Post on 23-Mar-2018
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C4B Finance & Controlling Benchmarking Circle
Ownership Thinking
KPI im Unternehmen definieren und messenBerlin, 18. November 2017
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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?
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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The Right People
The RightCulture
The Right Measures
The Right Incentives
think and act like an owner
=
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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The Right Measures
am Beispiel von:
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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C4B ParallelsessionOwnership Thinking - KPI im Unternehmen definieren und messen
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WIE BRINGT MAN DEN ELEFANT ZUM TANZEN ?
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Status Quo: Decentralized Reporting Setup with no clear KPI Reporting
and Process Strategy.
BuyingTop
Mgmt
CRM
Mrkt.
Buying Sales CSProduction
Logistic
Report Flow
Production
Finance
No alignment with the corporate value chain
Merchandising
Finance
Buying
Supplier
Inv. Mgmt. Marketing
Finance
Product
Mgmt.
Buying
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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b4f maturity level was low, no systematic usage of insights for decision making
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 decision-
making
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
Level 2
Level 3
Level 5
Level 4
Level 1
Low Maturity High MaturityLow
Be
nef
its
Hig
h B
en
efit
sStatus quo: maturity
level brands4friends concerning fact based decision making
Business Intelligence Approach
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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Implementation of a best practice Business Intelligence
Approach requires change in corporate divisions in terms
of strategy, management, processes, monitoring and
reporting.
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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Business Intelligence Approach @ b4f
Effective performance management helps to drive the achievement of the strategic goals
and to execute through a sustainable learning organization
Integrated Reporting
Centralized
Analytics
Integrated Processes
Integrated Data
BI
Integrated Sustainable
Business Support
BI Tool Platform
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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Predictive Reports
Detail Reports
Ad hoc Reports
SC Reports
Organizational BI Setup @ b4f
Analytics
Sales LogisticMarketing
M&P Product
Analyst Analyst Analyst
Management
Analytical Insights
OperationalStandard and DSC Reports
Management and MSC Reports
Consolidated Insights
Analytical Insights
Process Approach: Gapless monitoring radar for performance execution opportunities
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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Zoom in: Data, Reporting and Process Setup
Standard Reporting Platform
DWH
Normal User: Management and functional division
Division Analyst Analytical Insights
Connect the dots: Collaboration and
knowledge building
Data Source Setup Reporting Design Setup Process Setup
Data Mining Analytics
Web Shop Data
Single Source of Through structured
Data
Single Source of Through
unstructured Data
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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Business Intelligence / CPM Org @ b4f
Analytical absorb ring for company performance
Gapless monitoring Radar
Integration internal / external controlling
External performance evaluation
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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Corporate Steering through KPI Systems
Order of KPI System
Calculating KPI System
MonitoringWhat happened and why?
SteeringHow we want to achieve our goals? Are
we on track?
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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Calculating KPI System
Revenue
BuyerAverage Basket
Items per Basket
Average Selling Price
Conversion Rate
Member * *
*
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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Best practice KPI Order System approach helps to
cascade the strategy at all hierarchy and division levels
through.
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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KPI Order System: Cascade and Manage Strategy
To succeed financially, how should we appear to our shareholders?
Financial
Cascaded Buying contribution to achieve our key strategic goals
Buying SC
To satisfy our customers, what business processes must we excel at?
Processes
To satisfy our customers, how should we improve our product?
Product
To achieve our vision and strategy, how should we appear to our customers
Customer
Cascaded Marketing contribution to achieve our key strategic goals
Marketing SC
Cascaded Product contribution to achieve our key strategic goals
Product SC
Cascaded Resell contribution to achieve our key strategic goals
Resell SC
Cascaded Logistic contribution to achieve our key strategic goals
Logistic/SCM SC
Cascading strategic key operating goals into operational performance indicators
Translation corporate strategy into key operating goals
covered by automatedstandard reporting
Cascaded Production contribution to achieve our key strategic goals
Production SC
Cascaded SC contribution to achieve our key strategic goals
CS SC
Detail Reports and Analytical Insights to leverage Knowledge
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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Zoom in: Strategy Cascading Flow SSC
What do we really have to excel at to drive our strategy?
Value drivers
How do we know if we are actually
excelling at this?
KPIs
How good do we need to be at this?
Targets
What initiatives are needed to reach
our target?
Initiatives
What do we need to invest to reach
our target?
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!
● 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
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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Strategy drives the KPI Order System to execute the objectives set
Order KPI System
Revenue
Customer Base Cohort Churn
(CLT)
Number ofMaster
NPSNew Member
Indicators for Revenue Driver
Fix PurchaseShare of
Offered QtyA Brand Share
Average Offered Price
Women Gender Share
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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6 Keys for a Successful Business Intelligence Implementation
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.
02 Refresh Strategy
What is our strategy along the value chain (USP). Did we have the right key operating goals which translates our strategy?
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.
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.
04 Improve Performance
Manage and leverage performance. Sustainable support for the division must be the objective to improve operational actions day-by-day.
03 Cascade Strategy
Cascading and managing the link between strategic objectives and operative key performance indicators along the entire organization.
06 Technology / BI Tools
Strategy drives technology. Right tools for each functional division and hierarchy level which supports the business requirements.
C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen
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C4B Benchmarking Circle
Dennis Cichowski
Managing Partner
C4B-Team GmbH & Co. KG
C4B-Team GmbH & Co. KG │ Ahrensfelder Weg 11 │ 22927 Großhansdorf │
Deutschland │Tel.:+ 49 (0) 171 743 27 22│ www.c4b-team.de
„Wir verstehen uns als
Ideengeber und
Vernetzungs-partner.“
„Wir bringen Menschenzusammen, die voneinander
lernen.“
„Wir sind
persönlich und
praktisch – undunbequem, wenn es sein muss.“
BENCHMARKING
CONSULTING
COACHING
Ute Schröder
Geschäftsführende Gesellschafterin
C4B-Team GmbH & Co. KG
C4B-Team GmbH & Co. KG │ Ahrensfelder Weg 11 │ 22927 Großhansdorf │
Deutschland │Tel.:+ 49 (0) 4102 / 217 0 262 │ www.c4b-team.de
BerlinMittelstandE-Commerce
DüsseldorfKonzerne
DortmundMittelstand
MünchenKonzerne
HamburgKonzerneMittelstandCFO & CEO
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C4B ImpulsvortragOwnership Thinking - KPI im Unternehmen definieren und messen