Quagini / Tonchia Performance Measurement

Linking Balanced Scorecard to Business Intelligence
1. Auflage 2010
ISBN: 978-3-642-13235-3
Verlag: Springer
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 156 Seiten

Business Intelligence (BI) and Performance Management (PM) - the development and delivery of business insight for users and the management of execution based on that insight - are two solution-types that promise to bring great value to enterprises. Yet most organizations haven't yet realized the elusive bene?ts of these two important disciplines. The reasons for this are manifold. However, the primary causes are the culture of the organization and it leadership. This is a topic, which I've addressed at length in my latest book: Pro?les in Performance - Business Intelligence Journeys and the Roadmap for Change. The culture and leadership of the organization determines the importance and strategic intent surrounding the use of BI and PM. Sadly, most organizations lack the motivation to embrace transparency and accountability - or to align with the strategy of the organization - enabling execution and coordination in unison with the mission. However, once an organization and its leadership are ready to take a step towards real change - creating an environment of openness, sharing and alignment - with BI and PM as its centerpiece - the next question then becomes one of 'how and where to begin'? Even with great strategic intent, missteps in the development and deployment of BI and PM and can cause disillusionment and disappointment - lending support to the naysayers of the organization - and leading to failure and abandonment of these critical programs.

Stefano Tonchia, Ph.D., is Full Professor of Business & Innovation Management at the University of Udine, Italy. He is the Dean of the Project Management School at Alenia Aeronautica, the Italian Aeronautics Company, and Honorary Commander USAF Aviano Air Base He has written many articles on international journals, and published several books, including 'Process Management for the Extended Enterprise' (2004) and 'Industrial Project Management' (2008), both for Springer. He is an international leading expert on Lean Management, Project Management, BPR and Performance Measurement. www.tonchia.it. Luca Quagini, engineer and business consultant, since 1997 he is CEO of SDG Group, a global management consulting firm that specialises in Business Performance Management and Analytical Applications design and development. He is the founder and Head of the Master in Business Intelligence and Knowledge Management at the University of Verona. He is the creator of the Management Intelligence methodology, as well as author of numerous publications dedicated to the Planning and Management Control themes and information processing to support decision making. www.sdggroup.com.

Autoren/Hrsg.

Quagini, Luca

Tonchia, Stefano

Inhaltsverzeichnis

1;Foreword;6
2;Contents;8
3;Introduction;12
4;Chapter 1: Performance Measurement and Indicators;16
4.1;1.1 Company Management and Performance Measurement;16
4.2;1.2 Operational Performances;18
4.3;1.3 Customer Satisfaction Measurement;20
5;Chapter 2: Cost and Productivity Performances;24
5.1;2.1 Innovation in the Accounting Systems;24
5.2;2.2 Balance Sheet Indicators and Corporate Value;25
5.3;2.3 Capital Budgeting: Investment Analysis and Evaluation;27
5.4;2.4 Cost Accounting;28
5.5;2.5 Relationship Between Cost Performance and Economic-Financial Results;30
5.6;2.6 Cost Performance Measurement;32
5.7;2.7 Efficiency and Productivity Performance Measurement;35
6;Chapter 3: Non-cost Performances;38
6.1;3.1 Total Quality Management and Quality Dimensions;38
6.2;3.2 Purchasing and Vendor Quality Rating;40
6.3;3.3 Engineering and Manufacturing Internal Quality;41
6.4;3.4 Quality Costs;43
6.5;3.5 Time Performances;44
6.6;3.6 The Flexibility Performance;47
7;Chapter 4: Performance Measurement Systems;50
7.1;4.1 What is PMS?;50
7.1.1;4.1.1 PMS Evolution;51
7.1.2;4.1.2 Dashboards - Balanced Scorecard;51
7.1.3;4.1.3 Business Intelligence Technology;52
7.1.4;4.1.4 Importance and purposes of the PMS;53
7.2;4.2 PMS Characteristics;54
7.2.1;4.2.1 Performance Indicators and Measures;54
7.2.2;4.2.2 Architecture;56
7.2.3;4.2.3 Interfaces;57
7.3;4.3 PMS Models;58
7.3.1;4.3.1 Vertical/Hierarchical and Truncated-Pyramid Models;59
7.3.2;4.3.2 Balanced Scorecard or Tableau de Bord Models;63
7.3.3;4.3.3 Value Chain and By-Process Models;70
8;Chapter 5: Design and Integration of the PMS;75
8.1;5.1 The Design/Implementation Process;75
8.2;5.2 PMS and Organization;79
8.3;5.3 Human Resource Evaluation;79
8.4;5.4 Measuring Intangible Assets;83
8.5;5.5 PMS and Strategy;87
8.6;5.6 Performance Improvement Projects;90
8.7;5.7 Future Research on PMS;91
9;Chapter 6: Performance Management: From Decision Support to Performance Governance;95
9.1;6.1 Main Components of CPM Frameworks;98
9.1.1;6.1.1 Planning and Forecasting;98
9.1.2;6.1.2 Balanced Scorecard and Dashboard;99
9.1.3;6.1.3 Profitability and Cost Management;99
9.1.4;6.1.4 Group Reporting and Financial Consolidation;99
9.2;6.2 CPM Softwares;100
9.2.1;6.2.1 Oracle Hyperion;101
9.2.2;6.2.2 SAP Business Objects;101
9.2.3;6.2.3 IBM Cognos;102
9.2.4;6.2.4 SAS;102
9.2.5;6.2.5 Microsoft;102
9.2.6;6.2.6 Board;103
9.2.7;6.2.7 Tagetik;103
9.3;6.3 CPM Project Enablers;103
9.3.1;6.3.1 Metrics Definition;104
9.3.2;6.3.2 Cause-Effect Maps and Relationships;104
9.3.3;6.3.3 Modeling Data Management;105
9.4;6.4 Key Roles;105
9.4.1;6.4.1 The Management Consultant;106
9.4.2;6.4.2 The Business Intelligence Expert;106
9.4.3;6.4.3 The Performance Management Architect;106
10;Chapter 7: Luxottica, a New ``Vision´´ for the Supply Chain;108
10.1;7.1 The Success of Luxottica;109
10.1.1;7.1.1 A Constantly Changing Scenario;109
10.1.2;7.1.2 The Needs of the Supply Chain;110
10.2;7.2 Operational Performance Management;111
10.2.1;7.2.1 OPM and the SCOR Model;111
10.2.2;7.2.2 Analysis and Approach;112
10.2.3;7.2.3 Critical Success Factors;113
10.3;7.3 Supply Chain Processes;115
10.3.1;7.3.1 Raw Material Logistics;115
10.3.2;7.3.2 Product Lifecycle;116
10.3.3;7.3.3 Finished Product Logistics;117
10.3.4;7.3.4 Quality;117
10.3.5;7.3.5 Planning;118
10.3.6;7.3.6 Purchasing;119
10.3.7;7.3.7 Product Development;119
10.4;7.4 From the Map to the OPM Solution;119
10.4.1;7.4.1 The Project Architecture;121
10.4.2;7.4.2 Conclusions;121
11;Chapter 8: The Monte dei Paschi di Siena ``Controlling Data Farm´´, the CPM of the Oldest Bank in the World;125
11.1;8.1 Performance in a Bank Group;126
11.1.1;8.1.1 CPM as an Organisational and Information Synthesis;126
11.1.2;8.1.2 Multi-management Integration of Information;127
11.1.3;8.1.3 The Design Guidelines;129
11.1.3.1;8.1.3.1 Standardisation Versus Customisation of the Analysis Models;129
11.1.3.2;8.1.3.2 ``Extended´´ CPM: Integrating Enterprise Data Management;130
11.1.3.3;8.1.3.3 Production Time/Data Publication: Completeness/Quality Versus Timeliness;130
11.1.3.4;8.1.3.4 Quality and Relevance of Information;130
11.1.3.5;8.1.3.5 CPM Analysis Areas;130
11.2;8.2 Workshop Interventions;131
11.2.1;8.2.1 Reporting;131
11.2.2;8.2.2 Network Control;132
11.2.3;8.2.3 Flows/CRM;132
11.2.4;8.2.4 Costs;133
11.2.5;8.2.5 Finance;133
11.2.6;8.2.6 Risk Management;134
11.2.7;8.2.7 Quality of the Credit;135
11.2.8;8.2.8 Wealth Risk Management;135
11.3;8.3 Integration Drivers;136
11.3.1;8.3.1 The Product Master Catalogue;136
11.3.2;8.3.2 The Consistency Between Subsidiaries and Business Segments;137
11.3.2.1;8.3.2.1 Branch Management;137
11.3.2.2;8.3.2.2 Business Segment;137
11.3.2.3;8.3.2.3 Cost Allocation Product/Customer/Branch;138
11.3.3;8.3.3 As-Is and Pro-Forma Vision;139
11.4;8.4 Macro Information Flow Architecture;139
11.4.1;8.4.1 Architectural Criticalities;140
11.5;8.5 The Continuous Evolution of CPM;141
12;Chapter 9: Sorgenia, Giving Energy to Performance;146
12.1;9.1 The Liberalisation of the Electricity Market;147
12.1.1;9.1.1 Production;147
12.1.2;9.1.2 Transmission and Distribution;147
12.1.3;9.1.3 Sales;148
12.2;9.2 Eligibility and Market Segments;148
12.3;9.3 Sorgenia and the Balanced Scorecard;149
12.3.1;9.3.1 Critical Success Factors;150
12.3.1.1;9.3.1.1 Support for Change;150
12.3.1.2;9.3.1.2 Technological Support;150
12.3.2;9.3.2 The Perspectives;151
12.4;9.4 The Key Performance Indicators;153
12.4.1;9.4.1 Defining targets;154
12.4.2;9.4.2 The Scoring Process by KPI and Segment;155
12.4.3;9.4.3 The Scoring Process by Perspective and Total;156
12.5;9.5 From the Segment to the Company;158
12.5.1;9.5.1 The Results Achieved;159
13;References;160
13.1;Web sites;163
14;Index;164