Performance Management System: Implementation. Presented by: Josua Tarigan, MBA, CMA, CFP, CSRS

Transkripsi

1 Performance Management System: Implementation Presented by: Josua Tarigan, MBA, CMA, CFP, CSRS

2 Implementing Performance Management Where Do You Begin Implementing Performance Management? Implement performance management is a series of sequential steps instead one big bang Prioritize or Maximize? Many improvement intitiatives can add value Slide 2

3 Implementing Performance Management Most organizations overplan and underexecute A good strategy will always trump good organizational execution World class companies spend their time in both types of rooms, pursuing good strategy and effective process BPM should be drives the behavior of managers and employees on all levels in the organization (Frank Buytendijk, 2009) Slide 3

4 The Implementation Design Your Systems Get CEO Supporting Choose Your Framework Slide 4

5 visi From Vision to BPM mindset goal Tujuan Strategik Ukuran strategik Lag indikator Lead indikator target Program/ Aktivitas anggaran Financial performance customer performance Internal business process Learning & growth Slide 5

6 Balanced Scorecard: Measures that drive Performance (Kaplan and Norton, 1992) Memiliki Pengukuran indikator kinerja bisnis Mengintegrasikan indikator kinerja bisnis dalam 4 (empat) perspektif Slide 6

7 Balanced Scorecard: Measures that drive Performance (Kaplan and Norton, 1992) Keseimbangan antara kinerja keuangan & kinerja non keuangan dan Kinerja jangka pendek & kinerja jangka panjang Kartu yang digunakan untuk mencatat score kinerja Bisnis baik kinerja Individu maupun kinerja organisasi Slide 7

8 Relationship between Perspective customer To achieve our vision, How should we appear to our customer drive drive To succeed financial, How should we appear to our shareholder 3 financial 4 Indikator Kinerja Bisnis 1 2 Learning and Growth To achieve our vision, How will we sustain our Ability to change and Improve? drive Internal business process To satisfy our shareholders and customer What business process must we excel? drive Slide 8

9 Relationship between Perspective KEUANGAN drive PELANGGAN drive PROSES BISNIS INTERNAL drive PEMBELAJARAN PERTUMBUHAN SHAREHOLDER VALUE 5 FIRM EQUITY = FIRM CULTURE x BRAND EQUITY 1 3 ORGANIZATIONAL CAPITAL HUMAN CAPITAL = EMPLOYEE CAPABILITY X EMPLOYEE COMMITMENT 4 2 Slide 9

10 Learning & Growth Perspective Indicator: An Example Commitment and Capability OBJECTIVES MEASURES Increase employee capability Increase employee Motivation and Alignment Employee satisfaction ratings Employee turnover percentages Employee productivity Suggestions per employee Suggestions implemented per employee Increase information systems capabilities Percentage of process with real time feedback capabilities Percentage of customer facing employee With on line accesses to customer and Product information Slide 10

11 Market Value: Tangible and Intangible Asset Indikator kinerja bisnis Perspektif Keuangan Indikator kinerja bisnis Perspektif Pelanggan Indikator kinerja bisnis Perspektif Internal Proses Indikator kinerja bisnis Perspektif Learning & Growth Create Create Create Create Book Value Assets Balance Sheet Intellectual & Intangible assets M A R K E T V A L U E Slide 11

12 14 Management Tools in that Usage in Indonesia (GML Research) Ranking Deskripsi 1 SWOT Analysis 2 Balance Scorcerad 3 ISO 9001: Benchmarking 5 GCG (Good Corporate Governance) 6 CSR (Corporate Social Responsibility) 7 CRM (Customer Relatinship Management) 8 Knowledge Management 9 Total Quality Management 10 Activity Based Costing 11 Porter s Five Forces 12 Six Sigma 13 EVA (Economic Value Added Analysis) 14 BCG Matrix, Malcom Baldrige, BOS, Ansoff Strategy etc

13 Wrong things in determine KPI Tingkat Kepentingan = tinggi Dukungan = rendah Gap = Penting tetapi tidak didukung Slide 13

14 Wrong things in determine KPI Dukungan = tinggi False Alarm = tidak penting tetapi didukung Tingkat Kepentingan = rendah Slide 14

15 Dukungan KPI Mapping Inefficiently Great Normal Ineffectively Tingkat Kepentingan Slide 15

16 Performance Evaluation: Cost Center Penilaian kinerja pusat biaya hanya berdasar pada sampai sejauh mana manajer dapat mengendalikan biaya terkendali sesuai dengan yang dianggarkan Pengukuran berdasar angka prosentase perbedaan antara aktual dengan anggaran, seperti target penyimpangan (variance) maksimal hanya 5% dari anggaran. Slide 17

17 Performance Evaluation: Profit Center Penilaian kinerja pusat biaya hanya berdasar pada sampai sejauh mana manajer dapat mengendalikan LABA sesuai dengan yang dianggarkan Pengukuran berdasar angka prosentase perbedaan antara aktual dengan anggaran, seperti target penyimpangan (variance) maksimal hanya 5% dari anggaran. Slide 19

18 Performance Evaluation: Investment Center Penilaian kinerja pusat biaya hanya berdasar pada sampai sejauh mana manajer dapat mengendalikan LABA (controllable margin) dan INVESTASI (harta perusahaan) sesuai dengan yang dianggarkan Pengukuran berdasar ROI (return on investment). ROI mengukur efektivitas manajemen dalam mendayagunakan harta dalam upaya menciptakan laba. Controlable margin ROI = Harta perusahaan EVA = mengukur kinerja berdasar laba ekonomi Slide 21

19 Thank you for your attention! Josua Tarigan Business Accounting Program Petra Christian University, Indonesia P: E: FB: Slide 39