1、nting System) Reliable financial statements (Reporting System) Substantial financial analysis (Financial Modeling System) Timely benchmarking (Marketing Intelligence System)Level 3: Performance management At the operational level (Level 3), financial management functions as a leading role in perform
2、ance management. The leading edge developments in this area are: The “balanced scorecard” approach Economic value management The “balanced scorecard” approach is based on the simple principle that a set of operational performance indicators are required that are linked directly to the enterprise str
3、ategy. Managers will need more than just financial data to monitor the progress of their business. They will also need operational information that links to the “critical success factors” so that they have a balanced view of business performance. Economic Value Management (EVM) is an integrated appr
4、oach to managing a business with the objective of maximising long-term shareholder value. The management team of any company has an obligation to the owners (the shareholders) to maximise the value of their invested capital (i.e. the value of the business). One of the classic challenges of corporate
5、 governance has been to define a clear measure of corporate performance with direct correlation to shareholder value creation. Financial management is now ready to assume the important role of company change catalyst (or change agent) for mobilising enterprise value enhancement through efficient new
6、 business practices. In the world-class organisations, financial managements role has evolved from that of scorekeeper to that of a business partner. In order to lead financial management successfully, an array of tools should be used in each level to arrive on an objective and scientific management
7、 decisions. The financial models as a tool are mainly focused on the areas of: Evaluation of investment Feasibility studies Project appraisals Business valuation Business planning Performance measurement The goal of financial management is to create value thus increasing profit; reducing cost and ke
8、eping assets small are the major concerns behind the goal.Financial and cost management (FCM) workshop: The objectives of this workshop are: Understand the importance of value chain management Understand the role and scope of finance Create a clear vision on areas for improvement within the financia
9、l management function Provide an update of the latest developments in the finance field (activity based management, performance measurement, use of technology) Issues that CFOs encountered and were frequently challenged by are: Provide the right information and support for your business decisions? M
10、easure how your organisation is performing in the marketplace? Ensure operational efficiency? Link actions to your business strategy? Ensure effective communication between managers and owners? By applying the methodologies contained in this section, Consultants can undertake the following:Indicativ
11、e Scope of Work Financial and cost management:Management Accounting System:1. The Consultants can assist the Enterprise to understand and apply a standard reporting system for management accounting.2. The Consultants can assist the Enterprise to understand a methodology for identifying Key Performan
12、ce Indicators (KPIs).3. The Consultants can assist the Enterprise to identify KPIs for reporting based on the Enterprises strategy.4. The Consultants can assist the Enterprise to establish a management accounting reporting system based on the identified KPIs.Cost Reduction:1. The Consultants can ass
13、ist the Enterprise to establish a standard costing system.2. The Consultants can assist the Enterprise to establish a budgeting system based on standard costs.3. At the time when the Consultants are providing operations consulting services to the Enterprise, the Consultants can assist the Enterprise
14、 to reduce purchasing and inventory cost through improvement of purchasing and inventory management.Expected Enterprise Benefits Financial and cost management:Management Accounting System:1. Enterprise able to clarify the positive and negative trends of business development.2. Enterprise can priorit
15、ise (and action) the key areas for performance improvement.3. Enterprise can ensure that resources are deployed to support annual and strategic targets.4. Enterprise acquires the tools and techniques for analysing the status of the business.Cost Reduction:1. Enterprise able to establish the reasonab
16、le cost for each product.2. Enterprise acquires a means to control the actual cost of products by variance analysis.3. Enterprise has basic cost information for budgeting and financial projection.4. Enterprise has basic cost information for profit and product mix planning.5. Enterprise can act to de
17、crease inventory levels and optimise purchasing management.Indicative Deliverables - Financial and cost management:Management Accounting System:1. Template for producing a standard management accounting report (from the Consultants to the Enterprise).2. Recommendations for establishing a reporting s
18、ystem for effective management accounting (from the Consultants to the Enterprise).3. Implementation schedule to establish a reporting system of management accounting (from the Consultants to the Enterprise).4. Introduction to Key Performance Indicator (KPI) (from the Consultants to the Enterprise).
19、5. Identification of KPIs based on the Enterprises company strategy (produced by the Enterprise with assistance from the Consultants).6. A reporting system for management accounting based on company KPIs (produced by the Enterprise with the assistance of the Consultants).Cost Reduction:1. Analysis r
20、eport on the Enterprises present cost management and the Consultants recommendations for improvement (from the Consultants to the Enterprise).2. Implementation schedule for establishing a standard costing system (from the Consultants to the Enterprise).3. Standard costing of a sample product (from t
21、he Consultants to the Enterprise).4. Budgeting system based on standard cost established by the Enterprise with assistance of the Consultants.5. Analysis report on the Enterprises present purchasing and inventory management and the Consultants.6. Schedule for implementing the purchasing and inventor
22、y management recommendations (from the Consultants to the Enterprise).7. Implementation of purchasing and inventory management recommendations (by the Enterprise assisted by the Consultants).Chapter 2Route MapStep1Step2Step3Step4The 4 fundamental steps that is critical in financial management functi
23、on restructuring:Step 1: Define a clear and sustainable corporate strategy (see Section 3: Strategic Management Process) and position the financial management in the context of operationStep 2: Design the financial organisation structure and set clear roles and responsibilities that can better suppo
24、rt the financial management missionStep 3: Implement new and improve existing financial processes that are in line with the functional positioning of financial management, especially control, monitoring and reporting processesStep 4: Implement an information infrastructure that can meet the demands
25、of strategic decision and support the clear defined financial processIn the methodology chapter, that follows, we shall focus on Step 3 above, and in particular improving management information and cost reductionRelevant Toolkit Practice AidsPractice Aid DescriptionSoft copy ref.FCM overview and fun
26、damental elements5.4-workshop_FCMWorking paper format5.5-workingpaper_FCMChapter 3MethodologyKey Performance Indicators (“KPIs”) The purpose of this section is to provide practical guidance to financial managers in companies on introducing Key Performance Indicators (KPIs). The purpose of this secti
27、on is to provide practical guidance to financial managers in companies on introducing Key Performance Indicators (KPIs). Before we consider measuring KPIs we need to consider what is “Key Performance” and why is it important to measure Key Performance?Key Performance is achievement in those activiti
28、es that the enterprise agrees are key to achieving the vision and corporate objectives.Measures of the improvements and progress in such areas of Key Performance will have been set as part of the planning and objective setting process within the enterprise. The corporate KPIs will need to be further
29、 developed into “personal” objectives and used to appraise staff. In practice by achieving personal KPIs the enterprise should also achieve the related corporate objectives. KPIs are the measuring of the change in these Key Performance areas. There should always be management pressure within compani
30、es to improve operating performance. However, a company does not improve their performance. Nor does a department improve their performance. It is the people working within the company or department, who improve their performance and in this way, the overall performance of the company is improved. I
31、t is the responsibility of respective managers to manage all the people in their unit (i.e. section / department / division / company) to get the best possible performance out of their people and accordingly the best performance for the company. The manager must therefore monitor the performance of
32、his/her unit to ensure that performance is improving and to take necessary action when performance slips below that which is expected. What needs to be improved obviously depends on the particular objectives of the unit (e.g. minimising operating costs). KPIs are objective measures of the performanc
33、e of the unit in achieving their objectives and should only include variables within the control of the manager. Defining a KPI includes specifically agreeing on the method of calculation and the information to be used in making the calculation.Why are KPIs useful? At the senior management level, a
34、KPI reporting system will provide the necessary “top tier” information that senior managers will find useful in measuring their business performance and progress towards the achievement of the corporate vision. This KPI information then enables senior managers to focus directly on particular busines
35、s issues and devote less time with “operational issues” and more time devoted to strategic matters. At the operational manager level, a KPI reporting system will provide regular “operational” information that should enable operational managers to identify where performance is lagging behind expectat
36、ions.教育信息反馈有什么样的作用与要求？答：要点： 信息反馈在思想政治教育过程中有重要作用：第一，掌握教育对象的思想动向，为正确决策提供科学依据；第二，监测教育决策的执行，以利修正、调节或追踪决策。第三，保障教育系统的协调发展和决策的正确执行。 思想政治教育中的信息反馈有特定要求，主要包括三个方面：第一，要有一定信息量的要求，既要求充分，但也不越多越好；第二，要有一定质的要求，即要准确及时；第三，要讲究反馈方式，不能不讲目的地反馈，也不能信息残缺地反馈。 5、思想信息分析区别于一般信息分析的特点。答：要点： （1）思想的能动性决定了思想信息分析必须着眼于动态分析。 （2）思想的内在性决定了
37、思想信息分析必须透过人们的言行认识其思想本质。（3）思想的开放性决定了思想信息分析必须放在一定的环境中来进行。 （4）思想的多样性决定了思想信息分析必须把握人们思想的共同本质和主导方面。www.ChinaHRD.Net 散发人性道德光辉 沉淀人类管理智慧如何打造百年企业企业高层的超级修炼培 训 讲 义【课程提纲】第一讲 可持续发展问题的提出 第二讲 环境变化对企业提出的挑战 第三讲 伴随着企业的成长出现的问题 【内容摘要】导 言当企业完成原始积累后，必然会追求进一步的发展，而当企业进入成长期，在企业的经营管理过程中，又会出现许多企业以前所没有遇到过的新问题，这些新问题极大地影响着企业的持续发展
38、。有感于此，不少企业领导人在企业内部提出了“打造百年企业”或“二次创业”的口号，并相应地采取各种措施以解决企业发展中存在的问题，追求进一步发展，但却没有获得预期的效果。本课程针对这一现象，针对企业在追求发展的过程中可能面临的问题，结合对“百年企业”长寿秘诀的分析，着重就企业如何建立可持续发展机制，从理论与实践两方面进行了探讨。第1讲 可持续发展问题的提出【本讲重点】第一节：关于明天 第二节：二次创业问题的提出 第三节：企业的可持续性变化是生命的法则，只看到过去和现在的人注定会与未来擦肩而过。-约翰F肯尼迪当企业完成原始积累后，就会寻求进一步的发展。伴随着企业的成长，企业在经营管理过程中遇到了很
39、多以前没有遇到的问题，这些问题在很大程度上影响着企业的持续发展。因此，不少企业纷纷提出了“进行二次创业”和“打造百年企业”之类的口号，并相应地采取了各种措施，但却没有取得预期的效果。第一节 关于明天1、 明天会怎么样明天会怎么样？如果说明天会更美好，这是否是一个事实呢？如果说这是一个事实，那我们要做的事情又是什么？是否我们在今天无需做任何事情，美好的明天就会如期而至呢？事实上，明天会更美好只是我们的一种愿望。明天会怎么样谁也无法确定。2、 唯一可以确定的是什么都有可能对于明天，唯一可以确定的是什么都有可能。因为明天什么都有可能发生，所以我们在今天就要做好准备。今天的辉煌，并不等于明天的辉煌。今
40、天，如果企业认为自己既有品牌又有实力，明天应该没有什么问题，那么企业很可能会发现自己没有明天。例如从前的一些知名企业，现在都已经不复存在，成为流星企业。【案例】流星谱（一）中山市小霸王电子工业有限公司从1992年起开发、生产学习机，在总经理段永平的带领下，企业迅速成为学习机行业的霸主，市场份额曾经高达80%。1995年，小霸王的产值高达10亿元以上，品牌评估价值为5亿元。1995年9月，段永平突然提出辞职，另行成立了步步高电子有限公司，并带走了开发部的“四大天王”和小霸王绝大多数的中层管理人员。1997年，24家经销商集体投奔步步高。失去段永平以后的小霸王迅速跌入了黑暗的深渊，并黯然退出了家电
41、第一梯队的竞争行列。从1992年发迹到1997年消退，其间不过5年。【案例】流星谱（二）1988年，广东万家乐燃器具有限公司在广东顺德市成立。万家乐是中国热水器行业的第一家上市公司，具有无可比拟的融资空间。“万家乐、乐万家”曾是一句风靡全国、数次被评为中国十大广告创意的广告词。万家乐一度被人们视为“新粤货”的代表企业，但由于投资决策和品牌经营的重大失误，这家企业在1996年就出现了账面3740万元的亏损。1998年，不堪亏损的万家乐宣布，以3.2亿元的价格将其29.8%的法人股出让给同城一家知名度不高的新力集团，退居第二大股东并交出了品牌经营权。一家曾经红红火火的企业在刚刚度过10周年生日之际
42、就被迫踏上了被收购之路。【案例】流星谱（三）太阳神集团是中国第一个系统引进品牌形象识别系统的现代企业，其无形资产一度曾高达26亿元。它的前身是创建于1987年的广东省东莞市黄江保健品厂，生产一种商标名为“万事达”的生物健口服液。1988年8月，黄江保健品厂正式更名，将厂名、商品名和商标名统一为“太阳神”，并推出了其著名的企业形象识别系统。1990年，销售额达2.4亿元，市场份额最高时达63%，创下了迄今无人超越的记录。同时，一批有才华的青年人代替创业元老走上了高层管理岗位。1991年，太阳神进入“中国500家最大利税总额工业企业”之列。1993年，伴随着太阳神形象的确立，太阳神的销售额达到了1
43、3亿元。在这种情况下，太阳神开始了多元化发展，一年内投资了包括石油、房地产、化妆品、计算机、边贸、酒店业在内的20个项目，在新疆、云南、广东和山东相继成立了“经济发展总公司”，进行了大规模的收购和投资活动。在短短的2年内，3.4亿元投资差不多都没有回报。1995年12月，太阳神在香港上市，首日上市即跌破招股价。1996年出现首次亏损，亏损额为1100万元。1997年，创始人怀汉新辞去总裁职务，由出身哈佛大学的工商管理硕士王哲身出任总裁，但亏损依然加剧，全年亏损1.59亿元，股价一度下跌到0.09港币，沦为垃圾股。1998年，太阳神的市场销售额持续下降，并无声无息地度过了其10年华诞。一个曾在全
44、中国叫得最响亮和最有市场魅力的品牌，就这样消失了。3谁也无法准确确定明天会怎样纵观全球，20世纪70年代的世界500强企业中，今天很多都已经陨落了。它们不是被兼并，就是已经破产。在1990年至2000年期间，近一半的世界最大企业从原来的500强排名中退出。在日本和欧洲，所有公司的平均寿命是12.5年。40%的公司不到10年便夭折了，即便是大型公司，也很难维持40年。在美国，平均有62%的公司存活不到5年，寿命超过20年的公司只占公司总数的10%，只有2%的公司能存活50年以上。根据以上数据可以得出一个结论：今天辉煌不等于明天辉煌，今天落后不等于永远落后。作为一个取得一定成就的企业经营者，要时刻
45、保持清醒的头脑；作为一个身处困境的企业经营者，也不必气馁。4 每一天都是新的开始每一天都是新的开始，企业要正视今天，展望明天。当企业发展受到挫折时，我们要用长远的眼光来看待；当企业发展比较顺利时，我们要保持清醒的头脑，继续前进。很多企业在解决生存危机以后，纷纷提出“二次创业”的口号。第二节 二次创业问题的提出一次创业二次创业一次创业是指如何建立一家新企业，并使新企业能够生存下来，同时取得一定的发展。二次创业是指企业取得一定的发展之后，如何在原有基础上进一步发展。就理论而言，任何事物一般都有一个出现、成长、发展、衰退、消亡的过程，企业也不例外，也有其出现、成长、发展、衰退、消亡的过程，因为组成企业的各种要素，同样有生命周期现象。例如机器设备，每年都有折旧，使用一定期限后就可能报废。其实，企业生产的产品、提供的服务、企业的经营者，甚至包括企业的经营思想都有生命周期。由于组成企业的各种要素有生命周期现象，所以在一般情况下，企业也有一个生命周期。图1-1 企业生命周期曲线从企业生命周期曲线图上可以看出，如果企业按照原来的发展道路继续前进，将会在经历上升之后，逐渐下降；如果
