16.ICV sastanak - CFO day, Bojan Šćepanović, ICV srbija

PLANIRANJE

Bojan ŠćepanovićMCB Menadžment Centar Beograd

Novi Sad, 5. septembar 2014.godine

kao deo procesa controllinga

„Planovi nisu važni,bitan je proces planiranja“

Dwight D. Eisenhower

3

Planovi nisu važni,bitan je proces planiranja

Situacija Globalizacija, kriza u Ukrajini, Big Data, mobilni, Business inteligence, outsourcing, istopolni brakovi, outstaffing, selfie, Vučić se zalaže za brži put ka EU, Nikolić podržava Gej paradu...

Svet se dramatično promenio u poslednjih 20 godina.

Problem Proces planiranja je ostao (skoro) nepromenjen 80 godina. Controlling i proces planiranja ne prati sva dešavanja iz okruženja.

Pitanje Kakav nam zaista treba proces planiranja?

Prošlost

Sadašnjost

BudućnostTradicionalan budžet

Moderanbudžet

Beyondbudgeting

5

Budućnostje gledanje u Tarot karte


Sadašnjostje balansiranje na žici

Prošlostje bila „čista“ matematika

Tradicionalan

budžet

BOTTOM UP

MONOLIT

% Variable

Budget 2010

Volume Added value var.

Mix from

Entities Price

Salary increas

es

Curren

cy PAP

Industri

al varianc

Depre-ciation

Non recurri

ng item

Monthly Split

Line to line

Conti

n-gency

Chang

e in perimet

Other Actual 2010

Total Varianc

e Volumes sold External (K.Sqm) - 13 13 13Volumes sold Internal (K.Sqm) 2.266 566 2.832 566

Volumes sold (K.Sqm) 2.266 579 2.845 579Volumes produced (K.Sqm) 2.094 424 2.518 424

FG Inventory variance (K.Sqm) (172) (155) (327) (155)Direct Industrial headcount 113,0 169,0 56,0

Indirect headcount 0% 123,0 133,2 10,1Working hours 41.564 53.089 11.526

Productivity (K.Sqm / hours) 50,4 47,4 36,8

ASP (Gross / External) n.a. 6,15 0,00 0,00 #DIV/0! 6,15 6,15

External sales - - 80 - 80 80Cash discounts granted - - - -

Customers' incentives and Rebates - - - -Claims -Sales 100% - - (1) - (1) (1)

Freight income external 100% - - - - -IC-sales inside TEE 100% 7.136 2.055 (660) 196 0 8.727 1.591

IC-sales outside TEE 100% 178 (51) 4 5 0 136 (42)Freight income internal 100% 63 8 - 71 8

Activity 7.377 2.004 (568) 201 - (1) - - - - - (0) 9.013 1.636Material consumption 100% (4.227) (1.148) 24 282 (271) 24 111 - (0) (5.205) (978)

% Activity 57,3% - 0,3pt -0,5pt -1,7pt - 0,3pt 1,5pt - - - - - -0,0pt 57,7% 59,8%Direct personnel costs 80% (110) (47) 7 (7) (10) 0 (167) (57)

% Activity 1,5% -0,2pt 0,1pt -0,1pt 0,0pt - - - -0,1pt - - -0,1pt - - 0,0pt 1,9% 3,5%Indirect personnel costs 0% (93) - (7) - (100) 7

% Activity 1,3% 0,3pt - -0,1pt 0,0pt - - - -0,1pt - - - - - -0,0pt 1,1% -0,4%Other production Costs 80% (269) (60) 16 21 10 (0) (282) (13)Depreciation production (240) 7 - (233) 7

Gain/losses on FG in inventories (12) 12 - - 12Variation of added value - (96) - (96) (96)Exchange gains/losses - 5 - 5 5Freight costs internal 100% - - - - -

% Activity 0,0% - - - - - - - - - - - 0,0% 0,0%Freight costs external 100% (80) (23) - (103) (23)

% Activity 1,1% -0,0pt -0,1pt 0,0pt - - -0,0pt - - - - -0,0pt 1,1% 1,4%Logistic costs 30% (58) (3) - - (61) (3)

Gross Profit 2.288 723 (49) (286) (70) - 5 24 129 7 - - - - - (1) 2.771 483% Activity 31,0% 1,1pt -0,5pt -1,2pt -1,5pt - 0,1pt 0,3pt 1,7pt 1,8pt 0,1pt - - - - -0,0pt 30,7% 29,5%

Bad debt expenses - - - -Sales Commissions - - - -

Samples & displays costs - 1 - 1 1Marketing/advertising costs - - - -

Sales organisation costs - - - -Total selling costs - 1 - 1 1

% Activity 0,0% - - - - - 0,0pt 0,0pt - - - - 0,0pt 0,0% -0,1%R&D and Design costs (112) - 41 - (71) 41Administration costs (206) (35) 30 - (211) (5)

Gain/losses on disposal - 1 1Other earning costs (104) (8) - (112) (8)

Total depreciation in EBIT (353) 37 - (316) 37EBITDA before unusuals 2.219 715 (49) -286 (70) - 5 24 95 - - 41 - - - (1) 2.695 476

% Activity 30,1% 1,2pt -0,5pt -1,3pt -1,4pt - 0,1pt 0,3pt 1,3pt 1,3pt - 0,5pt 0,5pt - - -0,0pt 29,9% -0,2%

Volume / Mix Price Productivity Other

FINANSIJE

KONTROLA

T

„Mi imamo mnoštvo

planova...

samo što ne znamo koji su nam ciljevi.“

13





Moderanbudžet

TOP DOWN

Knjigovodsto Henkela

Srbije se vodi na

Filipinama...

WhatsApp prodat za $18 mld...

Nokia je propala...

„Made in China“ je

premimum brend...

t

$Kupci

LjudiProcesi

Finansije

BALANCED SCORECARD

FORECAST

„Zamislimo ciljeve...

i nekako ćemodoći do njih“

Bojan Šćepanović

22





Beyond budgeting

Tejlor

Radnik znanja

LJUD(OV)I ?

„Plan, act now!“

30





„Mi imamo mnoštvo planova,

samo što ne znamo koji su nam ciljevi.“

„Zamislimo ciljeve, i nekako ćemo doći

do njih“

„Plan, act now!

1. Cilj

2. Plan

3. Navigacija

„Planovi nisu važni,bitan je proces planiranja“

Dwight D. Eisenhower

„Boj ne bije svetlo oružje,već boj bije srce u junaka.“

Njegoš

16.ICV sastanak - CFO day, Bojan Šćepanović, ICV srbija

Economy & Finance

Transcript of 16.ICV sastanak - CFO day, Bojan Šćepanović, ICV srbija