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1、CostandPerformanceManagement CreatingValuewithMeasuresPresentedbyFocusedManagementInc FacilitatingPerformanceImprovementThroughBetterUseOfInformationAndTheApplicationOfDecisionSupportTools AtIssue EveryorganizationneedstomeasureandmanageperformancetosatisfythedemandsofstakeholdersToday smeasurementa
2、ndmanagementmethodsaremuchbetterthaninthepastbutneedtobeconnectedtogetherThespeedofchangeandinformationagecomputingandcommunicationsleavelittlemarginforerrorsDecisionmakingneedsfacts TheFishTankSyndromeIfeachpersondescribedwhattheysaw woulditbethesamedescription Perspectivesvary Whichiscorrect Impli
3、cationsofTheFishTankSyndrome Weneedavarietyofperspectivesandwithwhichtoobtainabalanced disciplinedanddynamicviewofourbusinessesWeneedtodevelopacommon agreedunderstandingofthebusinessandallofitscharacteristicsWeneedaconstantlyavailablesetofreferencepointstowhichwecanreturnWeneedalivingrepositoryinwhi
4、chlocateandmaintainknowledge Result WhatIsAtStake InappropriatemeasurementsystemscanbecostlyexperimentsSobey s 50mERPwriteoffBoeing sproductionproblemsinthelate1990 sMalcolmBaldridgewinner WallaceCo bankruptFortune500companieswillfacea 31 5BillionknowledgedeficitnextyearByhowmuchcanprofitbeincreased
5、bychangingyourproduct marketmixtofocusonyourmostprofitableproducts PerformanceArchitecture Acombinationofabusinesslogicmethodology relevantsoftwareandsystemscapability Thelinksbetweenthetoolsareasimportantasthetoolsthemselves PerformanceArchitecturetoDriveValue SystemsEnabled Performance ActivityGoa
6、lsMeasuresResults ProcessGoalsMeasuresResults OrganizationGoalsMeasuresResults StrategicPlan UnderstandtheOrganization Value BasedManagement VBMisaholisticmanagementapproachthatencompassesredefinedgoals redesignedorganizationalstructuresandsystems rejuvenatedstrategicandoperationalprocesses andevenr
7、evampedhumanresourcespractices ThisholisticpracticeofVBMisinsharpcontrasttothefinance drivenappearancethatVBMhastakenoninthepast INSEADWorkingPaper Areyou Really ManagingforValue ValueCreationisanOperationalIssue LinkedtoSevenValueDrivers SalesgrowthrateOperatingprofitmarginCashincometaxrate Working
8、capitalFixedcapitalCostofcapital WACC Growthdurationperiod Creatingshareholdervaluerequiresintensefocuson DeliveringbenefitstocustomerinmostefficientwayHiring retainingmotivatedworkforceMaintainingexcellentsupplierrelationshipsGoodcitizeninlocalcommunities Processesarewheretheworkisdone Ifyoucan tde
9、scribewhatyouaredoingasaprocess youdon tknowwhatyouaredoing W EdwardDeming Process sareconnectedtotheappropriateknowledgeandlearningelements Allfocusedonthesuccessfulperformanceofasingletask Processeslinkorganizationgoalsandmeasurestohumanperformanceandactivities HowWeOrganizeOurselvesTheThreeLevels
10、ofPerformance OrganizationWorkisPerformedbySystemsofProcesses Alignmentofjobs activitiesandprocesseswithtotalorganizationgoalsiscriticaltothesuccessoftheorganization Sharedserviceorganizationsareanintegralcomponent 6 7 4 48 22 13 DetailedProcessMap ServiceDeliveryProcess ActivityCostResults ABC Proc
11、essAnalysis ThoughtfulInteraction ServiceDeliveryProcess CostedProcess ActivityAnalysis ThefirststepinanABCanalysisistounderstandwhatactivitiesareperformedintheorganization ActivitySurveyQuestionnaire ASQ facilitatessimpleandefficientcollectionofactivitydatathroughouttheorganization preparesthedataf
12、orimportintoanalysistoolsandproducesdraftactivityandprocesscosts Let sseeASQinaction Pharmacy BestPracticeAnalysisUnitCostComparison Product CustomerABCProfit VBMProduct CustomerEconomicProfit KeyProcessMeasures MeasurescanbelimitedtoM1 endofprocess andM2 sub process measuresM1 E External measuressh
13、ouldbederivedfromgoals M2 M1 I External CustomerMeasuresInternal BusinessMeasuresSubprocessMeasures M1 E LinkingProcesstoJob Consequences Input Output Feedback HumanPerformanceSystem MeasuresEverywhere ProcessMeasuresWorksheet MaterialAcquisitionProcessTotalProcessMeasures Dimension CurrentPerforman
14、ce Measure ShortTermGoal LongTermGoal Actionstobetaken ProcessOutput Bench marks PerspectivesofMeasurement Create Gather Store Deploy Use Learn processes knowledge training Insights Procedures Guidelines Expertise Frontlines BusinessRepository yourcorporateDNA Feedback KnowledgeManagementCreates Liv
15、ingProcesses Web Intranet InternalorExternalCustomer MeasuresSoftwaretoInfluenceHumanBehavior DistributionofconsistentandappropriatemeasurementinformationtoeveryoneintheorganizationisfundamentaltoexecutionofA VBMUseofcomputertechnologies datawarehouse OLAPandpresentationlayersoftwareprovidethe media
16、 ofdistributionItisthemediathatfacilitatesorganizationchange ThemarriageofmanagementphilosophywithtechnologyandtheimperativetocreatevalueThemediaisrepresentedbythepresentationofcurrentmeasuresandperformanceinformationoncomputerscreenstoallaccountablepartiesThesuiteoftoolsincludessoftwaretoperformsimulationmodelingofprocessesandeconomicperformance SampleMeasurementScorecard Dashboard FocusedManagementInfoCenter PersonalProductCustomerProjectsPresentationsFinancialModelsNewsLinksInfo ProfitInfo Pr
