16.00 – 17.00 Bojan, Trendovi u Controllingu
17.00 – 17.30 pauza
17.30 – 18.30 Miroslav, NPS (implementator)
18.30 – 19.00 pauza
19.00 – 19.30 Vasja, direktor IT Kappa Star
19.30 – 20.00 Ivana, direktor plana i analize JAFFA
sastanak
okt 2013.
ICV Srbija Psiho-“logika“ u controllingu
sastanak
31. jan 2014.
15. okt. 2013
+ Centralizovani vs decentralizovani controlling (Neoplanta)
+ Business Inteligence alati (Peštan)
+ Analiza varijansi materijala (Carslberg)
+ Analiza varijansi radnika (Bambi)
+ Trikovi u Excelu – GETPIVOT DATA (Grand kafa)
+ Controlling u velikim sistemima (Telekom Srbija)
+ Activity Based Costing (Loreal)
+ IT controlling (Hypo Alpe-Adria Bank)
+ Psiho-“logika“u controllingu (Marija, MCB)
+ 10 trendova u controllingu (Bojan)
10 trendova u controllingu Bojan Šćepanović
10. ICV Srbija sastanak
Beograd, 20 septembar
1. Balanced Scorecard
7. Beyond Bugdeting 8. Rizici
9. Forecasting 10. Agent promene
Interni procesi
Inovacija Operacije Postprodaja
Dizajn Razvoj Napravi Market Servis
Time to market Supply chain
% novih proizvoda % uspešnosti KPI
1.Dizajn
5.Servis
Garancije Povraćaji
First call pass
Dužina čekanja KPI
1. Strateško planiranje
Controlling procesi
2. Operativno planiranje i budžetiranje
3. Prognoziranje (forecasting)
4. Obračun troškova
5. Izveštaji za menadžment (reporting)
6. Controlling projekata i investicija
7. Upravljanje rizicima
8. Funkcionalni controlling (konsolidacija, R&D, fabrički, HR, prodajni controlling...)
9. Podrška menadžmentu
10. Unapređenje organizacije, procesa, instrumenata i sistema
Troškove vezujemo za nosioce troškova (cost objects). Klasičan nosioc troška je proizvod.
Nosioc troška može da bude i : + mesto troška (cost centar) + usluga + projekat + kupac + zaposleni + aktivnost/proces
Proizvod
• Nectar Life Organic Jabuka 100%
1 L
Kupac
• Troškovi oko kupca MAXI, koji kupuje širok asortiman proizvoda kompanije NECTAR
Usluga
• Telefonska podrška kupcima na broju 0800-NECTAR
Projekat
• Projekat razvoja i uvođenja novog soka na bazi maline
Brend
• Family kategorija sokova
Cost centar
• Kontrola kvaliteta, Finansije, Mašinska radionica, Linija za punjenje 1L
Aktivnost
• Razvoj i ažuriranje sajta
www.nectar.rs
Koliko me košta proces (aktivnost) ?
+ Knjiženje jedne transakcije?
+ Pravljenje jedne fakture?
+ Obračun platnog listića?
+ Zapošljavanje novo-zapsolenog?
+ Customer care (call servis)
+ Izrada budžeta?
+ Naručivanje materijala?
P&L 6. OPO/Dashboard 7. Beyond Bugdeting 8. Rizici 9. Forecasting 10. Agent promene
Koliko vas pravi analizu profitabilnosti po proizvodima?
...a analizu profitabilnosti po kupcima?
Customer P&L
Bruto prodaja
- rabati, popusti, diskonti
Neto prodaja
- varijabilni troškovi (proco)
Contribution 1
Troškovi vezani za pripremanje narudžbenice
- troškovi koji zavise od broja faktura i broja stavki na fakturi, kao što su:
- call centar
- pakovanje
- transport
- generisanje fakture
- troškovi credit menadžmenta (u zavisnosti od roka plaćanja)
- troškovi napora dobijanja kupca pre narudžbenice
- troškovi povraćaja robe
- troškovi garancije
- troškovi kataloga
- troškovi servisa
Contribution 2
- troškovi prodajne sile (broj poseta)
- trošak customer service
Contribution 3 (profitabilnost kupca)
Customer P&L
Bugdeting 8. Rizici 9. Forecasting 10. Agent promene
Beyond Bugdeting 8. Rizici 9. Forecasting 10. Agent promene
Managing traffic performance - one alternative
Who is in control?
Based on which information?
Managing traffic performance - another alternative
Who is in control?
Based on which information?
In which are values most important? Which is most efficient?
The world has changed
what about the way we lead and
manage?
We must address both processes and leadership
Processes
Relative and directional goals
Dynamic planning, forecasting and resource allocation
Holistic performance evaluation
Beyond Budgeting
Rigid, detailed and annual
Rules-based
micromanagement
Centralised command and control
Secrecy, sticks and carrots
Values based Autonomy Transparency Internal motivation
Leadership
Companies on a similar journey
”I have been waiting for this for 20 years” (CEO)
Beating the competition 40 years in a row
Europe’s most cost effective universal bank
(Main Norwegian cases)
(Some international cases)
The Beyond Budgeting principles
Change in leadership
1. Values - Govern through a few clear values, goals and boundaries, not detailed rules and budgets
2. Performance - Create a high performance climate based on relative success, not on meeting fixed targets
3. Transparency - Promote open information for self management, don’t restrict it hierarchically
4. Organization - Organize as a network of lean, accountable teams, not around centralized functions
5. Autonomy - Give teams the freedom and capability to act; don’t micro-manage them
6. Customers - Focus everyone on improving customer outcomes, not on hierarchical relationships
Change in processes
7. Goals - Set relative goals for continuous improvement, don’t negotiate fixed performance contracts
8. Rewards - Reward shared success based on relative performance, not on meeting fixed targets
9. Planning - Make planning a continuous and inclusive process, not a top-down annual event
10. Coordination - Coordinate interactions dynamically, not through annual planning cycles
11. Resources - Make resources available as needed, not through annual budget allocations
12. Controls - Base controls on relative indicators and trends, not on variances against plan
Start of the Statoil journey - solving a serious budget conflict
Step 1
The budget purposes
Separate
Budget = •Target
•Forecast
•Resource allocation
Target
Step 2
Improve
• Ambitious
• Relative KPIs where possible
• Holistic performance evaluation
Forecast
• Unbiased - expected outcome
• Limited detail
Resource allocation
“Same number –conflicting purposes” ”Different numbers”
• Dynamic - no annual allocation
• KPI targets, mandates, decision gates & decision criteria
• Trend monitoring
“Event driven - not calendar driven”
Ko želi još više:
Beyond Budgeting
Bugdeting
8. Rizici 9. Forecasting
10. Agent promene
Katastrofa
Dostupnost resursa
Akcija konkurenta
Društvena sigurnost
IT sigurnost
Outsourcing
Ekonomski uticaj
IT Infrastru ktura
Verovatnoća
Značaj
Bugdeting 8. Rizici 9. Forecasting
10. Agent promene
1. Rezultati
2. Analiza varijansi
3. Akcioni plan 4. Ozdravljenje
Mesečni forecast +do kraja godine ili +12 meseci unapred
3. 18-mesečni rolling forecast + 18 meseci unapred
10. Agent promene
Controller je... sparing partner?
