【課件】cfo基于價(jià)值的業(yè)績(jī)管理－凱捷安永-20頁(yè)

1、21世紀(jì)CFO的核心管理手段--基于價(jià)值的業(yè)績(jī)管理凱捷安永咨詢(上海)有限公司2002年10月28日,Cap Gemini Ernst & Young凱捷安永,Issue問(wèn)題預(yù)算不能與增加公司價(jià)值緊密聯(lián)系現(xiàn)有預(yù)算的程序消耗公司大量人力和時(shí)間業(yè)務(wù)部門不能成為預(yù)算的“真正歸屬者”,Solution解決方案拋棄傳統(tǒng)的預(yù)算，應(yīng)用關(guān)鍵業(yè)績(jī)管理體系應(yīng)用18個(gè)月至5年的滾動(dòng)業(yè)務(wù)計(jì)劃來(lái)和財(cái)務(wù)模擬來(lái)把握公司運(yùn)作

2、僅保留的部分具有隨意性的行政性費(fèi)用預(yù)算,Impact影響誤導(dǎo)業(yè)務(wù)部門注意力，使業(yè)務(wù)部門不能始終把注意力放在為公司創(chuàng)造價(jià)值上。預(yù)算流程本身的成本很高預(yù)算沒(méi)有能動(dòng)性，不能提高業(yè)績(jī)，僅僅起監(jiān)督作用,Benefit好處使公司真正關(guān)注與公司戰(zhàn)略緊密相連的增值活動(dòng)，培育充分授權(quán)和積極創(chuàng)新的公司文化。增加整個(gè)管理過(guò)程的科學(xué)性、靈活性和即時(shí)性節(jié)約日常編制預(yù)算的成本和工作,從一個(gè)例子所起,,,,,,,,為什么傳統(tǒng)的預(yù)算不再滿足

3、21世紀(jì)CFO的需求,傳統(tǒng)預(yù)算是傳統(tǒng)經(jīng)濟(jì)的產(chǎn)物，它存在的條件是：相對(duì)靜態(tài)的區(qū)域化經(jīng)濟(jì)企業(yè)的市場(chǎng)相對(duì)穩(wěn)定業(yè)務(wù)周期有規(guī)律集中的層級(jí)式的管理結(jié)構(gòu)企業(yè)的資產(chǎn)都是實(shí)物資產(chǎn)在當(dāng)今全球化、技術(shù)創(chuàng)新、業(yè)務(wù)創(chuàng)新和信息互聯(lián)的時(shí)代，上述條件都逐漸消失了試圖用“零基預(yù)算”和“基于作業(yè)的預(yù)算”來(lái)進(jìn)行改進(jìn)，但仍不能改變年度預(yù)算的內(nèi)在缺陷：“后視”“角度單一”“沒(méi)有策動(dòng)力”,對(duì)21世紀(jì)CFO的需求,在整個(gè)企業(yè)范圍內(nèi)，鼓勵(lì)“創(chuàng)造股東價(jià)值”的基本

4、理念從傳統(tǒng)的單一的“損益”標(biāo)準(zhǔn)，轉(zhuǎn)變到全方位的業(yè)績(jī)?cè)u(píng)估，實(shí)現(xiàn)企業(yè)長(zhǎng)期的價(jià)值成長(zhǎng)。利用即時(shí)和足夠詳細(xì)的信息來(lái)進(jìn)行決策和控制更關(guān)注業(yè)務(wù)本身波動(dòng)周期，而不是糾纏于某個(gè)特定月份的財(cái)務(wù)業(yè)績(jī)。能準(zhǔn)確評(píng)估企業(yè)內(nèi)的獨(dú)特的強(qiáng)處和弱點(diǎn)確保公司的戰(zhàn)略與公司的各個(gè)價(jià)值驅(qū)動(dòng)因素相聯(lián)系用各種業(yè)績(jī)指標(biāo)來(lái)評(píng)估公司核心業(yè)務(wù)流程的表現(xiàn),業(yè)績(jī)管理體系確保一個(gè)公司能夠準(zhǔn)確地利用現(xiàn)有資源而實(shí)現(xiàn)發(fā)展目標(biāo)，同時(shí)促使公司及時(shí)調(diào)整及改善運(yùn)作流程從而確保戰(zhàn)略實(shí)施的

5、一致性和連慣性。,,,,,,,,,戰(zhàn)略,價(jià)值,人員業(yè)績(jī)管理流程,信息管理和匯報(bào),公司業(yè)績(jī)管理流程,,,,,,,衡量指標(biāo)和業(yè)績(jī)目標(biāo),,所需的行動(dòng)和行為,建立以業(yè)績(jī)?yōu)橹鞯奈幕瘎?chuàng)造員工和戰(zhàn)略相結(jié)合的環(huán)境注重及發(fā)展各層面的業(yè)績(jī)結(jié)果,業(yè)務(wù)計(jì)劃未來(lái)預(yù)測(cè)展開(kāi)改善行動(dòng),只有立足于增加企業(yè)價(jià)值的業(yè)績(jī)管理才能滿足CFO的需求,,有目標(biāo)地提供和傳遞有效信息,確保業(yè)績(jī)管理的流程一致性、規(guī)范性和完整性,,,選擇平衡的、多方位的指標(biāo),將衡量指標(biāo)和業(yè)績(jī)目標(biāo)落

6、實(shí)到公司的關(guān)鍵崗位,根據(jù)結(jié)果制定相應(yīng)的改善計(jì)劃,,,規(guī)范的業(yè)績(jī)管理體系應(yīng)該有五大環(huán)節(jié),業(yè)績(jī)管理的框架,有效的關(guān)鍵業(yè)績(jī)指標(biāo)的特征,解釋結(jié)果"如何和為什么"是這樣，以便管理層能夠具備將對(duì)事務(wù)的洞察轉(zhuǎn)化為行動(dòng)的能力 通過(guò)為公司上下提供整個(gè)考核體系的層次關(guān)系，將管理層貫徹戰(zhàn)略方針的意圖傳達(dá)下去提供自下至上對(duì)各層的考核指標(biāo)，來(lái)指示完成戰(zhàn)略所需的行動(dòng)和這

7、些行動(dòng)和戰(zhàn)略方針?biāo)鶎a(chǎn)生的影響通過(guò)將總體戰(zhàn)略細(xì)化到各級(jí)單位的具體目標(biāo)，使公司上下?lián)碛泄餐姆较?，采取統(tǒng)一的行動(dòng)通過(guò)針對(duì)長(zhǎng)期的非財(cái)務(wù)指標(biāo)與著重短期的財(cái)務(wù)指標(biāo)，處理好長(zhǎng)遠(yuǎn)戰(zhàn)略與短期目標(biāo)之間的平衡通過(guò)對(duì)個(gè)人和集體能力的客觀評(píng)估基礎(chǔ)上建立業(yè)績(jī)目標(biāo)，促進(jìn)"拔高的"努力目標(biāo)的實(shí)現(xiàn),案例,業(yè)績(jī)指標(biāo)建立是一個(gè)多次循環(huán)的過(guò)程，需要對(duì)眾多方面進(jìn)行考慮,ABC Performance Management Development,多

8、次反復(fù),,,,,,,,ABC公司業(yè)績(jī)指標(biāo)建立的整個(gè)過(guò)程,,,關(guān)鍵業(yè)績(jī)指標(biāo)（KPIs）關(guān)鍵業(yè)績(jī)指標(biāo)是促成對(duì)關(guān)鍵關(guān)注領(lǐng)域進(jìn)行業(yè)績(jī)管理的手段。,關(guān)鍵關(guān)注領(lǐng)域（KRAs）公司的關(guān)鍵關(guān)注領(lǐng)域指引各業(yè)務(wù)單位層面的關(guān)鍵關(guān)注領(lǐng)域,KRAs from other departments are kept in mind during KPI development,,Purchasing,在本項(xiàng)目中 ，是設(shè)計(jì)全公司的采購(gòu)業(yè)績(jī)指標(biāo),關(guān)鍵關(guān)注領(lǐng)域（KRA

9、s）和關(guān)鍵業(yè)績(jī)指標(biāo)（KPIs）,,,7) Cost,Productivity,and Net Tariff,8) Management and HumanResources,,,,,,KRAsOf the eight corporate KRAs two are directly impacting on Purchasing Performance Management and the other six are influ

10、ential.,1) 省錢,2) 采購(gòu)部門的運(yùn)作效率,6) 內(nèi)部用戶的滿意程度(記錄性),3) 對(duì)已達(dá)成的框架采購(gòu)協(xié)議（FA）的使用,4) 供應(yīng)商的優(yōu)化,5) 與供應(yīng)商關(guān)系,KPIsFive C&P KRAs are already defined. Based on our experience and interviews, one more is recommended.,關(guān)鍵業(yè)績(jī)指標(biāo)要支持公司的業(yè)務(wù)戰(zhàn)略。

11、而公司的業(yè)務(wù)戰(zhàn)略就是由公司的關(guān)鍵關(guān)注領(lǐng)域來(lái)表現(xiàn)的。,關(guān)于采購(gòu)的關(guān)鍵關(guān)注領(lǐng)域（KRAs）,,Number of KPIsA small number of KPIs for each KRA are reported broadly. Other measures are gathered for statistical gathering or future conversion to KPIs.,,Savings(1),Qual

12、ity (3),User(1),FAs(1),Optimization(1),Relationships(1),KPI,,,,,,,KPI,KPI,Some (three total) are reported to senior management, others (eight) are reported broadly within purchasing, and all are monitored by C&P

13、.,KPI,關(guān)鍵業(yè)績(jī)指標(biāo)的數(shù)量,Various Purchasing internal customers were contacted and interviewed during KPI development.,BG and BU needs to meet corporate goals are also considered when developing KPIs.,,BG,BG,BU,,訪談和溝通,An easy to u

14、nderstand name which describes the activity or result being measured as well as the meaning of the measurement.,The equation required to calculate the measurement, including the specific data components.,An individual

15、who is knowledgeable about the measurement area, assists with developing the measurement and is responsible for concurrence and implementation.,Identification of how often this measurement should be collected and repo

16、rted (e.g., annually, quarterly, monthly, etc.).,指標(biāo)定義:,計(jì)算方法:,指標(biāo)主管:,采集和報(bào)告頻度:,目的:,數(shù)據(jù)來(lái)源:,The reason(s) for using the measurement, including its linkage to strategies.,Identification of whether the data exists, and if so,

17、the name of the system or storage location.,指標(biāo)的目標(biāo):,收集數(shù)據(jù)和取得目標(biāo)過(guò)程中存在的障礙:,克服障礙的行動(dòng)計(jì)劃:,The desired level of performance of the measurement. Target levels should be both short term and long term and should be aggressive wh

18、ile remaining attainable.,Identification of any known obstacles that may prevent the achievement of the desired performance target.,Identified strategies, both short and long term, needed to achieve targeted performan

19、ce levels. Actions should focus on leveraging the existing infrastructure of the organization (people, processes and technology) while identifying future solutions.,,Measurement Definition Template,,,,,,,備注:,Indicate an

20、y additional information pertaining to the measurement.,關(guān)鍵業(yè)績(jī)指標(biāo)定義的模板,,,,,,,,,,KPI 6 - Purchasing Volume Commonality and Supplier Visibility,關(guān)鍵業(yè)績(jī)指標(biāo)定義的示例,,Measurement Description

21、 C&P KRA Corp KRA,,C&P KRAs1 = Savings, 2 = Quality of Purchasing, 3 = Use of FAs, 4 = Optimization, 5 = Supplier Relationships, 6 = User Satisfaction (reco’d),Corp KRAs2 = Cost, Productivity, Net Tarif

22、f, 6 = Management and Human Resources,所建立的關(guān)鍵業(yè)績(jī)指標(biāo)對(duì)應(yīng)的關(guān)鍵關(guān)注領(lǐng)域,Measurement Description Corp GBG MACS MSD PSBG Overall,,BG/BU InputThe penultimate list of KPI measures presented at th

23、e February 21 workshop were rated by various BG/BU members: 3 = Very Useful 1 = Not Useful,通過(guò)訪談了解各關(guān)鍵業(yè)績(jī)指標(biāo)的有用水平,Measurement Description Target Stretch