,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,*,21,世纪,CFO,的核心管理手段,-基于价值的业绩管理,2002,年10月28日,Cap Gemini Ernst&Young,凯捷安永,Issue问题,预算不能与增加公司价值紧密联系,现有预算的程序消耗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解决方案,抛弃传统的预算，应用关键业绩管理体系,应用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,仅保存的局部具有随意性的行政性费用预算,Impact影响,误导业务部门注意力，使业务部门不能始终把注意力放在为公司创造价值上。,预算流程本身的本钱很高,预算没有能动性，不能提高业绩，仅仅起监督作用,Benefit好处,使公司真正关注与公司战略紧密相连的增值活动，培育充分授权和积极创新的公司文化。,增加整个管理过程的科学性、灵活性和即时性,节约日常编制预算的本钱和工作,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结构,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，上述条件都逐渐消失了,试图用“零基预算和“基于作业的预算来进行改进，但仍不能改变年度预算的内在缺陷：,“后视,“角度单一,“没有筹划力,对21世纪CFO的需求,在整个企业范围内，鼓励“创造股东价值的根本理念,从传统的单一的“损益标准，转变到全方位的业绩评估，实现企业长期的价值成长。,利用即时和足够详细的信息来进行决策和控制,更关注业务本身波动周期，而不是纠缠于某个特定月份的财务业绩。,能准确评估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因素相联系,用各种业绩指标来评估公司核心业务流程的表现,业绩管理体系确保一个公司能够准确地利用现有资源而实现开展目标，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,衡量指标和业绩目标,所需的行动和行为,建立以业绩为主的文化,创造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,只有立足于增加企业价值的业绩管理才能满足CFO的需求,有目标地提供和传递有效信息,确保业绩管理的流程一致性、标准性和完整性,指标筛选,指标,落实,信息传递,流程规范,行动规划,公司战略,公司价值,选择平衡的、多方位的指标,将衡量指标和业绩目标落实到公司的关键岗位,根据结果制定相应的改善方案,标准的业绩管理体系应该有五大环节,业绩管理的框架,有效的关键业绩指标的特征,解释结果如何和为什么是这样，以便管理层能够具备将对事务的洞察转化为行动的能力,通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指标，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,通过将总体战略细化到各级单位的具体目标，使公司上下拥有共同的方向，采取统一的行动,通过针对长期的非财务指标与着重短期的财务指标，处理好长远战略与短期目标之间的平衡,通过对个人和集体能力的客观评估基础上建立业绩目标，促进拔高的努力目标的实现,案例,业绩指标建立是一个屡次循环的过程，需要对众多方面进行考虑,ABC Performance Management Development,CGE&Y,的工作方法,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,的行业经验,第二轮访谈,讨论会,业绩管理框架,采购部门的,长期愿景,屡次反复,ABC公司业绩指标建立的整个过程,关键业绩指标（,KPIs）,关键业绩指标是促成对关键关注领域进行业绩管理的手段。,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 in mind during KPI development,Purchasing,C&P,KRAs,GBG,KRAs,PSBG,KRAs,KPI,KPI,KPI,KPI,KPI,KPI,Corporate,KRAs,在本工程中，是设计全公司的采购业绩指标,关键关注领域（KRAs）和关键业绩指标（KPIs）,7),Cost,Productivity,and Net Tariff,8),Management,and Human,Resources,KRAs,Of the eight corporate KRAs two are directly impacting on Purchasing Performance Management 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,满意程度,(记录性),3)对已达成的框架采购,协议（,FA）,的使用,4)供给商的优化,5)与供给商关系,KPIs,Five C&P KRAs are already defined.,Based on our experience and interviews,one more is recommended.,关键业绩指标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 Tariff,Management,and Human,Resources,Number of KPIs,A 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 total)are reported to senior management,others(eight)are reported broadly within purchasing,and all are monitored by C&P.,KPI,关键业绩指标的数量,Various Purchasing internal customers were contacted and interviewed during KPI development.,BG and BU needs to meet corporate goals are also considered when developing KPIs.,KPI,KPI,KPI,KPI,KPI,KPI,Corporate,KRAs,BG,BG,BU,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 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(e.g.,annually,quarterly,monthly,etc.).,指标定义:,计算方法:,指标主管:,采集和报告频度:,目的:,数据来源:,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.,指标的目标:,收集数据和取得目标过程中存在的障碍:,克服障碍的行动方案:,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,target.,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.,Measurement Definition Template,备注:,Indicate any additional information pertaining to the measurement.,关键业绩指标定义的模板,KPI 6-Purchasing Volume Commonality and Supplier Visibility,关键业绩指标定义的例如,Measurement Description,C&P KRA Corp KRA,C&P KRAs,1=Savings,2=Quality of Purchasing,3=Use of FAs,4=Optimization,5=Supplier Relationships,6=User Satisfaction(recod),Corp KRAs,2=Cost,Productivity,Net Tariff,6=Management and Human Resources,所建立的关键业绩指标对应的关键关注领域,Measurement Description,Corp GBG MACS MSD PSBG Overall,BG/BU Input,The penultimate list of KPI measures presented at the February 21 workshop were rated by various BG/BU members:,3=Very Useful 1=Not Useful,通过访谈了解各关键业绩指标的有用水平,Measurement Description Tar