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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.


¿Qué es realmente ¿Qué es e e ela Productividad?


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


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


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


¿Cómo afrontar el desafío de atender a los segmentos de menores ingresos?


• ¿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?


• ¿Cuáles son los costos de “no calidad” crediticia?


• ¿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?


Los “modelos de gestión”os ode os de ges ó


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…


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.


¿Cuál es el problema?¿Cu es e p ob e ?


¿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.


¿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.


Conceptos clave:Vi ió I t lVisión Integral y AlineaciónAlineación


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


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.


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.


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.


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


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.


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


asa deDescuento

Nota: modelo simplificado a los ejemplos de clarificar los conceptos.


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


- VISION “OPERATIVA” +

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.


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 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


Improve focus onhigher-value products



Increase emphasis ondesigning andpackagingfor distribution

Develop businessmodels with low realestate requirements

Reduce number ofdata centers, branchoffices, dealerships,retail outlets, etc.


Outsource businessfunctions


Rationalize and/orrefocus customersegments anddistribution channels

Develop low-Inventorybusiness models


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


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



Consolidate oroutsource learningand developmentfunctions

Improve identificationof stakeholder groupsand establishment ofpriorities

Increase emphasison design forconfigurability/customization

Increase emphasis onaccount/relationshipdevelopment


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 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


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 capacityplanning processes,skills and tools

Improveproduction schedulingand stagingprocesses

Provide staff withbetter productioninformation and tools

Improvemanufacturing andquality controlprocesses


Improve focus onhigher-value vendorrelationships

Rationalize orderquantities and timing


Improvemerchandiseordering and receiptprocesses

Provide staff withbetter information andtools

Improve coordinationwith vendors

Increase quality andconsistency ofmaterials


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


Rationalizemerchandise orderquantities 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


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 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 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






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 trade and indirecttaxes (sales/use , VAT,GST, etc.)


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



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)


Relacionamiento e Interacciones (Marketing, Ventas, Servicio, Distribución, Seguimiento posterior)

( yAdministración de la Performance)

CierreC e e


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.


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.


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