【正文】 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。 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。 ? 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(xiàng)該場(chǎng)所所提供的幫助工具，如財(cái)務(wù)活動(dòng)中心或健康計(jì)劃決策中心。 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(jī)效管理并給予員工清晰的表現(xiàn)期待 溝通 判斷力 團(tuán)隊(duì)精神 關(guān)系建立 客戶服務(wù) 協(xié)調(diào)能力 績(jī)效管理 計(jì)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(duì)照，而幫助評(píng)價(jià)工作績(jī)效的詳細(xì)矩陣，能夠有效判斷每個(gè)人的表現(xiàn)或進(jìn)程如何。 Enron 還被財(cái)富雜志命名為全世界最具創(chuàng)新精神企業(yè)。 2000 Arthur Andersen All rights reserved. 財(cái)務(wù)不斷改進(jìn)的作用意味著專著于創(chuàng)造價(jià)值，降低成本，并對(duì)運(yùn)營(yíng)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(cái)務(wù) l/ 法定報(bào)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(jī)沒有得到評(píng)估 ? 交易處理驅(qū)動(dòng) ? 未做成本與服務(wù)收益分析 ? 技巧低 ? 僵化，起反作用 ? 報(bào)告式 /預(yù)算為導(dǎo)向 ? 重視過程 ? 按照實(shí)際事物評(píng)估 ? 價(jià)值驅(qū)動(dòng) , 商業(yè)活動(dòng)結(jié)果驅(qū)動(dòng) ? 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。 2000 Arthur Andersen All rights reserved. 財(cái)務(wù)作為企業(yè)的“伙伴” 并不僅僅是 “ 會(huì)計(jì)” 3 169。M 開銷十分謹(jǐn)慎， 并試著去分析就運(yùn)營(yíng)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(yíng)業(yè)績(jī)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(gè)特定的資本或維護(hù)項(xiàng)目上 再多花一個(gè)美元，就提高業(yè)績(jī)目標(biāo)會(huì)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(cái)務(wù)運(yùn)營(yíng)官給出建議，以確定開支必須限制的某個(gè)極限 . ? 業(yè)績(jī)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(gè)跌至 90秒，會(huì)對(duì)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(gè)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(jī)表現(xiàn)的目標(biāo)到底是什么 2 169。 2000 Arthur Andersen All rights reserved. … 表現(xiàn)在它們從主要的財(cái)務(wù)和會(huì)計(jì)活動(dòng)中獲取效率的能力 4. 預(yù)算準(zhǔn)備周期 (日 ) 5. A/P 處理的發(fā)貨單數(shù)量 per FTE 6. 結(jié)帳 出錯(cuò)率 最佳運(yùn)作 最佳運(yùn)作 最佳運(yùn)作 20 120 270 25,775 8,346 2,778 4. 如果預(yù)算準(zhǔn)備時(shí)間長(zhǎng)于平均周期 , 這或許表明預(yù)算制定的指導(dǎo)方向不對(duì) ,或預(yù)算細(xì)節(jié)的過分精細(xì) , 分配條目決定過慢，或者來自于權(quán)力劃分過細(xì)導(dǎo)致的預(yù)算中心與級(jí)別過多 . 5. AP 發(fā)貨單 per FTE 是一個(gè)等效的全職雇員能處理的發(fā)貨單的數(shù)量，用來提供 一個(gè)雇員的輸出 , 生產(chǎn)力 , 和效率的一般標(biāo)準(zhǔn) . 6. 計(jì)量了每月分類帳條款出錯(cuò)修正數(shù)目 ， 與每月分類帳條款數(shù)目的百分比 % % % Median Median Median 來源 : 安達(dá)信全球基準(zhǔn)調(diào)查，對(duì) 41個(gè)能源和公用事業(yè) 6 169。這些企業(yè)都“顯示了新經(jīng)濟(jì)模式的發(fā)展戰(zhàn)略，同時(shí)又保留了原有經(jīng)濟(jì)模式的財(cái)政管理方式”。 *來源 : Utilicorp United 10 169。一旦選擇了其中一條途徑，使用者僅獲得該項(xiàng)信息。 14 169。 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 17 169。 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. 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。E (Pacific Gas and Electric) 85 TXU (Texas Utilities) Position Position Position Position Position Position Position Position 34 169。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 pany3