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”

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年的滚动业务计划来和财务模拟来把握公司运作

•仅保留的部分具有随意性的行政性费用预算

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年的滚动业务计划来和财务模拟来把握公司运作

•仅保留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。

•预算流程本身的成本很高

•预算没有能动性，不能提高业绩，仅仅起监督作用

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。

•预算流程本身的成本很高

•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成本和工作

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成本和工作

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” “没有策动力”

对 21世纪 CFO的需求• 在整个企业范围内，鼓励“创造股东价值”的基本理念

• 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发展目标，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。

战略战略 价值价值

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 注重及发展各层面的业绩结果

业务计划 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

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、规范性和完整性

确保业绩管理的流程一致性、规范性和完整性

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

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

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计划

根据结果制定相应的改善计划

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

业绩指标建立是一个多次循环的过程，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

多次反复

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

C&P KRAs

GBGKRAs

PSBGKRAs

KPI

KPI

KPI

KPI

KPI

KPI

在本项目中 ，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 Tariff8) Management

and HumanResources

KRAsOf 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 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 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

BG BGBU

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 :

克服障碍的行动计划 :

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 TemplateMeasurement Definition TemplateMeasurement Definition TemplateMeasurement 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 VisibilityKPI 6 - Purchasing Volume Commonality and Supplier VisibilityKPI 6 - Purchasing Volume Commonality and Supplier VisibilityKPI 6 - Purchasing Volume Commonality and Supplier Visibility

Measurement 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 procurement 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.

Calculation: Percentage of non-duplicated items with item codes for which supplier’s 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 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 objective of standardizing like-items across all ABC XYZ Business Units. - Prioritize and map out ownership of suppliers.

关键业绩指标定义的示例

Measurement Description Measurement Description C&P KRA C&P KRA Corp KRA Corp KRA

Measurement Description Measurement Description C&P KRA C&P KRA Corp KRA Corp KRA

C&P KRAs1 = Savings, 2 = Quality of Purchasing, 3 = Use of FAs, 4 = Optimization, 5 = Supplier Relationships, 6 = User Satisfaction (reco’d)

Corp KRAs2 = Cost, Productivity, Net Tariff, 6 = Management and Human Resources

1 Year-on-year Dollar Savings Due to Purchasing Initiatives 1 22 Contract Price vs. Market Price for Key Materials and Services 1 23 Reduction in Inventory Thru Rationalization of Stock-lines and Inventory Reduction 1 24 Percent of Purchasing Dedicated to Asset Base 1 25 Percentage of Goods and Services Categorized for Appropriate Strategy 2 66 Purchasing Volume Commonality and Supplier Visability 2 27 Cycle Time Required to Source a Category 2 28 Inventory Turnover 2 29 Competency Rating Level of Purchasing Employees 2 6

10 Forecast Purchasing vs. Actual 2 211 Procurement Operating Expenditure as Percent of Total Purchasing 2 212 Percent of Significant Purchases Processed Through POs 3 2

13 Compliance with FAs by Sourcing Commodity 3 214 Yearly Reduction in Number of FAs 3 215 Reduction in Total Number of Suppliers Actually Used 4 216 Purchases from Approved Suppliers as a Percent of Total Purchases 4 217 Percent of Selected Suppliers Meeting Performance and Quality Standards 5 218 Percent of Key Commodities with Relationship Agreements Signed 5 2

19 User Satisfaction with Purchasing Performance 6 220 Percent of Purchases Meeting Delivery Targets 6 2

所建立的关键业绩指标对应的关键关注领域

Measurement Description Measurement Description Corp GBG MACS MSD Corp GBG MACS MSD PSBG Overall PSBG Overall

Measurement Description Measurement Description Corp GBG MACS MSD Corp GBG MACS MSD PSBG Overall PSBG Overall

BG/BU InputThe penultimate list of KPI measures presented at the February 21 workshop were rated by various BG/BU members: 3 = Very Useful 1 = Not Useful

1 Year-on-year Dollar Savings Due to Negotiated Spend 3.0 3 3 3 3.0 3.02 Reduction in Goods in Inventory 2.0 3 1 2 1.8 1.93 Percent of Purchasing Dedicated to Asset Base 2.5 1 2 2 2.8 2.34 Strategic Purchasing Implemented 2.0 1 3 2 2.3 2.15 Leverage Purchasing Volumes 2.5 2 1 2 2.3 2.16 Cycle Time Required to Source a Category 2.0 3 3 3 2.6 2.67 Inventory Turnover 2.0 1 1 2 2.3 1.98 Average Certification Level of Purchasing Employees 1.5 1 3 2 1.9 1.89 Forecast Purchasing vs. Actual 1.5 3 2 2 2.5 2.210 Percent of Significant Purchases Processed Through POs 2.0 1 2 2 1.8 1.811 Percent of Purchases Sourced Through FA's Selected Suppliers 2.0 3 1 2 2.5 2.212 Number of FAs 1.5 1 2 2 2.3 1.913 Total Number of Suppliers Actually Used 1.5 1 2 2 1.8 1.714 Percent of Selected Suppliers Meeting Performance and Standards 3.0 3 2 2 2.8 2.715 Percent of Key Commodities with Relationship Agreements Signed 2.0 1 3 2 2.0 2.016 User Satisfaction with Suppliers' Performance 3.0 3 3 2 2.5 2.717 Time From Requsition Submission Until Delivery 2.5 3 3 3 2.5 2.718 User Satisfaction with Contracts and Purchasing Group 3.0 3 3 2 2.1 2.5

Number of responses 2 1 1 1 4 9

通过访谈了解各关键业绩指标的有用水平

Measurement Description Measurement Description Target Target Stretch TargetStretch Target

Measurement Description Measurement Description Target Target Stretch TargetStretch Target1 Year-on-year Dollar Savings Due to Purchasing Initiatives $128 M in 2000, 5% p.a. '01 - '04 $128 M in 2000, 6% p.a. '01 - '04

2 Contract Price vs. Market Price for Key Materials and Services 5% below market 10% below market3 Reduction in Inventory Thru Rationalization of Stock-lines and Inventory Reduction 5% reduction p.a. 6% reduction p.a.4 Percent of Purchasing Dedicated to Asset Base 3% increase year-on-year 5% increase year-on-year5 Percentage of Goods and Services Categorized for Appropriate Strategy 90% 100%6 Purchasing Volume Commonality and Supplier Visability 90% 100%7 Cycle Time Required to Source a Category 2 to 8 weeks; by category 2 to 6 weeks; by category8 Inventory Turnover >5 >6.59 Competency Rating Level of Purchasing Employees TBD after first exercise TBD after first exercise

10 Forecast Purchasing vs. Actual +/-10% Qrtly, <=100% Annly +/-5% Qrtly, <=100% Annly11 Procurement Operating Expenditure as Percent of Total Purchasing TBD TBD12 Percent of Significant Purchases Processed Through POs 98% 100%

13 Compliance with FAs by Sourcing Commodity 90% 95%14 Yearly Reduction in Number of FAs 150 in '00, 5% yr-on-yr after 200 in '00, 10% yr-on-yr after15 Reduction in Total Number of Suppliers Actually Used 10% year on year reduction 20% p.a. 2000-01, 5% thereafter16 Purchases from Approved Suppliers as a Percent of Total Purchases 90% 95%17 Percent of Selected Suppliers Meeting Performance and Quality Standards 90% 100%18 Percent of Key Commodities with Relationship Agreements Signed 90% 100%

19 User Satisfaction with Purchasing Performance >4.5 of 5 >4.7 of 520 Percent of Purchases Meeting Delivery Targets 90% 95%

Three to be 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

关键业绩指标的目标确定

Measurement DescriptionMeasurement Description Data Capture Data Capture MechanismMechanism

Measurement DescriptionMeasurement Description Data Capture Data Capture MechanismMechanism

DataMeasurement Description Capture Mech

1 Year-on-year Dollar Savings Due to Purchasing Initiatives SAP2 Contract Price vs. Market Price for Key Materials and Services Market Survey3 Reduction in Inventory Thru Rationalization of Stock-lines and Inventory Reduction SAP4 Percent of Purchasing Dedicated to Asset Base SAP5 Percentage of Goods and Services Categorized for Appropriate Strategy SAP6 Purchasing Volume Commonality and Supplier Visability SAP7 Cycle Time Required to Source a Category C&P Records8 Inventory Turnover SAP9 Competency Rating Level of Purchasing Employees PLDP Records

10 Forecast Purchasing vs. Actual Purchasing Managers11 Procurement Operating Expenditure as Percent of Total Purchasing General Ledger Accounts12 Percent of Significant Purchases Processed Through POs SAP13 Compliance with FAs by Sourcing Commodity SAP14 Yearly Reduction in Number of FAs SAP15 Reduction in Total Number of Suppliers Actually Used SAP16 Purchases from Approved Suppliers as a Percent of Total Purchases SAP17 Percent of Selected Suppliers Meeting Performance and Quality Standards Scorecards in SAP18 Percent of Key Commodities with Relationship Agreements Signed Product Strategy Records19 User Satisfaction with Purchasing Performance Quartely Survey.xls20 Percent of Purchases Meeting Delivery Targets SAP

关键业绩指标计算的数据来源

6 个月后

- 审核数据来源的合理和准确性

- 确认目标是否现实

- 审核业绩指标的计算方法一年后

- 决定是否要调整关键关注领域

- 决定是否停用某些业绩指标

- 决定是否新增某些业绩指标

业绩指标管理的后续工作