Использование систем КПИ при планировании деятельности организации

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Использование систем КПИ при планировании деятельности организации

Николаева Инга Юрьевна

Алиев Мехри Хикметович

Аннотация

Данная статья посвящена внедрению и применению специальных систем КПИ (Ключевые Показатели Эффективности (англ. KPI - Key Performance Indicators) для планирования и осуществления деятельности организации. В статье последовательно описаны шаги, которые необходимо применить на разных этапах планирования. Кроме того, в статье уделено внимание описанию и формированию оптимальной структуры компании для снижения рисков возникновения неправильной работы системы управления или её перегрузки. планирование риск управление

Ключевые слова: КПИ, организационная структура, планирование деятельности

A performance indicator or key performance indicator (KPI) is a type of performance measurement. KPIs evaluate the success of an organization or of a particular activity in which it engages. Often success is simply the repeated, periodic achievement of some levels of operational goal (e.g. zero defects, 10/10 customer satisfaction, etc.), and sometimes success is defined in terms of making progress toward strategic goals. There are several steps, which should be made during such processes as organization and planning

Before proceeding to implementation of any business idea, a person needs to think about the most effective ways to do so. Therefore, we identify that the organization of production and sales is needed. Of course, we also need to determine the legal form of the future company and to determine an optimal organizational structure. The definition of the organizational-legal forms can be considered as the zero step. Determination of organizational-legal form requires consideration of several factors: the estimated amount of company planned sales, volume of financial resources available and so on [1, p. 28].

Step 1. An optimal organizational structure

To develop an optimal organizational structure, a structure that will ensure the smooth operation of the company and, at the same time, not to create unnecessary costs and managerial tasks. So, when designing the organizational structure is, first and foremost, pay attention to three aspects:

· Potential needs of the company from the point of view of functionality;

· Error System organizational structure;

· Submission of strategic and operational units.

The allocation of the company's needs from the point of view of functionality should, of course, to take into account its specificity and the industry in which the company will operate. However, there is a set of functions that are essential for any company regardless of its size, industry and legal form. Such functions include accounting, the function of recruitment, primary production, and the like.

System errors caused by a violation of the logic of formation of organizational structure. These errors associated with all the "miracles" that occur within the company: material resources and information move as if by themselves.

Among such errors are:

· Mismatch in inputs and outputs;

· Duplication of functions;

· Ritual function;

· Zone of irresponsibility;

· Double submission;

· Lack of technology of performance of works

Mismatch in inputs and outputs - a situation when the subjects of an action have different sets of characteristics for the final product.

Duplication of functions, that is, we have two (or more) of the division, perform the same function. The problem of this kind is the situation when you have selected some ritual function. Under ritual functions refers to those that are absolutely necessary for the business of the company, rather the opposite - her harm, since the execution of unnecessary functions leads to waste of different (material, intellectual, and so forth) resources, and at the expense of mandatory functions.

Area of irresponsibility arises when the organizational structure is unclear division of powers between the structural elements. Here the situation arises when material resources are missing, but, like, no one is to blame, as there is no responsible.

Dual reporting problem, which leads to an overload mechanism.

Technology of execution of works is needed in order to offset the loss of resources from the continuing search for ways of fulfilling those or other works. In simple words, instead of trying to reinvent the wheel and use a ready user manual.

A clear relationship between the powers of structural and operational units need in order to exclude a situation when, for example, the marketing Department, instead study the market, i.e. the search for and study of the attitudes of the target audience, its needs study, the search of communication channels with the target audience and so on, deals with the search user to execute the sales plan, that is, performs the operational function to the detriment of strategic. Or the Finance Department performs accounting functions. A similar situation can be disastrous for large companies, because without the implementation of strategic functions of the company loses (or quits bet) objectives, and therefore does not present itself in the future, that is, switches to a passive control type, in which case the main task of the company is a reflection of the "attack" of the environment.

Thus, the formation of the organizational structure should take into account the needs and capabilities of individual companies, but also to pay attention to the basic principles of organizational structure.

Step 2. The structure formation indicators

After creating the organizational structure, should pay attention to the way in which the structural elements will report on their work and, consequently, how to evaluate the result of their activities. As a rule, in this case, there are two types of indicators: financial and operational. In the formation of both types of indicators, of course, you need to start from the organizational structure: for each of the departments to compile a list of indicators.

To the financial indicators are those that are present in the strategy of the company. This can be a free cash flow (PSD) or indicators such as return on equity and economic value added. As you know, free cash flow divided by the investment cash flow, financial and operating activities. It is easy to guess that the responsibility for the indicators, which, in turn, share the types of cash flows are split between different departments.

As noted above, the structure of financial indicators can be built based on the profitability of basic capital (capital). Figure 1 shows an example of such a structure through the return on sales (ROS) and assets of the ROA [1, p. 49].

Figure 1. The structure of indicators based on ROE

This chart shows that during the formation of the structure of financial indicators based on the profitability of capital, you can also allocate responsibility between departments of the company.

After the formation of the structure of financial indicators should be distributed by separate subdivisions, according to their functions.

Operational performance, in turn, describe current situation of the company. Strategic objectives are formulated, to some extent, based on the dynamics of these indicators.

When forming a system of operational indicators should be select multiple control points in the production process. Under control points in this case refer to the stages, and the transition from the previous stage to the next does not occur, if in the previous step, something is not right. For example, if the transfer of raw materials to the warehouse, it turns out that the raw material quality does not meet the requirements, the raw material is not accepted, that is, the transition from the procurement process to the storage process does not occur. After selection of control points (milestones) should be assigned the responsibility for the operational performance between the structural divisions of the company. It is worth noting that the operational indicators are: performance indicators, product indicators and indicators of customer satisfaction. It is also possible the allocation of some operational indicators according to the specifics of the company. For example, if company operates in knowledge intensive industry, it should also highlight the performance of the company in the industry.

In order to collect data obtained on various indicators together, you can create a matrix. An example of such a matrix is shown in table 1.

Table 1 - The responsibility matrix for operational indicators

The list of financial and operational indicators serves as the basis for the formation of individual maps KPI.

Thus, the company receives a list of indicators for the further implementation of the system.

Step 3. The formation of the individual cards KPIs

Individual map KPI is a set of forms for planning and actual data are entered, the indicators from the management and so on. For the normal implementation of the company's management will need to allocate four forms:

· Individual map KPI planning;

· Individual map of the actual KPI values

· Individual map of plan / actual values of the KPIs during the reporting period;

· The personalized plan based on fact.

For each of the units being developed all four cards. Individual map planning includes all financial and operational indicators, for which the unit sign indicator values are highlighted in the planning periods (usually a month), cumulative (e.g., year; calculated in several ways depending on the kind of indicator: the sum of the indicators, the value at year-end, the average value per year), as well as the acceptable tolerances. It should be noted that the allowable deviation is a very important point, since it is known that a deviation from the plan in the absence of force majeure in the reporting period may be the evidence of ineffective work of the company, and about the erroneous assessment of the capabilities of the company by planning Department. As a rule, allowable deviation from plan is 3-5%. Table 2 shows a General view of the individual cards KPI planning.

Table 2 - Private card of KPI planning

In an individual chart the actual values are included again, all the indicators, responsible unit, the periods are allocated according to the plan and the aggregate indicator. Table 3 shows the General form of the actual KPI values.

Table 3 - Individual card of actual values of KPIs

Private map plan/actual analysis is a combination of map planning and actual values. Back of card of planning can be transferred to the sign of the index admission and planned value at the end of the reporting period, from the map of actual values - actual value of the indicator at the end of the reporting period. In addition, in this map there are indicators such as absolute and relative deviation (it is necessary to analyze the degree of implementation of the plan). Table 4 presents a General view of the individual maps of plan-fact analysis, KPI.

Table 4 - Individual card plan-fact analysis of KPI values during the reporting period

Finally, a plan is given of the fact. It is designed for planning the next reporting period. So, after analysis of the map of plan-fact analysis and identification of causes of deviations from plan, this plan is adjusted and moves to the next reporting period, that is, back to the individual map planning.

Thus, the individual maps of KPIs needed to adequately assess each unit and identify potential threats to the company.

Step 4. The process of company management by KPI

Today one of the most popular views on governance is the look based on the management cycle in which management itself is a source of development of the company. Such views meet the Shewhart cycle or PDCA cycle (Plan, Do, Check, Act). Figure two shows this cycle. See that the company's activities occurs in stages:

1. Capability assessment and planning;

2. The implementation of planned activities;

3. Comparison of plans and results, conclusions;

4. Plan adjustment.

Figure 2. PDCA cycle

Now we need to combine step 3 and the loop. So, the first step is planning. About the importance of planning mentioned, therefore not worth it again to focus on this.

At this stage of the mapping goals of the company and its capabilities at the moment, after which for each unit is filled with individual card KPI planning.

The next stage is associated directly with the activities of the company. At this stage filled with individual maps of actual KPI values.

Further analyses of planned and actual values, identify deviations from plan and their causes, and formulates some conclusions.

At this stage filled with individual card plan-fact analysis during the reporting period.

The last step in this cycle is the adjustment of a plan that is based on the conclusions formulated in the previous phase, decisions are made about how much, in what direction and on what parameters to modify the plan for the next reporting period.

It is easy to guess that at this stage filled with individual cards plan based on fact.

Next, the process goes back to the first stage and a new period begins.

Thus, for the effective operation of the company all its activity in certain periods needs to be broken into simple steps.

Step 5: Create documentation and modeling of KPI system

You can often observe a situation when relatively small companies, where are the place to be informal relationships soon grows, but the ways and methods of management remain the same, which leads to a chaotic and haphazard decision-making, respectively, if it is necessary to increase the efficiency of the company there must be rules formalities relationships, and regulation of activities that have documentation. Companies that are unable to define for themselves such rules will sooner or later sink into oblivion.

Otherwise, this documentation is called the system of normative-methodological documentation (SRMD), it reglementary the activities of the various participants in the management process. SNMP allows to distinguish between rights and duties, define the powers and defines the methodology for calculating the indicators and reporting forms on the activities carried out. This system is designed to ensure the unity and relationship between different approaches to the management of the company at various levels. The presence of this kind of documentation is realized in the process of company management based on KPI.

SNMD includes a three-level documentation:

· Level 1 - position

· Level 2 - methodological and regulatory documents

· Level 3 - the user

The first level document is called "regulations on the company management system based on KPI and provides a basic set of rules of the company in the management of company KPI.

The second level SNMD includes two categories of documents:

· Guidelines

· Regulations

The first category describes and refers to the level of instructions in a particular activity. The rules are the rules that define and regulate the procedure and the various measures and actions responsible persons for the implementation of the activities. The establishment and control over compliance with these regulations called a regulation. The regulation describes the characteristics of the process of company management based on KPI.

The last level consists of instructions, which are a set of rules for the implementation of management activities based on KPIs, carrying out of works described in SNMD.

When accelerating management processes and increase their effectiveness you should always pay special attention to the modeling. Modeling is the process of building a model that with a certain degree of coarseness repeats of the simulated system. In this case, means a system the management of the company, but the scope of modeling is limited to the key performance indicators of company.

Step 6 the participants of the process of company management based on KPI.

Stalin's speech to graduates of military academies on may 4, 1935, includes the phrase that became proverbial: "Cadres decide everything." Indeed, the success of any company is its human capital. To make the system successfully functioned and bore fruit, each cog of the system must be in place and know why he is there.

Frames require careful preparation and training. The most effective way of learning are interactive workshops that explain the purpose of the system, its goals and objectives, as well as technologies applied at creation of the system. Preparation and drafting of the workshop involves several steps:

1. Development and creation of the structure of the seminar. The structure can be described as follows:

1) Introduction

2) The relationship with the strategic management

3) The performance of the company

4) The process of KPI management

5) Work in a methodical model

6) Work with documentation system

7) Conclusion

2. Creating slides within the amount of time spent on the explanation of each topic. Definitely summing up at the end of the parsing of each topic.

3. The new presentation. Each slide should be quality made and include both text and graphic content. Special attention should be paid to the practical examples.

4. In advance of speaking before a group give a trial performance before experts in the field and management and based on their comments, update the seminar. Then, and only then it is possible to consider the seminar ready to read in front of all the participants in the management of your company.

Step 7. The development of the system of motivation and remuneration on the basis of KPI.

Formation of motivation on the basis of the KPI consists of three main parts (Fig.): a constant part, the variable part, as well as irregular bonuses.

Salary - base salary (rate), which is paid to the employee for official compliance and execution of employee duties. Salary is paid according to the compliance officer a specific grade on the system of grading adopted by the company, or according to staffing [2].

The variable part is the part of the remuneration, which serves as a clear link employee motivation to the results of their activities via KPIs. This result is understood as the achievement of both quantitative and qualitative indicators KPI. The ratio between constant and variable parts (base salary and bonus) varies depending on the position of the employee and supplies a particular Department or business process.

The variable part is paid for achieving results and KPI includes:

· monthly bonuses for achieving KPIs, it is important to identify each month and in accordance with the achievement to charge a premium;

· quarterly bonuses for achieving KPIs, it is important to define only once in the quarter and in accordance with the achievement to charge a premium;

· semi-annual and annual premium for achieving KPIs, which define only once in six months or a year, and in accordance with the achievement of the KPI pay a premium.

Basic rules for the development of the compensation package:

The variable part of the compensation package needs to Orient the employee to the achievement of desired company results, therefore, wages and other cash payments should be linked to KPIs of the company and work groups, structural units of the employee.

The variable part of the compensation package should combine the rigidity of the rules for determining the remuneration and flexibility in responding to changes in the external and internal situation in the company.

The variable part of the compensation package should not worsen the position of the employee in the material sense, on the contrary, in the development and implementation of such a system the employee must be able to increase their reward.

The variable part of the compensation package should be accompanied by thoughtful mechanism to inform workers about the new rules of remuneration, the level of KPIs and regular monitoring of the effectiveness of the compensation package.

The figure below shows a typical formula of calculation of award and compensation package of employees.

Conditions for bonus payment on the basis of KPI. Bonuses are tailored to the specific achievement of each of KPI (the variable part of the compensation package) and reflect the requirements to the contractor in its accomplishment (see table). Depending on these conditions, is developed by scale benefits, which sets forth, to whom, under what conditions achievement rate, in what amount based on a formula KPI accrued bonus payments.

Source of bonuses can be different. Most traditional sources are:

· payroll;

· the profit of the company;

· saving of the wage Fund;

· additional net profit;

· conserve working capital, raw materials and materials.

Thus, we have consistently considered the basic steps applied at different stages of planning, reflected the best structure of the company to reduce risk in the occurrence of incorrect operation of the control system or its overload.

References

1. Панов М.М. Оценка деятельности и система управления компанией на основе KPI, Москва: ИНФРА-М, 2013, 272 с.;

2. KPI Examples [Electronic source] URL: https://www.klipfolio.com/resources/kpi-examples#gref (date of usage 20.12.2016)

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