基于價(jià)值的業(yè)績(jī)管理ppt課件

1、-基于價(jià)值的業(yè)績(jī)管理Issue問(wèn)題預(yù)算不能與添加公司價(jià)值嚴(yán)密聯(lián)絡(luò)現(xiàn)有預(yù)算的程序耗費(fèi)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處理方案丟棄傳統(tǒng)的預(yù)算，運(yùn)用關(guān)鍵業(yè)績(jī)管理體系運(yùn)用18個(gè)月至5年的滾動(dòng)業(yè)務(wù)方案來(lái)和財(cái)務(wù)模擬來(lái)把握公司運(yùn)作僅保管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)部門留意力，使業(yè)務(wù)部門不能一直把留意力放在為公司發(fā)明價(jià)值上。預(yù)算流程本身的本錢很高預(yù)算沒(méi)有能動(dòng)性，不能提高業(yè)績(jī)，僅僅起監(jiān)視作用Benefit益處使公司真正關(guān)注與公司戰(zhàn)略嚴(yán)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。添加整個(gè)管理過(guò)程的科學(xué)性、靈敏性和即時(shí)性節(jié)約日常編制預(yù)算的本錢和

2、任務(wù)從一個(gè)例子所起為什么傳統(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)式的管理構(gòu)造企業(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，上述條件都逐漸消逝了試圖用“零基預(yù)算和“基于作業(yè)的預(yù)算來(lái)進(jìn)展改良，但仍不能改動(dòng)年度預(yù)算的內(nèi)在缺陷：“后視“角度單一“沒(méi)有謀劃力對(duì)21世紀(jì)CFO的需求在整個(gè)企業(yè)范圍內(nèi)，鼓勵(lì)“發(fā)明股東價(jià)值的根本理念從傳統(tǒng)的單一的“損益規(guī)范，轉(zhuǎn)變到全方位的業(yè)績(jī)?cè)u(píng)價(jià)，實(shí)現(xiàn)企業(yè)長(zhǎng)期的價(jià)值生長(zhǎng)。利用即時(shí)和足夠詳細(xì)的信息來(lái)進(jìn)展決策和控制更關(guān)注業(yè)務(wù)本身動(dòng)搖周期，而不是糾纏于某個(gè)特

3、定月份的財(cái)務(wù)業(yè)績(jī)。能準(zhǔn)確評(píng)價(jià)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)要素相聯(lián)絡(luò)用各種業(yè)績(jī)目的來(lái)評(píng)價(jià)公司中心業(yè)務(wù)流程的表現(xiàn)業(yè)績(jī)管理體系確保一個(gè)公司可以準(zhǔn)確地利用現(xiàn)有資源而實(shí)現(xiàn)開(kāi)展目的，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。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)管理流程衡量目的和業(yè)績(jī)目的所需的行動(dòng)和行為建立以業(yè)績(jī)?yōu)橹鞯奈幕l(fā)明員工和戰(zhàn)略相結(jié)合的環(huán)境注重及開(kāi)展各層面的業(yè)績(jī)結(jié)果業(yè)務(wù)方案未來(lái)預(yù)測(cè)展開(kāi)改善行動(dòng)只需立足于添加企業(yè)價(jià)值的業(yè)績(jī)管理才干滿足CFO的需求有目的地提供和傳送有效信息確保業(yè)績(jī)管理的流程一致性、規(guī)范性和完好性目的挑選 目的落實(shí)信息傳送

4、流程規(guī)范行動(dòng)規(guī)劃公司戰(zhàn)略公司價(jià)值選擇平衡的、多方位的目的將衡量目的和業(yè)績(jī)目的落實(shí)到公司的關(guān)鍵崗位根據(jù)結(jié)果制定相應(yīng)的改善方案規(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)目的的特征解釋結(jié)果如何和為什么是這樣，以便管理層可以具備將對(duì)事務(wù)的洞察轉(zhuǎn)化為行動(dòng)的才干 經(jīng)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)各層的考核目的，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)生的影響經(jīng)過(guò)將總體戰(zhàn)略細(xì)化到各級(jí)單位的詳細(xì)目的，使公司上下?lián)碛泄餐姆较?，采取一致的行?dòng)經(jīng)過(guò)針對(duì)長(zhǎng)期的非財(cái)務(wù)目的與著重短期的財(cái)務(wù)目的，處置好長(zhǎng)久戰(zhàn)略與短期目的之間的平衡經(jīng)過(guò)對(duì)

5、個(gè)人和集體才干的客觀評(píng)價(jià)根底上建立業(yè)績(jī)目的，促進(jìn)拔高的努力目的的實(shí)現(xiàn)案例業(yè)績(jī)目的建立是一個(gè)多次循環(huán)的過(guò)程，需求對(duì)眾多方面進(jìn)展思索ABC Performance Management DevelopmentCGE&Y的任務(wù)方法各個(gè)關(guān)鍵關(guān)注領(lǐng)域KRAs與相關(guān)人員的訪談初步設(shè)計(jì)報(bào)告CGE&Y的行業(yè)閱歷第二輪訪談?dòng)懻摃?huì)業(yè)績(jī)管理框架采購(gòu)部門的長(zhǎng)期愿景多次反復(fù)ABC公司業(yè)績(jī)目的建立的整個(gè)過(guò)程關(guān)鍵業(yè)績(jī)目的KPIs關(guān)鍵業(yè)績(jī)目的是促成對(duì)關(guān)鍵關(guān)注領(lǐng)域進(jìn)展業(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 i

6、n mind during KPI development PurchasingC&P KRAsGBGKRAsPSBGKRAsKPI KPI KPI KPI KPI KPI CorporateKRAs在本工程中 ，是設(shè)計(jì)全公司的采購(gòu)業(yè)績(jī)目的關(guān)鍵關(guān)注領(lǐng)域KRAs和關(guān)鍵業(yè)績(jī)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) 省錢2) 采購(gòu)部門的運(yùn)作效率6) 內(nèi)部用戶的稱心程度(記錄性)3) 對(duì)已達(dá)成的框架采購(gòu)協(xié)議FA的運(yùn)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)目的要支持公司的業(yè)務(wù)戰(zhàn)略。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 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 關(guān)鍵業(yè)績(jī)目的的數(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 develop

10、ing KPIs. KPI KPI KPI KPI KPI KPI CorporateKRAsBGBGBU訪談和溝通 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.).目的定義:計(jì)算方法:目的主管:采集和報(bào)告頻度:目的:數(shù)據(jù)來(lái)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:搜集數(shù)據(jù)和獲得目的過(guò)程中存在的妨礙:抑制妨礙的行動(dòng)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備注: Indicate any additional information pertaining to the measurement.關(guān)鍵業(yè)績(jī)目的定義的模板KPI 6 - Purchasing Volume Commonality and Supplier Visibility關(guān)鍵業(yè)績(jī)目的定義的例如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所建立的關(guān)鍵業(yè)績(jī)目的對(duì)應(yīng)的關(guān)鍵關(guān)注領(lǐng)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