EnterprisePerformanceManagementPressure[英文版]

Enterprise Performance ManagementPressure To PerformAgendanAccenture OverviewnOur Point of View on Enterprise Performance ManagementnImplementation frameworknHow to get startedIntroduction to AccentureAccenture Overview Global management and technology consulting organisation,with revenues of$13.7bn in FY2004 More than 100,000 people working in 48 countries Operates as a global organisation servicing clients in five industry based groups,Financial Services,Communications and Hi-tech,Products,Resources and Government Globally serves 87 of the Fortune Global 100 and more than two-thirds of the Fortune Global 500Accenture credentials Our position in Financial Services and our specialist“Service Lines”Accenture OverviewAgendanAccenture OverviewnOur Point of View on Enterprise Performance ManagementnImplementation frameworknHow to get startedEnterprise Performance Management(EPM)is critical to manage near-and long-term performanceHigh-performance businesses use EPM to:nIdentify and predict value drivers that will optimize position in the value chainnLink strategy with planning,budgeting,forecasting and performance reporting capabilitiesnCapture information that can generate insight and turn that insight into actionnSet better strategic goals and make more informed decisionsnIdentify issues/threats faster,and react to them more quicklyEPM Point of ViewCommon GapsSatisfaction Rate(%)0 25 50 75 100 nAlignment between company strategy and planning process(40%)nFocus on key business drivers(24%)nAmount of time required to create the annual plan(47%)nSpeed and accuracy of the forecasting processes(48%)nAbility to produce business models and test impact of changes(31%)nSpeed and accuracy of the monthly financial reporting(63%)nReporting of non-financial measures(28%)nBusiness users view and analyze performance reports at will(25%)nIntegrated IT systems to collect and manage the information(41%)nVisibility into current results(29%)nUnderstanding of future performance trends(30%)Source:October 2002 survey of 245 companies conducted by CFO Research ServicesFact:Many organisations are not satisfied with their current EPM capabilityEPM Point of ViewAccounting earnings based financial management has become less relevant as the majority of value is in the futureCurrent Value versus Future ValueRussell 3000(May 2003,$trillions)Enterprise ValueFuture Value$13.1$7.613100%58%Current Value$4.9242%4.2%$0.6First YearRemaining Years Future Value is a significant component of total Enterprise Value for most organisations Future Value is the expected incremental value beyond the value delivered by current operationsEPM Point of ViewNeither does the Balance Sheet adequately track the assets that are driving value.010203040506070809010019801990Peak(3/2000)Post Crash(8/2002)80%55%25%20%45%75%Market Value(%)Accounting Book ValueUnexplained Value15%85%19801990Peak(3/2000)Post-Crash(8/2002)Sources:Lev,Baruch.“Intangibles:Management,Measurement,and Reporting,”Brookings Institution Press,2001Lev,Baruch.“Remarks on the Measurement,Valuation,and Reporting of Intangible Assets”.Economic Policy Review(Federal Reserve Bank of New York),September 2003Accenture AnalysisMarket to Book Value Over TimeS&P 500 (1980 2002)EPM Point of ViewHowever few organisations extend EPM beyond traditional financial measurementCredit RatingsBorrowing CapacityReceivables CertaintyAccruals ConvertibilityCashInvestmentsReceivables/DebtorsPayables/Creditors Plant Flexibility Plant Modernity Access Rights Balance Sheet StrengthPropertyPlantEquipmentInventory Value Customer Loyalty Quality of Contracts Strength of Stakeholders Support Networks Regulatory Imposts Customer Contracts Formal Alliances,JVs,Supply Agreements Structure Appropriate Informal Processes Organization Reputation Brand Meaning Productivity of R&DSystemsFormalized ProcessesCodified KnowledgePatentsBrands Top Mgmt Quality/Experience Ability to Execute Strategy Leadership Capabilities Problem Solving Ability Employee Loyalty Management Contracts Documented Accessible Skills InventoriesIntangibleTangibleMonetaryPhysicalRelationalOrganizationalHumanTraditional scope of financial/accounting measurementEPM Point of ViewAgendanAccenture OverviewnOur Point of View on Enterprise Performance ManagementnImplementation frameworknHow to get startedStrategic PlanRefine Corporate Vision&Strategic ObjectivesTarget Setting&Business PlanCascade Targets to Lower Level Metrics/OrganizationSet Targets for Key Measures of AccountabilityOperateDevelop Plans to Achieve TargetsAllocate Resources to Achieve PlansReview,Challenge&Finalize Plans&ForecastsMonitorDevelop Action Plans,Re-allocate Resources and Update ForecastMonitor Key Measures of Business PerformanceDetermine Key Measures of SuccessClose and Consolidate Books and Report ActualsPortfolio Value Assessment EnablersCommon Data StructuresIncentives and RewardsPolicies&ProceduresIntegrated IT ArchReview Performance with Executive ManagementDetermine Key Business DriversControlsWe work with our clients to implement a holistic framework for Enterprise Performance ManagementEPM ImplementationTarget Setting&Business PlanCascade Targets to Lower Level Metrics/OrganizationSet Targets for Key Measures of AccountabilityPortfolio Value Assessment Typical EPM issues target settingEPM ImplementationStrategic PlanRefine Corporate Vision&Strategic ObjectivesOperateDevelop Plans to Achieve TargetsAllocate Resources to Achieve PlansReview,Challenge&Finalize Plans&ForecastsMonitorDevelop Action Plans,Re-allocate Resources and Update ForecastMonitor Key Measures of Business PerformanceDetermine Key Measures of SuccessClose and Consolidate Books and Report ActualsEnablersCommon Data StructuresIncentives and RewardsPolicies&ProceduresIntegrated IT ArchReview Performance with Executive ManagementDetermine Key Business DriversControls Target setting wrapped into the budgeting process slow and resource intensiveStrategic PlanRefine Corporate Vision&Strategic ObjectivesTarget Setting&Business PlanCascade Targets to Lower Level Metrics/OrganizationSet Targets for Key Measures of AccountabilityOperateDevelop Plans to Achieve TargetsAllocate Resources to Achieve PlansReview,Challenge&Finalize Plans&ForecastsMonitorDevelop Action Plans,Re-allocate Resources and Update ForecastMonitor Key Measures of Business PerformanceDetermine Key Measures of SuccessClose and Consolidate Books and Report ActualsPortfolio Value Assessment EnablersCommon Data StructuresIncentives and RewardsPolicies&ProceduresIntegrated IT ArchReview Performance with Executive ManagementDetermine Key Business DriversControlsTypical EPM issues enablersEPM Implementation Inefficient use of resource&poor control from over-reliance on spreadsheets Lack of common business language leads to misinterpretation of numbersStrategic PlanRefine Corporate Vision&Strategic ObjectivesTarget Setting&Business PlanCascade Targets to Lower Level Metrics/OrganizationSet Targets for Key Measures of AccountabilityOperateDevelop Plans to Achieve TargetsAllocate Resources to Achieve PlansReview,Challenge&Finalize Plans&ForecastsMonitorDevelop Action Plans,Re-allocate Resources and Update ForecastMonitor Key Measures of Business PerformanceDetermine Key Measures of SuccessClose and Consolidate Books and Report ActualsPortfolio Value Assessment EnablersCommon Data StructuresIncentives and RewardsPolicies&ProceduresIntegrated IT ArchReview Performance with Executive ManagementDetermine Key Business DriversControlsTypical EPM issues linkage to strategyEPM Implementation Lack of broad understanding of key value drivers Current report content does not align with strategyEXAMPLE:Determining key business drivers using a value tree for the organisationEconomic ProfitVariancesExisting BusinessNew BusinessCapital ChargePersistencyDistributionOtherProfit MarginAverage Product Profit MarginTotal APEAPE by ProductCommissionDistribution MarginDirectly Controllable CostsAllocated OverheadCommission Variance+-X+-BUSINESS DRIVERSDistributor ProfitabilityCost of ServicingSalesforce RemunerationProduct DesignQuality of ServicingBrandSalesforce CalibreIllustrative example for Life InsuranceValue TreeBusiness DriversEPM ImplementationEXAMPLE:Using business drivers to develop structured reporting requirements Salesforce CalibreActual APE vs Target by ConsultantPriority DriversKey Measures%of Consultants with Basic/Advanced Skills TrainingInformation Requirements Prioritisation of drivers by their Economic Value sensitivity Mapping of KPIs to prioritised business drivers,with identification of additional new KPIs where required Linking accountability for business drivers and their outcomes to individual business roles enables a matrix of information requirements to be developed Matrix includes classification of information priority and required reporting frequencyIllustrative example for Life InsuranceEPM ImplementationAgendanAccenture OverviewnOur Point of View on Enterprise Performance ManagementnImplementation frameworknHow to get startedImplementImplementImplementImplementCONCEPTUAL DESIGN DETAILED DESIGNIMPLEMENTImplementDetailed Design&PlanBusiness Case Development High LevelArchitecture DesignImplementation PlanSoftware Evaluation Conceptual Design of SolutionREVIEW High Level Plan&Business Case Assess current state to identify gaps/Perform DiagnosticStakeholder Engagement Leading practice is to break EPM into a number of discrete stagesDetailed Design&PlanDetailed Design&PlanDetailed Design&PlanDetailed Design&PlanGetting startedOrganisational alignmentJustification of investmentImplementation blueprintRealisation of benefitsOur EPM Diagnostic enables issues to be confirmed/identified in a structured approach over 4 8 weeksCopyright 2004 Accenture.Patent Pending.All Rights Reserved.Getting startedThe Diagnostic is pre-populated with leading practice for each of the main building blocks of the EPM frameworknOpportunity and risk assessmentnInvestor expectationsnKey competitor and external informationnCurrent business performance nCurrent strategic plannAgreed upon business assumptions nWell-understood business strategy&objectivesnRevised and prioritized value drivers and cause and effect mapsnIdentified strategic initiativesnUpdated scorecards with revised key measures for each business unit nDefined key measuresKey InputsKey Outputs Determine Key Measures of Success Determine Key Value DriversRefine Corporate Vision&Strategic Objectives Clearly defined Communicated to all levels of the organization Consistently understood Identified Prioritized Well-understood Clearly linked to strategy Critical few key metrics Aligned with shareholder value creation Clearly defined common definitions Aligned with measures reported up and used to manage down EXAMPLE:Strategy Formulation&PlanningCopyright 2004 Accenture.Patent Pending.All Rights Reserved.Getting startedWe capture an assessment from key stakeholders to determine the value of addressing each gapCopyright 2004 Accenture.Patent Pending.All Rights Reserved.Getting startedThe business case for EPM should consider value through three perspectivesEffectivenessEfficiencyRisk MitigationPerspectiveExample BenefitsDefinition Ability to make better decisions based on value throughout organisation Ability to detect issues for management attention on timely basis Ability to provide information with optimal balance across cycle time,effort and quality Ability to manage within financial and operational risk parameters Sales force incentives aligned with maximising value across channel/product mix More accurate business plans and forecasts build credibility with stakeholders Cycle times for internal and external reporting reduced FTE savings through reduction of manual effort Compliance with external regulations Enhanced internal controls through automation and clearer audit trailsGetting started演讲完毕，谢谢观看！