全球能源及公用事業(yè)最佳運作方式的剖析(ppt 76頁).ppt

1、 2000 Arthur Andersen All rights reserved.,對全球能源及公用事業(yè)最佳運作方式的剖析,文檔日期:02/07/2001 文檔號： 文檔擁有人：:Philip Wixon,1, 2000 Arthur Andersen All rights reserved.,本文目的,報告提供了對于 涉及財務(wù), 采購, 以及人力資源領(lǐng)域最佳運作的一個較高層面的分析，它們都來源于 安達(dá)信的 全球最佳運作知識庫, 以及許多領(lǐng)先的公用事業(yè)企業(yè)。 設(shè)計本文是為了提供對于生成組織結(jié)構(gòu), 過程和人員管理，技術(shù), 以及策略的運作方式的全面剖析。 分析中用到的公用事業(yè)公司是公認(rèn)的北美能源

2、工業(yè)的領(lǐng)導(dǎo)者, 它們中的許多現(xiàn)在是 安達(dá)信的客戶.,2, 2000 Arthur Andersen All rights reserved.,客戶嚴(yán)守機密的知識產(chǎn)權(quán)條款,此文是絕對機密的 它包含了安達(dá)信所專有的信息 ，因此它的內(nèi)容 不得被山東電力集團 (SEPCO) 或任何與之有關(guān)的實體泄露給第三方, 也不得將任何安達(dá)信所設(shè)計的理念做商業(yè)用途。 它可被用于山東電力集團的成員或任何相關(guān)實體，前提是必須清楚明白沒有安達(dá)信的預(yù)先書面認(rèn)可不可展示，傳閱或交與其他任何人. 在探尋能源及公用事業(yè)行業(yè)最佳運作的剖析中, 安達(dá)信 獲得了許多其客戶的合作。 我們很感謝客戶的這種合作, 同時對客戶嚴(yán)守機密的要求也

3、非常重視. 因此在某些例子中, 我們將對說明性的運作方式和例子采用簡稱，如 能源公司A.,3, 2000 Arthur Andersen All rights reserved.,我們所調(diào)研的主要公用事業(yè)公司是世界上一些表現(xiàn)頂級的能源公司,這些公司中的大部分都被列在財富商業(yè)500強上,依照市場資本化度 (見附錄1),4, 2000 Arthur Andersen All rights reserved.,眼光跳出你所在的行業(yè)圈 -并不是所有的最佳運作方式出自你的本行業(yè).,放眼別的行業(yè)你能獲得什么? - 摩托羅拉從Domino匹撒學(xué)到了送貨管理技巧。 通用電器從福特引進(jìn)了裁減成本及優(yōu)化客戶服務(wù)的

4、理念. 西南航空公司從印地安那500cc巡回賽車道上的車隊中懂得了如何使飛機的運轉(zhuǎn)過程更迅速。,5, 2000 Arthur Andersen All rights reserved.,目錄,章節(jié) A.定義最佳運作 B.說明最佳運作 附錄 I財富500強企業(yè) II安達(dá)信全球最佳運作 管理財務(wù)資源 Manage 采購 管理人力資源,6, 2000 Arthur Andersen All rights reserved.,以下我們提供了對安達(dá)信所見的，那些領(lǐng)先的公用事業(yè)公司所應(yīng)用的，最佳運作方式的高層次總結(jié),最佳運作的公用事業(yè): 聚焦財務(wù)管理 運作，通過更好的理解客戶的要求和應(yīng)用更強勁的計劃制定方

5、法，來優(yōu)化資本及降低運營支出 重視與企業(yè)增值有關(guān)的財務(wù)活動，將非核心業(yè)務(wù)歸入共享服務(wù)形式，以促進(jìn)服務(wù)的提供，降低成本，并能使業(yè)務(wù)流程規(guī)范化 優(yōu)化 供應(yīng)鏈，通過改良對供應(yīng)商的管理, 有針對性的 采購 策略, 和電腦網(wǎng)絡(luò)技術(shù)的運用， 使采購和物流過程更順暢。 發(fā)展 人力資源管理 活動， 變處理性的過程為策略性的轉(zhuǎn)變管理活動 通過包含了公司及企業(yè)各部門業(yè)績目標(biāo)的業(yè)績管理系統(tǒng)來評估與監(jiān)督表現(xiàn) 以確保公司目標(biāo)的實現(xiàn) 采用藝術(shù)級完美的技術(shù)實現(xiàn)實時的財務(wù)及運作信息的提供，對企業(yè)的決策進(jìn)行支撐,這些運作的詳細(xì)細(xì)節(jié)在下面的文章中會進(jìn)一步探討,7, 2000 Arthur Andersen All rights

6、reserved.,目錄,章節(jié) 經(jīng)營綜合報告 A.定義最佳運作 B.說明最佳運作 附錄 I財富500強企業(yè) II安達(dá)信全球最佳運作 管理財務(wù)資源 Manage 采購 管理人力資源,8, 2000 Arthur Andersen All rights reserved.,財務(wù)管理 - 創(chuàng)造價值的新視角,9, 2000 Arthur Andersen All rights reserved.,領(lǐng)先的公用事業(yè)無時不聚焦財務(wù)管理運作，通過更好的理解客戶的要求和采用更強勁的計劃制定方法，它可以優(yōu)化資本，降低運營支出,為了增進(jìn)股東的價值，公用事業(yè)現(xiàn)在對他們的資本和 O not only do they e

7、liminate barriers to payment, they go a step further and offer incentives to encourage payment. This customer-oriented approach has a positive effect not only on the receivables portfolio but also on the entire sales process. Ultimately, the company gains competitive advantage by increasing its attr

8、activeness as a vendor, and consequently, enhancing the potential for added revenues.,Use the credit and collections process to enhance customer satisfaction.,Satisfied customers pay their bills on time. Conversely, any source of dissatisfaction-from an invoicing error to shipping delays-can quickly

9、 escalate into an unresolved dispute, resulting in an unpaid bill. Left unaddressed, an unresolved dispute may end in customer defection. Best practices companies listen to what their customers tell them. They then solicit feedback from customers and use that information to improve the credit and co

10、llections process. In this way they can prevent customer defection.,Identify and act on distressed and delinquent accounts.,Collections-like sales-requires constant attention. The company that persists is the one that collects payment. The situation is further compounded by a customer in financial d

11、istress. Under those circumstances, the company that reaches the customer before other creditors do is more likely to collect payment.,Process Accounts Receivable, Credit and Collections,63, 2000 Arthur Andersen All rights reserved.,Process Accounts Receivable, Credit and Collections,64, 2000 Arthur

12、 Andersen All rights reserved.,Provide management reports centered on key performance indicators.,Best practices companies recognize that the traditional dozens of pages of generic financial reports distributed each month to all managers do not necessarily support good decision making. Line managers

13、 usually ask for key performance indicators of the health of the business such as net sales, operating expenses, and inventory turns. They can use the key performance information immediately to make business decisions. By contrast, the manager is generally less interested in numbers that are generat

14、ed strictly for accounting purposes.,Adopt integrated systems that extend across business units.,With a solid financial system in place, the finance function can provide timely services, accurate information, and a vision into the future of the company.Best practices companies use a variety of tacti

15、cs to create a solid financial system. One tactic is a move to a common financial language, standardizing elements such as financial terms and charts of accounts. Another tactic is the implementation of centralized or shared accounting services across business unit lines. And yet another is the inst

16、allation of financial reporting and consolidation software and companywide comprehensive accounting software to integrate all financial processes.,Manage General Ledger,65, 2000 Arthur Andersen All rights reserved.,Address non-financial and strategic issues in external reports.,Companies that apply

17、best practices are expanding their financial reports to include measures of progress toward strategic goals, as well as softer information on social and environmental performance and intangible assets. This comprehensive approach helps companies compete effectively in capital markets, in part by bui

18、lding a reputation for integrity and responsible corporate citizenship. Also, investors today believe that sound environmental and social performance is relevant, primarily because it mitigates the risks to a companys long-term financial success.,Measure and report profit contributed by appropriate

19、segments, e.g., by product line, by customer, by channel, by division, by geographic location.,The practice will effectively differentiate truly profitable customers and business segments from those that are not.,Provide External and Internal Financial Information,66, 2000 Arthur Andersen All rights

20、 reserved.,Provide External and Internal Financial Information,67, 2000 Arthur Andersen All rights reserved.,Manage 采購,Best Practices cover the processes: Select and Manage Suppliers Purchase Materials and Supplies,68, 2000 Arthur Andersen All rights reserved.,Establish structures and priorities in

21、the purchasing organization that facilitate supplier management.,Traditionally, the purchasing organization has focused exclusively on the administrative work of placing and expediting orders. Only recently have world-class purchasing organizations started to set the agenda for supply planning and s

22、upplier quality improvement in their companies. Leading purchasing organizations learn the economic factors that influence their supply industries; they research emerging technologies that will influence the companys business; they become intimate with suppliers operations, even going as far as to r

23、ecommend ways to improve production or cut costs at supplier companies; they communicate with suppliers almost without reserve, as they would with colleagues at their own company.,Select and Manage Suppliers,69, 2000 Arthur Andersen All rights reserved.,Partner with suppliers to improve quality and

24、reduce cost,Achieving high standards for quality and lower costs does not happen by chance. Like any serious endeavor, securing high-quality products from suppliers requires precise management of the process. Companies with world-class quality standards pay close attention to how they assist and motivate their suppliers so that the suppliers may achieve world-class quality as well. Best Practice companies take every opportunity to collaborate closely with suppliers, seek to identify ways to cut their suppliers cost of materials, eliminat