Balanced Scorecard

Balanced Scorecard

Ein Instrument zur erfolgreichen Unternehmensführung

P-060928-Balanced Scorecard.ppt© Siemens AG, Siemens VDO Automotive 2006 | Rainer Dörrheide | SV P DS EU LBO W Oct-06 2

Was ist eine Balanced Scorecard?

§ Konzept zur Umsetzung der Unternehmensstrategie

§ Auf Basis ausgewogener Erfolgsfaktoren werden Kennzahlen gebildet

§ Die festgelegten Ziele für diese Kennzahlen werden von der Werksebene über Abteilungsebene auf die Gruppenebene übertragen

§ Damit ist die Einbindung aller Mitarbeiter in die Unternehmensstrategie sichergestellt


Kennzahlen

§ Gleiche Kennzahlen für alle Werke bei Siemens VDO

§ Ziele werden mit den Werken abgestimmt

§ Abteilungs- und Gruppenziele werden im Ziele-Workshop(1 x jährlich) festgelegt und aufeinander abgestimmt

§ Kennzahlen werden monatlich reportet

§ Kennzahlen und Ziele werden offen kommuniziert und ausgehängt

§ Darstellung der Zielerreichung per Ampel

§ Bei Abweichungen nach unten werden Gegenmaßnahmen eingeleitet


Mandatory Key Performance Indicatorswithin the Scorecard on Plant Level

Customer / Market Finance

Sales products Cost of manufacturing value added in % of sales products

0-km failure Change of cost productivity

Excess costs after delivery in % of sales products Excess costs before delivery in % of sales products

Delivery Performance - Customer Side Productivity (top + WIP)

additional individual Plant and Focus Factory KPI's additional individual Plant and Focus Factory KPI's

Employees Internal Processes

Total Employees (FF+PS) + Contractors (FF+PS) Logistics costs in % of sales

Improvement of employee productivity First pass yield (plant average)

3i suggestions per employee Turnrate on Production Inventories (TR INP)

Absenteeism Incidents caused by suppliers

additional individual Plant and Focus Factory KPI's additional individual Plant and Focus Factory KPI's


Definition of the mandatory Key Performance IndicatorsSales Products

generated out of manufacturing reporting

Shows the sales to the customer

Objective

Name of KPISales products (cumulated)

Calculation

Interface

Sales products are based on work-plan (generating added value due to essetial alteration and processing)

Sales products can be based on external customer prices as well as on company internal transfer prices such as HK1 or HK1 x factor

Does not include sales merchandise, other sales and royalties received!

Finance accountingKPI input by / target setting

monthlyFrequency of update

ManagementResponsible Process


Definition of the mandatory Key Performance Indicators0-km failure

According to P820001, generated out of Q reporting

The 0 km customer PPM (parts per million) is defined as the accummalation of all reported defects divided by produced quantities on a six-month-rolling average basis

Objective

Name of KPI0 – km failure (ppm)

Definition

Interface

Defective Units (SV) within the timeframe

Used Units (SV) within the timeframex 1.000.000 (ppm)0 – km failure =

Quality Plant / divisionTarget: last fiscal year minus 50%

KPI input by / target settingmonthlyFrequency of update Responsible Process

Customer relationship Management (CRM)


Definition of the mandatory Key Performance IndicatorsExcess costs after delivery in % of sales products

According to P560001, generated out of manufacturing reporting

Indicator of the manufacturing quality defined as additional costs of material and handling after shipment to the customer

Objective

Name of KPIExcess costs after delivery in % of sales products (cumulated)

Definition

Interface

Excess costs after delivery

sales productsx 100Excess costs after delivery

in % of sales products (cum)=

Finance accounting / divisionTarget: last fiscal year minus 20%

KPI input by / target settingmonthlyFrequency of update

Product Life Cycle (PLM)Responsible Process


According to P820028, generated out of Logistics reporting

Objective

Name of KPIDelivery performance – Customer side

Calculation

Interface

number of customer orders delivered in time*total number of fulfilled production orders

Delivery performance is an indicator for measuring compliance to confirmed delivery dates, in order to increase customer satisfaction

x 100 (%)Delivery performance -customer side

Logistics management / customer Target: 100%

KPI input by / target settingdailyFrequency of update

Supply Chain Management (SCM)

Responsible Process

*Definition according to VDA5001

=

Definition of the mandatory Key Performance IndicatorsDelivery Performance – Customer Side


According to attachment of Business Concept CO PA "Description of Functional Costs for Product Calculation"; generated out of manufacturing reporting

Financial key figure to measure the resources referring to the product sales

Objective

Name of KPICost of manufacturing value added in % of sales products (cumulated)

Calculation

Interface

direct production wages + manufacturing overhead

sales products

x 100Cost of manufacturing value added in % of sales products (cum)

=




Definition of the mandatory Key Performance IndicatorsCost of manufacturing value added in % of sales products


Definition of the mandatory Key Performance IndicatorsChange of cost productivity

calculated by Corporate Finance

This KPI shows the improvement of the cost productivity compared to the quarter of the previous yearObjective

Name of KPIChange of cost productivity

Calculation

Interface


quarterlyFrequency of update


In the closed system of operating income analysis, productivity change is also shown as a residual amount after the other components have been determined. It is the change in the relationship between real sales output and real functional costs (excluding provisions) between the reporting period and the prior period.

For a more detailed analysis, productivity can be broken down by mathematical degression and progression effects; measures – e.g. results of cost reduction programs, ongoing rationalization, quality programs (net amount for example of additional expenditures in manufacturing and savings in testing); restructuring costs; and other influences (e.g. progression effects due to preliminary or initial costs, structural changes).


According to P560001, generated out of manufacturing reporting

Indicator of the manufacturing quality defined as additional costs of material and handling before shipment to the customer

Objective

Name of KPIExcess costs before delivery in % of sales products (cumulated)

Definition

Interface

excess costs before delivery

sales productsx 100Excess costs before delivery

in % of sales products (cum)=

Finance accounting / divisionTarget: half from last fiscal year



Responsible Process

Definition of the mandatory Key Performance IndicatorsExcess Costs before delivery in % of sales products


Definition of the mandatory Key Performance IndicatorsProductivity (top+ WIP )

According to top+ WIP reporting

To measure productivity improvement according to top+ WIP philosophy

Objective

Name of KPIProductivity ( top+ WIP ) DI5 (cumulated)

Definition

Interface

Savings of cost reduction measures with DI 5

Actual DI5 according to top+ WIP – logic. Cost Reduction measures for production and logistics

Finance accounting / divisions with CM




Generated out of manufacturing reporting

Objective

Name of KPITotal Employees (Focus Factories + Plant Services) + Contractors (Focus Factories + Plant Services)

Definition

Interface

number of employees (Focus Factories + Plant Services) + number of contractors (Focus Factories + Plant Services)

To measure total amount of staff for the plant activities

Total Employees =

responsible plant / lead division together with SV CM



Definition of the mandatory Key Performance IndicatorsTotal Employees


Definition of the mandatory Key Performance IndicatorsImprovement of employee productivity

calculated by Corporate Finance

This KPI shows the improvement of the headcount productivity Objective

Name of KPIImprovement of employee productivity

Calculation

Interface




Improvement of employee productivity=

sales products (End of previous fiscal year) /( Total Employees (FF+PS)+ contractors (FF+PS) (End of previous fiscal year))

sales products (calculated on yearly basis) /(Total employees (FF+PS)+ contractors (FF+PS) (reporting month))

-1 (in %)


Existing local reporting

Objective

Name of KPI3i suggestions per employee (cumulated)

Definition

Interface

quantity of suggestionstotal quantity of employees

To measure motivation and ability of staff

3i suggestions per employee =

3i responsible plant / target per plant



Definition of the mandatory Key Performance Indicators3i suggestions per employee


Definition of the mandatory Key Performance IndicatorsAbsenteeism

Existing local reporting

This KPI shows the availability of the resources

Objective

Name of KPIAbsenteeism

Calculation

Interface

3i responsible plant / target per plant



sum of absenteeism in hourscontractual working time

x 100Absenteeism =


Definition of the mandatory Key Performance IndicatorsLogistics costs in % of sales

according to Guideline "top+WIP Logistics Costs"

This KPI shows the total costs of all logistical processes related to the total sales

Objective

Name of KPILogistics costs in % of sales

Calculation

Interface

Logistics costs in % of sales =

Corporate logisticsKPI input by / target setting

quarterlyFrequency of update


sum of logistics costs of a certain period

sum of sales of a certain periodx 100


Definition of the mandatory Key Performance IndicatorsFirst pass yield

According to P820023, generated out of Q reporting

Objective

Name of KPIFirst pass yield ( FPY )

Definition

Interface

By means of this indicator the quality along the production chain will be observed

Quality plant / divisionTarget: actual + (100-actual) / 2

KPI input by / target settingdailyFrequency of update


Responsible Process

)FPY/out_n(out_n

FPYii

igrouped ∑

∑=


Definition of the mandatory Key Performance IndicatorsTurnrate on Production Inventories (TR INP)

Objective

Name of KPITurnrate on Production Inventories ( TR INP )

Definition

Definition Asset for TR INP:Includes:• Raw material• Work in process • Finished products, without merchandise

Turnrate on Production Inventories

rolling sales products of last 12 monthsasset value as of EOP (end of period)

This turnrate is an indicator of how a manufacturing site controls its inventories

plant / CM KPI input by / target setting



Responsible Process

generated out of manufacturing reporting

Interface

=


generated out of SQM reporting

Objective

Name of KPIIncidents caused by suppliers (cumulated)

Definition

Interface

Key figure which shows the evaluation of our suppliers

Total quantity of incidents caused by suppliers

SQM manager plant / plantKPI input by / target setting

dailyFrequency of update


Responsible Process

Definition of the mandatory Key Performance IndicatorsIncidents caused by suppliers


Praktisches Vorgehenim Werk Limbach-Oberfrohna

§ Werksscorecard wird von der Leitung erstellt, ausgehängt, quartalsweise reportet und auf Betriebsversammlungen erläutert

§ Motto des Jahres wird definiert

§ Zieleworkshop über 2 Tage zu Beginn des Geschäftsjahres mit allen Abteilungs- und Gruppenleitern

§ Festlegung der Abteilungs- und Gruppenziele (max. 3 Haupt- und 2 Nebenziele)

§ Abstimmung der Ziele • keine konträren Ziele!

§ Erstellung und Aushang der Abteilungs- bzw. Gruppenziele

§ Monatliches Reporting; bei Abweichungen werden Gegenmaßnahmen definiert


Agenda Zielvereinbarungsworkshop 2005

§ Neue Incentive-Vereinbarung

§ Budget 05/06

§ Gesetzte Ziele

§ Zielerreichung 04/05 (Vorausschau)

§ Was lief gut, was lief schlecht in 04/05?

§ Vorstellung Abteilungsziele

§ Abstimmung der Ziele


Ergebnisse

§ Mitarbeiter sind informiert und motiviert

§ Jeder kennt die Ziele

§ Einheitliche Vorgehensweise

§ Kontinuierliche Verbesserung

§ Zukunftssicherung und Wachstum

Balanced Scorecard

Documents

Transcript of Balanced Scorecard