【課件】cfo基于價值的業(yè)績管理－凱捷安永-20頁

1、21世紀CFO的核心管理手段--基于價值的業(yè)績管理凱捷安永咨詢(上海)有限公司2002年10月28日,Cap Gemini Ernst & Young凱捷安永,Issue問題預算不能與增加公司價值緊密聯(lián)系現(xiàn)有預算的程序消耗公司大量人力和時間業(yè)務部門不能成為預算的“真正歸屬者”,Solution解決方案拋棄傳統(tǒng)的預算，應用關(guān)鍵業(yè)績管理體系應用18個月至5年的滾動業(yè)務計劃來和財務模擬來把握公司運作

2、僅保留的部分具有隨意性的行政性費用預算,Impact影響誤導業(yè)務部門注意力，使業(yè)務部門不能始終把注意力放在為公司創(chuàng)造價值上。預算流程本身的成本很高預算沒有能動性，不能提高業(yè)績，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，培育充分授權(quán)和積極創(chuàng)新的公司文化。增加整個管理過程的科學性、靈活性和即時性節(jié)約日常編制預算的成本和工作,從一個例子所起,,,,,,,,為什么傳統(tǒng)的預算不再滿足

3、21世紀CFO的需求,傳統(tǒng)預算是傳統(tǒng)經(jīng)濟的產(chǎn)物，它存在的條件是：相對靜態(tài)的區(qū)域化經(jīng)濟企業(yè)的市場相對穩(wěn)定業(yè)務周期有規(guī)律集中的層級式的管理結(jié)構(gòu)企業(yè)的資產(chǎn)都是實物資產(chǎn)在當今全球化、技術(shù)創(chuàng)新、業(yè)務創(chuàng)新和信息互聯(lián)的時代，上述條件都逐漸消失了試圖用“零基預算”和“基于作業(yè)的預算”來進行改進，但仍不能改變年度預算的內(nèi)在缺陷：“后視”“角度單一”“沒有策動力”,對21世紀CFO的需求,在整個企業(yè)范圍內(nèi)，鼓勵“創(chuàng)造股東價值”的基本

4、理念從傳統(tǒng)的單一的“損益”標準，轉(zhuǎn)變到全方位的業(yè)績評估，實現(xiàn)企業(yè)長期的價值成長。利用即時和足夠詳細的信息來進行決策和控制更關(guān)注業(yè)務本身波動周期，而不是糾纏于某個特定月份的財務業(yè)績。能準確評估企業(yè)內(nèi)的獨特的強處和弱點確保公司的戰(zhàn)略與公司的各個價值驅(qū)動因素相聯(lián)系用各種業(yè)績指標來評估公司核心業(yè)務流程的表現(xiàn),業(yè)績管理體系確保一個公司能夠準確地利用現(xiàn)有資源而實現(xiàn)發(fā)展目標，同時促使公司及時調(diào)整及改善運作流程從而確保戰(zhàn)略實施的

5、一致性和連慣性。,,,,,,,,,戰(zhàn)略,價值,人員業(yè)績管理流程,信息管理和匯報,公司業(yè)績管理流程,,,,,,,衡量指標和業(yè)績目標,,所需的行動和行為,建立以業(yè)績?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)績結(jié)果,業(yè)務計劃未來預測展開改善行動,只有立足于增加企業(yè)價值的業(yè)績管理才能滿足CFO的需求,,有目標地提供和傳遞有效信息,確保業(yè)績管理的流程一致性、規(guī)范性和完整性,,,選擇平衡的、多方位的指標,將衡量指標和業(yè)績目標落

6、實到公司的關(guān)鍵崗位,根據(jù)結(jié)果制定相應的改善計劃,,,規(guī)范的業(yè)績管理體系應該有五大環(huán)節(jié),業(yè)績管理的框架,有效的關(guān)鍵業(yè)績指標的特征,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事務的洞察轉(zhuǎn)化為行動的能力 通過為公司上下提供整個考核體系的層次關(guān)系，將管理層貫徹戰(zhàn)略方針的意圖傳達下去提供自下至上對各層的考核指標，來指示完成戰(zhàn)略所需的行動和這

7、些行動和戰(zhàn)略方針所將產(chǎn)生的影響通過將總體戰(zhàn)略細化到各級單位的具體目標，使公司上下?lián)碛泄餐姆较颍扇〗y(tǒng)一的行動通過針對長期的非財務指標與著重短期的財務指標，處理好長遠戰(zhàn)略與短期目標之間的平衡通過對個人和集體能力的客觀評估基礎(chǔ)上建立業(yè)績目標，促進"拔高的"努力目標的實現(xiàn),案例,業(yè)績指標建立是一個多次循環(huán)的過程，需要對眾多方面進行考慮,ABC Performance Management Development,多

8、次反復,,,,,,,,ABC公司業(yè)績指標建立的整個過程,,,關(guān)鍵業(yè)績指標（KPIs）關(guān)鍵業(yè)績指標是促成對關(guān)鍵關(guān)注領(lǐng)域進行業(yè)績管理的手段。,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,在本項目中 ，是設(shè)計全公司的采購業(yè)績指標,關(guān)鍵關(guān)注領(lǐng)域（KRA

9、s）和關(guān)鍵業(yè)績指標（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) 采購部門的運作效率,6) 內(nèi)部用戶的滿意程度(記錄性),3) 對已達成的框架采購協(xié)議（FA）的使用,4) 供應商的優(yōu)化,5) 與供應商關(guān)系,KPIsFive C&P KRAs are already defined. Based on our experience and interviews, one more is recommended.,關(guān)鍵業(yè)績指標要支持公司的業(yè)務戰(zhàn)略。

11、而公司的業(yè)務戰(zhàn)略就是由公司的關(guān)鍵關(guān)注領(lǐng)域來表現(xiàn)的。,關(guān)于采購的關(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)績指標的數(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.).,指標定義:,計算方法:,指標主管:,采集和報告頻度:,目的:,數(shù)據(jù)來源:,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.,指標的目標:,收集數(shù)據(jù)和取得目標過程中存在的障礙:,克服障礙的行動計劃:,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)績指標定義的模板,,,,,,,,,,KPI 6 - Purchasing Volume Commonality and Supplier Visibility,關(guān)鍵業(yè)績指標定義的示例,,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)績指標對應的關(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,通過訪談了解各關(guān)鍵業(yè)績指標的有用水平,Measurement Description Target Stretch