【正文】 l rights reserved. … 表現在它們從主要的財務和會計活動中獲取效率的能力 4. 預算準備周期 (日 ) 5. A/P 處理的發(fā)貨單數量 per FTE 6. 結帳 出錯率 最佳運作 最佳運作 最佳運作 20 120 270 25,775 8,346 2,778 4. 如果預算準備時間長于平均周期 , 這或許表明預算制定的指導方向不對 ,或預算細節(jié)的過分精細 , 分配條目決定過慢，或者來自于權力劃分過細導致的預算中心與級別過多 . 5. AP 發(fā)貨單 per FTE 是一個等效的全職雇員能處理的發(fā)貨單的數量，用來提供 一個雇員的輸出 , 生產力 , 和效率的一般標準 . 6. 計量了每月分類帳條款出錯修正數目 ， 與每月分類帳條款數目的百分比 % % % Median Median Median 來源 : 安達信全球基準調查，對 41個能源和公用事業(yè) 6 169。 Enron 在全美 535家“最令人羨慕企業(yè)”排名中名列第 18位，并位列“優(yōu)質管理”，“優(yōu)質產品 /服務”及“杰出員工”等各項排名的前五位。這些企業(yè)都“顯示了新經濟模式的發(fā)展戰(zhàn)略，同時又保留了原有經濟模式的財政管理方式”。 2000 Arthur Andersen All rights reserved. Utilicorp United 也擁有保證其員工與企業(yè)發(fā)展息息相關的明確途徑 ? Utilicorp United 所提出的簡單方程 : 價值 + 領導 + 戰(zhàn)略 =成果 ? Utilicorp United 認為 : “Utilicorp United 之路” 是建立在一個比較成熟的理論基礎上，那就是優(yōu)異的企業(yè)往往是那些人們可以獲得成長，成功并且其貢獻可以得到認可的地方。 *來源 : Utilicorp United 10 169。公司2000年在全球 500強中排名 275位。一旦選擇了其中一條途徑，使用者僅獲得該項信息。 2000 Arthur Andersen All rights reserved. “ Strategic” Procurement 13 169。 14 169。 ，合作者似的關系，對顧客，企業(yè)和供應商都有利。 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 17 169。 2000 Arthur Andersen All rights reserved. Utility panies are forming “open” marketplaces where registered buyers and suppliers e together in a virtual environment saving both time and processing cost ? Pantellos is an open marketplace, founded in March 2000, when 21 of the leading utility panies in North America came together to explore the viability of an online trading munity. Founding investors include FirstEnergy, Duke Energy, Edison International, American Electric Power, Entergy, PGamp。 2000 Arthur Andersen All rights reserved. Create a small, balanced family of measures that address cost, quality, and timeliness across the organization, its processes, and its people ? Best Companies select a small number of measures to track at all levels of the organization. ? These few measures focus attention on the key drivers of the business that, if managed properly, lead to superior organizational performance. ? When too many measures are used, the message of what39。 2000 Arthur Andersen All rights reserved. This leading utility uses a balanced scorecard approach to measuring business performance Energy Company B a publicly traded diversified energy pany serving 12 US states with revenues of more than $11 billion annually. Financial How do we look against the financial objectives of our owners? Internal Process What must we excel at for our customers? Customer How do we look to the customers that we want to attract? Learning amp。 2000 Arthur Andersen All rights reserved. Performance management is supported by technology applications that allow management to view the business using a “control panel” of measures and analysis Overall performance is easily understood Trends in specific measures are easily analyzed Each part of the balanced scorecard is summarised RED indicates poor performance 28 169。 2000 Arthur Andersen All rights reserved. Contents Section A. Defining Best Practice B. Illustrative Best Practices Appendices I Fortune 500 Companies II Andersen Global Best Practices Manage Financial Resources Manage Procurement Manage Human Resources 32 169。E (Pacific Gas and Electric) 85 TXU (Texas Utilities) Position Position Position Position Position Position Position Position 34 169。 2000 Arthur Andersen All rights reserved. Manage Financial Resources Best Practices cover the processes: ? Develop Budgets ? Manage Capital Planning ? Manage Cashflow ? Manage Fixed Assets ? Process Accounts Payable ? Process Accounts Receivable, Credit and Collections ? Manage General Ledger ? Provide External and Internal Financial Information 38 169。s overall performance. Top management can strengthen credibility with stakeholders. By keeping stakeholders informed of changes in tactics or strategies, top management assures them that the pany39。s cash management banks have reached parable levels of technological petence, reliable, highquality service is the yardstick panies now use to select banking partners. And partners is the key word. Today panies consolidate their accounts and use fewer banks. They partner with these select few banks to explore innovative ways to streamline and automate processes, to improve information flow, and to lower costs. Develop accurate cash forecasting models. Because cash flows are neither certain nor synchronized, panies turn to forecasts to reduce uncertainties and to help time disbursements with ining receipts. Some businesses use forecasts to look for cash surpluses so that they can decide how much and for how long to invest excess cash. Other businesses use them to foresee cash shortfalls so they can plan how much and when to borrow. Specifically, cash forecasts help determine: frequency of funds transfer