Performance Management System: Implementation [Part 4 & 5]
Presented by: Josua Tarigan, MBA, CMA, CFP, CSRS
• Where Do You Begin Implementing Performance Management? • Implement performance management is a series of sequential steps instead one big bang • Prioritize or Maximize? Many improvement intitiatives can add value
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• Most organizations overplan and underexecute • A good strategy will always trump good organizational execution • World class companies spend their time in both types of rooms, pursuing good strategy and effective process • BPM should be drives the behavior of managers and employees on all levels in the organization (Frank Buytendijk, 2009)
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mindset
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• Memiliki Pengukuran indikator kinerja bisnis • Mengintegrasikan indikator kinerja bisnis dalam 4 (empat) perspektif
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• Keseimbangan antara kinerja keuangan & kinerja non keuangan dan • Kinerja jangka pendek & kinerja jangka panjang
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• Kartu yang digunakan untuk mencatat score kinerja Bisnis baik kinerja Individu maupun kinerja organisasi
%
& ' financial drive
To succeed financial, How should we appear to our shareholder 4
customer To achieve our vision, 3 How should we appear to our customer drive
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Indikator Kinerja Bisnis 1
drive
Internal business process
To satisfy our share2 holders and customer What business process must we excel ?
Learning and Growth To achieve our vision, How will we sustain our Ability to change and Improve ?
drive
%
KEUANGAN drive
PELANGGAN
& ' SHAREHOLDER VALUE 5 4 FIRM EQUITY = FIRM CULTURE x BRAND EQUITY
3
drive
PROSES BISNIS INTERNAL drive PEMBELAJARAN PERTUMBUHAN
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1
ORGANIZATIONAL CAPITAL
2
HUMAN CAPITAL =
EMPLOYEE CAPABILITY X EMPLOYEE COMMITMENT
(
) *
' + ,-
Commitment and Capability OBJECTIVES Increase employee capability Increase employee Motivation and Alignment
Increase information systems capabilities
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MEASURES Employee satisfaction ratings Employee turnover percentages Employee productivity Suggestions per employee Suggestions implemented per employee Percentage of process with real time feedback capabilities Percentage of customer facing employee With on line accesses to customer and Product information
+ ,-
Innovation OBJECTIVES
MEASURES
Increase the number of new products
Percentage revenue from new product
Increase proprietary products
Percentage revenue from proprietary products
Decrease new product development time
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Time to market (from start to finish)
+ ,-
Operations OBJECTIVES Increase process quality Increase process efficiency Decrease process time
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MEASURES Quality costs Percentage of defective units Output yields Unit cost trends Output/input(s) Cycle time and velocity Manufacturing Cycle Efficiency
.
+ ,-
Core OBJECTIVES Increase market share
MEASURES Market share (percentage of market)
Increase customer retention
Percentage of repeating stakeholder
Increase customer acquisition
Number of new customer
Increase customer satisfaction
Ratings from customer surveys
Increase customer profitability
Customer profitability
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.
+ ,-
Performance value OBJECTIVES Improve product image and reputation Improve product functionality Improve product quality Increase delivery reliability
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MEASURES Ratings from stakeholder surveys Ratings from customer surveys Percentage of returns On-time delivery percentage Aging schedule
+ ,-
REVENUE GROWTH OBJECTIVES MEASURES Increase the number of customer
Percentage of revenue from new customer
Develop new customer and markets
Percentage of revenue from new sources
Adopt a new pricing strategy
cross subsidies
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+ ,-
Cost Reduction OBJECTIVES Reduce unit Production cost Reduce unit customer cost
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MEASURES Unit production cost Unit customer cost
+ ,-
ASSET UTILIZATION OBJECTIVES MEASURES Improve asset utilization
Return on investment ROI Economic value added EVA
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/
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&
&
Indikator kinerja bisnis Perspektif Keuangan
Create
Indikator kinerja bisnis Perspektif Pelanggan
Create
Indikator kinerja bisnis Perspektif Internal Proses
Create
Indikator kinerja bisnis Perspektif Learning & Growth
Create
+
Book Value Assets Balance Sheet
Intellectual & Intangible assets
M A R K E T V A L U E
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3
Tingkat Kepentingan = tinggi
Dukungan = rendah
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Gap = Penting tetapi tidak didukung
3
Dukungan = tinggi False Alarm = tidak penting tetapi didukung
Tingkat Kepentingan = rendah
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,
.
.
• Penilaian kinerja pusat biaya hanya berdasar pada sampai sejauh mana manajer dapat mengendalikan biaya terkendali sesuai dengan yang dianggarkan • Pengukuran berdasar angka prosentase perbedaan antara aktual dengan anggaran, seperti target penyimpangan (variance) maksimal hanya 5% dari anggaran.
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,
.
• Penilaian kinerja pusat biaya hanya berdasar pada sampai sejauh mana manajer dapat mengendalikan LABA sesuai dengan yang dianggarkan • Pengukuran berdasar angka prosentase perbedaan antara aktual dengan anggaran, seperti target penyimpangan (variance) maksimal hanya 5% dari anggaran.
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,
.
• Penilaian kinerja pusat biaya hanya berdasar pada sampai sejauh mana manajer dapat mengendalikan LABA (controllable margin) dan INVESTASI (harta perusahaan) sesuai dengan yang dianggarkan • Pengukuran berdasar ROI (return on investment). ROI mengukur efektivitas manajemen dalam mendayagunakan harta dalam upaya menciptakan laba. Controlable margin • ROI = Harta perusahaan
• EVA = mengukur kinerja berdasar laba ekonomi
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Thank you for your attention! Josua Tarigan Business Accounting Program Petra Christian University, Indonesia P: +62-31-2983230 E:
[email protected] FB:
[email protected]
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