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1、Topic 3. Business process controlling,Balanced Scorecard and Key Performance Indicators Critical success factors and business process prioritization Business process control Activity based costing,Balanced Scorecard and Key Performance Indicators,Business performance assessment is important because:
2、 If you are trying to control something, you should be able to measure it. As long as something is not measured, nobody pays attention to it Employees behavior is oriented on assessment,Balanced Scorecard and Key Performance Indicators,Gross sales EBIDTA Net profit ROIC ROA ROE,Financial approach,Se
3、t of indicators,Integral indicator,Balanced Scorecard and Key Performance Indicators,Economic Value Added: EVA = NOPAT WACC x CE NOPAT Net Operating Profit After Tax WACC Weighted average cost of capital CE Capital Employed Capital Employed = Total Assets Current Liabilities,Balanced Scorecard and K
4、ey Performance Indicators,Traditional (financial) management control system has the following disadvantages: - Lack of relevance of information for decision making;- The task of financial control is contrary to the task of strategic planning;- Emphasis on information received in the accounting syste
5、m that corresponds with legally established requirements;- An incorrect information about cost distributing and control of investments. Traditional cost control does not analyze the causes for costs occurrence;- Providing incomplete information to employees. Most employees do not see the close link
6、between company financial performance and results of their work;- Insufficient attention to the environment of the enterprise; Focus on current performance Value-producing activities hindering.,Balanced Scorecard and Key Performance Indicators,Balanced Scorecard and Key Performance Indicators,Balanc
7、ed Scorecard Collaborative provides the following data: Only 5% of the workforce understands the strategy of the company. Only 25% managers receive compensation directly related to the strategy. 60% of organizations do not link budgets to strategy. 86% of leadership teams spend less than an hour a m
8、onth to discuss strategy,Balanced Scorecard and Key Performance Indicators,Strategy-execution Pyramid,EXECUTION,Strategy-execution gap,Balanced Scorecard and Key Performance Indicators,The balanced scorecard (BSC) is a system of business performance management and measurement in areas that are cruci
9、al to its success,Balanced Scorecard and Key Performance Indicators,BSC Framework,Balanced Scorecard and Key Performance Indicators,BSC perspectives connection,Balanced Scorecard and Key Performance Indicators,Balanced Scorecard design:,Balanced Scorecard and Key Performance Indicators,Balanced Scor
10、ecard design (continuation):,Balanced Scorecard and Key Performance Indicators,BSC Cause-and-Effect Diagram with ARIS,Balanced Scorecard and Key Performance Indicators,The Balanced Scorecard example,Balanced Scorecard and Key Performance Indicators,Financial objectives can differ considerably at eac
11、h stage of a business life cycIe: Growth Sustain Harvest,Balanced Scorecard and Key Performance Indicators,Growth businesses are at the early stages of their life cycle. They have products or services with significant growth potential. To capitalize on this potential, they may have to commit conside
12、rable resources to develop and enhance new products and services; construct and expand production facilities; build operating capabilities; invest in systems, infrastructure, and distribution networks that will support global relationships; develop customer relationship,Balanced Scorecard and Key Pe
13、rformance Indicators,Probably the majority of business units in a company will be in the sustain stage, where they still attract investment and reinvestment, but are required to earn excellent returns on invested capital. These businesses are expected to maintain their existing market share and perh
14、aps grow it somewhat from year to year.,Balanced Scorecard and Key Performance Indicators,Some business units will have reached a mature phase of their life cycle, where the company wants to harvest the investments made in the two earlier stages. These businesses no longer warrant significant invest
15、ment only enough to maintain equipment and capabilities, not to expand or build new capabilities.,Balanced Scorecard and Key Performance Indicators,For each of the three strategies of growth, sustain, and harvest, there are three financial themes that drive the business strategy: Revenue growth and
16、mix Cost reduction/productivity improvement Asset utilization/investment strategy,Balanced Scorecard and Key Performance Indicators,Revenue growth and mix refer to expanding product and service offerings, reaching new customers and markets, changing the product and service mix toward higher-value-added offerings, and repricing products and services. The cost reduction and productivity objective refers to efforts to lower the direct costs of products and services, reduce indirect costs, and sha
