Performance Management System: Implementation [Part 4 & 5] Presented by: Josua Tarigan, MBA, CMA, CFP, CSRS

Transkripsi

1 Performance Management System: Implementation [Part 4 & 5] Presented by: Josua Tarigan, MBA, CMA, CFP, CSRS

2 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 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 Slide 4

5 mindset Slide 5

6 !""#$ Memiliki Pengukuran indikator kinerja bisnis Mengintegrasikan indikator kinerja bisnis dalam 4 (empat) perspektif Slide 6

7 !""#$ 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 %&' 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 %&' 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 ( ) * ' +,- 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 +,- OBJECTIVES Increase the number of new products Increase proprietary products Decrease new product development time Innovation MEASURES Percentage revenue from new product Percentage revenue from proprietary products Time to market (from start to finish) Slide 11

12 +,- OBJECTIVES Increase process quality Increase process efficiency Decrease process time Operations MEASURES Quality costs Percentage of defective units Output yields Unit cost trends Output/input(s) Cycle time and velocity Manufacturing Cycle Efficiency Slide 12

13 . +,- OBJECTIVES Increase market share Core MEASURES Market share (percentage of market) Increase customer retention Increase customer acquisition Increase customer satisfaction Increase customer profitability Percentage of repeating stakeholder Number of new customer Ratings from customer surveys Customer profitability Slide 13

14 . +,- Performance value OBJECTIVES MEASURES Improve product image and reputation Improve product functionality Ratings from stakeholder surveys Ratings from customer surveys Improve product quality Increase delivery reliability Percentage of returns On-time delivery percentage Aging schedule Slide 14

15 +,- OBJECTIVES REVENUE GROWTH MEASURES Increase the number of customer Develop new customer and markets Adopt a new pricing strategy Percentage of revenue from new customer Percentage of revenue from new sources cross subsidies Slide 15

16 +,- OBJECTIVES Reduce unit Production cost Reduce unit customer cost Cost Reduction MEASURES Unit production cost Unit customer cost Slide 16

17 +,- OBJECTIVES Improve asset utilization ASSET UTILIZATION MEASURES Return on investment ROI Economic value added EVA Slide 17

18 / & &+ 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 18

19 !0 1 * (%$ %/ 2 /! "!# $ % & '!("!# $ (#)$& *!(+ "!,$ ( $#+ $& -./ + $ $ 0, $+ $ $%$!$ 1$23%3 4 56"5 6, &! + $ $ $$

20 3 Tingkat Kepentingan = tinggi Dukungan = rendah Gap = Penting tetapi tidak didukung Slide 20

21 3 Dukungan = tinggi False Alarm = tidak penting tetapi didukung Tingkat Kepentingan = rendah Slide 21

22 ,.. 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 22

23 ,. 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 23

24 ,. 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. ROI = Controlable margin Harta perusahaan EVA = mengukur kinerja berdasar laba ekonomi Slide 24

25 Thank you for your attention! Josua Tarigan Business Accounting Program Petra Christian University, Indonesia P: E: FB: Slide 25