Balanced Scorecard

Balanced Scorecard Ein Instrument zur erfolgreichen Unternehmensführung Unternehmensführung

Was ist eine eine Balanced Balanced Scorecard Scorecard? ?

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Konzept zur Umsetzung der Unternehmensstrategie Unternehmensstrategie

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Basis ausgewogener ausgewogener Erfolgsfaktoren Erfolgsfaktoren werden Kennzahlen Kennzahlen gebildet

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Die festgelegten Ziele für diese Kennzahlen werden von der Werksebene über Abteilungsebene auf die Gruppenebene übertragen

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Damit ist die Einbindung aller Mitarbeiter in die Unternehmensstrategie Unternehmensstrategie sichergestellt

© Si Siemens AG Siemens VDO Automotive 2006 | Rainer Dörrheide | SV P DS EU LBO W

P-060928-Balanced Scorecard.ppt

Oct 06

2

Kennzahlen

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Gleiche Kennzahlen für alle Werke bei Siemens VDO

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Ziele werden mit den Werken abgestimmt

§ Abteilungs-

und Gruppenziele werden im Ziele-Workshop (1 x jährlich) festgelegt und aufeinander abgestimmt

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Kennzahlen werden monatlich reportet

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Kennzahlen und Ziele werden offen kommuniziert und ausgehängt

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Darstellung der Zielerreichung per Ampel

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Bei Abweichungen nach unten werden Gegenmaßnahmen eingeleitet

© Siemens AG Siemens VDO Automotive 2006 | Rainer Dörrheide | SV P DS EU LBO W


Oct 06

3

Mandatory Key Performance Indicators with in the Scorecard on Plant Level Customer / Market

Finance

Sales products

Cost of manufacturing value added in % of sales products

0-km failure

Change of cost productivity

Excess costs after delivery in % of sales products

Excess costs before delivery in % of sales products

Delivery Performance - Customer S ide

Productivity ( to p WIP)

additional individual Plant and Focus Factory KPI's


Employees

Internal Processes

Total Employees (FF+PS) + Contractors (FF+PS)

Logistics costs in % of sales

Imp ro vem ent of employee prod uctivity

F irs t pass yield (p la nt a verage)

3i suggestions per employee

Turnrate on Production Inventories (TR INP)

Absenteeism

Incidents caused by suppliers



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Oct 06

4

Definition of t he mandatory Key Performance Indicators Sales Products

Name of KPI

Sales products (cumulated) Objective

Shows the sales to the customer Calculation

Sales products are based on work-plan (generating added value due to essetial alteration and processing) Sales products can be based on external customer prices as well as on company internal transfer prices such as HK1 or HK1 x factor Does not include sales merchandise, other sales and royalties received! Interface

generated out of manufacturing reporting KPI input by / target setting

Frequency of update

Responsible Process

Finance accounting

monthly

Management



Oct 06

5

Definition of t he mandatory Key Performance Indicators 0-km failure

Name of KPI

0 – km failure (ppm) Objective

The 0 km customer PPM (parts per million) is defined as the accummalation of all reported defects divided by produced quantities on a six-month-rolling average basis Definition

0 – km failure =

Defective Units (SV) within the timeframe x 1.000.000 (ppm) Used Units (SV) within the timeframe

Interface

According to P820001, generated out of Q reporting KPI input by / target setting

Frequency of update

Quality Plant / division

monthly

Target: last fiscal year minus 50%


Responsible Process

Customer relationship Management (CRM)


Oct 06

6

Definition of the mandatory Key Performance Indicators Excess cost s after delivery in % of sales prod ucts

Name of KPI

Excess costs after delivery in % of sales products (cumulated) Objective

Indicator of the manufacturing quality defined as additional costs of material and handling after shipment to the customer Definition

Excess costs after delivery

=

in % of sales products (cum)

Excess costs after delivery

x 100

sales products

Interface

According to P560001, generated out of manufacturing reporting KPI input by / target setting

Frequency of update

Responsible Process

Finance accounting / division

monthly

Product Life Cycle (PLM)

Target: last fiscal year minus 20%



Oct 06

7

Definition of the mandatory Key Performance Indicators Delivery Performance – Customer Side

Name of KPI

Delivery performance – Customer side Objective

Delivery performance is an indicator for measuring compliance to confirmed delivery dates, in order to increase customer satisfaction Calculation

Delivery performance - number of customer orders delivered in time* x 100 (%) = total number of fulfilled production orders customer side

*Definition according to VDA5001 Interface

According to P820028, generated out of Logistics reporting KPI input by / target setting

Frequency of update

Responsible Process

Logistics management / customer Target: 100%

daily

Supply Chain Management (SCM)



Oct 06

8

Definition of the mandatory Key Performance Indicators Cost of manufacturing value added in % of sales products

Name of KPI

Cost of manufacturing value added in % of sales products (cumulated) Objective

Financial key figure to measure the resources referring to the product sales Calculation

Cost of manufacturing value added = in % of sales products (cum)

direct production wages + manufacturing overhead

x 100

sales products

Interface

According to attachment of Business Concept CO PA "Description of Functional Costs for Product Calculation"; generated out of manufacturing reporting KPI input by / target setting

Frequency of update

Responsible Process

Finance accounting

monthly

Management



Oct 06

9

Definition of the mandatory Key Performance Indicators Change of cost product ivity

Name of KPI

Change of cost productivity Objective

This KPI shows the improvement of the cost productivity compared to the quarter of the previous year Calculation

In the closed system of operating income analysis, productivity change is also shown as a residual amount after the other components have been determined. It is the change in the relationship between real sales output and real functional costs (excluding provisions) between the reporting period and the prior period. For a more detailed analysis, productivity can be broken down by mathematical degression and progression effects; measures – e.g. results of cost reduction programs, ongoing rationalization, quality programs (net amount for example of additional expenditures in manufacturing and savings in testing); restructuring costs; and other influences (e.g. progression effects due to preliminary or initial costs, structural changes). Interface

calculated by Corporate Finance KPI input by / target setting

Frequency of update

Responsible Process

Finance accounting

quarterly

Management



Oct 06

10

Definition of the mandatory Key Performance Indicators Excess Costs before delivery in % of sales products

Name of KPI

Excess costs before delivery in % of sales products (cumulated) Objective

Indicator of the manufacturing quality defined as additional costs of material and handling before shipment to the customer Definition

Excess costs before delivery

=

excess costs before delivery

in % of sales products (cum)

x 100

sales products

Interface

According to P560001, generated out of manufacturing reporting KPI input by / target setting

Frequency of update

Responsible Process

Finance accounting / division

monthly


Target: half from last fiscal year



Oct 06

11

Definition of t he mandatory Key Performance Indicators Productivity (top+ WIP )

Name of KPI

Productivity ( top+ WIP ) DI5 (cumulated) Objective

To measure productivity improvement according to top+ WIP philosophy Definition

Savings of cost reduction measures with DI 5

Actual DI5 according to top+ WIP – logic. Cost Reduction measures for production and logistics

Interface

According to top+ WIP reporting KPI input by / target setting

Frequency of update

Responsible Process

Finance accounting / divisions with CM

monthly

Management



Oct 06

12

Definition of the mandatory Key Performance Indicators Total Employees

Name of KPI

Total Employees (Focus Factories + Plant Services) + Contractors (Focus Factories + Plant Services) Objective

To measure total amount of staff for the plant activities Definition

Total Employees =

number of employees (Focus Factories + Plant Services) + number of contractors (Focus Factories + Plant Services)

Interface

Generated out of manufacturing reporting KPI input by / target setting

Frequency of update

Responsible Process

responsible plant / lead division together with SV CM

monthly

Management



Oct 06

13

Definition of the mandatory Key Performance Indicators Improvement of employee productivi ty

Name of KPI

Improvement of employee productivity Objective

This KPI shows the improvement of the headcount productivity Calculation

sales products (End of previous fiscal year) / ( Total Employees (FF+PS)+ contractors (FF+PS) (End of previous fiscal year)) Improvement of -1 (in %) = employee productivity sales products (calculated on yearly basis) / (Total employees (FF+PS)+ contractors (FF+PS) (reporting month))

Interface

calculated by Corporate Finance KPI input by / target setting

Frequency of update

Responsible Process

Finance accounting

monthly

Management



Oct 06

14

Definition of the mandatory Key Performance Indicators 3i suggestions per employee

Name of KPI

3i suggestions per employee (cumulated) Objective

To measure motivation and ability of staff Definition

3i suggestions per employee =

quantity of suggestions total quantity of employees

Interface

Existing local reporting KPI input by / target setting

Frequency of update

Responsible Process

3i responsible plant / target per plant

monthly

Management



Oct 06

15

Definition of the mandatory Key Performance Indicators Absenteeism

Name of KPI

Absenteeism Objective

This KPI shows the availability of the resources Calculation

Absenteeism =

sum of absenteeism in hours contractual working time

x 100

Interface

Existing local reporting KPI input by / target setting

Frequency of update

Responsible Process

3i responsible plant / target per plant

monthly

Management



Oct 06

16

Definition of the mandatory Key Performance Indicators Logisti cs costs i n % of sales

Name of KPI

Logistics costs in % of sales Objective

This KPI shows the total costs of all logistical processes related to the total sales Calculation

Logistics costs in % of sales =

sum of logistics costs of a certain period sum of sales of a certain period

x 100

Interface

according to Guideline "top+WIP Logistics Costs" KPI input by / target setting

Frequency of update

Responsible Process

Corporate logistics

quarterly

Management



Oct 06

17

Definition of the mandatory Key Performance Indicators First pass yield

Name of KPI

First pass yield ( FPY ) Objective

By means of this indicator the quality along the production chain will be observed Definition

FPYgrouped =

∑n _ outi ∑(n _ outi / FPYi )

Interface

According to P820023, generated out of Q reporting KPI input by / target setting

Frequency of update

Responsible Process

Quality plant / division

daily


Target: actual + (100-actual) / 2



Oct 06

18

Definition of the mandatory Key Performance Indicators Turnrate on Producti on Inventories (TR INP)

Name of KPI

Turnrate on Production Inventories ( TR INP ) Objective

This turnrate is an indicator of how a manufacturing site controls its inventories Definition

Turnrate on Production Inventories

=

rolling sales products of last 12 months asset value as of EOP (end of period)

Definition Asset for TR INP: Includes: • Raw material • Work in process • Finished products, without merchandise Interface

generated out of manufacturing reporting KPI input by / target setting

Frequency of update

Responsible Process

plant / CM

monthly




Oct 06

19

Definition of the mandatory Key Performance Indicators Incidents caused by suppliers

Name of KPI

Incidents caused by suppliers (cumulated) Objective

Key figure which shows the evaluation of our suppliers Definition

Total quantity of incidents caused by suppliers

Interface

generated out of SQM reporting KPI input by / target setting

Frequency of update

Responsible Process

SQM manager plant / plant

daily




Oct 06

20

Praktisches Vorgehen im Werk Limbach-Oberfrohna

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Werksscorecard wird von der Leitung erstellt, ausgehängt, quartalsweise reportet und auf Betriebsversammlungen erläutert

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Motto des Jahres wird definiert

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Zieleworkshop über 2 Tage zu Beginn des Geschäftsjahres mit allen Abteilungs- und Gruppenleitern

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Festlegung der Abteilungs- und Gruppenziele (max. 3 Haupt- und 2 Nebenziele)

§ Abstimmung

der Ziele • keine konträren Ziele!

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Erstellung und Aushang der Abteilungs- bzw. Gruppenziele

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Monatliches Reporting; bei Abweichungen werden Gegenmaßnahmen definiert



Oct 06

21

Agenda Zielvereinbarungsworkshop 2005

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Neue Incentive-Vereinbarung

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Budget 05/06

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Gesetzte Ziele

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Zielerreichung 04/05 (Vorausschau)

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Was lief gut, was lief schlecht in 04/05?

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Vorstellung Abteilungsziele

§ Abstimmung

der Ziele



Oct 06

22

Ergebnisse

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Mitarbeiter sind informiert und motiviert

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Jeder kennt die Ziele

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Einheitliche Vorgehensweise

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Kontinuierliche Verbesserung

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Zukunftssicherung und Wachstum



Oct 06

23

Balanced Scorecard

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