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Modelos de gestión como herramientas para incrementar la productividad bancariala productividad bancariaVisión integral y alineación
Fernando OlivaIII Congreso Latinoamericano de ProductividadIII Congreso Latinoamericano de Productividad y Gestión Bancaria | 26 y 27 de Agosto de 2010San José, Costa Rica
¿Qué es la ¿Qué esProductividad?
© 2010 Deloitte S.C. Todos los derechos reservados2 III Congreso Latinoamericano de Productividad y Gestión Bancaria
Definiciones de productividad
Hay tantas definiciones de productividad como autores o analistas escriban sobre ella. Algunos ejemplos:escriban sobre ella. Algunos ejemplos:• La productividad es la razón entre la producción obtenida por un sistema
productivo y los recursos utilizados para obtener dicha producción.• Capacidad de producción por unidad de trabajo.• Incremento o disminución de los rendimientos finales en función de los
factores productivosfactores productivos.• La cantidad de bienes o servicios producidos con la cantidad de recursos
utilizados. En términos monetarios se traduce en:Productividad = Ingresos / Costo
Cantidad * costo unitario
Cantidad * precio de venta unitarioprecio de venta
• En definitiva las principales variables para impactar en la productividad de acuerdo a este planteo son: Precio, Cantidad y Costo.
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria3
p , y
Definiciones de productividad (cont.)
• Sin embargo, estas definiciones y sus variables, están fuertemente asociadas al concepto de fábrica o producción industrial, en la que hayasociadas al concepto de fábrica o producción industrial, en la que hay una cierta relación lineal entre los bienes consumidos (tanto sean bienes materiales como horas mano de obra) y el resultado que se produce (típicamente un producto terminado)(típicamente un producto terminado).
• Cuando queremos aplicar este concepto en los servicios las relaciones no son tan lineales.
• Y si de servicios “complejos” se habla, el sector Financiero es una de las industrias más complejas.
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria4
¿Qué es realmente ¿Qué es e e ela Productividad?
© 2010 Deloitte S.C. Todos los derechos reservados5 III Congreso Latinoamericano de Productividad y Gestión Bancaria
La productividad inserta en el modelo real de una i ió fi iorganización financiera
• Para analizar la productividad en la Banca empiezan a jugar una cantidad de elementos o disparadores (drivers) de la misma quecantidad de elementos o disparadores (drivers) de la misma que debemos primero identificar, luego comprender y por último integrar.
REGULACIÓN EXPECTATIVAS
ORGANIZACIÓN CANALES
EXPECTATIVAS
PRECIOTALENTO/
CANTIDAD COSTOCAPITAL HUMANO
CLIENTES
PROCESOS RIESGOS
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria6
MERCADO CONFIANZA
De la conjunción de los distintos conceptos podemos ll li l d ti id d d d di ti tllegar a analizar la productividad desde distintas perspectivas
REGULACIÓN EXPECTATIVAS
ORGANIZACIÓN CANALES
EXPECTATIVAS
PRECIOTALENTO/
CANTIDAD COSTOCAPITAL HUMANO
CLIENTES
PROCESOS RIESGOS
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria7
MERCADO CONFIANZA
De la conjunción de los distintos conceptos podemos ll li l d ti id d d d di ti tllegar a analizar la productividad desde distintas perspectivas (cont.)
Perspectiva• ¿Cómo incrementamos la eficiencia de los recursos humanos?• ¿Cómo mejorar la motivación, la retención y la lealtad de las personas?
Consideraciones
¿Cómo mejorar la motivación, la retención y la lealtad de las personas?• ¿Cómo mejorar las competencias y la alineación de los equipos?• ¿Cómo están organizados mis recursos frente a las distintas actividades?
Talento/Capital Humano
Procesos
• ¿Cuáles son los procesos críticos desde el punto de vista de la organización?• ¿Cuáles son los procesos clave desde el punto vista del cliente?• ¿Cómo mejoramos su eficacia y eficiencia?Procesos ¿Cómo mejoramos su eficacia y eficiencia?• ¿Cómo atendemos a distintos tipos de clientes?
• ¿Cuál es mi estrategia de canales frente a los distintos clientes?
Canales
• ¿Cuál es mi estrategia de canales frente a los distintos clientes?• ¿Cuáles son mis canales más eficientes para los clientes?• ¿Cómo potenciar el uso de los canales alternativos?• ¿Cómo afrontar el desafío de atender a los segmentos de menores
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria8
¿Cómo afrontar el desafío de atender a los segmentos de menores ingresos?
De la conjunción de los distintos conceptos podemos ll li l d ti id d d d di ti tllegar a analizar la productividad desde distintas perspectivas (cont.)
• ¿Cómo realizo una adecuada segmentación?• ¿Cuáles son los clientes rentables del Banco? ¿qué los caracteriza?
Perspectiva Consideraciones
¿Cuáles son los clientes rentables del Banco?, ¿qué los caracteriza?• ¿Cuáles son los atributos por los cuales los clientes están dispuestos a pagar
más?• ¿Cuáles son mis políticas de fidelización de clientes?
Clientes
Organización
• ¿Cómo es la estructura de la organización?• ¿Cuál es la flexibilidad de la misma?• ¿Centralizamos o descentralizamos?Organización • ¿Centralizamos o descentralizamos? • ¿Cómo es la comunicación dentro de mi organización?
Riesgos
• ¿Cómo es la política de riesgo de mi organización?• ¿Cuál es la flexibilidad de la misma a los cambios del mercado?• ¿Cómo se administran los mismos?• ¿Cuáles son los costos de “no calidad” crediticia?
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria9
• ¿Cuáles son los costos de “no calidad” crediticia?
De la conjunción de los distintos conceptos podemos ll li l d ti id d d d di ti tllegar a analizar la productividad desde distintas perspectivas (cont.)
• ¿Cómo reaccionamos a la demanda del mercado?• ¿Cuánto es nuestro Time To Market?
Perspectiva Consideraciones
¿Cuánto es nuestro Time To Market?• ¿Mercado internacional, local o ambos?Mercado
Regulación
• ¿Cómo se alinean mi políticas a las políticas de regulación?• ¿Cuál es el “costo regulatorio” que estamos teniendo?• ¿Cómo inciden las políticas regulatorias en nuestro negocio?Regulación ¿Cómo inciden las políticas regulatorias en nuestro negocio?• ¿Cuánto tiempo demoramos en alinearnos a las nuevas políticas?
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria10
Los “modelos de gestión”os ode os de ges ó
© 2010 Deloitte S.C. Todos los derechos reservados11 III Congreso Latinoamericano de Productividad y Gestión Bancaria
Los distintos modelos de gestión
Alternativas / visión tradicional:• Modelos de gestión basados en la información financiera vinculados (o• Modelos de gestión basados en la información financiera, vinculados (o
no) con esquemas de compensación.• Modelo de gestión basados en el presupuesto (y su cumplimiento),
vinculados (o no) con esquemas de compensación.• Modelos de gestión basados en indicadores, tableros de control,
iniciativas organizacionalesiniciativas organizacionales.• Modelos de gestión basados en el control de los costos.
En general, en una visión “simple”: Los modelos de gestión se piensan como la forma de informar, planificar, medir, monitorear un negocionegocio…
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria12
Los distintos modelos de gestión (cont.)
Visión “amplia”:• Modelos de gestión de los recursos humanos• Modelos de gestión de los recursos humanos.• Modelos de gestión y mejora de los procesos.• Modelos de gestión y relacionamiento del gobierno de la organización.g y g g• Modelo de gestión de los riesgos.
Visión “compleja”: Un modelo de gestión bien definido articula la visión de la organización, con la acción, alineando los comportamientos de la gente y los procesos qué, basados en tecnología, satisfacen a losla gente y los procesos qué, basados en tecnología, satisfacen a los clientes de forma de asegurar el cumplimiento de los objetivos establecidos por los accionistas.
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria13
¿Cuál es el problema?¿Cu es e p ob e ?
© 2010 Deloitte S.C. Todos los derechos reservados14 III Congreso Latinoamericano de Productividad y Gestión Bancaria
¿Cuál es el problema?
Lo más común es encontrarnos con:• Destinas visiones de lo que es la productividad que muchas veces se• Destinas visiones de lo que es la productividad, que muchas veces se
preocupan o concentran en uno de los elementos clave vistos anteriormente.
• Una visión “operativa” de la productividad que no se vincula con la visión financiera y en definitiva con las formas en que se miden el “éxito” de una organización.g
• Todo lo que se combina en distintos modelos de gestión, que muchas veces siguen esta concepción parcial de la realidad de un Banco.
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria15
¿Cuál es el impacto de lo anterior?
• Esto, de acuerdo a nuestra experiencia puede llegar a generar las siguientes situaciones:siguientes situaciones:–Estrategia que se diluye a lo largo de la organización.– Iniciativas “estratégicas” que no tienen presupuesto.– Iniciativas con presupuesto que no están vinculadas con la estrategia.–Esfuerzos organizacionales compartimentados.–Gran cantidad de iniciativas organizacionales de las más diversas
temáticas … muchas e las cuales pueden “chocar” entre si.–Entre otras.Entre otras.
• En definitiva, muchas veces nos encontramos con “esfuerzos” individuales que no logran los resultados esperados.
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria16
Conceptos clave:Vi ió I t lVisión Integral y AlineaciónAlineación
© 2010 Deloitte S.C. Todos los derechos reservados17 III Congreso Latinoamericano de Productividad y Gestión Bancaria
Concepto clave: Visión Integral
Competidores OrganismosR l d
Socios Estratégicos
Proveedores
p
Partes interesadas
Reguladores
EmpresaAccionistas /Propietarios
Empresa
ValoresQué es importante
para nosotros
MisiónPor qué existimos
VisiónQué queremos ser
EstrategiaCómo vamos a alcanzar lo que queremos ser
EstructuraSistemas de Control
Clientes
para nosotros
Cadena de ValorRecursosFísicos
Creación de Valor
Comunidad
Activos IntangiblesCapital
HumanoCapital de la Información
Capital Organizacional Genteg Gente
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria18
Concepto clave: Visión Integral (cont.)
• Debemos considerar la interrelación que existe en todos estos factores y que finalmente la productividad se inserta en el modelo real de unaque finalmente la productividad se inserta en el modelo real de una organización.
• Esto implica que al momento de identificar qué acciones d j l d ti id d d b idemprenderemos para mejorar la productividad debemos considerar y
evaluar los impactos de nuestras acciones en todos los elementos de la organización, no sólo los aspectos que en principio son afectados por nuestra iniciativa/programa/plan/proyecto particular.
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria19
Concepto clave: Alineación
• Hasta el momento analizamos las definiciones de Productividad, los componentes que entendemos que realmente la afectan y enumeramoscomponentes que entendemos que realmente la afectan y enumeramos distintos modelos de gestión que buscan mejorarla. También comentamos algunos problemas que hemos detectado en nuestros clientes vinculados con esta temáticaclientes vinculados con esta temática.
• Ahora bien, de nuestra experiencia hemos visto que uno de los mayores desafíos que se presentan a las organizaciones cuando quieren implementar modelos de mejora de la productividad es cómo vincular las operaciones con las finanzas.
• Lo cierto es que la mejora de la productividad se tiene queLo cierto es que la mejora de la productividad se tiene que operativizar en: cambios de comportamientos, mejora en los procesos, mejor administración del riesgo, etc. …. y tiene que impactar en los resultados financierosimpactar en los resultados financieros.
• Si no se da esto, la mejora de la productividad no será sostenible en el tiempo.
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria20
Concepto clave: Alineación (cont.)
¿Cómo podemos hacer para hacer operativa esa vinculación entre las operaciones y las finanzas?operaciones y las finanzas?• Una alternativa es utilizar el concepto de “Arboles de Valor”.• Es un esquema conceptual que busca explicar cómo se logran los
resultados financieros (identificando “value drivers”).• Esta explicación se logra mediante la vinculación de los resultados
financieros con las iniciativas operativas concretasfinancieros con las iniciativas operativas concretas.• Es una herramienta de comunicación, aprendizaje y que apoya a la toma
de decisiones importantes.
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria21
Concepto clave: Alineación (cont.)
Se deben ir desagregando los value drivers con una visión contable hasta llegar a un nivel que indica elementos operativos sobre los cualesllegar a un nivel que indica elementos operativos sobre los cuales actuar para incrementar el valor (value drivers operativos).
Base
Gastos Op
Salarios
Edifi i
Hs. Extra
MtGastos Op.
Sucursales
Edificios Mts.
# sucursalesSucursales # sucursales
Costo por sucursal
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria22
por sucursal
Armado de los Value DriversEjemplo simplificado de Tarjetas de CréditoEjemplo simplificado de Tarjetas de Crédito
Ingresos porIngresos por financiación
Comisiones a comerciosIngresos por costo
Ingresos
Flujo de Caja Operativo
Ingresos por costo de renovación
Costos
Valor de la Unidad de
Inversión
Realizaremos un análisis simplificado del Árbol de Valor correspondiente a las Comisiones a Comercios
U dad deNegocio Tarjetas de Crédito
Costo de los Fondos Propios
Costos de deudaCosto del Capital
Tasa de Descuento
Expectativas de la Casa Matriz
Economía internacional,
i l
©2010 Deloitte S.C. - Todos los derechos reservados
Leverage
III Congreso Latinoamericano de Productividad y Gestión Bancaria23
regional y nacionalNota: modelo simplificado a los ejemplos de clarificar los conceptos.
Armado de los Value DriversEjemplo simplificado de Tarjetas de CréditoEjemplo simplificado de Tarjetas de Crédito
Ingresos por
Acciones concretas para aumentar el Market Share
Total de cuentas
Mercado totalIngresos por renovación
Costos
Atributos del producto
• Segmentar clientes por zona• Acordar puntos de ventas con
Centros Comerciales• Firma de Acuerdos de
N° de cuentascon consumo
habilitadas % adquisición (Market Share)
Ingresos por financiación
Puntos de Venta
Promociones específicas
Exclusividad• Revisar la tasa de descuento
(en función de lo anterior)• Mejora del diseño publicitario /
Planes de Marketing• Aumentar el # de promotoras
Monto vendido
% de utilización
financiación
N° de
etc. • Desarrollar plan de convencimiento para comercios medianos.
Comisiones a C
Consumo promedio por cuenta
tarjetas por cuenta
Consumo promedio
... de esta forma podemos seguir construyendo el Árbol de Valor...
Comercios
Tasa de
ppor tarjeta
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria24
asa deDescuento
Nota: modelo simplificado a los ejemplos de clarificar los conceptos.
Armado de los Value DriversEjemplo simplificado de Tarjetas de CréditoEjemplo simplificado de Tarjetas de Crédito
Ingresos por
Acciones concretas para aumentar el Market Share
Total de cuentas
Mercado totalIngresos por renovación
Costos
Atributos del producto
N° de cuentascon consumo
habilitadas % adquisición (Market Share)
Ingresos por financiación
Puntos de Venta
Promociones específicas
Monto vendido
% de utilización
financiación
N° de
etc.
Comisiones a C
Consumo promedio por cuenta
tarjetas por cuenta
Consumo promedio
Factor clave de éxito: Conexión entre la
visión financiera y la Comercios
ppor tarjeta
VISION “FINANCIERA”+ -
yoperativa
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria25
- VISION “OPERATIVA” +
En Deloitte utilizamos el Enterprise Value Map © como l d d tacelerador de este proceso
Shareholder ValueShareholder Value
Acciones vinculadas con:Clientes | Procesos | Riesgos | Talentos | Estructura | etc
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria26
Clientes | Procesos | Riesgos | Talentos | Estructura | etc.
En resumen …
• Dado que la mejora de la productividad se tiene que operativizar en: cambios de comportamientos, mejora en los procesos, mejorcambios de comportamientos, mejora en los procesos, mejor administración del riesgo, etc. … y tiene que impactar en los resultados financieros, es que encontramos útil la herramienta de Arbol de Valor.D t f d t l di ti t i i i ti d l• De esta forma podemos conectar las distintas iniciativas de la organización con su impacto financiero.
• Pero además facilita la coordinación y la alineación estratégica: y g–Podemos encontrar iniciativas de distintas temáticas que “apunta” a
influir sobre los mismos drivers o iniciativas de la misma temática que apuntan a distintos drivers (en algunos casos contrapuestos)apuntan a distintos drivers (en algunos casos contrapuestos).
–Podemos usar esta herramienta para facilitar la discusión estratégica y encontrar así iniciativas que no contribuyen a lograr los objetivos que nos estamos planteado.
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria27
Un ejemplo
How Value is Created(Value Drivers)
Selling General & C f G d S ld Property Plant & R i bl
Revenue Growth Operating Margin(after taxes)
Asset Efficiency Expectations
Shareholder ValueD e l o i t t e E n t e r p r i s e V a l u e M a p T M
(Practical paths to increase shareholder value)It’s easy to say shareholder value is important.Not so easy to make it influence the decisionsthat are made every day: where to spend timeand resources, how best to get things done, and,ultimately, how to win in the competitivemarketplace.
This Map is designed to accelerate theconnection between actions you can take andshareholder value. It is not rocket science and itis not complete, but it can jump-start theprocess of focusing on the things that mattermost and then choosing practical ways to getthem done.
Here are two simple ways to use it:
Start at the top. Working your way down,at each step ask yourself, How will weimprove this? This will help ensure that yourtactics support your objectives.
Start at the bottom. Working your way up,at each step ask yourself, Why are we doingthis? This will help ensure that every tacticleads to shareholder value.
Increase focus onhigh-value/high-potential customers
Increase focus onmost profitableproducts and services
Increase focus onmost effective salesand advertisingchannels
Increase focus onhigh-value/high-potential customers
Increase focus onhigh-value/high-potential customers
Increase focus onmost profitableproducts and services
Increase focus onmost effective salesand advertisingchannels
Increase focus onhigh-value /high-potential customers
Rationalize and/orrefocus channel/media usage
Rationalize and/orrefocus product andservice portfolios
Rationalize targetedcustomer segments
Rationalize and/orrefocus productportfolio
Increase emphasis ondesigning formaterials efficiency
Rationalize/consolidate vendorportfolio
Rationalize and/orrefocus productportfolio
Improve focus onhigher-value products
Rationalize and/orrefocus productportfolio
Rationalize and/orrefocus productportfolio
Increase emphasis ondesigning andpackagingfor distribution
Develop businessmodels with low realestate requirements
Reduce number ofdata centers, branchoffices, dealerships,retail outlets, etc.
Rationalize and/orrefocus product andservice portfolios
Outsource businessfunctions
Rationalize and/orrefocus productportfolio
Rationalize and/orrefocus customersegments anddistribution channels
Develop low-Inventorybusiness models
Rationalize and/orrefocus productportfolio
Coordinatemanagement ofcredit/receivablesacross business units
Coordinatemanagement ofpayables acrossbusiness units
Improve effectivenessof organizationalstructures andgovernance models
Rationalizecustomer portfolio
Create barriers toswitching
Increase emphasison differentiatedproducts and services
Differentiate servicetreatment ofcustomers/segments
Increase use of lower-cost delivery/installation channels(self-service, partners, etc.)
Increase use of lower-cost billing channels(automated, self-service,etc.)
Differentiate treatmentof customers/segments
Consolidate companyreal estate/facilities
Consolidate oroutsource design anddevelopmentfunctions
Rationalize ITapplication portfolio
Consolidate oroutsourceimprovement anddeployment
Consolidate oroutsource benefitsadministrationfunctions
Consolidate oroutsource recruitmentfunctions
Refine vendorstrategies
Consolidate oroutsourceprocurement functions
Consolidate and/oralign businessplanning,management andreporting functions
Improve alignment oforganization struc-tures and governancemodels with businessstrategies
Consolidate and/oralign financialplanning,management andreporting functions
Consolidate and/oralign financialaccounting andanalysis functions
Increase emphasis ondesign for productionefficiency
Refine/alignlogistics anddistribution strategies
Rationalize and/orrefocus product andservice portfolios
Consolidate oroutsource productdevelopmentfunctions
Increase emphasis onmodular, extensible,scalable designs
ConsolidateIT systems,production lines andservice mechanisms
Increase emphasis ondesigning formanufacturingefficiency
Increase focus onvendors withfavorable paymentterms
Increase emphasison risk-informed,scenario-basedplanning
Increase emphasis onenterprise-wideprogram planning andcollaborative programdelivery
Increase emphasison continuous,proactive perform-ance management
Establish a culturecentered onoperationalexcellence
Increase focus onpartnership, mergerand acquisitionopportunities
Increase focus onstakeholderrelationships
Establish processimprovement andinnovation as keycompetencies
Establishmanagement of keystakeholderrelationships asorganizational priority
Increase focus onbusiness agility andflexibility
Establish agility andflexibility as keycompetencies
Implement integratedapplications acrossorganizationalboundaries
Consolidate IT,telecom and networkequipment andfacilities
Improve focus onprice-insensitivecustomer segments
Increase emphasis ondifferentiated pricingacross customersegments
Increase focus onmanagerial, forward-looking information
Increase focus onpricing effectiveness/price optimization
Increase focus onR&D, productinnovation, andproduct leadership
Broaden product andservice offerings
Increase emphasis onservice prevention /Reduce need forservice
Rationalize and/orrefocus servicesoffered
Improve focus onhigher-value customerrelationships
Establish product,service and processinnovation as keycompetencies
Improve effectivenessof organizationalstructures
Establish program/project delivery as akey competency
Improve alignment ofcustomer, product,advertising, sales,service, support, andfulfillment strategies
Increase emphasis ongenerating revenuefrom company assets
Increase focus ondeveloping andprotecting intellectualcapital
Acquire competitors Increase focus onstrategic assets
Establishdevelopment ofstrategic assets as akey competency
Increase emphasis onleveraging strategicassets
Rationalize and/orrefocus product andservice portfolios
Rationalize and/orrefocus product andservice portfolios
Consolidate oroutsource learningand developmentfunctions
Improve identificationof stakeholder groupsand establishment ofpriorities
Increase emphasison design forconfigurability/customization
Increase emphasis onaccount/relationshipdevelopment
Rationalize and/orrefocus product andservice portfolios
Improve focus onsegments with loweraverage cost-to-serve
Manage procurementon a national/globalbasis
Manage purchasingon a national/globalbasis
Refine and/or alignmerchandisingstrategies(central vs. localmerchandising, etc.)
Increase emphasis onuse of commoncomponents
Increase emphasis oncustomer retention
Increase proactivepursuit ofpartnerships, mergersand acquisitions
Establishcross-companycollaboration as a keycompetency
Increase use of lower-cost sales channels(telesales, outlets, self-service, etc.)
Rationalize and/orrefocus product andservice portfolios
Rationalize targetedmarkets and customersegments
Increase focus ondivestiture andreinvestment
Improve alignment ofbusiness unitstrategies withenterprise strategies
Improve alignment offinancial strategieswith corporatestrategies
Increase emphasis oncontinuous, proactivemanagement ofinvestment portfolios
Refine days-outstanding strategy
Refine credit/days-receivable strategy
Improve managementof credit risk acrossbusiness units
What You Can Do(Improvement Levers: Business Processes,Assets and Organizational Capabilities)
Change What You Do
- What you provide- Whom you target and serve- How you compete- Where you deploy resources- Which operations you outsource
Acquire New Customers Retain and Grow CurrentCustomers
Leverage Income-Generating Assets Strengthen Pricing
ImproveCustomer Interaction
Efficiency
ImproveCorporate/Shared Services
Efficiency
ImproveDevelopment & Production
Efficiency
ImproveLogistics & Service
ProvisionEfficiency
ImprovePP&E
Efficiency
ImproveInventoryEfficiency
ImproveReceivables & Payables
Efficiency
ImproveManagement & Governance
EffectivenessImprove
Execution Capabilities
Marketing &Sales
AccountManagement
Cross-Sell/Up-Sell Retention
Demand &Supply
ManagementPrice
OptimizationMarketing &Advertising Sales
CustomerService &Support
OrderFulfillment &
BillingIT, Telecom &
Networking Real Estate HumanResources
Procurement(Excluding Production
Materials &Merchandise)
BusinessManagement
FinancialManagement Materials Production MerchandisingLogistics &
DistributionProduct
DevelopmentReal Estate &Infrastructure
Equipment &Systems
FinishedGoods
Work inProcess &
Raw Materials
Accounts,Notes &Interest
Receivable
Accounts,Notes &InterestPayable
BusinessPlanning
ProgramDelivery
BusinessPerformanceManagement
OperationalExcellence
Partnership &Collaboration
RelationshipStrength
Agility &Flexibility
Product &Service
InnovationServiceDelivery
Cash/AssetManagement
StrategicAssets
Volume Price RealizationSelling, General &
Administrative(SG&A)
Cost of Goods Sold(COGS)
Property, Plant &Equipment
(PP&E)Inventory Receivables
& Payables Company Strengths External Factors
Maximize tax benefitsassociated with majorbusiness decisions(M&A, consolidation, out-sourcing site selection etc )
Increase emphasis onpermanently loweringthe company'seffective tax rate
Integrate tax oppor-tunities and issuesinto business planningprocesses
Strengthen corporategovernance structures(composition, selection,roles, etc.)
Strengthen andcommunicate mission,vision, values andethics
Improve communi-cation between theboard, management,shareholders and thepublic
Income Taxes
ImproveIncome Tax
Efficiency
Income TaxManagement Governance
Improve coordinationof operational, invest-ment, financial, M&A,and tax strategiesacross business units
Optimize valuation
Improverelationship/accountdevelopmentprocesses
Provide staff withbetter customerinformation(demographics, inquiryhistory, etc.)
Improve processesfor generating,qualifying andassigning leads
Improvefield sales andtelesalesprocesses
Target newgeographies
Target new segmentswithin currentgeographies
Expand sales andadvertising channels
Acquire new productand service offerings
Increase time spentselling
Improve access toinformation andanalytical tools
Improve effectivenessof marketing,advertising and salesprocesses
Tailor marketing andsales approaches tocustomer segments
Improve totalcustomer experience(purchasing, fulfillment,usage, support, service,etc.)
Improveresponsiveness tocustomer complaints/feedback
Improveunderstanding ofcustomer needs
Proactively managetransition points(life events, ends ofcontracts and leases, etc.)
Tailor accountmanagementapproaches tocustomer segments
Improve effectivenessof cross-sell/up-sellprocesses
Implement proactiveand reactive cross-sell and up-sellcampaigns
Improve identificationof cross-sell/up-sellopportunities
Improve retention andwin-back processes
Improveunderstanding ofchurn/defectiondrivers
Improve identificationof churn/defectioncandidates
Improve
Improve brandawareness / Elevatebrand image
Increase emphasison supply chainmanagement(production, distribution andsales pipelines)
Obtain exclusiveagreements withpartners(licenses, distributorships,etc.)
Improvecommunication andcoordination withdistribution centers
Improvecommunication andcoordination withsales channels
Improve focus onhigher-valuesegments
Provide staff withbetter market andcustomer information
Improve definition ofproduct and servicespecification
Provide staff withbetter competitiveinformation
Improve tailoring ofmarketing andadvertisingapproaches tocustomer segments
Improve emphasis onproduct quality andease of service
Design products forease-of-use / self-service
Improve workforceplanning and dispatchprocesses and tools
Improve capacity/demand planningprocesses, skills andtools
Improve service andsupport processes
Provide staff withbetter customerinformation(profiles, transactionhistories, etc.)
Improve creditanalysisprocesses
Improve pick, packand ship processes
Improveprovisioning/installation processes
Improve invoicing/billing processes
Improve policies andprocesses aroundmerchandise returns
Improve design,development andtesting processes
Improve processes formanaging systemoperations, mainten-ance and changes
Improve end-usersupport andadministrationprocesses
Improve selection,acquisition andcontractingprocesses
Improve installation/deploymentprocesses
Improve dispatch,diagnostic, resolutionand replacementprocesses
Increase utilization ofreal estate
Improve capacity/demand planningprocesses and tools
Improve real estatedesign and develop-ment processes
Improve operationalprocesses(administration, security,energy, HVAC andmaintenance)
Improve real estateselection, acquisitionand contractingprocesses
Improve real estateimprovement anddeploymentprocesses
Improverecruitment andorientation processes
Improvetrainingprocesses
Improve salary andbenefits administra-tion processes /Increase employeeself-service
Improvepayrollprocesses
Improveperformanceassessmentprocesses
Rationalize/consolidate vendorportfolio
Increase use of lower-cost channels(self-service, etc.)
Improve assignmentof procurementtransactions toappropriate staff
Improve demandplanning processesand tools
Improve productprocurementprocesses(equipment, supplies, etc.)
Improve serviceprocurementprocesses(travel, contract labor, etc.)
Provide staff withbetter product andservice information
Improvestrategic planningprocesses
Improveprogram planningprocesses
Improve capitalbudgetingprocesses
Improveprogrammanagementprocesses
Improveaccounting andmeasurementprocesses
Improvecash/treasurymanagementpractices
Improve debt andequity managementprocesses
Increase focus onmaterials-efficientproductionmechanisms
Focus efforts onhigher-value vendorrelationships
Rationalize orderquantities and timing
Improve demandforecastingprocesses, skills andtools
Improve ordering andreceipt processes(raw materials, intermediatematerials, finishedcomponents, etc.)
Improve materialsefficiency ofproduction processes
Provide staff withbetter productinformation and tools
Design products touse cost-effectivematerials
Rationalize productionquantities and timing
Increase use of lower-cost productionchannels
Improve demandforecastingprocesses, skills andtools
Improve capacityplanning processes,skills and tools
Improveproduction schedulingand stagingprocesses
Provide staff withbetter productioninformation and tools
Improvemanufacturing andquality controlprocesses
Rationalize/consolidate vendorportfolio
Improve focus onhigher-value vendorrelationships
Rationalize orderquantities and timing
Improve demandforecastingprocesses, skills andtools
Improvemerchandiseordering and receiptprocesses
Provide staff withbetter information andtools
Improve coordinationwith vendors
Increase quality andconsistency ofmaterials
Rationalize productionquantities and timing
Rationalizemerchandise orderquantities and timing
Increase use of lower-cost logistics anddistribution channels
Improve inventoryreceipt and storageprocesses
Improve transport anddelivery processes/algorithms
Improve focus onhigher-value customersegments andproducts
Rationalize and/orrealign productdevelopmentefforts
Increase use of lower-cost productdevelopmentchannels
Improve productconception/initiationprocesses
Improve utilization ofproduct developmentchannels
Improveprototyping, pilotingand testing processes
Improvedesign anddevelopmentprocesses
Improve identificationand discontinuation ofunsuccessfulefforts
Outsource businessfunctions
Increase use ofleased real estate
Improve termson property andfacilities
Reconfigure facilities /Increase utilization offacilities
Increase use offlexible facilities
Divest low-utilizationreal estate
Increaseuse of leasedproduction equipment
Increase use offlexible/expandableproduction equipment
Increase emphasis ondesign formanufacturability andservice
Improveeffectiveness of plantmaintenance
Increase
Increase use ofleased infrastructure
Increase emphasison build-to-order
Improvecollaboration withvendors/partners
Improvedemand forecasting
Improve logistics/distribution efficiency
Divest low-demand/obsolete inventory
Shorten productioncycles
Rationalize rawmaterials
Improvedemand forecasting
Divest obsoletematerials
Increase focus oncustomer segmentswith low credit/loanneeds
Tighten credit/loanterms
Improve managementof delinquentaccounts
Leverage credit ratingto lengthen paymentcycles and reduceinterest rates
Leverage breadth ofvendor relationshipsto lengthen paymentcycles
Improve managementof debt portfolio
Improve identificationand prediction ofindustry and markettrends
Improve identificationof opportunities andthreats
Improve strategydevelopment capa-bilities at corporateand business-unitlevels
Improve alignment ofbudgets and capitalprograms withstrategic priorities
Improvecommunication ofstrategic directionsand priorities
Improve structuringand launch ofcohesive programportfolios
Improve coordinationand communicationacross programs andprojects
Improve program/project managementmethods and tools
Improve alignment ofprojects with programand businessobjectives
Improvemeasurement andreporting ofoperational andfinancial performance
Improve analysis ofmanagerialinformation
Improve focus onmost importantmanagerialinformation
Improvecommunicationaround improvementpriorities
Improve abilityto launchimprovement efforts
Increase emphasis onquality managementand benchmarking
Improve qualityand speed ofcommunication withpartners
Improve ability tointegrate mergedand acquiredorganizations
Improve ability toidentify and assesspartneringopportunities
Improve integration ofbusiness processesacross partnernetworks
Improve valuedelivered tocustomers
I l
Improve valuedelivered toemployees
Improve identificationof opportunities toincrease value tostakeholders
Improve understand-ing of stakeholderinterests (customers,shareholders, regulators,employees, suppliers,partners, alumni, etc.)
Improvecommunication withstakeholder groups
Improve agility andflexibility oforganizationalstructures
Improve agility andflexibility ofgovernance models
Improve flexibilityof businessprocesses
Improve flexibilityand versatility of ITsystems andplatforms
Improve tracking ofcustomer interactions(purchases, supportrequests, etc.)
Improve identificationof valuable customerrelationships
Refocus and/or refineretention priorities andstrategies
Solicit and respond tocustomer feedback
Improve demandforecasting
Improveunderstanding ofcustomer, productand channelprofitability
Consolidate oroutsource service andsupport operations
Provide staff withbetter product andservice information
Improve financialrisk managementprocesses
Improve emphasis ondesign for packing/shipping efficiency
Consolidate oroutsource orderfulfillment functions(pick, pack and ship,install, provision, etc.)
Consolidate oroutsource billingoperations
Consolidate oroutsource design,development anddeployment services
Consolidate oroutsource operationsand maintenanceservices
Consolidate oroutsource end-usersupport
Consolidate oroutsource propertymanagementfunctions
Increase use of lower-cost real estate andfacilities / Relocatebusiness operations
Consolidate oroutsource payrollfunctions
Standardize productcatalogs(equipment, office supplies,promotional materials, etc.)
strategies
Consolidate oroutsource productionfunctions
Increase focus onhigher-value productsand partners
Consolidate/outsource logisticsand distributionfunctions
Increase emphasis onhigh-turn products
Improvecollaboration withvendors/partners
Increase emphasis ondesigning formaterials efficiency
Improvedetermination of keyperformance metricsand targets
organizational priority
Increase integration ofbusiness processesacross organizationalboundaries
Improve utilization ofsales staff
Improve utilization ofservice staff
Provide staff withbetter product, serviceand competitiveinformation
Utilize moreefficient productionequipment
Improve quality andconsistency ofmanufacturingmaterials
Improve value /Decrease prices
Improve assessmentand benchmarking ofbusiness processperformance
Improve businesscontinuity planningand disaster recoverycapabilities
Increase focus on riskmanagement andregulatory compliance
Improveunderstanding ofcustomer pricesensitivity
Align advertising withpricing strategies
Improve tailoring ofofferings to customerneeds
Increase use ofdifferential pricingmechanisms (based oncustomer value, risk, etc.)
Increase emphasison preventiveequipmentmaintenance
Defer/change timingof capital investments
Increase utilization ofproduction equipment
Improveunderstanding ofproduct/service valueto customers
Improve product/service R&Dand deploymentcapabilities
Adapt currentproducts and servicesfor new segments/channels
Increase emphasis ondesigning for serviceefficiency and self-service
Increase use ofcheaper servicechannels
Improve workforceplanning, dispatchand assignmentprocessesand tools
Improve capacity/demand planningprocesses, skills andtools
Improve service andsupport processes
Provide staff withbetter customerinformation(profiles, transactionhistories, etc.)
Consolidate oroutsource serviceoperations
Provide staff withbetter product, serviceand contractinformation
Improve utilization ofservice staff
Convert free servicesto fee-based services
Align product andservice prices withvalue to customers
Improve productinnovation processes
Improve tracking and
Develop, spin-off andsell new businesses
Improve investmentreturns on cash/treasury funds
License or sellintellectual capital toother enterprises
Sell appreciatedassets
Increase focus oncreditworthy customersegments
Improve collectionsprocesses
Improve andstandardize creditassessmentprocesses
Differentiate credittreatment ofcustomers/segments
Improveunderstanding ofcustomer needs
Increase focus onexpansion ofcustomerrelationships
Improve cross-selland up-sellapproaches/models
Develop and leveragestrong/unique partnerrelationships
Develop and utilizeunique physicalresources(facilities, land, etc.)
Develop and utilizeunique humanresources(thought leaders, managers,subject matter experts, etc.)
Improve developmentand analysis ofbusiness cases
Improve relationshipmanagementstrategies for keystakeholder groups
Improve valuedelivered toshareholders
Improvecommunication andknowledge transferacross organizationalboundaries
Increase emphasison people/talentdevelopment
Improve platform andportfolio strategies forproducts and services
Increase emphasis ontime-to-market andtime-to-production-volume
Increase number andquality of product andservice launches
Increase utilization ofmodular, reusabledesigns
Improve collaborationwith design,development andproduction partners
Improve reuse ofproduct and servicecomponents
Improve accountmanagementstrategies
Improve totalcustomer experience(purchasing, fulfillment,usage, support, service,etc.)
Improve structuringand pricing ofpromotions
Increase use ofpromotions
Increase use ofvendor-managed/vendor-warehousedinventory
Increase focus oncomponent reuse
Improve design/structure ofdistribution networks
Align production and
Improve retrievalprocesses
Improve product andservice introduction/launch processes
Rationalizeproduction facilities
Rationalize productionquantities and timing
Rationalizemerchandise orderquantities and timing
Rationalize productionquantities and timing
Increase utilizationof standardizedcomponents
Manage materialssourcing on anational/global basis
Improve focus onemployee retention
Improve employeeretention programs
Increase emphasis oncross-business-unitand cross-companycollaboration
Increase emphasis oncustomer satisfaction
Sell or lease excesscapacity to otherenterprises(production capacity, servicecapacity, etc.)
Coordinate pricing of
Rationalize portfolio offinancial servicesproviders
Improve audit andcompliancemanagementprocesses
Improve businesscase developmentand analysisprocesses
Improve asset
Increase emphasis onoperational integrationwith partners
Improve contractmanagementprocesses(negotiation, execution andcompliance)
Refine vendor/supplier strategies
Consolidate oroutsourcemerchandisingfunctions
Improveunderstanding ofcurrent customersatisfaction
Improve visibility of
Improve adherence tocontracts andagreements
Increase focus onhigher-value productsand services
Improve focus onhigher-valueadvertising channels/media
Focus sales efforts onhigher-marginproducts and services
Improve focus onhigher-valuecustomers/segments
Bypass currentchannels / Selldirectly to customers
Improve analyticalprocesses and tools
Outsource propertytax administrationactivities(compliance, assessment,negotiations, etc.)
Improve alignment ofHR and technologystrategies withbusiness strategies
Improve manage-ment of regulatorycompliance
Develop and leveragepolitical relationshipsand alliances
Develop and cultivategood will
Align M&A strategieswith businessobjectives
Improve
Increase considera-tion of M&A anddivestiture options
Improve managerialmethods and tools
Improve
Improve alignment ofcapital budgets andprogram plans withbusiness priorities
Strengthenenterprise-widefinancial reportingstandards
Increase focus onbusiness insight andforward-lookinginformation
Improve integration ofshort- and long-termbusiness planning
Improveaccountability/authority of programand project resources
Improve effectivenessof program/projectgovernance models
Increase focus on keyperformance metrics
Increase focus onbusiness continuityplanning
Increase focus onproject quality andrisk management
Increase focus onrealization of targetedbusiness benefits
Structure programs/projects to deliverbenefits progressively
Improveunderstanding ofpartner strengths,weaknesses andinterests
Improve ability tostructure andimplement durable,mutually beneficialpartnerships
Improve agility andflexibility of partnerorganizations andnetworks
Rationalize/consolidate vendorportfolio
Improve coordinationof payments acrossbusiness units
Improve assessmentand benchmarking ofA/P performance
Improve alignment ofA/P systems andprocesses with days-outstanding strategy
Do What You Do Better
- Strengthen governance approaches- Align resources with strategies- Improve business processes- Hone strategic capabilities- Manage tax impacts and opportunities- Improve control / reduce risk- Collaborate more effectively- Satisfy customers, employees and
other stakeholders
Improve customerincentives foraccelerated/on-timepayment
Increase focus onproduct innovation
Improve technology
Improve tax manage-ment processes(direct and indirect taxmanagement)
Improve identificationand mitigation ofoperational risk(people, process, tech-nology, data, etc.)
Develop and utilizeunique informationresources (customer,product, market, etc.)
Improve operationalrisk managementprocesses
sourcing, site selection, etc.)
Improve accuracy andtimeliness of taxprovision and cashoutflow forecasts
Improve focus of taxfunction/departmenton proactive taxplanning
Optimize accountingmethods and selec-tion of accountingperiods
Migrate income tolow-tax jurisdictions
Utilize internationalfinancing opportuni-ties to minimize after-tax borrowing costs
Improve ability toutilize offshore cash/assets and movebetween geographies
Improve managementof transfer pricing
Accelerate or deferincome/expenses
Implement/enhanceanonymous employeereporting and feed-back mechanisms
Improve under-standing of regulatoryrequirements
Improve focus oninternal controls andregulatory compliance
Build values andethics into corporateculture
Increase emphasis onrisk identification andmanagement
Improve monitoringand management ofregulatory compliance
Improve identification
Improve/implementinternal controlframeworks andpolicies
Strengthen andcommunicategovernance policiesand procedures
Align internal auditpractices withbusiness and riskobjectives
Develop/integrateglobal HR practices(internal/external, onshore/offshore, etc.)
Utilize tax-effectivecorporate structuresfor ownership/licens-ing of intangibleassets (patents, tradenames, IP, etc.)
Increase focus onpost-merger synergyand cost reductionprograms
Improve breadth,depth, quality andtimeliness of businessplanning information
Utilize tax-effectivecorporate structuresfor ownership/licens-ing of intangibleassets (patents, tradenames, IP, etc.)
Optimize depreciationmethods/lives forproperty, plant andequipment
and costing methodsfor inventories(LIFO, FIFO, uniformcapitalization, shrinkage,obsolescence, etc.)
Ensure full utilizationof tax carryforwards(credits, net operatinglosses, capital losses, etc.)
Consider tax implica-tions in the location/selection of facilities(distribution centers, servicecenters, branches, etc.)
Improve salesforecasting andcampaign executionprocesses and tools
Improve skills ofsales staff
Improve staffincentives aroundsales efficiency
Consolidate/realignsales territories
Improve terms withsales channels
Improve terms withservice providers(network services, airlines,information services, etc.)
Improve terms onleased sales assets(computers, vehicles, etc.)
Pursue joint-venture,partnership and OEMarrangements
Improve brandstrength and good will
Improve quality andassignment of salesleads
Improve sales andmarketing skills ofstaff
Improve alignment ofstaff incentives withstrategic objectives
Tailor products andservices to newcustomer segments
Evolve product andservice features,functionality and value
Maintain competitivefunctionality and value
Tailor cross-sell/up-sell offers to customerneeds
Implement pricing andaffinity programsbased on volume andbreadth
Offer value-addingproduct and servicebundles
Improve staffincentives for cross-selling/up-selling
Build customersatisfaction andretention into staffincentives
Improvecompetitiveness ofproduct and serviceofferings
Shorten time-to-market
Improve features andfunctionality ofproducts and services
Improve quality andreliability of productsand services
Improve product andservice lifecyclemanagement
Improve campaigndesign andmanagementprocesses and tools
Improve skills ofmarketing staff
Improve staffincentives aroundmarketing efficiency
Improve product andservice launchprocesses
Improve terms withadvertising channels
Improve terms withservice providers(researchers, informationservices, advertisingchannels, etc.)
Route low-valuetransactions to lower-cost sales channels
Improve routing ofservice requests toappropriate staff
Increase use of lower-cost service andinformation channels(contact centers, automatedvoice response, web, etc.)
Improve skills ofservice staff
Improve incentivesaround serviceefficiency andeffectiveness
Improve terms withservice providers(network services,outsourced functions, etc.)
Improve terms onleased service assets(computers, vehicles, etc.)
Improve forecasting,planning andprioritization skills andtools
Improve skills of ordermanagement andbilling staff
Provide staff withbetter customer andorder information
Improve incentivesaround ordermanagementefficiency
Improve terms withservice providers(delivery services,outsourced functions, etc.)
Improve terms onleased assets(computers, vehicles, etc.)
Consolidate and/orre-architect datastores
Increase utilization ofIT, telecom andnetwork resources(servers, routers, networkcapacity, etc.)
Improve technical andproject managementskills of staff
Improve incentivesaround IT/networkefficiency
Improve terms withservice providers(contractors, networkservices, consultants, etc.)
Improve terms onpurchased and leasedassets (PCs, servers,network equipment, leasedlines, etc.)
Improve terms onpurchased and leasedreal estate, furnitureand fixtures
Improve terms withservice providers(security, energy, etc.)
Improve terms onimprovements(HVAC, cabling, etc.)
Improve terms withthird-party productand service providers(payroll, benefits, training,etc)
Reduce salary andbenefits costs /Improve value ofemployee benefits
Improve capacity/demand planningprocesses and tools
Implement/improvecompany-wideprocesses and toolsfor assessing staffperformance
Improve skills of HRstaff
Provide staff withbetter HR informationand tools
Increase focus onhigher-value vendorpartnerships
Improve collaborationwith vendors
Improve contractingand negotiation skillsof procurement staff
Improve incentivesaround procurementefficiency
Improve terms onequipment andsupplies
Improve terms withservice providers(equipment maintenance,delivery, warehousing, etc.)
Improve terms withservice providers(information services,consultants, etc.)
Improve skills ofbusinessmanagement staff
Provide staff withbetter managerialinformation and tools
Improve incentivesaround businessplanning efficiency
Improve terms withfinancial servicesproviders
Improve skills offinancial managementstaff
Improve incentivesaround financialmanagementefficiency
Improve terms onmaterials purchases
Improve materialsperformancemanagementmethods and tools
Improve contractingand negotiation skillsof purchasing staff
Improve terms withservice providers(delivery, warehousing, etc.)
Improve terms withservice providers(outsourced functions, etc.)
Improve termson equipmentpurchases
Improve productionperformancemanagementmethods and tools
Improve utilization ofproduction channels /Reduce downtime
Improve skills ofproduction staff
Improve incentivesaround productionefficiency
Improve coordinationwith businesspartners
Improve terms onmerchandisepurchases
Improvemerchandisingperformancemanagementmethods and tools
Improve assignmentof transactions toappropriate staff
Improve skills ofmerchandising staff
Improve incentivesaround merchandisingefficiency
Improve terms withservice providers(delivery, warehousing, etc.)
Improve skills ofinventory anddistribution staff
Provide staff withbetter information andtools
Improve incentivesaround inventory/distribution efficiency
Improve logisticsperformancemanagementmethods and tools
Improve demandforecastingprocesses, skills andtools
Improve terms withservice providers(transport, warehousing,etc.)
Improve skills ofproduct developmentstaff
Improve definition ofproduct and servicespecifications
Improve incentivesaround productdevelopmentefficiency
License or acquireproducts andintellectual property
Improve terms on ITsystems
Divest low-utilizationequipment
Improve termson infrastructure
Divest low-utilizationinfrastructure
Increaseuse of flexible andexpandableinfrastructure
Improve terms onmerchandise
Consolidateinventory
Increase use of just-in-time procurement
Improve terms onmaterials
Improve assessmentand benchmarking ofcredit/receivablesperformance
Improve executivedevelopment,recruiting andsuccession planning
Improve identification,assessment andexecution ofM&A/divestitureopportunities
Improve quality andconsistency ofperformanceassessment methods
Improve careeroptions and paths
Align managementand staff incentiveswith companyperformance
Improve monetaryand non-monetaryrecognition of staffcontributions
Improve breadth,depth, quality andtimeliness of perform-ance information
Improveprocess innovationskills of staff
Improve depthand breadth of stafftechnical skills
Improvemanagement ofpartner relationships
Improve valuedelivered to partners(vendors, channel partners,etc.)
Improve conversion ofstrong relationshipsinto sources of com-petitive advantage
Improve versatility ofmanagers and staff
Improveresponsiveness tocustomer requestsand inquiries
Implement affinityprograms
Improve incentivesaround procurementefficiency
Improvepartnership andcollaboration skills ofstaff
Improve sharing ofknowledge acrossorganizationalboundaries
Improve sharing ofknowledge acrossorganizationalboundaries
Improve ability todevelop and spin-offnew businesses
Improve product- andservice-innovationskills of staff
Route low-valuetransactions to lower-cost sales channels
Improve routing ofservice requests toappropriate servicechannels
Improve serviceperformancemanagementmethods and tools
Improve skills ofservice staff
Improve staffincentives aroundservice efficiency
Improve terms withservice providers(outsourced services,network services,information services, etc.)
Improve terms onleased service assets(computers, vehicles, etc.)
Differentiate treatmentof customers/segments
Improve product,service and processinnovation skills ofstaff
Improve assignmentof accountability andauthority
Dynamically cancel orredirect ineffective/obsolete programsand projects
Improve tracking andcommunication ofprogram/projectprogress
Improve assignmentof resources toprojects
Improve program/project managementskills of staff
Improve managementof vendors/serviceproviders
Improve brandstrength and good will
Improve brandstrength and good will
Improve product andservice withdrawaland retirementprocesses
Improveestablishment of andadherence to service-level targets
Increase use ofdistance/on-linelearning
Establish customercommunities
Apply brand to newand unbrandedproducts
Develop and leveragestrong brand
Develop strongcustomerrelationships andcommunities
Develop and leverageintellectual capital(copyrights, patents,trademarks, etc.)
Improve assetdevelopment skills ofmanagement andstaff
Improve incentivesaround assetdevelopment
Shorten productioncycles
Improve security ofapplications, systemsand data
Improve costaccounting andallocation of shared/overhead costs
Improve recruitingeffectiveness
Improve physicalsecurity of people
Improve valuedelivered to otherstakeholders(public, alumni, analysts,etc.)
Shorten order-to-delivery cycle time /Improve product andservice availability
Improve managementof product lifecycles(launch through retirement)
Improve accountmanagement skills ofstaff
Improve incentives forproduct developmentand innovation
Improve incentives foraccount/relationshipdevelopment
Shorten order-to-delivery cycle time /Improve product andservice availability
Improve execution ofmarket- and supply-driven promotions
Improve coordinationwith suppliers andsales channels
Improve use ofsupply- and capacity-driven promotions
Improve collaborationwith partners andcustomers
Improve due-datereliability
Utilize national/globalpurchasing power
Reduce procurementcycle times
Improve collaborationwith vendors
Align production andmerchandise orderingschedules withdistribution schedules
Improve use ofnational/globalpurchasing power
Increase use ofvendor-managed/vendor-warehousedinventory
Increase use ofvendor-managed/vendor-warehousedinventory
Increase use ofvendor-managed/vendor-warehousedinventory
Increase use ofvendor-managed/vendor-warehousedinventory
Increase use ofvendor-managed/vendor-warehousedinventory
Proactively managetransition points(life events, ends ofcontracts and leases, etc.)
Offer value-addingproduct and servicebundles
Utilize more efficientIT systems
Utilize moreflexible/expandable ITsystems
Improve maintenanceof IT systems
Increase utilization ofIT systems
Divest low-utilizationIT systems
Improve terms onproduction equipment
Improve focus ofcompany resourceson high-priorityinitiatives
Improve qualityassurance programs
Coordinate pricing ofcomplementaryproducts and services(razors v. blades / product v.shipping charges, etc.)
Improve price/marginknowledge of staff
Build productmargins/profitabilityinto sales incentives
Improve breadth,depth and quality offinancial information(asset, budget, price/cost,treasury, debtor/creditor,performance, tax, risk, etc.)
Improve budgetingand forecastingcapabilities
Improve financialreporting efficiency
Improve assetmanagementprocesses(fixed and variable assets)
Improve integration ofIT systems acrosspartner networks
Remove barriers toswitching
Improve performanceand reliability of ITsystems/platforms(applications, equipment,networks, etc.)
Improve breadth,depth, quality andtimeliness of businessinformation
Improve access toand distribution ofbusiness information
Develop and utilizeunique IT resources(applications, networks, etc.)
p ycustomerrelationships andinteractions across allchannels
Improve channelmanagementprocesses and tools
Improve businessperformance reportingprocesses
Improve anticipationand understanding ofcurrent and potentialregulations/legislation
Improve effectivenessof legislative/lobbyingefforts
Acquire companies intargeted geographies
Acquire companieswith relationships intargeted customersegments
Improve methods andtools for managingsales and marketingperformance
Acquire companiesaligned with productstrategies
Improve methods andtools for managinginnovationperformance
Divest non-performingand non-strategicbusiness units
Improve/standardizeM&A processes
punderstanding ofinternal value andmarket value ofbusiness units
Improve accountmanagementmethods and tools
Improve salesperformancemanagementmethods and tools
Improve retentionperformancemanagementmethods and tools
Improve methods andtools for managingdemand/supplyperformance
Improve methods andtools for managingpricing performance
Improve marketingand advertisingperformancemanagementmethods and tools
Improve salesperformancemanagementmethods and tools
Improve service andsupport performancemanagementmethods and tools
Improve ordermanagementmethods and tools
Improve real estateperformancemanagementmethods and tools
Improve/consolidateIT performancemanagementmethods and tools(utilization, performance,capacity planning etc )
Improve productdevelopmentperformancemanagementmethods and tools
punderstanding ofbusiness unitperformance andmarket values
Consolidate devicemanagementinformation and tools
Improve leadershipand managementskills of executives
Improve vendormanagement skills ofstaff
Improve involvementof operational staff inproject delivery
Improve identificationand management ofprogram/project risks
Continuously trackand manage therealization of projectbenefits
Improve access toand distribution ofperformanceinformation
Develop and utilizeunique productionresources(methods, equipment,facilities, etc.)
Improve managementof credit/loan portfolio
Other Shared / Corporate Services(Real Estate, Procurement and Other)
Human Capital Strategy and Management(Recruitment, Development, Administration andPerformance Management)
IT Strategy and Management(Design, Development, Deployment, Operations andPerformance Management)
Business Strategy and Management(Business and Financial Strategy, Mergers and Acquisitions, TaxManagement, Risk Management, Compliance Management, ProgramManagement and Performance Management)
Customer Strategy, Relationships and Interactions(Marketing, Sales, Delivery/Provisioning, Billing and Service)
Product Strategy, Development and Production(Innovation and Design, Supply Chain Management, ProductionOperations and Logistics)
BUSINESS PROCESS GROUPINGS
All Process Groupings(Action may apply to all processes)
Note: Many actions could logically be associated withother or multiple process groupings. For example,many customer and product actions are likely to haveheavy IT and HR components.
Improve cross-selling/up-sellingskills of staff
Improve customerservice and retentionskills of staff
Improve managementof trade/indirect taxes(sales/use, VAT, GST, etc.)
Improve tax collectionand remittanceprocesses
Improve managementof international staffcosts(immigration, payroll, staffsupport, international equity,etc.)
Utilize availablefederal, state andlocal employment/training incentives
Improve technologyand data riskmanagementprocesses
Improve compliancemanagementprocesses
Optimize tax benefitsassociated with self-constructed assets(plant, facilities, internally-used software, etc.)
Improve managementof transfer pricing
Improve managementof trade and indirecttaxes (sales/use , VAT,GST, etc.)
Improve managementof transfer pricing
Improve incorporationof risk analysis inbusiness planning(internal and external risk)
Integrate tax oppor-tunities and issuesinto business planningprocesses
Improve quality ofinformation providedto stakeholders(accuracy, timeliness,transparency &predictability)
Improve managementof organizationalchange in support ofinitiatives
Improve considerationof tax implications inthe acquisition anddisposition of assets
Optimize expense vs.capitalization of costs(M&A costs, R&D costs,etc.)
Improve identificationand application ofR&D tax incentives
Improve ability toutilize offshore cash/assets and movebetween geographies
Improve ability toutilize offshore cash/assets and movebetween geographies
Ensure propervaluation of propertyfor tax purposes
Build tax opportunitiesinto real estatetransactions(income deferral, locationcredits and incentives,leasing terms, etc.)
Improve tax benefitsof compensation andbenefit programs(deferred and equity-basedcomp; retirement andhealthcare benefits, etc.)
Manage payroll taximpacts of businessinitiatives(M&A, consolidation,restructuring, relocation etc.)
Optimize utilization ofavailable sales/usetax exemptions
Improve managementof indirect taxes(sales/use, VAT, customsduties, etc.)
Clarify governanceroles and responsi-bilities (delegation ofauthority, segregation ofduties, etc.)
Align compensationand incentive systemswith strategies, valuesand ethics
Strengthen training/education of boardand audit committees
Improve risk planning,mitigation and controlapproaches
Improve company-wide monitoring andmanagement of risks
Improve identificationand assessment ofrisk (strategic, operational,investment, financial, com-pliance, data/privacy, etc.)
Improve monitoringand management ofrisk and compliance(strategic, operational andfinancial risks; regulatoryand tax compliance)
Improve breadth,depth, quality andtimeliness of manag-erial information
Improve mechanismsfor collecting andimplementingemployee ideas
Improve mechanismsfor soliciting andaddressingstakeholder feedback
Improve profitability ofR&D efforts throughutilization of tax andeconomic develop-ment incentives
Improve profitability ofR&D efforts throughutilization of tax andeconomic develop-ment incentives
Improve tracking andrecovery of indirecttaxes (sales/use, VAT,GST, etc.)
Ensure tax planningactivities and taxfilings comply withregulatory environ-ment
Increase account-ability of businessunit leaders for taximpact of decisions
Improve benchmark-ing of global effectivetax rate againstindustry peer group
Utilize tax opportuni-ties around risk man-agement activities(hedging transactions,commodities trading, etc.)
Defer and reducefederal, state andlocal quarterly esti-mated tax payments
Consider taxincentives in locationand selection offacilities
Develop and utilizeunique tax expertise
Estrategia del negocio y Administración
Estrategia de Producto, Desarrollo y Operación
Estrategia y Administración de TI (Diseño, Desarrollo, Despliegue, Operaciones y
© 2004. All rights reserved. Confidential. 0104
Improve talentmanagement modelsand programs
Improve procurementperformancemanagementmethods and tools
Improve HRperformancemanagementmethods and tools
capacity planning, etc.)Ensure adequatedocumentation ofsignificant taxpositions(earnings & profits, transferpricing, tax opinions, etc.)
Build innovation andimprovement intorewards andincentives
Improve utilization oftelecom tax incentives(credits, exemptions, etc.)
e t ce t es
Administración(Estrategia del Negocio y Financiera, Fusiones y Adquisiciones, Administración del Riesgo, Administración de programas y Administración de la Performance)
Estrategia de Cliente,
Operación(Innovación y diseño, Administración de la Cadena, Operaciones de Producción y Procesamiento)
Otros Servicios Compartidos/Corporativos (Servicios generales)
Estrategia de capital Humano y Talento (Reclutamiento, Desarrollo, Gerenciamiento y
( p g p yAdministración de los sistemas)
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria28
Relacionamiento e Interacciones (Marketing, Ventas, Servicio, Distribución, Seguimiento posterior)
( yAdministración de la Performance)
CierreC e e
© 2010 Deloitte S.C. Todos los derechos reservados29 III Congreso Latinoamericano de Productividad y Gestión Bancaria
Los “modelos de gestión” siguen siendo en muchos “ i l ”casos “parciales”
• La mayoría de las buenas prácticas plantean que los modelos de gestión deben ser integrales, sin embargo cada uno de ellos tiene un “sesgo”:deben ser integrales, sin embargo cada uno de ellos tiene un sesgo : recursos humanos, finanzas, procesos, control de gestión, riesgos, TI, etc.D t t f i i i i l t d• Durante esta conferencia veremos varias exposiciones planteados soluciones al desafío de la mejora de la productividad desde diversas ópticas.
• Esto tiene un sustento claro: “es difícil ser bueno en todo y al mismo tiempo” y los recursos son limitados.
• El desafío está en la capacidad de readaptación de los modelos de• El desafío está en la capacidad de readaptación de los modelos de gestión en función de los lineamientos estratégicos en cada momento.
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria30
Visión integral y esfuerzos alineados
• No es malo tener un enfoque volcado a un elemento, siempre y cuando tengamos presente que:tengamos presente que:–La organización es única y debemos pensar siempre en el todo, en
una visión completa de su modelo real.–El enfoque esté alineado y coordinado con la estrategia y las
iniciativas organizacionales que la soportan o apuntalan.–El “foco” esté de acuerdo al “momento de la organización”El foco esté de acuerdo al momento de la organización .–El “momento” no solo desde el punto de vista de su estrategia, sino
también desde el punto de vista del entorno en el cual está inserta.• La clave es tener esfuerzos bien diseñados y asegurar que ellos
estén alineados y tengan una visión única: la de la empresa e integral desde todos los puntos de vista.integral desde todos los puntos de vista.
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria31
Dudas a consultas
Fernando Olivafoliva@deloitte.com
©2010 Deloitte S.C. - Todos los derechos reservadosIII Congreso Latinoamericano de Productividad y Gestión Bancaria32
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