绩效体系研讨（毕博咨询）（英文版）

BusinessandSystemsAligned.BusinessEmpowered.TMPerformanceCommitmentTransformingPlanning&BudgetingBusinessandSystemsAligned.BusinessEmpowered.TMPerformanceCommitmentModel©2002BearingPoint,Inc.3TheroleoffinanceisundergoingrapidchangeinleadingorganizationsThis“transformation”reflectstoday’scompetitiveenvironment,andpositionsfinanceasatruebusinesspartner...ValueAddedTimeScorekeeperGuardianCommentatorAdvocateBusinessPartner©2002BearingPoint,Inc.4Accordingly,thefutureroleoffinancewillbecenteredonvalue-addingcapabilitiesthatreflectthisnewagenda...Facilitateincreasedemphasisonstrategicanalyses$100806040200$TransactionalAdministrativeStrategicTransactionalAdministrativeStrategicTodayFuture©2002BearingPoint,Inc.5PlanningandBudgetingoughttobecomepowerfulprocessesthathelpconvertthecompany’sstrategiesintoactionOveralldissatisfactionwithplanning,budgetingandforecasting.ƒJackWelch:“thebudgetisthebaneofcorporateAmerica”ƒNumeroussurveyshavehighlightedinadequacyofprocessesandtoolsƒSignificantmanpowerresourcesandtimeallocatedatmultipleorganizationallevelstotheplanningactivity;thisrepresentsanopportunityfortransformation.ƒPlanningandbudgetingaredisconnectedfromtheCompany’sstrategicgoals.ƒOperatingplans/budgetsarenotlinkedtostrategicplans.ƒTherewardsystemsarenotcongruentwithplanningandbudgetinggoals.ThePlanningandBudgetingprocessesofmostcompaniesarepoorlyexecuted.ƒTheytaketoolongƒBudgetsnotcompletedinatimelyfashion,creatingmanagementparalysisƒTheyconsumelargeamountsofenergyfromfinancialandoperatingpeople;yet,theystillbecomeanumbersexercisethatisnotlinkedtothefirm’sstrategy.Theannualcostofthebudgetingprocess,inatypicalFortune500company,isinthe$20million+range.©2002BearingPoint,Inc.6ThisrepresentsanopportunitytodriveplanningandbudgetingintoorganizationalalignmenttoexecutethestrategiesCommonCurrentStateFutureVision…PerformanceCommitment„Inefficientmechanicsofplanningandreporting„Plansandmetricsnotalignedwithcompanystrategyandgoals„Focusprimarilyonfinancialmetrics„Informationandreportingcyclesnotlinkedtotherhythmofthebusiness„Plethoraofspreadsheetsandfragmenteddatastores„Informationnoteasilyaccessibleforemployeeaction„Managersmanage“around”plans„Employeegoalsandappraisalsnotlinkedtobusinessobjectives„Weaklinkagebetweenindividualperformanceandrewards„Efficientprocessfocusedonanalysisandvalueaddition„Metricsandinformationareakeycommunicationandcommitmentmechanism„Metricsandinformationaccessibleandusedbyalllevelsoftheorganization„Continuousordynamicplanning,responsivetoenvironmentandmarket„Metricslinkedtostrategicpriorities„Budgetingprocessdevelopscommitmenttostrategicpriorities„Employeegoalsettingandperformanceappraisaldevelopscommitmenttocompanygoals„Rewardsarelinkedtoperformance©2002BearingPoint,Inc.7WhatisPerformanceCommitment?BearingPointusestheterm“PerformanceCommitment”todescribetheactivitiesinvolvedinimplementinganorganization’sstrategicgoals.ƒCommitment=focusonandmotivationtowardorganizationalobjectivesƒPerformance=accomplishmentoforganizationalobjectivesƒPerformanceCommitmentisfocusandmotivationdirectedtowardaccomplishingstrategicobjectives.©2002BearingPoint,Inc.8TheoverallcontextofPerformanceCommitment:Convertingstrategyintoimplementation„Usesthebalancedscorecardtomeasureperformanceateachlevel„Createsastrategicmanagementsystemallowingmanagementtomeasureandtesttheirstrategicassumptions„Alignsgoalsateachlevelthatdirectlyimpacttheperformancemeasuresatthenextlevel„Encouragescontributiontoorganizationalsuccessbylinkingperformanceandrewards„CreatesahighperformancecultureStrategyDevelopmentPerformanceMeasurementFinancialMeasuresNon-financialMeasuresIncentiveCompensationPerformanceCommitmentModelEconomicAnalysisPerformanceCommitmentinvolvesallelementsofstrategicplanning,budgeting,andperformancemeasurementthatrelatetotheimplementationofbusinessstrategy.BalancedscorecardRewardsFeedbackMonitoringAdjustment©2002BearingPoint,Inc.9Itconsistsofdistinctelementsthatoutlineanorganization’sabilitytoplanandachievebusinessstrategyPerformanceCommitmentDriversorFactorsƒDecisionRightsƒInformationFlowsƒMetricsandRewardsƒNormsandValuesPerformanceCommitmentComponentsƒProcessArchitectureƒTargetModel/BalancedScorecardƒInformationArchitecture©2002BearingPoint,Inc.10ThePerformanceCommitmentProcessArchitecturedeterminestheeffortsinvolvedintranslatingstrategyintoactionThedevelopmentoftheBalancedScorecard,OperatingPlans,andReviews„Linkbusinessstrategieswithoperationalimplementation„Continuouslysynchronizeandmanagebusinessperformance„Convertcorporategoalsintogoalsofkeybusinessunitsandthenintomotivated,coordinatedactionVision,StrategyCompetitiveBenchmarksTheBalancedScorecardResults,ActualsBusinessPlansRollingPlans©2002BearingPoint,Inc.11TheBalancedScorecard/CommitmentCompassisatoolusedtotranslateanorganization’sstrategyintotangible,relevantmeasurementsandtargets„Integratethe“non-financialperspectives”tightlyintoafinancialCommitmentTargetModel„Addressissuesofcompetitivenessandabilitytochange„UseCoreCompetency/StrategicThrustsinformationandCriticalSuccessFactor