【正文】 Hiring/retaining motivated workforce 216。I n v e n t o r i e s ( C o s t o f S a l e s I n v e n t o r y t u r n s ) 。2023/3/6 Cost and Performance Management: Creating Value with Measures Presented by Focused Management Inc. Facilitating Performance Improvement Through Better Use Of Information And The Application Of Decision Support Tools ...... At Issue ? Every anization needs to measure and manage performance to satisfy the demands of stakeholders ? Today’s measurement and management methods are much better than in the past but need to be connected together ? The speed of change and information age puting and munications leave little margin for errors ? Decision making needs facts ...... The Fish Tank Syndrome If each person described what they saw, would it be the same description? Perspectives vary! – Which is correct? ...... 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 ...... Result – What Is At Stake ? Inappropriate measurement systems can be costly experiments 216。 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 ...... 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 ...... Linking Process to Job “SHOULD” PROCESS MAP Customer Function A Function C Function D CROSSFUNCTIONAL ROLE/RESPONSIBILITY MATRIX Functions and Outputs Function A Function B Function C Function D “Should” Macro Steps FUNCTIONAL ROLE/RESPONSIBILITY MATRIX “Should” Process Steps Jobs and Outputs Job 1 Job 2 Job 3 Job 4 Function B Outputs Consequences Input Output Feedback Human Performance System “IS” PROCESS MAP Measures Everywhere ...... Process Measures Worksheet Material Acquisition Process Total Process Measures Dimension Current Performance Measure Short Term Goal Long Term Goal Actions to be taken Process Output D is t r ib u t e t oP r o d u ct io nT ime 1. o f H r s. f r om o r de r t opr od uct i on5 da ys 6 ho ur s 3 da ys 2 hr s. Ap p o i n t a p ro ce s s o w n e r2. of d ays o f ba ckl og 14 d ays 1 da y 10 d ays 0 da ys Mo v e t o a p u l l s ys t e m Q u a li t y 1. M at er i al a vai l ab l ew he n ne ed ed80% 90% 85% 100% D e v e l o p l o n g t e rm re l a t i o n s h i p w / ke ys u p p l i e rs2. o f m at er i al sh or ta ge s 90% 100% 90% 100% s e e a b o v e3. % o f m at er i al i ssue sw hi ch m ee t j ob sp ecs85% 100% 87% 100% Be t t e r co m m u n i ca t i o nCo s t1. T ot al p r oce ss cost $1 50 ,0 00 $6 0, 00 0 $1 40 ,0 00 $2 00 ,0 00Ap p o i n t a p ro ce s s o w n e r2. Cost pe r t r an sacti on $85 $75 $63 $40 I m p ro v e w o rk f l o w3. I nve nt or y cost / m on th $4 .0 m $3 .8 m $3 .5 m $1 .0 m I n s t a l l p o i n t o f u s e i n v e n t o ryQ u a n t it y1. o f i te m s m ove d/em pl oye e400 900 600 1, 00 0Au t o m a t i o n2. o f sto ck ou ts 50 0 50 0 Be t t e r s u p p l i e r re l a t i o n s3. % o f ti m e m ach i ne sar e i dl e du e to m at er i alsho r ta ge s15% 0% 10% 0% I m p ro v e ED I , b a t ch p ro ce s s i n gBench marks Perspectives of Measurement ...... (Create Gather) (Store Deploy) (Use Learn) processes knowledge training Insights, Procedures, Guidelines, Expertise Front lines Business Repository: your corporate DNA Feedback Knowledge Management Creates “Living Processes” Web/ Intra Internal or External Customer The Performance Point ! ...... Measures Software to Influence Human Behavior ? Distribution of consistent and appropriate measurement information to everyone in the anization is fundamental to execution of A/VBM ? Use of puter technologies data warehouse, OLAP and presentation layer software provide the “media” of distribution ? It is the media that facilitates anization change. The marriage of man