加拿大Focus咨詢機(jī)構(gòu)為香港地鐵做的最新的績(jī)效咨詢前期培訓(xùn)（英文PPT34

1、Cost and Performance Management: Creating Value with Measures Presented by Focused Management Inc.Facilitating Performance Improvement Through Better Use Of Information And The Application Of Decision Support Tools2022-2-112 Focused Management Inc.2022-2-11At Issue Every organization needs to measur

2、e and manage performance to satisfy the demands of stakeholders Todays measurement and management methods are much better than in the past but need to be connected together The speed of change and information age computing and communications leave little margin for errors Decision making needs facts

3、3 Focused Management Inc.2022-2-11The Fish Tank SyndromeIf each person described what they saw, would it be the same description?Perspectives vary! Which is correct?4 Focused Management Inc.2022-2-11Implications of The Fish Tank Syndrome We need a variety of perspectives and with which to obtain a b

4、alanced, disciplined and dynamic view of our businesses We need to develop a common / agreed understanding of the business and all of its characteristics We need a constantly available set of reference points to which we can return We need a living repository in which locate and maintain knowledge5

5、Focused Management Inc.2022-2-11Result What Is At Stake Inappropriate measurement systems can be costly experiments Sobeys $50m ERP write off Boeings production problems in the late 1990s Malcolm Baldridge winner, Wallace Co bankrupt Fortune 500 companies will face a $31.5 Billion knowledge deficit

6、next year By how much can profit be increased by changing your product/market mix to focus on your most profitable products6 Focused Management Inc.2022-2-11Performance Architecture A combination of a business logic methodology, relevant software and systems capability. The links between the tools a

7、re as important as the tools themselves.7 Focused Management Inc.2022-2-11Performance Architecture to Drive ValueSystems EnabledStakeholder Need/ValuesCustomersShareholdersEmployeesetc.Process ManagementHuman PerformanceIN OUTPerformance MeasuresScorecardOrganization Designand CompensationBest Pract

8、icesActivity Based ManagementActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsTIMEQUALITYFINANCIALQUANTITYStrategicPlan8 Focused Management Inc.2022-2-11Understand the Organization9 Focused Management Inc.2022-2-11Value-Based Management “VBM is a holist

9、ic management approach that encompasses redefined goals, redesigned organizational structures and systems, rejuvenated strategic and operational processes, and even revamped human resources practices”. “This holistic practice of VBM is in sharp contrast to the finance-driven appearance that VBM has

10、taken on in the past ”INSEAD Working Paper, Are you (Really) Managing for Value?10 Focused Management Inc.2022-2-11Value Creation is an Operational Issue!Linked to Seven Value Drivers:v Sales growth ratev Operating profit marginv Cash income tax ratev Working capitalv Fixed capitalv Cost of capital

11、- (WACC)v Growth duration periodCreating shareholder value requires intense focus on: Delivering benefits to customer in most efficient way Hiring/retaining motivated workforce Maintaining excellent supplier relationships Good citizen in local communities 11 Focused Management Inc.2022-2-11Processes

12、 are where the work is done“If you cant describe what you are doing as a process, you dont know what you are doing.” W. Edward Deming Processs are connected to the appropriate knowledge and learning elements. All focused on the successful performance of a single task. Processes link organization goa

13、ls and measures to human performance and activities.12 Focused Management Inc.2022-2-11How We Organize OurselvesThe Three Levels of PerformanceMarketSuppliersCIOFIII. Performer/Job LevelII. Process LevelI. Organization LevelProductsServicesNeeds13 Focused Management Inc.2022-2-11Organization Work is

14、 Performed by Systems of ProcessesAlignment of jobs, activities and processes with total organization goals is critical to the success of the organization. Shared service organizations are an integral component.purchase orderordersinvoicesamples/duct requestsextrusionsSUPPLIERSCUSTOMERSprom

15、otionsOrder FulfillmentStorePick, pack, shipbill, collectStrategic PlanningPlanning & ControlProduct DevelopmentTest dieBuild diedesignProductionProduct madeProcurementBuy materialStore & issueOrder GenerationOrder enteredpromotionInStockWork orderSales orderproductRequisitionMaterialsLineti

16、meNew DiesGoals/plansPerformance reportsPrice targetsYesNoHuman Resources / Systems / Maintenance / Facilities Support processesCorp. Gov.6%7%4%48%22%13%14 Focused Management Inc.2022-2-11Detailed Process MapCustomerCall CenterFirst LevelTechnicalDeptSecond LevelTechnicalDeptInventoryManagementSched

17、ulingLogisticsSiteTechnicianEscalationR&DCall CloseTransfer orRerouteCustomerinformed ofSolutionCallTransferReferencedocsPredictive call(electronical)Customer callsIVR Routing HWProblemIdentify- Customer- Product- SLAVerify EntitlementValidationCompleted?HardwareLog CallRe-repairQualifiedbyKnowl

18、edgetoolsToProcess5Installation?1st levelproduct?RerouteIdentifyProblemRemotesolved?HWProblem?Qualificationdone?Problem IDIdentify PartIdentity Delivery Method(order parts - somecountries)Solution skill IDDispneeded?LaunchesCourierLogisticProcessSolutionIdentified?ValidationIdentifyPreblemID partID

19、DMSolution skillDispneededCustomer told2nd Line willcall backRemote orProblemsolved?PredictiveGroupRoute toP2HelprequiredTechnicalAssistantResearches/SuggestsSolutionIdentifyon-siteResourcesOrderPartsAssign Call(some Deliverymethodautomated)ToInstallationProcessTechndispatchedPartsProcessCE goes tos

20、itecollectsparts Repaircompleted?FinishRepairEscalationProcessProcess same as Div XR&DProcessOff LineValidationClose callClose callClose callNoNoNoYesYesNoYesYesNoNoYesYesNoYesYesNoYesNoYesNoYesYesNoYesYesNoNoYesNoNoYesYesNoNoYes Service Delivery Process 15 Focused Management Inc.2022-2-11Activi

21、ty Cost ResultsActivity DriverDriver QtyActivity Cost$ / Unit# Credit Control Transactions1,893 36,414 19.24# 3 Piece Height & Dia Changeovers20 171,200 8,560.00# 3 Piece Height Changeovers59 43,850 743.22# Ink Mixes6,401 68,276 10.67# Products Costed115 5,550 48.26# Traded Sales Transactions866

22、 7,162 8.27# Plant 7 Works Order Issues40,551 48,084 1.19# Hrs. Run 3 Pc. Good Products22,261 1,305,303 58.64# Hrs. Run DRD Good Products14,477 1,100,338 76.01# Hrs. Run Marq. Good Products9,078 1,205,748 132.82# Hrs. Run Rect. Line Good Products2,981 410,534 137.7216 Focused Management Inc.2022-2-1

23、1ABC & Process Analysis: Thoughtful Interaction Service Delivery Process CustomerCall CenterFirst LevelTechnicalDeptSecond LevelTechnicalDeptInventoryManagementSchedulingLogisticsSiteTechnicianEscalationR&DCall CloseTransfer orRerouteCustomerinformed ofSolutionCallTransferReferencedocsPredic

24、tive call(electronical)Customer callsIVR Routing HWProblemIdentify- Customer- Product- SLAVerify EntitlementValidationCompleted?HardwareLog CallRe-repairQualifiedbyKnowledgetoolsToProcess5Installation?1st levelproduct?RerouteIdentifyProblemRemotesolved?HWProblem?Qualificationdone?Problem IDIdentify

25、PartIdentity Delivery Method(order parts - somecountries)Solution skill IDDispneeded?LaunchesCourierLogisticProcessSolutionIdentified?ValidationIdentifyPreblemID partID DMSolution skillDispneededCustomer told2nd Line willcall backRemote orProblemsolved?PredictiveGroupRoute toP2HelprequiredTechnicalA

26、ssistantResearches/SuggestsSolutionIdentifyon-siteResourcesOrderPartsAssign Call(some Deliverymethodautomated)ToInstallationProcessTechndispatchedPartsProcessCE goes tositecollectsparts Repaircompleted?FinishRepairEscalationProcessProcess same as Div XR&DProcessOff LineValidationClose callClose

27、callClose callNoNoNoYesYesNoYesYesNoNoYesYesNoYesYesNoYesNoYesNoYesYesNoYesYesNoNoYesNoNoYesYesNoNoYesABC ACTIVITY# 524CALL RECEIPT$0.2mABC ACTIVITY # 355CUSTOMERQUALIFICATION$1.1mABC ACTIVITY# 274DISPATCH PARTS$0.3mABC ACTIVITY#432ON-SITE FIX$7.9mTotal Process Cost = $9.5m17 Focused Management Inc.

28、2022-2-11Costed ProcessProcess:TOTAL COSTOrder Fulfillment Process:$4,437,716Activities In Process:CostApprove creditsCollecting accountsFreight delivery costEnter credit notesEnter customer ordersFreight pallet miles costPick loose casesPicking palletsPay promotional claimsShipping paperworkDriver#

29、 Credits# Orders# Orders# Credits# Orders# Pallet X Miles# Loose Cases# Pallets# Claims# Orders170,123499,689167,546154,539661,3891,035,546843,869305,769395,342203,90318 Focused Management Inc.2022-2-11Activity Analysis The first step in an ABC analysis is to understand what activities are performed

30、 in the organization. Activity Survey Questionnaire (ASQ) facilitates simple and efficient collection of activity data throughout the organization, prepares the data for import into analysis tools and produces draft activity and process costs. Lets see ASQ in action19 Focused Management Inc.2022-2-1

31、1PharmacyBest Practice AnalysisUnit Cost ComparisonActivityIowaLos AngelesNew YorkTempeMichiganReceive orders0.09 0.15 0.16 0.06 0.06 Order set-up0.83 0.59 1.22 0.84 0.71 Checking RXs0.68 0.60 0.59 0.24 0.76 File hard copy RXs & scan0.07 0.10 0.16 0.12 0.25 Process inventory0.07 0.04 0.07 0.03 0

32、.21 Bag & ship orders12.06 7.72 8.45 6.90 7.47 20 Focused Management Inc.2022-2-11Product / Market MatrixMarket segmentsPharmaCoWholesaleProfessionalCommercial$ thousandsBuYers RetailAll Other RetailWholesaleHospitalClinicsExportOtherTotalsAdult4,814 32,901 18,363 56,077 Analgesia1,464 16,335 8,

33、572 26,371 30%50%47%47%Childrens1,510 10,121 5,594 17,226 Analgesia258 3,678 1,867 5,804 17%36%33%34%Cough303 1,614 997 2,914 Relief(166) (566) (382) (1,114) -55%-35%-38%-38%Cold696 4,524 2,581 7,801 Medicine29 1,091 539 1,658 4%24%21%21%Allergy728 4,941 2,907 8,577 Relief107 1,666 893 2,666 15%34%3

34、1%31%TotalRevenue8,051 54,102 30,441 - - - - 92,594 Margin1,692 22,204 11,490 - - - - 35,385 % Margin21%41%38%38%How to read this chart. Each cell contains.* Note: Costs do not include $6.6 M in Business Sustaining Costs1. ABC results2. Sales & Marketing strategy / expectationsSales Revenue$kdec

35、liningstablegrowthContribution Margin$ksalesvolumeopportunityMargin % sales.%RetailProductsProduct / Customer ABC Profit21 Focused Management Inc.2022-2-11Economic ProfitEP = Margin - Capital Employed x WACC* * Weighted Average Cost of Capital12.2%Market segmentsPharmaCoWholesaleProfessionalBuYers R

36、etailAll Other RetailWholesaleHospitalClinicsTotalsAdult3,536 25,986 12,922 42,444 Analgesia431 3,170 1,577 5,178 447$ 6,631$ 3,567$ 10,644$ Childrens1,136 9,160 4,497 14,793 Analgesia139 1,118 549 1,805 16$ 1,089$ 572$ 1,677$ Cough331 1,344 795 2,470 Relief40 164 97 301 (140)$ (504)$ (326)$ (969)$

37、Cold676 4,942 2,568 8,186 Medicine83 603 313 999 (65)$ 52$ 10$ (4)$ Allergy712 4,580 2,491 7,783 Relief87 559 304 950 (23)$ 441$ 232$ 650$ TOTAL:6,391 46,013 23,273 - - 75,676 780 5,614 2,839 9,232 235 7,709 4,055 11,999 Capital employed is determined by careful analysis of key capital items & d

38、rivers including Accounts Receivable (revenues & DSO);Inventories (Cost of Sales & Inventory turns); and Fixed Assets (Dedicated Assets and/or Machine hours).Cost of Capital = Capital Employed x WACC (12.2% in this firm)Economic Profit = NOPAT (segmented - see chart xx) - Cost of CapitalEcon

39、omic ProfitCost of CapitalCapital EmployedRetailProductsVBM Product / Customer Economic Profit22 Focused Management Inc.2022-2-11Key Process Measures Measures can be limited to M1 (end of process) and M2 (sub-process) measures M1-E (External) measures should be derived from goalsM2M1-IExternal/Custo

40、mer MeasuresInternal/Business MeasuresSubprocess MeasuresM1-ECUSTOMERFUNCTION AFUNCTION BFUNCTION CM2M2M2M2M1-EM1-I23 Focused Management Inc.2022-2-11Linking Process to Job“SHOULD” PROCESS MAPCustomerFunction AFunction CFunction DCROSS-FUNCTIONAL ROLE/RESPONSIBILITY MATRIXFunctions and OutputsFuncti

41、on AFunction BFunction CFunction D“Should” Macro StepsFUNCTIONAL ROLE/RESPONSIBILITY MATRIX“Should” Process StepsJobs and OutputsJob 1Job 2Job 3Job 4Function B OutputsConsequencesInputOutputFeedbackHuman Performance System“IS” PROCESS MAPMeasuresEverywhere24 Focused Management Inc.2022-2-11Process M

42、easures WorksheetMaterial Acquisition ProcessTotal Process MeasuresDimensionCurrent PerformanceMeasureShort TermGoalLong TermGoalActionsto be takenProcessOutputDistribute toProductionTime1. # of Hrs. from order toproduction5 days6 hours3 days2 hrs.Appoint a process owner2. # of days of backlog14 day

43、s1 day10 days0 daysMove to a pull systemQuality1. Material availablewhen needed80%90%85%100%Develop long term relationship w/ keysuppliers2. # of material shortages90%100%90%100%see above3. % of material issueswhich meet job specs85%100%87%100%Better communicationCost1. Total process cost$150,000$60

44、,000$140,000$200,000Appoint a process owner2. Cost per transaction$85$75$63$40Improve work flow3. Inventory cost /month$4.0 m$3.8m$3.5 m$1.0 mInstall point of use inventoryQuantity1. # of items moved/employee4009006001,000Automation2. # of stock outs500500Better supplier relations3. % of time machin

45、esare idle due to materialshortages15%0%10%0%Improve EDI, batch processingBench-marksPerspectives of Measurement25 Focused Management Inc.2022-2-11(Create & Gather)(Store & Deploy)(Use & Learn)processesknowledgetrainingInsights, Procedures, Guidelines, ExpertiseFront linesBusiness Reposi

46、tory:your corporate DNAFeedbackKnowledge Management Creates “Living Processes”Web/ IntranetInternal or External CustomerThe Performance Point !26 Focused Management Inc.2022-2-11Measures Software to Influence Human BehaviorFDistribution of consistent and appropriate measurement information to everyo

47、ne in the organization is fundamental to execution of A/VBM FUse of computer technologies - data warehouse, OLAP and presentation layer software provide the “media” of distributionFIt is the media that facilitates organization change. The marriage of management philosophy with technology and the imp

48、erative to create valueFThe media is represented by the presentation of current measures and performance information on computer screens to all accountable partiesFThe suite of tools includes software to perform simulation modeling of processes and economic performanceSample Measurement Scorecard /

49、DashboardFocused Management Info CenterPersonal Product Customer Projects Presentations Financial Models News Links Info & Profit Info & ProfitData& AnalysisE-mailNew flashes & Alerts-market-competition-industry-company info and alerts(push technology)Calendar Tasks Stock Price Exter

50、nal LinksThe Performance Architecture-ScorecardWith Links and drill downActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsActivity Goals Measures ResultsProce

51、ss Goals Measures ResultsOrganization Goals Measures ResultsAll Activities Goals Measures ResultsAll Processes Goals Measures ResultsOrganization Goals Measures ResultsTIMEFINANCIALQUALITYQUANTITYStrategicPlanActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures Re

52、sultsActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsActivit

53、y Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsAll Activities Goals Measures ResultsAll Processes Goals Measures ResultsOrganization Goals Measures ResultsTIMEFIN

54、ANCIALQUALITYQUANTITYStrategicPlanActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization

55、Goals Measures ResultsMy Activities Goals Measures ResultsMy Process Goals Measures ResultsOrganization Goals Measures ResultsTIMEFINANCIALQUALITYQUANTITYStrategicPlanActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsActivity Goals Measures ResultsProces

56、s Goals Measures ResultsOrganization Goals Measures ResultsActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsActivity Goals Measures ResultsProcess Goals Meas

57、ures ResultsOrganization Goals Measures ResultsActivity Goals Measures ResultsProcess Goals Measures ResultsOrganization Goals Measures ResultsMy Activities Goals Measures ResultsMy Process Goals Measures ResultsOrganization Goals Measures ResultsTIMEFINANCIALQUALITYQUANTITYStrategicPlanThe Organiza

58、tionMy Part of the Organization2022-2-1128 Focused Management Inc.2022-2-11Driving Performance in Organization Determine stakeholder needs Develop organization strategy Analyze activities, processes and measures Determine costs, current performance and benchmark Establish performance standards Estab

59、lish goals / budgets & action plans Deploy measures and knowledge repository systems29 Focused Management Inc.2022-2-11World Class Tools To Lead You Into The FutureThe Performance Management PortalProCartaActivity Survey QuestionnaireOther software Applications:Activity Based CostingERPDatabase

60、InternetCRM30 Focused Management Inc.2022-2-11n Strategy Reviewn Value Based Managementn Business Process Improvement and Managementn Balanced Performance Measurementn Activity Based Management / Budgetingn ERP / Databasesn CRMn Portals / Presentationn ABM / Knowledge Managementn Systems Planning and Analysis n Systems Implementationn Managed Services & TrainingValue Creating MethodologiesInfor