【正文】 ，對 41個能源和公用事業(yè) 5 169。 2000 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 財務(wù) 活動 , 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， 盡管報告與管理每天的財務(wù)運(yùn)營狀況仍然是其基本的活動，領(lǐng)先的公司已經(jīng)意識到財務(wù)現(xiàn)在在幫助公司確認(rèn)，最大化股東價值上起到了更大的作用。在吸引，發(fā)展及留住人才方面， Enron也取得了第二位的排名。 ? 該網(wǎng)站不僅對于員工而言是一個成功，它也完善了公司主管福利的人力資源績效和獎勵部門。 2000 Arthur Andersen All rights reserved. We observe a number of mon ?symptoms? of poor supply chain performance ? No purchasing strategy at Corporate, Group, Divisional or Business Unit levels ? The business is unable to best leverage the bined buying power of the organisation with suppliers ? There is a lack of visibility and detail on expenditure ? There are few controls on procurement with maverick buying habits ? There is a lack of coordinated approach with other functions ….such as engineering, plant maintenance, field services ? Excessive inventories, and obsolete or redundant stock ? There is a lack of controls with no or limited visibility of the true inventory levels What is wrong with your Supply Chain Management? ? Lost or unaccountable inventory ? Shortages causing plant or work downtime or expensive emergency actions ? Low efficiency and performance throughout the end to end process (purchasing staff spend a significant portion of their time performing administrative tasks) ? High total cost base and unsure where savings are best sought ? Unclear improvement strategy and focus areas ? Antiquated purchasing systems ? Manual purchasing processes ? Excessive numbers of suppliers (which drives excessive processing requirements) ? Companies not focussed on effectively managing planning, suppliers, materials storage and distribution exhibit a number of the following problems 19 169。 2000 Arthur Andersen All rights reserved. Leading utilities are employing stateofthe art Technology to support business decision making through provision of realtime financial and operational information Financials Procurement Human Resources Other Vendor Other Vendor 30 169。 2000 Arthur Andersen All rights reserved. Best Practice Assign accountability for capital budget performance Tie performance incentives to the capital investment strategy Incorporate scenario planning, portfolio analysis and other evaluation tools into capital investment planning process Rationale Often we find that budgets are set, but little monitoring of budget performance (variances) is performed. Moreover, if budgets vary widely (negatively), lack of accountability can contribute to enterprisewide underperformance. Most of the decisions affecting capital investments are made by line managers and employees. Each day, pany executives rely on their employees to implement the guiding strategiesand the decisions employees make affect how and where capital is invested. Performance measurement systems and incentive plans ensure that employees execute the investment strategies effectively by tying employee interests to the capital investment strategy, aligning employee and pany interests in ways that promote valuebuilding investment decisions. Companies need to test the impact of spending (and of not spending) in order to determine the true value of the capital investments being made. Establish a formal and consistent method for ranking, paring and selecting investment projects Track asset condition and age profile and link to capital planning profile Competent Capital Project Evaluation Team Investment decisions are often driven by those managers who hold more influence over their peers, and driven less by their contribution to pany strategic goals. Providing a formal process for scoring and paring projects allows the pany to make better, more equitable capital allocation decisions. Asset condition, age profile and other asset characteristics should feed into the planning process when making capital allocation decisions. Capital evaluation personnel should be skilled in various areas such as economic modelling (discounted cashflows/NPV), scenario analysis etc. Manage Capital Planning 41 169。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 Budgets 39 169。 2000 Arthur Andersen All rights reserved. Another leading utility uses Shareholder Value Added (SVA) principles to monitor its performance at the management level, and more macro financial measures at the Board level The following items are reviewed by senior management on a monthly basis: ? EPS variance ? Net ine variance ? Summarized consolidated ine statement ? Shareholder value added ? SVA preliminary results by major va