1、管理控制汇报系统MCRSManagement Control and Reporting System,Agenda 议程,What is our current SC organizational challenge ?我们供应链所面临的的组织上的挑战？What is a management control and reporting system, and why do we need one? 什么是管理控制和报告系统？为什么我们需要这样的系统？What is a good system? 什么是个好系统？How do we get one?如何制定这样的系统？,What is our
2、 current SC organizational challenge ?,More and more challenging call for SC operational efficiency. To be a low cost brewer a continuous campaign.HQ SC headcount increased from 7 to 24 in the last 2 years. More control comes to BU from HQ .For BU SC, the tightness of control for certain items from
3、HQ is not fully aligned with the local BU priority.Between HQ and BU SC, numerous projects have been implemented, but the upgrading of the system connecting BU SC and HQ SC is difficult to catch up with demand.,Key questions 关键问题,How can we make sure that the activities at all levels are aligned wit
4、h the company strategy?我们如何能确定所有级别的人员采取的行动都和公司战略相一致么？如何能将公司战略逐步分解到每位员工身上，确保战略的“落地”？How can we give each employee more responsibility, while securing quality and safety?如何在确保质量和安全的同时，让每个员工赋予更多责任？让其能够更多的自我解决问题？ How can we engage each employee to contribute to necessary productivity improvement?如何调动每个员
5、工的积极性以提高生产率？,绩效评价方式的多样化？如何更多的肯定员工价值？如何将员工由被动变为主动？,What is the management control and reporting system? 什么是管理控制和报告系统？,The MCRS consists of 管理控制和报告系统由如下内容组成Breakdown of strategic targets to actionable operational goals 将战略目标划分为各级可操作、利于指导行动的目标。Reporting mechanisms to identify any gaps between target an
6、d and actual outcome 建立报告机制，及时反馈、评估、跟踪，找出目标和实际结果之间的差距。Problem solving and decision making procedures to ensure timely corrective action at the appropriate level (i.e., as low in the organization as possible) 建立解决问题和决策程序，保证适当级别的员工采取及时行动纠正错误。（贴近一线，级别越低越好）Also known as 又称Policy deployment, strategy int
7、o action (Unilever) 政策部署，行动战略（联合利华）Hoshin Kanri (Toyota) Hoshin Kanri （丰田）,What is the management control and reporting system? 什么是管理控制和报告系统？,恒温水浴锅既是现实生活中MCRS的一个模型：为了得到某恒定温度的水（啤酒厂实现供应链战略），需要对系统设定温度需如80（设定具体的KPI），系统则会发出信号，使用电热丝对水进行加热（供应链采取的行动措施），水浴锅中的温度探头对水温进行检测 （KPI tracking），若温度未达到设定的温度，则系统继续发信号进行加
8、热（会议&行动计划），直到温度探头反馈给系统水温已达到设定值。,History between our SC and MCRS tool?,7,Agenda 议程,What is our current SC organizational challenge ?我们供应链所面临的的组织上的挑战？What is a management control and reporting system, and why do we need one? 什么是管理控制和报告系统？为什么我们需要这样的系统？What is a good system? 什么是个好系统？How do we get one?如何
9、制定这样的系统？,好系统应该具备的特点：,能将日常的行动、计划与公司的总体策略计划相联系；能将策略目标进行量化并层层分解，并能够有效进行跟踪、反馈；流畅的信息流，顺畅的沟通（“上下、左右、内外”）；能够有良好的机制进行持续改进（发现问题、改进问题）；能够更多的激励、培训员工承担责任，提高自我管理、自我解决问题的能力；,Company: People, information, communication公司：人员、信息和交流,Strategic targets 战略目标,Budgets and operational goals预算和操作目标,Operating measurements 操作
10、测量,Communications can fail vertically纵向交流可能出现问题,公司战略不能“落地”，无法实施。,Product range 产品范围,Plant investment工厂投资,Sales plan销售计划,Production plan生产计划,or horizontally: Functional silos 或者，横向交流也可能出现问题：形成职能（封闭）筒仓,各自为阵，没有沟通，“组织冲突”的来源。,Purpose of a management control and reporting system 管理控制和报告系统的目的,Integration a
11、nd alignment of goals, priorities and activities to optimize the companys total results 实现目标一体化和一致性，分清轻重缓急，采取各种行动优化公司整体业绩,Main elements of a MCRS 管理控制报告系统的主要元素,FORECAST 预测Projections & targets focused on business objectives 以经营目标为重点的预测和目标Based on historic performance but including a plan for perform
12、ance improvement 以历史业绩为依据，但是其中包括业绩改进计划。Normally 3-12 month timeframe 一般为3至12个月的时间框架,REPORT & REVIEW 报告和审核Actual performance compared to plan 比较计划和实际业绩Clear accountabilities for performance 明确的业绩责任The real issues affecting performance highlighted 强调影响业绩的真正问题Root causes identified and actions agreed 找
13、到深层原因，并就纠错行动达成一致意见Support and coaching on how to improve 如何改进？给予支持和指导Daily/Weekly/Monthly timeframe 每日/每周/每月的时间框架,PLAN 计划Road map by which to achieve business objectives 实现经营目标的路线图Series of detailed actions/measures to achieve required performance levels 为实现指定业绩水平而采取的系列详细行动/措施Acts as the basis for e
14、nsuring, controlling & assessing achievement 保证、控制、评估成绩的依据Normally a Daily/Weekly/Monthly timeframe 一般为每日/周/月的时间框架,CONTROL 控制Short Interval control - hourly/daily 短期控制每小时/每天Constant review of plan vs actual 经常复核，比较计划和实际结果Constant focus upon variances 始终重视差距Constantly taking corrective action 始终采取纠错行
15、动Good communication between individuals & teams 个人和团体间的顺利沟通Recording of data and reasons for losses 数据记录和缺失原因,1、策略、计划、指标层层分解；2、逐级实现各级的管理目标；,1、流畅的信息反馈；顺畅的沟通；2、不断修正我们的策略、计划,MCRS elements have appropriate timescales 管理控制报告系统的各元素有适当的时标,Hourly 每小时,Weekly 每周,Quarterly 每季,Monthly 每月,Daily 每日,Yearly 每年,Each
16、 document or meeting has an owner 每个文件/指标都其主人，每个会议都有其负责人,KPI Focus 侧重关键绩效指标,EVA Focus侧重经济附加值,Strategic,Planning,Meeting,Business,Planning,Meeting,Budget,Meeting,Monthly,Planning,Meeting,Shift,Review,Weekly,Planning,Meeting,Daily,Review,Meeting,Monthly,Review,Meeting,Quarterly,Business,Review,Shareho
17、lders,meeting,Strategic,objectives,Budgets,Business,plans,Monthly,performance,plans,Weekly,activity,plans,Short,Interval,Controls,Daily,-,Weekly,Operating,Report,Weekly,Performance,Meeting,Weekly,-,Monthly,Operating,Report,Quarterly,Financial,Report,Annual,Report,Monthly,Financial,Report,战略,规划,会议,经营
18、,规划,会议,预算会议,每月规划会议,班组评议,每周规划会议,每日评议,Mg 每月评议,季度经营评估,股东会议,战略目标,预算,经营计划,每月业绩计划,每周行动计划,短期控制,-,每日至每周操作报告,每周业绩会议,-,每周至每月操作报告,季度财务报告,年度报告,每月财务报告,董事会,经营单位管理人员,部门管理人员,工厂管理人员,车间班组,车间一线职员,Agenda 议程,What is our current SC organizational challenge ?我们供应链所面临的的组织上的挑战？What is a management control and reporting syst
19、em, and why do we need one? 什么是管理控制和报告系统？为什么我们需要这样的系统？What is a good system? 什么是个好系统？How do we get one?如何制定这样的系统？,When a good MCRS is in place 一旦有个好的管理控制报告系统.,We have clear plans tied directly to the company strategy 我们有了与公司战略直接挂钩的明确计划。We have agreed key performance indicators (KPIs) with targets, a
20、ction plans, and measurement of actual outcomes 我们有了一致同意的关键绩效指标、目标、行动计划、实际结果测量方法。We have reports focusing on what we have decided is important 我们有了重点明确的报告。We have designated arenas to review actual outcome against targets, and to decide corrective actions when needed 我们有了指定场地，以适时根据目标来回顾实际的结果，而且可以在需要
21、的时候明确纠错行动。We know who is responsible for what 我们知道谁应对什么负责。,China SC strategy outline 中国区供应链战略概要,Overall strategic context整体战略环境,Overall strategic context整体战略环境,When we have developed a strategy, then we.制定了一项策略之后，我们将,Put it in the desk drawer, and pick it up again next year 放在桌子抽屉里，来年再拿出来？ Inform ma
22、nagement about the strategy向管理人员通报策略内容Inform all employees about the strategy向全体员工通报策略内容,Or或者,Break it down to consistent key performance indicators to monitor progress across levels and functions 将其分解成统一的关键绩效指标，以监控不同级别以及部门的业务进度？,?,KPI Guidelines 关键绩效指标方针,Should be limited to manageable number (12-2
23、0) 应控制在易于管理的数目之内（12-20）Should be used in balanced combinations or as ratios 使用时应做到不同指标间的结合、平衡，或是以比率形式出现Should be measured against a base, plan and target 应以可测量的（依据基准、计划和目标）Should be possible to influence by the person monitoring it 应受监控人员影响Should be used as a tool to improve performance and not to p
24、unish poor performance 应作为一种提高业绩的工具而非惩罚落后业绩的工具使用。,Keep It Simple ! 简单就好！,Map The KPI Relationships Using A KPI Tree用KPI树形图展示KPI之间的关系,Productioncost per unit每单元生产成本,V 产量,C 成本,Materials 材料,Availability 可用性Utilization（利用率）,Labor 劳动力,A KPI tree breaks each of the wanted outcomes to the lowest controllab
25、le level使用关键绩效指标树形图，将每个追求结果分解到最低可控制水平。指标的逐层分解，层层落实！越基层、越具体、越容易执行。,Breakdown of total production cost,Breakdown of logisitc cost,Main steps in the work工作的主要步骤一：明确目前的状态,Business case 商业挑战,Current condition 当前条件,Future condition 将来条件,Road map 路线图,D,M,A,I,C,What is the current control system?什么是当前控制系统？,
26、Map and evaluate current control and work processes at the function/process level 站在职能/流程的层面，描述并评估当前的控制和工作流程。Map current key performance indicators, decision processes and structure at the function/process level 站在职能/流程的层面，描述当前的KPI，决策流程和组织架构。Identify and evaluate the interfaces between functions and
27、 departments 明确并评估不同职能单位、部门之间的联系界面。,Current system, continued当前系统，续,Map and evaluate current control and work processes at the company level站在公司的层面，描述并评估当前控制和工作程序Map current key performance indicators, decision processes and structure at the company level站在公司的层面，描述当前KPI，决策程序和组织结构Identify and evaluat
28、e the interfaces at the company level 站在公司的层面，明确并评估各部门职能单位的界面。,Documenting the current control system 当前控制系统文件记录,Map the current control system on a large sheet of brown wrapping paper (meetings, documents, connections) 在一张棕色大包装纸上绘制当前控制系统图（会议、文件、联系）Obtain comments on what works well and what does no
29、t from the people involved 征求相关人员意见：什么是做到较好的，什么是较差的。Add the comments to the brown paper将相关人员的意见填到棕色包装纸上。,Symbols used in the brown paper 棕色纸张上使用的图例,A Document: Either a forecast, a plan, or a report 文件：预测、计划或报告,A Meeting 会议,An issue identified in the critique 评论中发现的问题,Different colors can be used, e
30、.g., for distinguishing between meetings involving different functions or organization levels. 可以使用不同的颜色，例如，使用不同颜色表示不同部门或不同组织级别的会议。,A connection, e.g., showing that a particular output from one meeting is an input to another 联系，例如，表示一场会议的特定输出内容是另一场会议的输入内容,A Task / Action 任务/行动,Forecast 预测,Plan 计划,Co
31、ntrol 控制,Report 报告,Yearly 每年,Weekly 每周,Daily 每日,Monthly 每月,DataWare-house,Questions to ask when doing critique on MCRS 讨论管理控制报告系统时应该提出的一些问题,Is forecast based on historic performance data? 预测是否以历史绩效数据为依据？,Is the plan based on forecast? 计划是否以预测为依据？,Is the plan achievable? 计划可以实现么？,Are the right people
32、 involved in planning? 规划是否由适当人员参与？,Are we controlling the whole by controlling the smallest parts?我们是否通过控制最小部分实现统一控制？,Who are the key individuals controlling the operation?那些关键人员控制操作？,Are we checking performance against plan on a timely basis? 是否定期根据计划核对绩效？,Are decisions based on fact or gut feel?
33、是根据事实还是“直觉”作出决策？,Are actions rigorously followed up?是否严格实施行动？,Who is owning and driving continuous improvement?谁拥有并驱动持续改进？,Are we talking about the real issues affecting performance?有没有讨论影响绩效的真正问题？,Are management introducing a controlled stretch?管理人员是否提出了受控伸缩范围？,continuous improvement,Are there clea
34、r accountabilities for performance?有无清楚的绩效责任制？,Is there a clear comparison of actual with plan?是否将实际结果和计划做了清楚的比较？,Is there a clear understanding of the process and how to control it? 是否清楚了解程序，如何控制程序？,Is the plan communicated properly? 是否以恰当方式传播计划内容？,Is the plan being followed? 是否按计划执行？,Brown paper w
35、ith comments: It can get this bad.棕色纸及评语：可能糟糕到这样的地步,Main steps of the work工作的几个主要步骤,Business case 商业挑战,Current condition 目前条件,Future condition 未来条件,Road map 路线图,D,M,A,I,C,Developing the future system 开发未来系统,Develop new work processes 开发新的工作程序Develop new KPI structure and map of responsibilities/acco
36、untabilities开发新的关键绩效指标结构和责任图Develop new control system flow开发新的控制系统流程,1. Define all decision points/meeting with purpose and frequency 明确所有决策点/会议的目的和频率2. Develop a meeting description for each decision point 为每个决策点编制会议说明。3. Document connections 记录联系方式4. Assemble a list of reports, meetings etc to be
37、 discontinued 搜集整理将废止的报告和会议清单5. Plan for implementation 计划实施,Forecast 预测,Plan 计划,Control 控制,Report 报告,Yearly 每年,Weekly 每周,Dayly 每日,Monthly 每月,White Paper 白色纸,Siste mneds erfarenheter,og tilhrende,actions,Neste mneds problem-,stillinger og,actions,Vilka r hr,Vem gr,vad,Ml for dagen,Brannkrs,behov,Act
38、ion,log,Action,log,OEE agg-,regert,KPI rapport,White paper: Document the new system白色纸：新系统的文件记录,Developing the details开发细节,Develop new control system elements, content and procedures开发新的控制系统元素、内容和程序Define roles and responsibilities in the control system 明确控制系统中的任务和责任。Clarify strategic targets and tr
39、anslate to operational goals and key performance indicators 明确战略目标，并将其转化为操作目标和关键绩效指标,Meetings 会议,Documents 文件-,Data system 数据系统,Main stages of the work工作的几个主要阶段,Business case 商务挑战,Current condition 当前条件,Future condition 将来条件,Road map 路线图,D,M,A,I,C,Program implementation tools 计划执行方案,Together giving
40、a basis to judge if the effort is on track or corrective action is needed综合在一起，提供依据作出如下判断：努力已见成效还是需要采取纠错行动,Business case 商务挑战,Current condition 目前条件,Future condition 将来条件,Road map 路线图,D,M,A,I,C,Main stages of the work工作的主要阶段,Summary 小结,现代的商业环境中，团队在组织中所扮演的角色越来越重要。如何确保组织中，目标、策略能够层层分解、落实，是成功的关键性要素之一。我们可以通过MCRS系统有效的分析各部门、员工的行为、计划是否与组织目标保持一致。,
