公司CFO基于價(jià)值的業(yè)績(jī)管理

1、Cap Gemini Ernst & Young凱捷安永從一個(gè)例子所起Issue問題預(yù)算不能與增加公司價(jià)值緊密聯(lián)系現(xiàn)有預(yù)算的程序消耗公司大量人力和時(shí)間業(yè)務(wù)部門不能成為預(yù)算的“真正歸屬者”IImpact 影響誤導(dǎo)業(yè)務(wù)部門注意力，使業(yè)務(wù)部門不能始終把 I注意力放在為公司創(chuàng)造價(jià)值上。預(yù)算流程本身的成本很高預(yù)算沒有能動(dòng)性，不能提高業(yè)績(jī)，僅僅起監(jiān)督 I 作用Solution 解決方案IBenefit 好處拋弁傳統(tǒng)的預(yù)算，應(yīng)用關(guān)鍵業(yè)績(jī)管理體系使公司真正關(guān)注與公司戰(zhàn)略緊密相連的增值活I(lǐng)動(dòng)，培育充分授權(quán)和積極創(chuàng)新的公司文化。應(yīng)用18個(gè)月至5年的滾動(dòng)業(yè)務(wù)計(jì)劃來和財(cái)務(wù)模增加整個(gè)管理過程的科學(xué)性、靈活性和即時(shí)性 擬

2、來把握公司運(yùn)作僅保留的部分具有隨意性的行政性費(fèi)用預(yù)算節(jié)約日常編制預(yù)算的成本和工作為什么傳統(tǒng)的預(yù)算不再滿足21世紀(jì)CFO的需求傳統(tǒng)預(yù)算是傳統(tǒng)經(jīng)濟(jì)的產(chǎn)物，它存在的條件是：相對(duì)靜態(tài)的區(qū)域化經(jīng)濟(jì)企業(yè)的市場(chǎng)相對(duì)穩(wěn)定業(yè)務(wù)周期有規(guī)律集中的層級(jí)式的管理結(jié)構(gòu)企業(yè)的資產(chǎn)都是實(shí)物資產(chǎn)在當(dāng)今全球化、技術(shù)創(chuàng)新、業(yè)務(wù)創(chuàng)新和信息互聯(lián)的時(shí)代，上述條件都逐漸消失了試圖用“零基預(yù)算”和“基于作業(yè)的預(yù)算”來進(jìn)行改進(jìn)，但仍不能改變年度預(yù)算的內(nèi) 在缺陷： “后視” “角度單一” “沒有策動(dòng)力”對(duì)21世紀(jì)CFO的需求在整個(gè)企業(yè)范圍內(nèi)，鼓勵(lì)“創(chuàng)造股東價(jià)值”的基本理念從傳統(tǒng)的單一的“損益”標(biāo)準(zhǔn)，轉(zhuǎn)變到全方位的業(yè)績(jī)?cè)u(píng)估，實(shí)現(xiàn)企業(yè)長(zhǎng)期的價(jià)值成長(zhǎng)

3、O利用即時(shí)和足夠詳細(xì)的信息來進(jìn)行決策和控制更關(guān)注業(yè)務(wù)本身波動(dòng)周期，而不是糾纏于某個(gè)特定月份的財(cái)務(wù)業(yè)績(jī)。能準(zhǔn)確評(píng)估企業(yè)內(nèi)的獨(dú)特的強(qiáng)處和弱點(diǎn)確保公司的戰(zhàn)略與公司的各個(gè)價(jià)值驅(qū)動(dòng)因素相聯(lián)系用各種業(yè)績(jī)指標(biāo)來評(píng)估公司核心業(yè)務(wù)流程的表現(xiàn)只有立足于增加企業(yè)價(jià)值的業(yè)績(jī)管理才能滿足CFO的需求IIII業(yè)績(jī)管理體系確保一個(gè)公司能夠準(zhǔn)確地利用現(xiàn)有資源而實(shí)現(xiàn)發(fā)展目標(biāo)，同時(shí)促使公 司及時(shí)調(diào)整及改善運(yùn)作流程從而確保戰(zhàn)略實(shí)施的一致性和連慣性。建立以業(yè)績(jī)?yōu)橹鞯奈幕瘎?chuàng)造員工和戰(zhàn)略相結(jié)合的環(huán)境注重及發(fā)展各層而的業(yè)績(jī)結(jié)果衡量指 標(biāo)和業(yè)公司業(yè)績(jī)管理流程信息管理和匯報(bào)所需的 行動(dòng)和 行為人員業(yè)績(jī)管理流程價(jià)值業(yè)務(wù)計(jì)劃未來預(yù)測(cè)展開改善行動(dòng)業(yè)

4、績(jī)管理的框架規(guī)范的業(yè)績(jī)管理體系應(yīng)該有五大環(huán)節(jié)有效的關(guān)鍵業(yè)績(jī)指標(biāo)的特征解釋結(jié)果如何和為什么是這樣，以便管理層能夠具備將對(duì)事務(wù)的洞察轉(zhuǎn)化 為行動(dòng)的能力通過為公司上下提供整個(gè)考核體系的層次關(guān)系，將管理層貫徹戰(zhàn)略方針的意 圖傳達(dá)下去提供自下至上對(duì)各層的考核指標(biāo)，來指示完成戰(zhàn)略所需的行動(dòng)和這些行動(dòng)和 戰(zhàn)略方針?biāo)鶎a(chǎn)生的影響通過將總體戰(zhàn)略細(xì)化到各級(jí)單位的具體目標(biāo)，使公司上下?lián)碛泄餐姆较颍?采取統(tǒng)一的行動(dòng)通過針對(duì)長(zhǎng)期的非財(cái)務(wù)指標(biāo)與著重短期的財(cái)務(wù)指標(biāo)，處理好長(zhǎng)遠(yuǎn)戰(zhàn)略與短期 目標(biāo)之間的平衡通過對(duì)個(gè)人和集體能力的客觀評(píng)估基礎(chǔ)上建立業(yè)績(jī)目標(biāo)，促進(jìn)拔高的努力 目標(biāo)的實(shí)現(xiàn)ABC公司業(yè)績(jī)指標(biāo)建立的整個(gè)過程業(yè)績(jī)指標(biāo)建立

5、是一個(gè)多次循 環(huán)的過程,需 要對(duì)眾多方面 進(jìn)行考慮ABC Performance Management Development采購(gòu)部門的 長(zhǎng)期愿景各個(gè)關(guān)鍵CGE&Y關(guān)注領(lǐng)域的工作方法(KRAs)與相關(guān)人員的訪談初步設(shè)計(jì) 報(bào)告多次反復(fù)討論會(huì)第二輪訪談CGE&Y的行業(yè)經(jīng)驗(yàn)關(guān)鍵關(guān)注領(lǐng)域(KRAs)和關(guān)鍵業(yè)績(jī)指標(biāo)(KPIs)關(guān)鍵關(guān)注領(lǐng)域(KRAs)公司的關(guān)鍵關(guān)注領(lǐng)域指引各業(yè) 務(wù)單位層而的關(guān)鍵關(guān)注領(lǐng)域在本項(xiàng)目中,是設(shè)計(jì)全公司的釆購(gòu)業(yè)績(jī)指關(guān)鍵業(yè)績(jī)指標(biāo)(KPIs)關(guān)鍵業(yè)績(jī)指標(biāo)是促成對(duì) 關(guān)鍵關(guān)注領(lǐng)域進(jìn)行業(yè)績(jī) 管理的手段。 KRAs fror departme kept i dur develc關(guān)于采購(gòu)的關(guān)鍵關(guān)

6、注領(lǐng)域（KRAs）關(guān)鍵業(yè)績(jī)指標(biāo)要支 持公司的業(yè)務(wù)戰(zhàn)略 。而公司的業(yè)務(wù)戰(zhàn) 略就是由公司的關(guān) 鍵關(guān)注領(lǐng)域來表現(xiàn) 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）對(duì)已達(dá)成的框架采購(gòu)Resource協(xié)議（FA）的使用2）采購(gòu)部門的5）與供應(yīng)商關(guān)系運(yùn)作效率1）省錢4）供應(yīng)商的優(yōu)化6

7、）內(nèi)部用戶的滿意程度（記錄性）Five C&P KRAsare;dBased on our exp( and interviews, one i recomm關(guān)鍵業(yè)績(jī)指標(biāo)的數(shù)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訪談和溝通Various Purchasing internal customers were contacted and interviewed during KPI developm

9、ent.BGBG end Bl to meet coi goals 2 considers developirKPI關(guān)鍵業(yè)績(jī)指標(biāo)定義的模板|Measurement Definition Template指標(biāo)定義：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 計(jì)算方?jīng)Q：The equation required to calculate the measureme nt, in cludi ng the specific data comp on ents 指標(biāo)主管：An individual who is knowledgeable about the measurement area, assists with develop!ng the measurement and is responsible for concurrenee and implementation.數(shù)據(jù)來源：Identification of w

11、hether the data exists, and if so, the name of the system or storage location.采集和報(bào)告頻度：Identification of how often this measurement should be collected and reported (e.g., annually, quarterly, monthly, etc.)指標(biāo)的目標(biāo)：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.收集數(shù)據(jù)和取得目標(biāo)過程中存 在的障礙：Identification of any known obstacles that may prevent the achievement of the desired performanee target 克服障礙的行動(dòng)計(jì)劃：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.備注：Indicate any additional information pertaining to the measurement.關(guān)鍵業(yè)績(jī)指標(biāo)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所建立的關(guān)鍵業(yè)績(jī)指標(biāo)對(duì)應(yīng)的關(guān)鍵關(guān)注領(lǐng)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)通過訪談了解各關(guān)鍵業(yè)績(jī)指標(biāo)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廠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關(guān)鍵業(yè)績(jī)指

27、標(biāo)的目標(biāo)確定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 諭品 46 BSFCm&dSTC&P 品 8 kPiM5H56FData Capture Mechanism關(guān)鍵業(yè)績(jī)指標(biāo)計(jì)算的數(shù)據(jù)來源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