《企业公司管理制度》KPI指标库制度平衡计分卡指标汇总.xls

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1、KPMG Consulting, ConfidentialFinancial KPIsPage 13867d66b3d3e6b605f2c02ab5a995dc2.xlsExample BSC KPIs & Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresType1FinancialAsset Utilization RatesLag1FinancialAssets ($)1FinancialAssets / employee ($)1FinancialBudget Variance1FinancialBudget Vari

2、ance: Cost versus Budget1FinancialBusiness MixLag1FinancialCash Flow1FinancialCash Flow per Share1FinancialCatastrophic LossesLag1FinancialChannel Mix % (High cost manual channels vs low cost electronic channels)Lag1FinancialCombined RatioLag1FinancialCommunity Involvement1FinancialCommunity Quality

3、 Statements (lists of examples on many fronts)1FinancialContribution to Overhead and Profit1FinancialCorporate Citizenship1FinancialCost1FinancialCost Ratios1FinancialCost Ratios: Administrative Cost per Customer, per Sale, per Transaction, per New Product, etc.Lag1FinancialCost Ratios: Administrati

4、ve Spending as % of SalesLag1FinancialCost Ratios: per gallon, per pound, per transaction, per claim paid, per premium processedLag1FinancialCost Reduction RatesLag1FinancialCost versus CompetitorsLag1FinancialCross SellingLag1FinancialDays Cost of Sales in InventoryLag1FinancialDeposit Service Cost

5、 (Change)Lag1FinancialDeposit Service Cost (per $ of Deposits)Lag1FinancialEarnings Growth1FinancialEarnings per Share1FinancialEnvironmental Concern: # of Pollution Emissions Violations1FinancialEnvironmental Index: (key emissions levels, amount of hazardous waste hauled off, recycling rates)1Finan

6、cialEnvironmental Results1FinancialEnvironmental: % Chemical in the Air1FinancialGross Margin1FinancialGross Profit (vs potential)Lag1FinancialGross Sales (vs competition)LagKPMG Consulting, ConfidentialFinancial KPIsPage 23867d66b3d3e6b605f2c02ab5a995dc2.xlsExample BSC KPIs & Cascaded MeasuresSBSC

7、PerspectiveKPIs and Cascaded MeasuresType1FinancialIndirect Expenses (% of sales)Lag1FinancialInvestment (% of sales)Lag1FinancialInvestments in IT ($)1FinancialLost business revenues compared to market average (%)1FinancialMargin GrowthLag1FinancialMarket Share for targeted regions, markets, custom

8、ersLag1FinancialMarket Share of targeted customers and accountsLag1FinancialMarket Value ($)1FinancialNet Income After Tax1FinancialOperating Income: Net Operating Income1FinancialPaybackLag1FinancialPercentage Unprofitable CustomersLag1FinancialPrice Recovery (ratio of the price of a product to the

9、 unit costs of the inputs for that product)1FinancialPrice to Earnings Ratio1FinancialProductivityLag1FinancialProfit before Tax1FinancialProfit has two components - productivity and price recovery1FinancialProfit Level1FinancialProfit Margins1FinancialProfit: Net After Tax Profit1FinancialProfitabi

10、lity by product, service, customer (use as indicator of where prices might be changed)Lag1FinancialProfitability of Customers and Product LinesLag1FinancialProfitability: Value Added1FinancialProfits / Employee ($)1FinancialProfits / Total Assets (%)1FinancialProfits resulting from new business oper

11、ations ($)1FinancialPublic Image1FinancialR&D (% of sales)Lag1FinancialResources shared with other business units (%)Lag1FinancialReturn on Assets (ROA)1FinancialReturn on Capital (ROC)1FinancialReturn on Capital Employed1FinancialReturn on Capital Employed (ROCE) by key asset categoriesLag1Financia

12、lReturn on Equity (ROE)Lag1FinancialReturn on Investment (ROI)Lag1FinancialReturn on Net Asset Value (%)KPMG Consulting, ConfidentialFinancial KPIsPage 33867d66b3d3e6b605f2c02ab5a995dc2.xlsExample BSC KPIs & Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresType1FinancialReturn on Net Asset

13、s resulting from new business operations ($)1FinancialReturn on Sales (ROS)1FinancialRevenue1FinancialRevenue / Total Assets (%)1FinancialRevenue from New Applications (%)Lag1FinancialRevenue from New Customers / Total Revenues (%)1FinancialRevenue from New Customers, Products, Services (%)Lag1Finan

14、cialRevenue GrowthLag1FinancialRevenue MixLead1FinancialRevenue Mix (% Value Added Services)Lead1FinancialRevenue per Employee ($)Lag1FinancialRevenue resulting from new business operations ($)1FinancialSales GrowthLag1FinancialSales Growth rate by segmentLag1FinancialSales Growth rates for targeted

15、 segments: regions, markets, customersLag1FinancialSimple price index: net revenue per ton, price per call, price per unitLag1FinancialThroughputLag1FinancialUnit Costs (per unit output or transaction)Lag1FinancialUnprofitable Products, Customers (use as indicator of where prices might be changed) (

16、%)Lag1FinancialValue Added / Employee ($)1FinancialValue Added / IT Employees ($)1FinancialWorking Capital Ratios (cash to cash cycle)LagKPMG Consulting, ConfidentialCustomer KPIsPage 43867d66b3d3e6b605f2c02ab5a995dc2.xlsExample BSC KPIs & Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresT

17、ype2CustomerAcquisition/Retention (and vs plan)Lag2CustomerAcquisition/Retention by segment (and vs plan)Lag2CustomerAgency performance (and vs plan)Lead2CustomerAnnual sales / customer ($)2CustomerAssociated costs to acquire and use the product or service - ordering, receiving, inspecting, storing,

18、 handling,expediting, rescheduling, rework and paying forLead2CustomerAvailabilityLag2CustomerAverage customer size ($)2CustomerAverage duration of customer relationship (#)2CustomerAverage time from customer contact to sales response (#)2CustomerAwards (#)2CustomerBrand ImageLag2CustomerCertificati

19、ons (#)2CustomerChangeover Time2CustomerClaims2CustomerCompare to CompetitorsLead2CustomerComplaints2CustomerContacts with targeted sponsors (#)Lag2CustomerConversion rate - # actual new customers divided by number of prospective inquiriesLag2CustomerCustomer acquisition (# or %)Lag2CustomerCustomer

20、 acquisition (for customers where had established value adding relationships)Lag2CustomerCustomer Expenditures2CustomerCustomer Loyalty - Percentage growth of sales with existing customersLag2CustomerCustomer Mix2CustomerCustomer profitability (reflecting customer unique expenses)Lag2CustomerCustome

21、r rating (%)2CustomerCustomer relationship - customer experience (feeling)Lead2CustomerCustomer Retention (# or %)Lag2CustomerCustomer Retention (for customers where had established value adding relationships)Lag2CustomerCustomer Satisfaction2CustomerCustomer Satisfaction - (along criteria per value

22、 proposition) mail surveys, telephone interviews, personal interviewsLag2CustomerCustomer Satisfaction - (for customers where had established value adding relationships)Lag2CustomerCustomer Satisfaction - Customer Awarded Awards to Company2CustomerCustomer Satisfaction - Customer Awarded Certificati

23、ons to Company2CustomerCustomer Satisfaction - Product DeliveryKPMG Consulting, ConfidentialCustomer KPIsPage 53867d66b3d3e6b605f2c02ab5a995dc2.xlsExample BSC KPIs & Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresType2CustomerCustomer Satisfaction - Product Design2CustomerCustomer Satisf

24、action - Product Field Performance2CustomerCustomer Satisfaction - Product Functionality2CustomerCustomer Satisfaction - Product Future Intentions2CustomerCustomer Satisfaction - Product Life2CustomerCustomer Satisfaction - Product Maintainability2CustomerCustomer Satisfaction - Product Price 2Custo

25、merCustomer Satisfaction - Product Service Levels2CustomerCustomer Satisfaction - Product Storability2CustomerCustomer Satisfaction - Trust and Integrity2CustomerCustomer Satisfaction Survey Index2CustomerCustomer SurveyLag2CustomerCustomer visits to the company (#)2CustomerCustomers / employee (#)2

26、CustomerCustomers Lost (#)2CustomerDays visiting customers (#)2CustomerDealer Profit (vs Potential)Lag2CustomerDealer SurveyLag2CustomerDepth of RelationshipLead2CustomerEquipment Uptime %Lead2CustomerFashion and DesignLag2CustomerField sales management (#)2CustomerField salespeople (#)2CustomerFiel

27、d service requestsLead2CustomerGeographic Mix2CustomerImage and reputation Lead2CustomerInactive Accounts2CustomerIncidence of defects (ppm)Lead2CustomerInternational Outlook 2CustomerInternational Outlook - # of non-US Citizens among supervisory ranks2CustomerIT investment / sales person ($)2Custom

28、erIT investment / service & support employee ($)2CustomerMarket Penetration (specific markets)2CustomerMarket Share (customers, sales dollars, volumes, share of customers wallet (account share) (# or %)Lag2CustomerMarket Share (for customers where had established value adding relationships)Lag2Custo

29、merMarket Share in targeted segmentsLagKPMG Consulting, ConfidentialCustomer KPIsPage 63867d66b3d3e6b605f2c02ab5a995dc2.xlsExample BSC KPIs & Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresType2CustomerMarket Surveys2CustomerMean time response to a service callLead2CustomerMystery Shoppe

30、r RatingLag2CustomerNumber of customer responses to solicitationsLag2CustomerNumber of Customers (#)2CustomerOn Time Delivery2CustomerOn Time Delivery (% based on customer expectation)Lead2CustomerOn Time Delivery (% based on customer expectation)Lead2CustomerPolicy holder Satisfaction SurveyLead2Cu

31、stomerPrice2CustomerPrice BenefitLag2CustomerProduct and Service Mix2CustomerProduct Installation Ease2CustomerProduct Lines (Number of)2CustomerProduct Mix2CustomerProfit/Customer2CustomerQuality and FitLag2CustomerQuality Complaints (#)2CustomerRatio of new customer revenues per sales call or per

32、dollar of solicitation expenseLag2CustomerRenewals2CustomerReorder Rate2CustomerReputation2CustomerReturns by CustomersLead2CustomerRevenue from value added customer relationships (%)Lag2CustomerSales closed / sales contacts (%)KPMG Consulting, ConfidentialCustomer KPIsPage 73867d66b3d3e6b605f2c02ab

33、5a995dc2.xlsExample BSC KPIs & Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresType2CustomerSales of new products developed over the last three years versus sales of all products2CustomerSales to a class of customer2CustomerSatisfaction Survey (Index 1 excel-5 bad)Lead2CustomerSatisfied C

34、ustomer Index (%)2CustomerService expense / customer / contact ($)2CustomerService expense / customer / year ($)2CustomerShare of Customer2CustomerShare of SegmentLag2CustomerShare of SegmentLag2CustomerShopping ExperienceLag2CustomerSolicitation cost per new customer acquiredLag2CustomerSupport exp

35、ense / customer ($)2CustomerTarget Market Penetration2CustomerWarranty claimsLeadKPMG Consulting, ConfidentialProcess KPIsPage 83867d66b3d3e6b605f2c02ab5a995dc2.xlsExample BSC KPIs & Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresType3ProcessAccounts Receivable Days Sales Outstanding3Pro

36、cessAccuracy3ProcessAdministrative expense / employee ($)3ProcessAdministrative expense / gross premium (%)3ProcessAdministrative expense / total revenues (%)3ProcessAverage Accounts Payable Payment Amount3ProcessBillings3ProcessBrand recognition (from market research)Lag3ProcessBreak even timeLag3P

37、rocessBusiness development (vs plan)Lead3ProcessBusiness Mix (by segment)Lag3ProcessChange in IT inventory ($)3ProcessChannel Transaction Mix: % transactions conducted through various channels (ATM, teller, computer mediated)Lag3ProcessClaims FrequencyLag3ProcessClaims Quality AuditLead3ProcessClaim

38、s SeverityLag3ProcessConcurrent Design Teams3ProcessContracted out Work (%)3ProcessContracts filed without error (#)3ProcessCorporate performance / quality goal (%)3ProcessCorporate quality goal (#)3ProcessCostLag3ProcessCost for administrative error / management revenues (%)3ProcessCost of Poor Qua

39、lity3ProcessCost of processes (not responsibility centers)Lag3ProcessCost of production planning & controlLag3ProcessCost of purchasingLag3ProcessCost or order fulfillmentLag3ProcessCost per average sales call3ProcessCost per Invoice3ProcessCost per outcome desired by a customer3ProcessCost/Unit3Pro

40、cessCreativity: # Awards received3ProcessCreativity: # Design Changes Made3ProcessCreativity: # Design VariationsKPMG Consulting, ConfidentialProcess KPIsPage 93867d66b3d3e6b605f2c02ab5a995dc2.xlsExample BSC KPIs & Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresType3ProcessCreativity: #

41、Ideas Generated3ProcessCreativity: # Original Designs3ProcessCross Sell Ratio (avg. # products sold to hsld)Lag3ProcessCustomer feedback - score of customers satisfaction w/ their shopping experienceLag3ProcessCustomer Reject Rate on Finished Products (ppm)3ProcessCustomer time / employee attendance

42、 (%)3ProcessCycle Time3ProcessCycle Time3ProcessCycle Time: Time in DevelopmentLag3ProcessCycle Time: Claims Processing Cycle Time3ProcessDealer acceptance rate of new programsLag3ProcessDealer Quality Index (7 dimensions: financial mgmt, service bays, personnel mgmt, car wash operation, convenience

43、stores, gasoline purchasing, better buying experience)Lag3ProcessDefect rates (ppm)Lag3ProcessDefects3ProcessDelivery3ProcessDesign Reviews3ProcessDiscontinued IT inventory / IT inventory (%)3ProcessDiscounts and Concessions (planned and unplanned)3ProcessDowntime3ProcessEfficiency of post sales ser

44、vice processes - cost of resources usedLag3ProcessEmergency Workorders3ProcessEnergy Use Alternatives (#)3ProcessEquipment Mix3ProcessEquipment Utilization3ProcessError Rate, Sigmas3ProcessErrors3ProcessExpense RatioLag3ProcessFirst Pass Yield - % customer requests handled with a single service call

45、 rather than multiple callsLag3ProcessFirst Pass Yield3ProcessFirst Pass Yield - Finished Product3ProcessFirst Pass Yield - Major Component3ProcessFirst Pass Yields (% requiring no rework)Lag3ProcessFirst to market: # of key items in which Kenyon was 1st or 2nd to marketLag3ProcessFreight Costs3Proc

46、essFunction points / employee month (#)KPMG Consulting, ConfidentialProcess KPIsPage 103867d66b3d3e6b605f2c02ab5a995dc2.xlsExample BSC KPIs & Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresType3ProcessGenerous terms under which customers can exchange and return merchandiseLag3ProcessHard

47、 Book Closes per Year in Excess of Regulatory/Required Closes3ProcessHeadcount MovementLead3ProcessHours spent with customersLead3ProcessHours spent with customers (% )Lead3ProcessInnovation3ProcessInspections3ProcessInterest Paid3ProcessInternal Failure Rate3ProcessInternal index of customer dissat

48、isfiersLead3ProcessInventory 3ProcessInventory - WIP Turns (Annual)3ProcessInventory Turnover (Annual Sales / Current Inventory)3ProcessInventory Turnover: inventory turns on the selected key items (to balance preceding measure)Lag3ProcessInventory Turns (Annual)3ProcessInventory: Finished Goods Inv

49、entory3ProcessInventory: Obsolete3ProcessInventory: Raw Materials Inventory3ProcessInventory: Total Inventory3ProcessInventory: Work-in-Process Inventory3ProcessInvestment in new product/service developmentLag3ProcessInvestment Profiles3ProcessIT capacity (CPU & DASD) #3ProcessIT capacity / employee

50、 (#)3ProcessIT expense / administrative expense (%)3ProcessIT expense / employee ($)3ProcessIT performance / employee (#)3ProcessKey dealer retentionLag3ProcessLabor Productivity3ProcessLabor Productivity (output per hour)3ProcessLaptops / employee (#)3ProcessLoss Prevention3ProcessLoss RatioLag3Pro