基于价值的业绩管理ppt课件

1、-基于价值的业绩管理Issue问题预算不能与添加公司价值严密联络现有预算的程序耗费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处理方案丢弃传统的预算，运用关键业绩管理体系运用18个月至5年的滚动业务方案来和财务模拟来把握公司运作仅保管的部分具有随意性的行政性费用预算Impact影响误导业务部门留意力，使业务部门不能一直把留意力放在为公司发明价值上。预算流程本身的本钱很高预算没有能动性，不能提高业绩，仅仅起监视作用Benefit益处使公司真正关注与公司战略严密相连的增值活动，培育充分授权和积极创新的公司文化。添加整个管理过程的科学性、灵敏性和即时性节约日常编制预算的本钱和

2、任务从一个例子所起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构造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，上述条件都逐渐消逝了试图用“零基预算和“基于作业的预算来进展改良，但仍不能改动年度预算的内在缺陷：“后视“角度单一“没有谋划力对21世纪CFO的需求在整个企业范围内，鼓励“发明股东价值的根本理念从传统的单一的“损益规范，转变到全方位的业绩评价，实现企业长期的价值生长。利用即时和足够详细的信息来进展决策和控制更关注业务本身动摇周期，而不是纠缠于某个特

3、定月份的财务业绩。能准确评价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要素相联络用各种业绩目的来评价公司中心业务流程的表现业绩管理体系确保一个公司可以准确地利用现有资源而实现开展目的，同时促使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。战略价值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目的和业绩目的所需的行动和行为建立以业绩为主的文化发明员工和战略相结合的环境注重及开展各层面的业绩结果业务方案未来预测展开改善行动只需立足于添加企业价值的业绩管理才干满足CFO的需求有目的地提供和传送有效信息确保业绩管理的流程一致性、规范性和完好性目的挑选 目的落实信息传送

4、流程规范行动规划公司战略公司价值选择平衡的、多方位的目的将衡量目的和业绩目的落实到公司的关键岗位根据结果制定相应的改善方案规范的业绩管理体系应该有五大环节业绩管理的框架有效的关键业绩目的的特征解释结果如何和为什么是这样，以便管理层可以具备将对事务的洞察转化为行动的才干 经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目的，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经过将总体战略细化到各级单位的详细目的，使公司上下拥有共同的方向，采取一致的行动经过针对长期的非财务目的与着重短期的财务目的，处置好长久战略与短期目的之间的平衡经过对

5、个人和集体才干的客观评价根底上建立业绩目的，促进拔高的努力目的的实现案例业绩目的建立是一个多次循环的过程，需求对众多方面进展思索ABC Performance Management DevelopmentCGE&Y的任务方法各个关键关注领域KRAs与相关人员的访谈初步设计报告CGE&Y的行业阅历第二轮访谈讨论会业绩管理框架采购部门的长期愿景多次反复ABC公司业绩目的建立的整个过程关键业绩目的KPIs关键业绩目的是促成对关键关注领域进展业绩管理的手段。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 i

6、n mind during KPI development PurchasingC&P KRAsGBGKRAsPSBGKRAsKPI KPI KPI KPI KPI KPI CorporateKRAs在本工程中 ，是设计全公司的采购业绩目的关键关注领域KRAs和关键业绩目的KPIs 7) Cost,Productivity,and Net Tariff8) Management and HumanResources KRAsOf the eight corporate KRAs two are directly impacting on Purchasing Performance Manag

7、ement and the other six are influential. 1) 省钱2) 采购部门的运作效率6) 内部用户的称心程度(记录性)3) 对已达成的框架采购协议FA的运用4) 供应商的优化5) 与供应商关系KPIsFive C&P KRAs are already defined. Based on our experience and interviews, one more is recommended. 关键业绩目的要支持公司的业务战略。而公司的业务战略就是由公司的关键关注领域来表现的。关于采购的关键关注领域KRAs Cost,Productivity,and Net

8、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)Quality (3)User(1)FAs(1)Optimization(1)Relationships(1)KPI KPI KPI KPI KPI KPI KPI Some (three tot

9、al) are reported to senior management, others (eight) are reported broadly within purchasing, and all are monitored by C&P.KPI 关键业绩目的的数量Various Purchasing internal customers were contacted and interviewed during KPI development.BG and BU needs to meet corporate goals are also considered when develop

10、ing KPIs. KPI KPI KPI KPI KPI KPI CorporateKRAsBGBGBU访谈和沟通 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 calculate the measurement, including the specific data components. An individual who is knowl

11、edgeable 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 (e.g., annually, quarterly, monthly, etc.).目的定义:计算方法:目的主管:采集和报告频度:目的:数据来源:The reason(s) fo

12、r 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.目的的目的:搜集数据和获得目的过程中存在的妨碍:抑制妨碍的行动方案: The desired level of performance of the measurement. Target levels should be both short term and long term

13、 and should be aggressive while 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 performance levels. Actions should focus on leveraging the exist

14、ing infrastructure of the organization (people, processes and technology) while identifying future solutions. Measurement Definition Template备注: Indicate any additional information pertaining to the measurement.关键业绩目的定义的模板KPI 6 - Purchasing Volume Commonality and Supplier Visibility关键业绩目的定义的例如Measur

15、ement Description C&P KRA Corp KRAC&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 Tariff, 6 = Management and Human Resources所建立的关键业绩目的对应的关键关注领域Measurement Description Corp GBG MACS MSD PSBG OverallBG/BU InputThe penultimate list of KPI measures presented at the February 21 workshop were rated by various BG/BU members: 3 = Very Useful