基于價(jià)值的業(yè)績(jī)管理

1、-基于價(jià)值的業(yè)績(jī)管理基于價(jià)值的業(yè)績(jī)管理2Issue問(wèn)題問(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 僅保留的部分具有隨意性的行政性費(fèi)用預(yù)算Impact影響影響 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。

2、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3為什么傳統(tǒng)的預(yù)算不再滿足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”4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)

3、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)5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)施的一致性和連慣性。司及時(shí)調(diào)整及改善運(yùn)作流程從而確保戰(zhàn)略實(shí)施的一致性和連慣性。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

4、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6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)范性和完整性指標(biāo)篩選指標(biāo)篩選 指標(biāo)指標(biāo)落實(shí)落實(shí)信息傳遞信息傳遞流程規(guī)范流程規(guī)范行動(dòng)規(guī)劃行動(dòng)規(guī)劃公司戰(zhàn)略公司戰(zhàn)略公司價(jià)值公司價(jià)值選擇平衡的、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)該有五大規(guī)范的業(yè)績(jī)管理體系應(yīng)該有五大環(huán)節(jié)環(huán)節(jié)業(yè)績(jī)管理的框架7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)

5、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9業(yè)績(jī)指標(biāo)建立業(yè)績(jī)指標(biāo)建立是一個(gè)多次循是一個(gè)多次循環(huán)的過(guò)程，需環(huán)的過(guò)程，需要對(duì)眾多方面要對(duì)眾多方面進(jìn)行考慮進(jìn)行考慮ABC Performance Management Develop

6、mentCGE&Y的工作方法的工作方法各個(gè)關(guān)鍵各個(gè)關(guān)鍵關(guān)注領(lǐng)域關(guān)注領(lǐng)域（KRAs）與相關(guān)人與相關(guān)人員的訪談員的訪談初步設(shè)計(jì)初步設(shè)計(jì)報(bào)告報(bào)告CGE&Y的行業(yè)經(jīng)驗(yàn)的行業(yè)經(jīng)驗(yàn)第二輪訪談第二輪訪談?dòng)懻摃?huì)討論會(huì)業(yè)績(jī)管理框架業(yè)績(jī)管理框架采購(gòu)部門的采購(gòu)部門的長(zhǎng)期愿景長(zhǎng)期愿景多次反復(fù)ABC公司業(yè)績(jī)指標(biāo)建立的整個(gè)過(guò)程10關(guān)鍵業(yè)績(jī)指標(biāo)（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（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

7、 KPI development C&P KRAsGBGKRAsPSBGKRAsKPI KPI KPI KPI KPI KPI 在本項(xiàng)目中在本項(xiàng)目中 ，是設(shè)計(jì)，是設(shè)計(jì)全公司的采購(gòu)業(yè)績(jī)指全公司的采購(gòu)業(yè)績(jī)指標(biāo)標(biāo)關(guān)鍵關(guān)注領(lǐng)域（KRAs）和關(guān)鍵業(yè)績(jī)指標(biāo)（KPIs）11 7) Cost,Productivity,and Net Tariff8) Management and HumanResources KRAsOf the eight corporate KRAs two are directly impacting on Purchasing Performance Management a

8、nd the other six are influential. 1) 省錢省錢2) 采購(gòu)部門的采購(gòu)部門的運(yùn)作效率運(yùn)作效率6) 內(nèi)部用戶的內(nèi)部用戶的滿意程度滿意程度(記錄性記錄性)3) 對(duì)已達(dá)成的框架采購(gòu)對(duì)已達(dá)成的框架采購(gòu)協(xié)議（協(xié)議（FA）的使用的使用4) 供應(yīng)商的優(yōu)化供應(yīng)商的優(yōu)化5) 與供應(yīng)商關(guān)系與供應(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)要支關(guān)鍵業(yè)績(jī)指標(biāo)要支持公司的業(yè)務(wù)戰(zhàn)略持公司的業(yè)務(wù)戰(zhàn)略。而公

9、司的業(yè)務(wù)戰(zhàn)。而公司的業(yè)務(wù)戰(zhàn)略就是由公司的關(guān)略就是由公司的關(guān)鍵關(guān)注領(lǐng)域來(lái)表現(xiàn)鍵關(guān)注領(lǐng)域來(lái)表現(xiàn)的。的。關(guān)于采購(gòu)的關(guān)鍵關(guān)注領(lǐng)域（KRAs）12 Cost,Productivity,and Net TariffManagement and HumanResources 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)Qua

10、lity (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 C&P.KPI 關(guān)鍵業(yè)績(jī)指標(biāo)的數(shù)量13Various Purchasing internal customers were contacted and interv

11、iewed during KPI development.BG and BU needs to meet corporate goals are also considered when developing KPIs. KPI KPI KPI KPI KPI KPI BGBGBU訪談和溝通14 An easy to understand name which describes the activity or result being measured as well as the meaning of the measurement.The equation required to cal

12、culate 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. Identification of how often this measurement should be collected and reported

13、(e.g., annually, quarterly, monthly, etc.).指標(biāo)定義指標(biāo)定義:計(jì)算方法計(jì)算方法:指標(biāo)主管指標(biāo)主管:采集和報(bào)告頻度采集和報(bào)告頻度:目的目的:數(shù)據(jù)來(lái)源數(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, the name of the system or storage location.指標(biāo)的目標(biāo)指標(biāo)的目標(biāo):收集數(shù)據(jù)和取得目標(biāo)過(guò)程中存收集

14、數(shù)據(jù)和取得目標(biāo)過(guò)程中存在的障礙在的障礙:克服障礙的行動(dòng)計(jì)劃克服障礙的行動(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 while remaining attainable. Identification of any known obstacles that may prevent the achievement of the desired performance ta

15、rget. 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 future solutions. 備注備注: Indicate any additional information pe

16、rtaining to the measurement.關(guān)鍵業(yè)績(jī)指標(biāo)定義的模板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 to materials and services so that ABC XYZ procuremen

17、t 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 corporate entities for preferred pricing and service.

18、 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: Quarterly Target: 90% Identified

19、 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 solely on the objectiv

20、e of standardizing like-items across all ABC XYZ Business Units. - Prioritize and map out ownership of suppliers. 關(guān)鍵業(yè)績(jī)指標(biāo)定義的示例16C&P KRAs1 = Savings, 2 = Quality of Purchasing, 3 = Use of FAs, 4 = Optimization, 5 = Supplier Relationships, 6 = User Satisfaction (recod)Corp KRAs2 = Cost, Productivit

21、y, Net Tariff, 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

22、 Base125Percentage 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 Ope

23、rating Expenditure 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

24、 Total Purchases4217Percent of Selected Suppliers Meeting Performance and Quality Standards5218Percent of Key Commodities with Relationship Agreements Signed5219User Satisfaction with Purchasing Performance6220Percent of Purchases Meeting Delivery Targets62所建立的關(guān)鍵業(yè)績(jī)指標(biāo)對(duì)應(yīng)的關(guān)鍵關(guān)注領(lǐng)域17BG/BU InputThe penulti

25、mate list of KPI 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 Base2.51222.82.34St

26、rategic Purchasing 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 Pu

27、rchases Processed Through 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

28、 with Relationship Agreements 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通過(guò)訪談了解各關(guān)鍵業(yè)績(jī)指標(biāo)的有用水平181Year-on-year Dollar S

29、avings Due to Purchasing 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% reduc

30、tion p.a.4Percent of Purchasing Dedicated 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 c

31、ategory2 to 6 weeks; by category8Inventory 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 b

32、e reported to Senior Management Team (SMT)Eight to be reported to Purchasing Steering Group (PSG)All twenty to be reported to C&P and KPI Manager關(guān)鍵業(yè)績(jī)指標(biāo)的目標(biāo)確定19DataMeasurement DescriptionCapture Mech1Year-on-year Dollar Savings Due to Purchasing InitiativesSAP2Contract Price vs. Market Price for Key Materials and ServicesMarket Survey3Reduction in Inventory Thru Rationalization of Stock-lines and Inventory ReductionSAP4Percent of Purchasing Dedicated to Asset BaseSAP5Percentage of Goods and Services Categorized for Appropriate Strategy