【正文】 All rights reserved. Appendix I Fortune 500 Companies 33 169。 2000 Arthur Andersen All rights reserved. Technology as an “Enabler” 29 169。 Growth How do we get better at improving? ? Complaints per 1000 customers ? Switching rate of petitive customers ? EPS ? Net ine ? SVA ? Capital Expenditures ? Operating Expenditures ? Cashflow ? SAIDI/SAIFI/CAIDI ? Quality of supply ? Generation KWH ? Distribution KWH ? Employee absenteeism ? Days lost to injury These measures represent only a sample of the pany’s full scorecard of measures 26 169。s important around here? bees confusing and can cause the organization to lose sight of the most important variables in its performance equation. ? The Balanced Scorecard provides a prehensive, topdown framework for implementing and managing strategy at all levels of an enterprise ? It links objectives, initiatives and measures to an organisation?s overall strategy ? It was developed as an alternative to purely financially based performance management tools ? Drs. Robert Kaplan and David Norton introduced it in the Harvard Business Review in 1992 “Balanced Scorecard is one of the 15 most important management concepts ever introduced in Harvard Business Review” Harvard Business Review, 75th Anniversary Issue 24 169。E, Southern Company, TXU, and Reliant Pantellos is currently hosting auctions totaling nearly $100 million per month, and indicates that member panies are saving up to $7 million in purchases for construction project services and transformers through this streamlined process.* *SOURCE: 21 169。 2000 Arthur Andersen All rights reserved. Supply chain management has evolved from just “purchasing” ? Numerous suppliers ? Absence of planning or strategy ? Focus on price ? Excessive inventories ? Large paper trail ? Inefficient processes ? Reduced number of suppliers ? supply chain Department strategy ? Focus on price, delivery, and quality ? Enlist inventory management tools ? Beginnings of electronic transaction flow ? Complex processes ? Longterm relationships ? Supply chain strategy developed from corporate strategy ? Identify and focus on truly profitable items ? Move to Ebusiness/ eProcurement/Digital Markets, and greater collaboration in planning and fulfillment between buyers and their suppliers Decreased cost/ Low value Low cost/High value Past Future Present High cost/Low value ? The future model for supply chain management involves a reduction in supplier numbers, the establishment of longterm relationships with suppliers, and the transition to electronic procurement methods 18 169。 6. 使用購買卡簡化了交易手續(xù)，可減少處置成本，縮短購買部門的處理時間。 2000 Arthur Andersen All rights reserved. Leading panies are achieving processing efficiencies that are reducing the relative cost of procurement activities... 1. Cost of Purchasing Function as % of Revenues 2. Average Purchase Requisition to Delivery Cycle Time 3. Average Number of Purchase Orders per FTE % % % Best Practice Best Practice Best Practice Median Median Median 4,045 410 63 1. When purchasing operations run smoothly, departments achieve relatively low costs as a result of welldesigned work systems, effective use of technology and efficient use of staff. 2. The time it takes to receive goods once a purchase requisition has been created significantly impacts the performance of the organization as a whole. Organizations that achieve quick delivery of purchased products municate efficiently between departments and suppliers, streamline the steps of processing orders and consistently manage suppliers to achieve timely delivery. 3. Purchase orders processed per FTE provides a general measure of productivity per employee. In general, measures larger than the median are more desirable than smaller measures. 2 10 35 Number of Days Source: Andersen global benchmark survey of 24 Energy and Utility businesses 15 169。 2000 Arthur Andersen All rights reserved. 領(lǐng)先公用事業(yè)企業(yè)通過更好的供應(yīng)商管理，集中采購策略，和使用網(wǎng)絡(luò)現(xiàn)有技術(shù)加快采購和物流過程，將其供應(yīng)鏈最大化 ? 全球企業(yè)正以全新的眼光看待他們管理開銷費(fèi)用的方式。 ? 舉例來說，新進(jìn)員工在有關(guān)福利情況介紹的特色指南幫助下，可以決定其最初的福利待遇；退休員工可以收到與他們相關(guān)的信息；在職員工可以瀏覽相關(guān)的福利信息或使用一項該場所所提供的幫助工具，如財務(wù)活動中心或健康計劃決策中心。 ? 這家領(lǐng)先公用事業(yè)企業(yè)為其 11， 000名員工和退休人員提供了一個虛擬的職工福利場所。 2000 Arthur Andersen All rights reserved. 領(lǐng)先企業(yè)正致力于拓展明確具體的企業(yè)能力模式以開展員工績效管理并給予員工清晰的表現(xiàn)期待 溝通 判斷力 團(tuán)隊精神 關(guān)系建立 客戶服務(wù) 協(xié)調(diào)能力 績效管理 計劃編制 問題解決 作業(yè)流量管理 適度彈性 作業(yè)流量控制 核心能力 具體能力 管理 專職人員 行政 通過預(yù)先設(shè)定目標(biāo)并與之對照，而幫助評價工作績效的詳細(xì)矩陣，能夠有效判斷每個人的表現(xiàn)或進(jìn)程如何。盡管所有的企業(yè)都會很自然的考慮如何產(chǎn)生健康的財務(wù)收入和利潤，但那些致力于長期發(fā)展的企業(yè)對于員工的幸福也顯示了同等程度的關(guān)注。 Enron 還被財富雜志命名為全世界最具創(chuàng)新精神企業(yè)。 ? 1999， 2000及 2001 年度“全美 100家最佳就職企業(yè) ” 在財富雜志年度最佳就職企業(yè)的排名中， Enron位列第 22位。 2000 Arthur Andersen All rights reserved. 財務(wù)不斷改進(jìn)的作用意味著專著于創(chuàng)造價值，降低成本，并對運(yùn)營部門來說產(chǎn)生更本性的從處理過程到“企業(yè)伙伴”的轉(zhuǎn)變 財務(wù) l/ 法定報告 過程處理 從信息中 提供 見解 從數(shù)據(jù)中 提供 信息 過程處理 / 收集 數(shù)據(jù) ? 重視作用 ? 業(yè)績沒有得到評估 ? 交易處理驅(qū)動 ? 未做成本與服務(wù)收益分析 ? 技巧低 ? 僵化，起反作用 ? 報告式 /預(yù)算為導(dǎo)向 ? 重視過程 ? 按照實(shí)際事物評估 ? 價值驅(qū)動 , 商業(yè)活動結(jié)果驅(qū)動 ? 應(yīng)用了成本與服務(wù)收益分析 ? 技巧高 ? 靈活，有促進(jìn)作用 ? 收益性為導(dǎo)向 傳統(tǒng)做法 最佳運(yùn)作 7 169。 ? 領(lǐng)先的公用事業(yè)企業(yè)中財務(wù)必須確保： : ? 它于支撐企業(yè)的決策目標(biāo)相一致 ? 它能有效的運(yùn)用技術(shù)手段及時獲取有質(zhì)量的信息 ? 它專著與服務(wù)內(nèi)部與外部客戶的需求 (給出分析報告以支撐決策 ) ? 最佳運(yùn)作公司 成功的運(yùn)用技術(shù)，自動化的處理日常事物，達(dá)到效果： ? 管理和實(shí)施這些過程需要更少的資源 ? 財務(wù)服務(wù)成本降低 ? 剩余資源 能集中用于 為企業(yè)部門提供質(zhì)量咨詢服務(wù) 4 169。 2000 Arthur Andersen All rights reserved. 財務(wù)作為企業(yè)的“伙伴” 并不僅僅是 “ 會計” 3 169。0 169。M 開銷十分謹(jǐn)慎， 并試著去分析就運(yùn)營的表現(xiàn)而言，作出的資本投入，使他們到底買了什么 ? 早先的運(yùn)營業(yè)績目標(biāo)如 可靠性，客戶響應(yīng)性等等的形成是建立在多年基礎(chǔ)上的，沒有詳細(xì)考慮的，如在一個特定的資本或維護(hù)項目上 再多花一個美元，就提高業(yè)績目標(biāo)會買到什么 . ? 預(yù)算也往往建立在上一年預(yù)算的基礎(chǔ)上 ，另外由首席財務(wù)運(yùn)營官給出建議，以確定開支必須限制的某個極限 . ? 業(yè)績目標(biāo)到底是什么樣的并沒有真正的被加以適當(dāng)?shù)姆治? ，如 .如果呼叫中心的服務(wù)響應(yīng)速度由 80秒每個跌至 90秒，會對公司在客戶心中的形象有多少損害； SAIDI目標(biāo)應(yīng)該是多少， 并且它們是不是在整個系統(tǒng)中都應(yīng)該完全相同 . ? 運(yùn)作最佳的企業(yè)非常重視理解支出與資產(chǎn)表現(xiàn)之間的關(guān)系 , 理解業(yè)績表現(xiàn)的目標(biāo)到底是什么 2 169。協(xié)助創(chuàng)造有利可圖的發(fā)展，而不是當(dāng)財務(wù)結(jié)果出來時確認(rèn)問題。 2000 Arthur Andersen Al