Ownership Thinking KPI im Unternehmen definieren und messen

Transcription

1 C4B Finance & Controlling Benchmarking Circle Ownership Thinking KPI im Unternehmen definieren und messen Berlin, 18. November 2017 Seite 1

2 Fachabteilungen und Mitarbeiter wissen oft nicht wo sie mit ihrer Arbeit einen Beitrag zur Gesamtstrategie leisten KPI Dashboards sind in der Folge auch nicht auf die Strategie ausgerichtet Welches Konzept muss ich aufsetzen um an dieser Stelle wieder Ownership in die Fachabteilungen zu bringen? Wie lasse ich eine nachhaltige voneinander lernende Organisation entstehen? Welche Kennzahlen sind relevant für die Steuerung des Unternehmens und Verfolgung der Strategie? Wo muss ich als Fachabteilung und auch aus Controlling Sicht als Business Partner Ownership übernehmen? Was können Konzerne von StartUps lernen? Wie bringe ich den Elefanten zum tanzen? Seite 2

3 The Right Incentives = think and act like an owner The Right Measures The Right Culture The Right People Seite 3

4 The Right Measures am Beispiel von: Seite 4

5 C4B Parallelsession WIE BRINGT MAN DEN ELEFANT ZUM TANZEN? Seite 59

6 Status Quo: Decentralized Reporting Setup with no clear KPI Reporting and Process Strategy. Finance Finance Inv. Mgmt. Merchandising Buying Buying Marketing Product Supplier Mgmt. CRM Mrkt. Buying Top Mgmt Finance Production No alignment with the corporate value chain Buying Production Sales CS Logistic Report Flow Seite 6

7 Low Benefits High Benefits C4B Impulsvortrag b4f maturity level was low, no systematic usage of insights for decision making Status quo: maturity level brands4friends concerning fact based decision making Business Intelligence Approach Level 5 Level 4 Level 3 Level 2 Level 1 We collect and produce reports or dashboards with some useful information We us performance data in a coordinated fashion to gain new insights that improve operational decision-making We use performance data in a coordinated fashion to gain new insights that improve strategic decisionmaking We use performance data in a coordinated fashion to gain new knowledge that leads to improved operational and strategic decision-making We use performance data to make operational and strategic decisions and to develop strategic foresight and predictions for the future Low Maturity High Maturity Seite 7

8 Implementation of a best practice Business Intelligence Approach requires change in corporate divisions in terms of strategy, management, processes, monitoring and reporting. Seite 8

9 Business Intelligence b4f BI Tool Platform Centralized Analytics Integrated Processes Integrated Reporting Integrated Data BI Integrated Sustainable Business Support Effective performance management helps to drive the achievement of the strategic goals and to execute through a sustainable learning organization Seite 9

10 Organizational BI b4f Process Approach: Gapless monitoring radar for performance execution opportunities Consolidated Insights Management Analytics Analyst Analyst Analyst Management and MSC Reports Analytical Insights Analytical Insights Operational Standard and DSC Reports Predictive Reports Detail Reports SC Reports Ad hoc Reports Sales M&P Marketing Product Logistic Seite 10

11 Zoom in: Data, Reporting and Process Setup Data Source Setup Reporting Design Setup Process Setup Single Source of Through structured Data Standard Reporting Platform Normal User: Management and functional division Connect the dots: Collaboration and knowledge building Web Shop Data DWH Single Source of Through unstructured Data Data Mining Analytics Division Analyst Analytical Insights Seite 11

12 Business Intelligence / CPM b4f Integration internal / external controlling Analytical absorb ring for company performance External performance evaluation Gapless monitoring Radar Seite 12

13 Corporate Steering through KPI Systems Calculating KPI System Order of KPI System Monitoring What happened and why? Steering How we want to achieve our goals? Are we on track? Seite 13

14 Calculating KPI System Revenue Buyer * Average Basket Conversion Rate Average Selling Price Member * * Items per Basket Seite 14

15 Best practice KPI Order System approach helps to cascade the strategy at all hierarchy and division levels through. Seite 15

16 KPI Order System: Cascade and Manage Strategy Translation corporate strategy into key operating goals Financial To succeed financially, how should we appear to our shareholders? Customer To achieve our vision and strategy, how should we appear to our customers Product To satisfy our customers, how should we improve our product? Processes To satisfy our customers, what business processes must we excel at? Cascading strategic key operating goals into operational performance indicators covered by automated standard reporting Buying SC Marketing SC Product SC Resell SC Cascaded Buying contribution to achieve our key strategic goals Cascaded Marketing contribution to achieve our key strategic goals Cascaded Product contribution to achieve our key strategic goals Cascaded Resell contribution to achieve our key strategic goals CS SC Cascaded SC contribution to achieve our key strategic goals Logistic/SCM SC Cascaded Logistic contribution to achieve our key strategic goals Production SC Cascaded Production contribution to achieve our key strategic goals Detail Reports and Analytical Insights to leverage Knowledge Seite 16

17 Zoom in: Strategy Cascading Flow SSC What do we really have to excel at to drive our strategy? How do we know if we are actually excelling at this? How good do we need to be at this? What initiatives are needed to reach our target? What do we need to invest to reach our target? Value drivers KPIs Targets Initiatives Budget Analyse corporate strategy; Create strategy map; Identify corporate critical success factors. Develop corporate KPIs; Define data collection and processing rules. Identify target values for corporate KPIs Clear, rated link between target and initiatives Clear, rated link between initiatives and budget Where is the rated link between Strategy and Key Operating Goals? Where is the rated link between Targets and clear Initiatives? The Flow from the Strategy to Initiatives and Budget must be fully aligned! Seite 17

18 Order KPI System Revenue Indicators for Revenue Driver Customer Base Cohort Churn (CLT) New Member Number of Master NPS Fix Purchase Share of Offered Qty A Brand Share Average Offered Price Women Gender Share Strategy drives the KPI Order System to execute the objectives set Seite 18

19 6 Keys for a Successful Business Intelligence Implementation 01 BI Department Implementation of a BI Department is the first critical step. Only in this setup, clear responsibilities and a vision of a double loop learning organization will thrive a corporate performance management vision. 02 Refresh Strategy What is our strategy along the value chain (USP). Did we have the right key operating goals which translates our strategy? 03 Cascade Strategy Cascading and managing the link between strategic objectives and operative key performance indicators along the entire organization. 04 Improve Performance Manage and leverage performance. Sustainable support for the division must be the objective to improve operational actions day-by-day. 05 Manage Knowledge Knowledge must be shared between the divisions (no silos). CPM Department must take responsibility for a cross functional knowledge sharing and leverage. 06 Technology / BI Tools Strategy drives technology. Right tools for each functional division and hierarchy level which supports the business requirements. Avoid the gap between the cascaded strategy along the key operating goals and the goals along the day-to-day business. A best practice Business Intelligence Approach must ensure this objective along the entire data, reporting and knowledge flow strategy. This drives sustainable performance by aligning the activities of the divisions and employees with the corporate strategy. Seite 19

20 C4B Benchmarking Circle Wir verstehen uns als Ideengeber und Vernetzungspartner. Hamburg Konzerne Mittelstand CFO & CEO Wir bringen Menschen zusammen, die voneinander lernen. Wir sind persönlich und praktisch und unbequem, wenn es sein muss. Ute Schröder Geschäftsführende Gesellschafterin C4B-Team GmbH & Co. KG C4B-Team GmbH & Co. KG Ahrensfelder Weg Großhansdorf Deutschland Tel.:+ 49 (0) 4102 / Düsseldorf Konzerne Dortmund Mittelstand Berlin Mittelstand E-Commerce BENCHMARKING CONSULTING COACHING Dennis Cichowski Managing Partner C4B-Team GmbH & Co. KG C4B-Team GmbH & Co. KG Ahrensfelder Weg Großhansdorf Deutschland Tel.:+ 49 (0) München Konzerne Seite 20

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