全球能源及公用事业最佳运作方式的剖析(ppt 76页).ppt

1、 2000 Arthur Andersen All rights reserved.,对全球能源及公用事业最佳运作方式的剖析,文档日期:02/07/2001 文档号： 文档拥有人：:Philip Wixon,1, 2000 Arthur Andersen All rights reserved.,本文目的,报告提供了对于 涉及财务, 采购, 以及人力资源领域最佳运作的一个较高层面的分析，它们都来源于 安达信的 全球最佳运作知识库, 以及许多领先的公用事业企业。 设计本文是为了提供对于生成组织结构, 过程和人员管理，技术, 以及策略的运作方式的全面剖析。 分析中用到的公用事业公司是公认的北美能源

2、工业的领导者, 它们中的许多现在是 安达信的客户.,2, 2000 Arthur Andersen All rights reserved.,客户严守机密的知识产权条款,此文是绝对机密的 它包含了安达信所专有的信息 ，因此它的内容 不得被山东电力集团 (SEPCO) 或任何与之有关的实体泄露给第三方, 也不得将任何安达信所设计的理念做商业用途。 它可被用于山东电力集团的成员或任何相关实体，前提是必须清楚明白没有安达信的预先书面认可不可展示，传阅或交与其他任何人. 在探寻能源及公用事业行业最佳运作的剖析中, 安达信 获得了许多其客户的合作。 我们很感谢客户的这种合作, 同时对客户严守机密的要求也

3、非常重视. 因此在某些例子中, 我们将对说明性的运作方式和例子采用简称，如 能源公司A.,3, 2000 Arthur Andersen All rights reserved.,我们所调研的主要公用事业公司是世界上一些表现顶级的能源公司,这些公司中的大部分都被列在财富商业500强上,依照市场资本化度 (见附录1),4, 2000 Arthur Andersen All rights reserved.,眼光跳出你所在的行业圈 -并不是所有的最佳运作方式出自你的本行业.,放眼别的行业你能获得什么? - 摩托罗拉从Domino匹撒学到了送货管理技巧。 通用电器从福特引进了裁减成本及优化客户服务的

4、理念. 西南航空公司从印地安那500cc巡回赛车道上的车队中懂得了如何使飞机的运转过程更迅速。,5, 2000 Arthur Andersen All rights reserved.,目录,章节 A.定义最佳运作 B.说明最佳运作 附录 I财富500强企业 II安达信全球最佳运作 管理财务资源 Manage 采购 管理人力资源,6, 2000 Arthur Andersen All rights reserved.,以下我们提供了对安达信所见的，那些领先的公用事业公司所应用的，最佳运作方式的高层次总结,最佳运作的公用事业: 聚焦财务管理 运作，通过更好的理解客户的要求和应用更强劲的计划制定方

5、法，来优化资本及降低运营支出 重视与企业增值有关的财务活动，将非核心业务归入共享服务形式，以促进服务的提供，降低成本，并能使业务流程规范化 优化 供应链，通过改良对供应商的管理, 有针对性的 采购 策略, 和电脑网络技术的运用， 使采购和物流过程更顺畅。 发展 人力资源管理 活动， 变处理性的过程为策略性的转变管理活动 通过包含了公司及企业各部门业绩目标的业绩管理系统来评估与监督表现 以确保公司目标的实现 采用艺术级完美的技术实现实时的财务及运作信息的提供，对企业的决策进行支撑,这些运作的详细细节在下面的文章中会进一步探讨,7, 2000 Arthur Andersen All rights

6、reserved.,目录,章节 经营综合报告 A.定义最佳运作 B.说明最佳运作 附录 I财富500强企业 II安达信全球最佳运作 管理财务资源 Manage 采购 管理人力资源,8, 2000 Arthur Andersen All rights reserved.,财务管理 - 创造价值的新视角,9, 2000 Arthur Andersen All rights reserved.,领先的公用事业无时不聚焦财务管理运作，通过更好的理解客户的要求和采用更强劲的计划制定方法，它可以优化资本，降低运营支出,为了增进股东的价值，公用事业现在对他们的资本和 O not only do they e

7、liminate barriers to payment, they go a step further and offer incentives to encourage payment. This customer-oriented approach has a positive effect not only on the receivables portfolio but also on the entire sales process. Ultimately, the company gains competitive advantage by increasing its attr

8、activeness as a vendor, and consequently, enhancing the potential for added revenues.,Use the credit and collections process to enhance customer satisfaction.,Satisfied customers pay their bills on time. Conversely, any source of dissatisfaction-from an invoicing error to shipping delays-can quickly

9、 escalate into an unresolved dispute, resulting in an unpaid bill. Left unaddressed, an unresolved dispute may end in customer defection. Best practices companies listen to what their customers tell them. They then solicit feedback from customers and use that information to improve the credit and co

10、llections process. In this way they can prevent customer defection.,Identify and act on distressed and delinquent accounts.,Collections-like sales-requires constant attention. The company that persists is the one that collects payment. The situation is further compounded by a customer in financial d

11、istress. Under those circumstances, the company that reaches the customer before other creditors do is more likely to collect payment.,Process Accounts Receivable, Credit and Collections,63, 2000 Arthur Andersen All rights reserved.,Process Accounts Receivable, Credit and Collections,64, 2000 Arthur

12、 Andersen All rights reserved.,Provide management reports centered on key performance indicators.,Best practices companies recognize that the traditional dozens of pages of generic financial reports distributed each month to all managers do not necessarily support good decision making. Line managers

13、 usually ask for key performance indicators of the health of the business such as net sales, operating expenses, and inventory turns. They can use the key performance information immediately to make business decisions. By contrast, the manager is generally less interested in numbers that are generat

14、ed strictly for accounting purposes.,Adopt integrated systems that extend across business units.,With a solid financial system in place, the finance function can provide timely services, accurate information, and a vision into the future of the company.Best practices companies use a variety of tacti

15、cs to create a solid financial system. One tactic is a move to a common financial language, standardizing elements such as financial terms and charts of accounts. Another tactic is the implementation of centralized or shared accounting services across business unit lines. And yet another is the inst

16、allation of financial reporting and consolidation software and companywide comprehensive accounting software to integrate all financial processes.,Manage General Ledger,65, 2000 Arthur Andersen All rights reserved.,Address non-financial and strategic issues in external reports.,Companies that apply

17、best practices are expanding their financial reports to include measures of progress toward strategic goals, as well as softer information on social and environmental performance and intangible assets. This comprehensive approach helps companies compete effectively in capital markets, in part by bui

18、lding a reputation for integrity and responsible corporate citizenship. Also, investors today believe that sound environmental and social performance is relevant, primarily because it mitigates the risks to a companys long-term financial success.,Measure and report profit contributed by appropriate

19、segments, e.g., by product line, by customer, by channel, by division, by geographic location.,The practice will effectively differentiate truly profitable customers and business segments from those that are not.,Provide External and Internal Financial Information,66, 2000 Arthur Andersen All rights

20、 reserved.,Provide External and Internal Financial Information,67, 2000 Arthur Andersen All rights reserved.,Manage 采购,Best Practices cover the processes: Select and Manage Suppliers Purchase Materials and Supplies,68, 2000 Arthur Andersen All rights reserved.,Establish structures and priorities in

21、the purchasing organization that facilitate supplier management.,Traditionally, the purchasing organization has focused exclusively on the administrative work of placing and expediting orders. Only recently have world-class purchasing organizations started to set the agenda for supply planning and s

22、upplier quality improvement in their companies. Leading purchasing organizations learn the economic factors that influence their supply industries; they research emerging technologies that will influence the companys business; they become intimate with suppliers operations, even going as far as to r

23、ecommend ways to improve production or cut costs at supplier companies; they communicate with suppliers almost without reserve, as they would with colleagues at their own company.,Select and Manage Suppliers,69, 2000 Arthur Andersen All rights reserved.,Partner with suppliers to improve quality and

24、reduce cost,Achieving high standards for quality and lower costs does not happen by chance. Like any serious endeavor, securing high-quality products from suppliers requires precise management of the process. Companies with world-class quality standards pay close attention to how they assist and motivate their suppliers so that the suppliers may achieve world-class quality as well. Best Practice companies take every opportunity to collaborate closely with suppliers, seek to identify ways to cut their suppliers cost of materials, eliminat