會計(jì)數(shù)據(jù)分析 課件 第7章　生成主要績效指標(biāo)

GeneratingKeyPerformanceIndicatorsChapter7Wherewearenow1.DataAnalytics2.DataPreparationandCleaning3.ModelingandEvaluation4.Visualization5.TheModernAudit6.AuditAnalytics7.KeyPerformanceIndicators8.FinancialStatementAnalyticsObjectivesLO7-1EvaluatemanagementrequirementsandidentifyusefulKPIsfromalistLO7-2EvaluateunderlyingdataqualityusedforKPILO7-3CreateadashboardusingKPIsAccountinginformationusedininternalandexternalauditingandfinancialstatementanalysiscanalsobeusedtodeterminehowcloselyanorganizationismeetingitsstrategicobjectives.WhatareKPIsanddashboards?LO7-1Keyperformanceindicatorsareaspecifictypeofperformancemetricsusedtomeasureperformanceatacompany.Adigitaldashboardisaninteractivereportshowingthemostimportantmetricstohelpusersunderstandhowacompanyoranorganizationisperforming.Exhibit7-2WaltonCollegeDigitalDashboardIdentifythequestionsWhatareyoutryingtomeasure?Whataresomebenchmarksforthatmetric?(e.g.competitor,industry)Whatisthegoalofthemetric?TheBalancedScorecardidentifiesthemostimportantmetricstomeasureandtargetgoalsforcomparison.Exhibit7-3ComponentsoftheBalancedScorecardTheBalancedScorecardhasfourcomponents.Financial

–howthecompanygeneratesvalueCustomer

–howthecompanyinteractswithcustomersInternalprocess

–howefficientlythecompanyisoperatingOrganizationalcapacity

–howthecompanyistrainingemployeesExhibit7-4AnexampleoftheBalancedScorecardThereareanumberofadditionalKPIsthatmanagersmayusetoassessperformance.FinancialPerformanceCustomersMarketingNetProfitNetProfitMarginGrossProfitMarginOperatingProfitMarginEBITDARevenueGrowthRateTotalShareholderReturn(TSR)EconomicValueAdded(EVA)ReturnonInvestment(ROI)ReturnonCapitalEmployed(ROCE)ReturnonAssets(ROA)ReturnonEquity(ROE)Debt-to-Equity(D/E)RatioCashConversionCycle(CCC)WorkingCapitalRatioOperatingExpenseRatio(OER)CAPEXtoSalesRatioPrice-to-EarningsRatio(P/ERatio)NetPromoterScore(NPS)CustomerRetentionRateCustomerSatisfactionIndexCustomerProfitabilityScoreCustomerLifetimeValueCustomerTurnoverRateCustomerEngagementCustomerComplaintsMarketGrowthRateMarketShareBrandEquityCostperLeadConversionRateSearchEngineRankingsClick-ThroughRatePageViewsOnlineEngagementLevelOnlineShareofVoiceSocialNetworkingFootprintKloutScoreAdditionalKPIsthatmanagersmayusetoassessperformance.OperationsEmployeePerformanceSustainabilitySixSigmaLevelCapacityUtilizationRate(CUR)ProcessWasteLevelOrderFulfilmentCycleTimeDeliveryinFull,onTime(DIFOT)RateInventoryShrinkageRate(ISR)ProjectScheduleVariance(PSV)ProjectCostVariance(PCV)EarnedValue(EV)MetricInnovationPipelineStrength(IPS)ReturnonInnovationInvestment(ROI2)TimetoMarketFirst-PassYield(FPY)ReworkLevelQualityIndexOverallEquipmentEffectiveness(OEE)ProcessorMachineDowntimeLevelFirstContactResolution(FCR)HumanCapitalValueAdded(HCVA)RevenueperEmployeeEmployeeSatisfactionIndexEmployeeEngagementLevelStaffAdvocacyScoreEmployeeChurnRateAverageEmployeeTenureAbsenteeismBradfordFactor360-DegreeFeedbackScoreSalaryCompetitivenessRatio(SCR)TimetoHireTrainingReturnonInvestmentCarbonFootprintWaterFootprintEnergyConsumptionSavingLevelsDuetoConservationandImprovementEffortsSupplyChainMilesWasteReductionRateWasteRecyclingRateProductRecyclingRate“Whatgetsmeasured,getsdone.”Q.HowcanmanagementidentifyusefulKPIs?HowcouldDataAnalyticshelpwiththat?HowdoyouevaluateKPIdataquality?LO7-2MasterthedataIdentifythedataneededtocalculatetheKPIs.Forexample:Employeechurnrate=Employeeswholeft/TotalactiveemployeesTofindemployeeswholeft,youwouldqueryemployeeswithenddateinthedesiredperiod.Fortotalactiveemployees,queryemployeeswithanull(empty)enddate.BothofthesevaluesarelocatedintheEmployeeMastertable.Masterthedata(continued)Otherconsiderations:Howoftenisthedataupdated?Howoftendoyouneedthedata?PerformthetestplanUseadatavisualizationtooltoimplementtherelationshipsandratiosinadigitaldashboard.Buildouttheobjectives,measures,targets,andinitiatives.Usedashboardtemplatesasneeded.Q.WhydoyouthinkthatthemostimportantKPIsshouldbeshowninthetopleftcornerofadigitaldashboard?Howdoyoucreatedashboards?LO7-3AddressandRefineResultsAsyourefineyourmodels,customizethedashboardfordifferentusers.Considerthesequestions:Whichmetricareyouusingmostfrequentlytohelpyoumakedecisions?Arethereanymetricsthatyoudonotuse?Ifso,whyaren’ttheyhelpful?Areyoudownloadingthedatatodoanyadditionalanalysisafterworkingwiththedashboard,andifso,canthedashboardbeimprovedtosavethoseextrasteps?Arethereanymetricsthatshouldbeavailableonthedashboardtohelpyouwithdecisionmaking?CommunicateInsightsandTrackOutcomesEnsuringthatalloftheappropriatestakeholderscontinuetobeinvolvedinusingthedashboardandcontinuallyimprovingitiskeytothesuccessofthedashboard.Q.WhyaredigitaldashboardsforKPIsaneffectivewaytoaddressandrefineresults,aswellascommunicateinsightsandtrackoutcomes?SummaryDigitaldashboardsshouldbesimpleandincludeonlydatathatisrelevantandnecessaryDataandinformationarebecomingkeycomponentsfordecisionmaking,replacinggutresponsePerformancemetricsaredefined,compiledfromthedata,andusedfordecisionmakingTheutilityofdigitaldashboardsismaximizedwhenthemetricsaffectdecisionmakingandaction.TheBalancedScorecardhelpscompaniesturnstrategicgoalsintoactionbyidentifyingthemostimportantmetricstom