CFO基于价值的业绩管理凯捷安永PPT20页

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1、Cap Gemini Ernst&Young凯捷安永2121世纪世纪CFOCFO的核心管理手段的核心管理手段-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)有限公司有限公司 Cap Gemini Ernst&Young凯捷安永2Issue问题问题 预算不能与增加公司价值紧密联系 现有预算的程序消耗公司大量人力和时间 业务部门不能成为预算的“真正归属者”Solution解决方案解决方案 抛弃传统的预算，应用关键业绩管理体系 应用18个月至5年的滚动业务计划来和财务模拟来把握公司运作 仅保留的部分具有随意性的行政性费用预算Impact影响影响 误导业务部门注意力，使业务部

2、门不能始终把注意力放在为公司创造价值上。预算流程本身的成本很高 预算没有能动性，不能提高业绩，仅仅起监督作用Benefit好处好处 使公司真正关注与公司战略紧密相连的增值活动，培育充分授权和积极创新的公司文化。增加整个管理过程的科学性、灵活性和即时性 节约日常编制预算的成本和工作从一个例子所起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结构 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，上述条件都逐渐消失了 试图用“零基预算”和“基于作业的预算”

3、来进行改进，但仍不能改变年度预算的内在缺陷：“后视”“角度单一”“没有策动力”4对21世纪CFO的需求 在整个企业范围内，鼓励“创造股东价值”的基本理念 从传统的单一的“损益”标准，转变到全方位的业绩评估，实现企业长期的价值成长。利用即时和足够详细的信息来进行决策和控制 更关注业务本身波动周期，而不是纠缠于某个特定月份的财务业绩。能准确评估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因素相联系 用各种业绩指标来评估公司核心业务流程的表现5业绩管理体系确保一个公司能够准确地利用现有资源而实现发展目标，同时促使公业绩管理体系确保一个公司能够准确地利用现有资源而实现发展目标，同时促使

4、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指标和业绩目标所需的行动和行为建立以业绩为主的文化创造员工和战略相结合的环境注重及发展各层面的业绩结果业务计划未来预测展开改善行动只有立足于增加企业价值的业绩管理才能满足CFO的需求6有目标地提供和传递有效信息确保业绩管理的流程一致性、规范性和完整性指标筛选指标筛选 指标指标落实落实信息传递信息传递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、多方位的指标将衡量指标和业绩目标落实到公司的关键岗位根据

5、结果制定相应的改善计划规范的业绩管理体系应该有五大规范的业绩管理体系应该有五大环节环节业绩管理的框架7有效的关键业绩指标的特征 解释结果如何和为什么是这样，以便管理层能够具备将对事务的洞察转化为行动的能力 通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指标，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 通过将总体战略细化到各级单位的具体目标，使公司上下拥有共同的方向，采取统一的行动 通过针对长期的非财务指标与着重短期的财务指标，处理好长远战略与短期目标之间的平衡 通过对个人和集体能力的客观评估基础上建立业绩目标，促进拔高的努

6、力目标的实现Cap Gemini Ernst&Young凯捷安永案例9业绩指标建立业绩指标建立是一个多次循是一个多次循环的过程，需环的过程，需要对众多方面要对众多方面进行考虑进行考虑ABC Performance Management DevelopmentCGE&Y的工作方法的工作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的行业经验的行业经验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公司业绩指标建立的整个过程10关键业绩指标（关键业绩指标（KPIs）关键业绩

7、指标是促成对关键关注领域进行业绩管理的手段。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业务单位层面的关键关注领域KRAs from other departments are kept in mind during KPI development C&P KRAsGBGKRAsPSBGKRAsKPI KPI KPI KPI KPI KPI 在本项目中在本项目中，是设计，是设计全公司的采购业绩指全公司的采购业绩指标标关键关注领域（KRAs）和关键业绩指标（KPIs）11 7)Cost,Productivity,and Net Tariff8)Management and Hu

8、manResources 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满意程度满意程度(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）的使用的使用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 defined.Ba

9、sed on our experience and interviews,one more is recommended.关键业绩指标要支关键业绩指标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（KRAs）12 Cost,Productivity,and Net TariffManagement and HumanResources Number of KPIsA small number of KPIs for each KRA are reported broadly.Ot

10、her 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 all are monitored by

11、 C&P.KPI 关键业绩指标的数量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 activity or result bei

12、ng 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 concurrence and implementation.

13、Identification of how often this measurement should be collected and reported(e.g.,annually,quarterly,monthly,etc.).指标定义指标定义:计算方法计算方法:指标主管指标主管: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 whether the data exists,and if so,t

14、he name of the system or storage location.指标的目标指标的目标:收集数据和取得目标过程中存收集数据和取得目标过程中存在的障碍在的障碍:克服障碍的行动计划克服障碍的行动计划: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.Identification of any known obstacl

15、es 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,processes and technology)while identifying futu

16、re solutions.备注备注:Indicate any additional information pertaining to the measurement.关键业绩指标定义的模板15Measurement Definition:The number of non-duplicated materials and services for which total pan-ABC XYZ spending is known,and suppliers corporate ownership are understood.Purpose:-To provide commonality t

17、o 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 that total volumes can be presented to the ultimate corpora

18、te 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 Material&Service Master Files Frequency of Collection and Reporting:

19、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 Overcome Identified Barrier(s):-Create a unified,committed team to focus so

20、lely on the objective of standardizing like-items across all ABC XYZ Business Units.-Prioritize and map out ownership of suppliers.关键业绩指标定义的示例16C&P KRAs1=Savings,2=Quality of Purchasing,3=Use of FAs,4=Optimization,5=Supplier Relationships,6=User Satisfaction(recod)Corp KRAs2=Cost,Productivity,Net Ta

21、riff,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 Rationalization of Stock-lines and Inventory Reduction124Percent of Purchasing Dedicated to Asset Base125Perce

22、ntage of Goods and Services Categorized for Appropriate Strategy266Purchasing Volume Commonality and Supplier Visability227Cycle Time Required to Source a Category228Inventory Turnover229Competency Rating Level of Purchasing Employees2610Forecast Purchasing vs.Actual2211Procurement Operating Expendi

23、ture as Percent of Total Purchasing 2212Percent of Significant Purchases Processed Through POs3213Compliance with FAs by Sourcing Commodity3214Yearly Reduction in Number of FAs3215Reduction in Total Number of Suppliers Actually Used 4216Purchases from Approved Suppliers as a Percent of Total Purchas

24、es4217Percent of Selected Suppliers Meeting Performance and Quality Standards5218Percent of Key Commodities with Relationship Agreements Signed5219User Satisfaction with Purchasing Performance6220Percent of Purchases Meeting Delivery Targets62所建立的关键业绩指标对应的关键关注领域17BG/BU InputThe penultimate list of K

25、PI 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 in Goods in Inventory2.03121.81.93Percent of Purchasing Dedicated to Asset Base2.51222.82.34Strategic Purchasing

26、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 Purchasing Employees1.51321.91.89Forecast Purchasing vs.Actual1.53222.52.210Percent of Significant Purchases Processed Th

27、rough 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 of Selected Suppliers Meeting Performance and Standards3.03222.82.715Percent of Key Commodities with Relationship A

28、greements Signed2.01322.02.016User Satisfaction with Suppliers Performance3.03322.52.717Time From Requsition Submission Until Delivery2.53332.52.718User Satisfaction with Contracts and Purchasing Group3.03322.12.5Number of responses211149通过访谈了解各关键业绩指标的有用水平181Year-on-year Dollar Savings Due to Purcha

29、sing 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 Inventory Thru Rationalization of Stock-lines and Inventory Reduction5%reduction p.a.6%reduction p.a.4Percent of Purchasing Ded

30、icated to Asset Base3%increase year-on-year5%increase year-on-year5Percentage of Goods and Services Categorized for Appropriate Strategy90%100%6Purchasing Volume Commonality and Supplier Visability90%100%7Cycle Time Required to Source a Category2 to 8 weeks;by category2 to 6 weeks;by category8Invent

31、ory Turnover56.59Competency Rating Level of Purchasing EmployeesTBD after first exerciseTBD after first exercise10Forecast Purchasing vs.Actual+/-10%Qrtly,=100%Annly+/-5%Qrtly,4.5 of 54.7 of 520Percent of Purchases Meeting Delivery Targets90%95%Three to be reported to Senior Management Team(SMT)Eigh

32、t to be reported to Purchasing Steering Group(PSG)All twenty to be reported to C&P and KPI Manager关键业绩指标的目标确定19DataMeasurement DescriptionCapture Mech1Year-on-year Dollar Savings Due to Purchasing InitiativesSAP2Contract Price vs.Market Price for Key Materials and ServicesMarket Survey3Reduction in

33、Inventory Thru Rationalization of Stock-lines and Inventory ReductionSAP4Percent of Purchasing Dedicated to Asset BaseSAP5Percentage of Goods and Services Categorized for Appropriate StrategySAP6Purchasing Volume Commonality and Supplier VisabilitySAP7Cycle Time Required to Source a CategoryC&P Reco

34、rds8Inventory TurnoverSAP9Competency Rating Level of Purchasing EmployeesPLDP Records10Forecast Purchasing vs.ActualPurchasing Managers11Procurement Operating Expenditure as Percent of Total Purchasing General Ledger Accounts12Percent of Significant Purchases Processed Through POsSAP13Compliance wit

35、h FAs by Sourcing CommoditySAP14Yearly Reduction in Number of FAsSAP15Reduction in Total Number of Suppliers Actually Used SAP16Purchases from Approved Suppliers as a Percent of Total PurchasesSAP17Percent of Selected Suppliers Meeting Performance and Quality StandardsScorecards in SAP18Percent of K

36、ey Commodities with Relationship Agreements SignedProduct Strategy Records19User Satisfaction with Purchasing PerformanceQuartely Survey.xls20Percent of Purchases Meeting Delivery TargetsSAP关键业绩指标计算的数据来源206个月后个月后-审核数据来源的合理和准确性审核数据来源的合理和准确性-确认目标是否现实确认目标是否现实-审核业绩指标的计算方法审核业绩指标的计算方法一年后一年后-决定是否要调整关键关注领域决定是否要调整关键关注领域-决定是否停用某些业绩指标决定是否停用某些业绩指标-决定是否新增某些业绩指标决定是否新增某些业绩指标业绩指标管理的后续工作