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公司的关键关注领域指引各业务单位层面的关键关注领业务单位层面的关键关注领域域KRAs from other departments are kept in mind during KPI development C&P KRAsGBGKRAsPSBGKRAsKPI KPI KPI KPI KPI KPI 在本工程中在本工程中 ，是设计，是设计全公司的采购业绩目全公司的采购业绩目的的关键关注领域KRAs和关键业绩目的KPIs11 7) Cost,Productivity,and Net Tariff8) Management a

9、nd 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) 采购部门的采购部门的运作效率运作效率6) 内部用户的内部用户的称心程度称心程度(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的运用的运用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 d

10、efined. Based on our experience and interviews, one more is recommended. 关键业绩目的要支关键业绩目的要支持公司的业务战略持公司的业务战略。而公司的业务战。而公司的业务战略就是由公司的关略就是由公司的关键关注领域来表现键关注领域来表现的。的。关于采购的关键关注领域KRAs12 Cost,Productivity,and Net TariffManagement and HumanResources Number of KPIsA small number of KPIs for each KRA are reported

11、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 KPI KPI KPI Some (three total) are reported to senior management, others (eight) are reported broadly within purchasing, and a

12、ll are monitored by C&P.KPI 关键业绩目的的数量13Various Purchasing internal customers were contacted and interviewed during KPI development.BG and BU needs to meet corporate goals are also considered when developing KPIs. KPI KPI KPI KPI KPI KPI BGBGBU访谈和沟通14 An easy to understand name which describes the ac

13、tivity 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 knowledgeable about the measurement area, assists with developing the measurement and is responsible for concurre

14、nce and implementation. Identification of how often this measurement should be collected and reported (e.g., annually, quarterly, monthly, etc.).目的定义目的定义:计算方法计算方法:目的主管目的主管:采集和报告频度采集和报告频度:目的目的:数据来源数据来源:The reason(s) for using the measurement, including its linkage to strategies. Identification of whe

15、ther the data exists, and if so, the name of the system or storage location.目的的目的目的的目的:搜集数据和获得目的过程中存搜集数据和获得目的过程中存在的妨碍在的妨碍:抑制妨碍的行动方案抑制妨碍的行动方案: The desired level of performance of the measurement. Target levels should be both short term and long term and should be aggressive while remaining attainable

16、. 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 performance levels. Actions should focus on leveraging the existing infrastructure of the organization (people, proc

17、esses and technology) while identifying future solutions. 备注备注: Indicate any additional information pertaining to the measurement.关键业绩目的定义的模板15Measurement Definition: The number of non-duplicated materials and services for which total pan-ABC XYZ spending is known, and suppliers corporate ownership

18、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 ownership of the various companies, subsidiaries, branch offices, or joint ventures that ABC purchases from so tha

19、t 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 ultimate corporate entity is known. Champion: Richard Hawtin, Paul Poon, Richard Lancaster Data Source: SAP Mater

20、ial & 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 must be eliminated within BG/Bus and across ABC XYZ. - Ownership of suppliers must be understood. Action Plan(s) to

21、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 ownership of suppliers. 关键业绩目的定义的例如16C&P KRAs1 = Savings, 2 = Quality of Purchasing, 3 = Use of FAs, 4 = Optimiz

22、ation, 5 = Supplier Relationships, 6 = User Satisfaction (recod)Corp KRAs2 = Cost, Productivity, Net Tariff, 6 = Management and Human Resources1Year-on-year Dollar Savings Due to Purchasing Initiatives122Contract Price vs. Market Price for Key Materials and Services123Reduction in Inventory Thru Rat

23、ionalization of Stock-lines and Inventory Reduction124Percent 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 Turnover229Compet

24、ency Rating Level of Purchasing Employees2610Forecast Purchasing vs. Actual2211Procurement Operating Expenditure as Percent of Total Purchasing 2212Percent of Significant Purchases Processed Through POs3213Compliance with FAs by Sourcing Commodity3214Yearly Reduction in Number of FAs3215Reduction in

25、 Total Number of Suppliers Actually Used 4216Purchases from Approved Suppliers as a Percent of Total Purchases4217Percent of Selected Suppliers Meeting Performance and Quality Standards5218Percent of Key Commodities with Relationship Agreements Signed5219User Satisfaction with Purchasing Performance

26、6220Percent of Purchases Meeting Delivery Targets62所建立的关键业绩目的对应的关键关注领域17BG/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 Useful1Year-on-year Dollar Savings Due to Negotiated Spend3.03333.03.02Reduction

27、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 a Category2.03332.62.67Inventory Turnover2.01122.31.98Average Certification Level of Purchasi

28、ng 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 Suppliers2.03122.52.212Number of FAs1.51222.31.913Total Number of Suppliers Actually Used 1.51221.81.714Percent o

29、f 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 From Requsition Submission Until Delivery2.53332.52.718User Satisfaction with Contracts and P

30、urchasing Group3.03322.12.5Number of responses211149经过访谈了解各关键业绩目的的有用程度181Year-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 for Key Materials and Services5% below market10% below market3Reduction in

31、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 Services Categorized for Appropriate Strategy90%100%6Purchasing Volume Commona

32、lity 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 after first exercise10Forecast Purchasing vs. Actual+/-10% Qrtly, =100% Ann

33、ly+/-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&P and KPI Manager关键业绩目的的目确实定19DataMeasurement 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 Purchasing Dedicated to Asset BaseSAP5Percentage of Goods and S