【正文】 amount of funds needed pany39。 2023 Arthur Andersen All rights reserved.The key challenge is to determine the optimal solution for your businessERP SolutionsPros? Connectivity/high integration? Standardizes work? Robust long term sustainable solution? Well used almost all utilities utilise an ERP system why are we different?Cons? Generally costly? “One size fits all” flexibility? customisation can create problems? Potentially higher cost? Mandates this be a Whole of Business project? Time to Implement (wider scope)? Greater resourcing required“Best of Breed” SolutionsPros? Specific purpose usually for industry, or for specific function? More functionality ? Little customisation required? Potentially less expensive faster to implement? Less drain on resources? Does not mandate Whole of Business approachCons? Integration with other systems required not always successful? Question if existing systems can deliver functional requirements? Sustainability how long will this option last? Everyone else is ERP’ingThe decision on which technology solution (or solutions) to use requires a fundamental understanding of the business’s future needs, and the determination of the technology requirements to meet these needs46169。 2023 Arthur Andersen All rights reserved.什么是平衡的記分表？? 平衡記分表促使組織認(rèn)識(shí)到傳統(tǒng)的金融評(píng)測(cè)指標(biāo)已無法滿足企業(yè)戰(zhàn)略分析的需要。 2023 Arthur Andersen All rights reserved.公用事業(yè)型企業(yè)正在建立一個(gè)把供需雙方都集中到一起的 “開放 ”市場(chǎng)，在這個(gè)虛擬的環(huán)境下既可節(jié)約時(shí)間又可節(jié)省運(yùn)作成本。從有限數(shù)量的供應(yīng)商那里獲得了大部分產(chǎn)品的組織通常能夠很好的發(fā)展與關(guān)鍵的，可信賴的企業(yè)的合作關(guān)系。該場(chǎng)所允許使用者訪問一系列福利信息并完成多項(xiàng)福利交易。大約有超過 200家的企業(yè)參與了這項(xiàng)評(píng)選活動(dòng)，它包括一項(xiàng)有關(guān)人力資源的調(diào)查問卷，一項(xiàng)有關(guān)企業(yè)文化的評(píng)審以及一項(xiàng)由隨機(jī)挑選的職工完成的秘密調(diào)研。 2023 Arthur Andersen All rights reserved.新的組織構(gòu)架將處理事物的活動(dòng)放置在一個(gè)共享業(yè)務(wù)中心，進(jìn)行增值活動(dòng)的位置于企業(yè)部門管理相對(duì)應(yīng)共享服務(wù)中心? 應(yīng)付帳目? 應(yīng)收帳目? 貸款與捐款? 薪水冊(cè)? 采購(gòu)? 資產(chǎn)管理? 法律服務(wù)? 人力資源 管理服務(wù) ? 記錄管理企業(yè)部門 企業(yè)部門 企業(yè)部門 BU 財(cái)務(wù)隊(duì)伍 *? 經(jīng)理? 分析員BU 財(cái)務(wù)隊(duì)伍 *? 經(jīng)理 ? 分析員BU 財(cái)務(wù)隊(duì)伍 *? 經(jīng)理? 分析員企業(yè)部門服務(wù)報(bào)告? 確保過程中的相互聯(lián)系并報(bào)告所需，滿足BU 經(jīng)理們的需要? 整理年度預(yù)算計(jì)劃? 回顧主要項(xiàng)目的成本 /收益分析企業(yè)部門BU 財(cái)務(wù)隊(duì)伍 *? 經(jīng)理? 分析員數(shù)據(jù)* 地點(diǎn)依照 BU的要求無特殊地域性首席財(cái)務(wù)運(yùn)營(yíng)官 ? 稅務(wù)? 公司財(cái)務(wù)? 財(cái)政? 審計(jì)? 董事會(huì)報(bào)告公司辦公室山東電力集團(tuán)執(zhí)行人員報(bào)告報(bào)告? 報(bào)告財(cái)務(wù)狀況給 BU? 將結(jié)果于工作計(jì)劃和執(zhí)行計(jì)劃相聯(lián)系? 指出能改善財(cái)務(wù)狀況的可能的機(jī)會(huì)數(shù)據(jù)分析與見解16169。 2023 Arthur Andersen All rights reserved.目錄章節(jié)A. 定義最佳運(yùn)作B. 說明最佳運(yùn)作附錄I 財(cái)富 500強(qiáng)企業(yè)II 安達(dá)信全球最佳運(yùn)作管理財(cái)務(wù)資源Manage 采購(gòu)管理人力資源5169。 2023 Arthur Andersen All rights reserved.客戶嚴(yán)守機(jī)密的知識(shí)產(chǎn)權(quán)條款? 此文是絕對(duì)機(jī)密的? 它包含了安達(dá)信所專有的信息 ，因此它的內(nèi)容 不得被山東電力集團(tuán) (SEPCO) 或任何與之有關(guān)的實(shí)體泄露給第三方 , 也不得將任何安達(dá)信所設(shè)計(jì)的理念做商業(yè)用途。協(xié)助創(chuàng)造有利可圖的發(fā)展，而不是當(dāng)財(cái)務(wù)結(jié)果出來時(shí)確認(rèn)問題。 2023 Arthur Andersen All rights reserved.人力資源管理 不僅僅是 “人事部 ”21169。它有助于明確 Utilicorp United 員工應(yīng)該受到的待遇，對(duì)領(lǐng)導(dǎo)的期待以及每個(gè)人對(duì)于公司長(zhǎng)期成功所具有的重要意義。這樣使得外購(gòu)專家能及時(shí)處理更為重要的事務(wù)，如戰(zhàn)略來源和供應(yīng)商績(jī)效管理。因?yàn)樵撡Y產(chǎn)的價(jià)值超出了購(gòu)買政策所允許的范圍，他的請(qǐng)求被自動(dòng)送往他的主管。 2023 Arthur Andersen All rights reserved.運(yùn)作管理 “一旦經(jīng)過評(píng)測(cè)，問題迎刃而解 38169。 2023 Arthur Andersen All rights reserved.技術(shù)運(yùn)用支持著運(yùn)作管理，它使得管理方以一種評(píng)測(cè)與分析的 “控制模式 ” 來監(jiān)控企業(yè)的運(yùn)行。s resources are finite, it is important that panies develop procedures to allocate resourcescash, facilities, equipment, personnelto support key strategies. Since the budget expresses all resources in financial terms, resource allocation is expressed in financial terms as well.Best practices panies establish consistent guidelines for resource allocation and equitable ways to resolve peting needs. By doing this, best practices panies save time in making resource allocations. They also fund the projects and operations that support strategy most effectively. Another benefit is that by designing efficient and equitable procedures, panies municate strategy clearly and strengthen panywide mitment. Tie incentives to performance measures other than meeting budget targets. By changing the evaluation process and reinforcing the change with incentives that recognize the importance of measures other than meeting budget targets, panies shift to a more balanced view of management performance. Under this type of system, managers who meet the budget but fail to meet market share, customer satisfaction, or other measures receive less reward than if they had met all the measures. This shift usually enhances overall performance. It also brings more honesty to the budgeting process. Develop Budgets54169。
。 2023 Arthur Andersen All rights reserved.Manage Financial ResourcesBest 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 Information53169。 2023 Arthur Andersen All rights reserved.另一領(lǐng)先的公用事業(yè)使用了股東價(jià)值增加原則 (SVA)在管理層次上監(jiān)視企業(yè)的運(yùn)作，而在一般層次上應(yīng)用了更多的宏觀金融評(píng)測(cè)指標(biāo)下列項(xiàng)目應(yīng)每月由高級(jí)經(jīng)理定期審查： 市盈率變量 凈收入變量 Summarized consolidated ine statement Shareholder value added SVA preliminary results by major value center (ie. business unit) Generation KWH sales Distribution KWH deliveries 總邊際 競(jìng)爭(zhēng)性的經(jīng)營(yíng)單位 支出變量 現(xiàn)金流以下項(xiàng)目應(yīng)每月由董事會(huì)定期審查： 收入與股息 Consolidated ine and earnings Consolidated revenues and sales Capitalization ratios Common stock market to book value Common stock price range Common stock market price ratio of the pany to the SP electric utility index Estimated cash position Current financing program Consolidated capital budget status? 對(duì)這些評(píng)測(cè)指標(biāo)的報(bào)告應(yīng)建立在嚴(yán)格分析之上，以便管理層清楚了解良好運(yùn)作與不佳運(yùn)作的產(chǎn)生原因，并在需要時(shí)立即采取行動(dòng)。具體運(yùn)作情況按月評(píng)測(cè)。 2023 Arthur Andersen All rights reserved.領(lǐng)先的公用事業(yè)企業(yè)利用技術(shù)應(yīng)用理順了從購(gòu)買到支付這一流程。 2023 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(gòu)策略，和使用網(wǎng)絡(luò)現(xiàn)有技術(shù)加快采購(gòu)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。盡管所有的企業(yè)都會(huì)很自然的考慮如何產(chǎn)生健康的財(cái)務(wù)收入和利潤(rùn)，但那些致力于長(zhǎng)期發(fā)展的企業(yè)對(duì)于員工的幸福也顯示了同等程度的關(guān)注。 ? A/P 電子影映也減少了文件儲(chǔ)藏的問題 在影映前 , PPL不得不加出 82個(gè)檔案柜 幾乎是 650 平方英尺 以容納每年新的票據(jù) . 通過影映 , 公司現(xiàn)在只需要 17張光盤來存儲(chǔ)一年的電子票據(jù) 每張光盤不超過 5 188。 2023 Arthur Andersen All rights reserved.領(lǐng)先的公司非常重視與企業(yè)增值有關(guān)的 財(cái)務(wù) 活動(dòng) , 并將非核心業(yè)務(wù) 歸入共享服務(wù)類型 以促進(jìn)服務(wù)開展，并降低成本 ,使業(yè)務(wù)流程規(guī)范化? 財(cái)務(wù)功能比組織的其他任何功能區(qū)域都要經(jīng)受更多的求變的壓力， 盡管報(bào)告與管理每天的財(cái)務(wù)運(yùn)營(yíng)狀況仍然是其基本的活動(dòng)，領(lǐng)先的