【正文】 Focused Management Inc. 2023/3/22 World Class Tools To Lead You Into The Future 30 169。 a n d F i x e d A s s e t s ( D e d i c a t e d A s s e t s a n d / o r M a c h i n e h o u r s ) .C o s t o f C a p i t a l = C a p i t a l E m p l o y e d x W A C C ( 1 2 . 2 % i n t h i s f i r m )E c o n o m i c P r o f i t = N O P A T ( s e g m e n t e d s e e c h a r t x x ) C o s t o f C a p i t a lE c o n o m i c P r o f i tC o s t o f C a p i t a lC a p i t a l E m p l o y e dR e t a i lProductsVBM Product / Customer Economic Profit 22 169。 Focused Management Inc. 2023/3/22 Costed Process Process: TOTAL COST Order Fulfillment Process: $4,437,716 Activities In Process: Cost Approve credits Collecting accounts Freight delivery cost Enter credit notes Enter customer orders Freight pallet miles cost Pick loose cases Picking pallets Pay promotional claims Shipping paperwork Driver Credits Orders Orders Credits Orders Pallet X Miles Loose Cases Pallets Claims Orders 170,123 499,689 167,546 154,539 661,389 1,035,546 843,869 305,769 395,342 203,903 18 169。 Focused Management Inc. 2023/3/22 ValueBased Management ? “ VBM is a holistic management approach that enpasses redefined goals, redesigned anizational structures and systems, rejuvenated strategic and operational processes, and even revamped human resources practices”. ? “This holistic practice of VBM is in sharp contrast to the financedriven appearance that VBM has taken on in the past …” INSEAD Working Paper, Are you (Really) Managing for Value? 10 169。 Focused Management Inc. 2023/3/22 Implications of The Fish Tank Syndrome ? We need a variety of perspectives and with which to obtain a balanced, disciplined and dynamic view of our businesses ? We need to develop a mon / agreed understanding of the business and all of its characteristics ? We need a constantly available set of reference points to which we can return ? We need a living repository in which locate and maintain knowledge 5 169。 Focused Management Inc. 2023/3/22 Result – What Is At Stake ? Inappropriate measurement systems can be costly experiments 216。 Focused Management Inc. 2023/3/22 Value Creation is an Operational Issue! 11 169。 Focused Management Inc. 2023/3/22 Activity Analysis ? The first step in an ABC analysis is to understand what activities are performed in the anization. ? Activity Survey Questionnaire (ASQ) facilitates simple and efficient collection of activity data throughout the anization, prepares the data for import into analysis tools and produces draft activity and process costs. ? Let’s see ASQ in action 19 169。 Focused Management Inc. 2023/3/22 Key Process Measures ? Measures can be limited to M1 (end of process) and M2 (subprocess) measures ? M1E (External) measures should be derived from goals M2 M1I External/Customer Measures Internal/Business Measures Subprocess Measures M1E CUSTOMER FUNCTION A FUNCTION B FUNCTION C M2 M2 M2 M2 M1E M1I 23 169。 Focused Management Inc. 2023/3/22 ? Strategy Review ? Value Based Management ? Business Process Improvement and Management ? Balanced Performance Measurement ? Activity Based Management / Budgeting ? ERP / Databases ? CRM ? Portals / Presentation ? ABM / Knowledge Management ? Systems Planning and Analysis ? Systems Implementation ? Managed Services Training Value Creating Methodologies Information Technology Services Software Value Creating Solutions = Performance Information Technology Portals Assessments Training Design Consulting Facilitation ? At Focused Management Inc. we are devoted to creating value for our clients by working with their staff to transfer skills and knowledge through the implementation of highly respected and proven performance management methodologies and software solutions. ? Our market led, technology focus enables us to provide responsive, prehensive solutions that link strategy with practical results. ? Our seasoned team of professionals will address strategy, operations, risk, and technology issues in designing and facilitating endtoend solutions that are specific to a client’s situation and business needs. ? We have professional staff in North America and affiliates around the world who provide strategic, operations improvement and systems integration consulting to anizations in all segments. Seasoned professionals, powerful software working with your people to achieve business objectives Focused Management Inc. 31 169。 Focused Management Inc. 2023/3/22 Driving Performance in Organization ? Determine stakeholder needs ? Develop anization strategy ? Analyze activities, processes and measures ? Determine costs, current performance and benchmark ? Establish performance standards ? Establish goals / budgets actio