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未来的财务 —帮助你的财务职能在充满挑战的时代更加具有战略性
2009年10月
1© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
财务战略 – 财务对于业务的价值主张
财务人员和组织– 通过有效的组织模式，实现参与业务的行为和技巧的发展
财务流程 – 例如:内部和外部报告 - 定义性质、内容、时间进度、频率和交付信息；
财务管理: 有效管理资本和流动性，包括融资
财务分析 – 例如：绩效管理 – 战略目标设定、计划和预算，以及VBM和确定KPI
财务信息系统 – 基础设施、应用和以有效成本交付财务信息而进行的数据管理
项目和变革管理
未来财务的方法是指对财务功能在组织内部如何有效运行地分析和评估，以及与财务领域最 优实践的对比。
什么是未来财务?
本文件是毕马威特别为中国电信提供。文件中载有毕马威的机密或专有资料。如果有关资料外泄，将有利于他人竞投本项目。除用作评估毕马威的建议外，本文件不得作其他用途，也不得因
为其他用途而复印。未经本所书面同意，任何人士不得披露或引述本文件的全部或部分内容。这项限制适用于本文件内的一切资料。
本建议书由毕马威国际的中国成员 —— 毕马威企业咨询（中国）有限公司提交。建议书的内容将以进一步商定并签具的业务约定书或合同作准，并且必须通过一贯的客户接纳程序才可落实。
2© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
企业战略及各外部因素要求财务承担起战略决策支持、财务运作、财务业绩管理、财务控制四大职能，并通过财务组织与
能力的建设驱动财务转型，实现财务战略。
财务战略分析
驱
动
要
素
企业战略
内外部客户
投资人 监管
机构
竞争
压力
分析
人士
财务
业绩
财务
控制
战略
决策
组织
与能
力
财务
运作
财务战略
——财务战略的分析模型——
组织与人员
信息技术
转型规划变革管理
流程与规范
企业战略：区域开发专家
财务战略：支持企业战略，成为价值创造的合作者
财务职能
驱动要素
外部要求
3© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
财务战略 —财务决策支持的职能
财务战略的决策支持职能内容及驱动要素为：
战略决策支持战略决策支持
战略财务及落实：•
资本结构：协助制定集团资本结
构目标•
财务测算/规划：根据企业战略
，协助制定涵盖资源投资、成本
效益、资本运作等方面的中长期
财务规划，以匹配集团战略发展
举措，支撑战略目标实现•
融资策略：协助制定投融资策略
并进行股权、债权融资活动•
投资及并购决策支持：提高财务
职能在投资管理中的参与程度，
为高管层提供决策支持投资者关系管理：•
向投资方、政府机构等利益相关
者进行报告沟通，维护与各利益
方的良好关系
驱
动
要
素
•
明确财务相关职责和流程规范；•
财务人员能力匹配
•
建立投资决策评估系统，量化评估
，快速支持决策
•
通过系统将战略财务规划与预算目
标相整合
组织与人员
信息技术
流程与规范
11
2
12
34
第一阶段第二阶段
第三阶段第四阶段
2
2
4© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
财务战略 —财务业绩管理的职能
财务战略的财务业绩管理职能内容及驱动要素为：
管理决策支持：•
建立以财务指标为核心的多维度财
务分析报告体系，搭建财务信息化
平台，实现实时、有效的分析数据
，支持管理决策预算/预测：•
完善全面预算管理体系，提高预算
编制效率，提高预算对经营的指导
作用成本管理：•
完善目标成本和责任成本管理体系
，优化成本管理资金管理：•
资金集中管理，有效配置集团资源
，降低资金成本•
加强资金计划管理税务筹划：•
通过合理的税收筹划，降低税收成
本，规避税务管理合规性风险
财务业绩财务业绩
驱
动
要
素
•
设置资金管理中心、成本管理部门
和税务部门；
•
集合兼备财务、业务、成本管理才
能的人员；
•
规范相关流程；
•
实施ERP系统，实现预算管理、成本
管理、资金计划管理、经营分析的
自动化
•
建设银企互联平台，实现资金的网
上监控
组织与人员
信息技术
流程与规范
1
1
1
2
2
12
34
第一阶段第二阶段
第三阶段第四阶段
5© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
财务战略 —财务控制的职能
财务战略的财务控制职能内容及驱动要素为：
财务控制财务控制
财务报告：•
真实可靠的财务报告，实现低成
本、及时性、准确性、真实性并
重，以满足未来上市的财务报告
要求内部控制：•
建立涵盖资源投资、成本效益、
资本运作等方面的全面管理制度
体系和流程控制体系审计与稽核：•
建立和落实各项财务法规制度的
执行检查机制•
建立建设财务稽核、内部审计和
外部审计机制风险管理：•
实施基于COSO-ERM框架上的
、集团统一、规范完善风险管理
体系
驱
动
要
素
•
设置内部稽核组织；•
集合熟悉业务，兼备审计稽核、风
险管理才能的人员；
•
建立ERP的核算和报告系统，快速关
账、合并生成财务报表；
•
建立风险管理系统；•
通过ERP系统固化流程及控制点
•
流程标准化，明确控制点；•
制定完善内控制度
组织与人员
信息技术
流程与规范
21
12
2
32
12
34
第一阶段第二阶段
第三阶段第四阶段
6© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
财务战略 —财务运作的职能
财务战略的财务运作职能内容及驱动要素为：
财务运作财务运作
交易处理：•
建立标准化的会计核算体系，
包括标准化的会计科目体系、
核算规范等，实现交易处理的
真实、准确、及时内外部结算：•
充分利用电子结算平台，降低
现金使用，控制风险，提高效
率•
统一内部结算，降低应收账款
；统一外部结算，控制风险，
提高效率共享服务和外包：•
实现报账、结算、核算的共享
服务和外包管理，加强规范，
提高效率
驱
动
要
素
•
设置财务共享服务中心，集中核算和
报销；
•
设置结算中心，统一内外部结算；•
财务外包；•
集合熟悉业务，兼备审计稽核、风险
管理才能的人员；
•
建立核算系统，实现快速关账；•
建立电子结算平台、银企互联平台；•
根据共享服务需求优化系统；
•
规范会计核算基础；•
根据共享服务和集中结算要求调整流
程、支付方式等；
组织与人员
信息技术
流程与规范
1
3
34
13
223
12
34
第一阶段第二阶段
第三阶段第四阶段
7© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
DRAFT
财务的角色及其职能转型路线
8© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
定义财务部门价值创造的角色
执行(董事会 / CEO) 监管重点
功能效率
功能重点
运营部门
规则和控制
风险管理
治理
利益相关者关系
资本管理
战略规划
投资行为 (包括并购)
价值基础管理 (EVA)
董事会
总帐 / 会计科目
税务合规
外部财务报告
预算和预测
信息技术
人力资源
资金管理
会计政策
监管报告
控制优化
供应
财务战略
税务筹划交易流程
成本优化
精算
采购
采购
差异分析
管理报告
市场、客户和产品
定价
基本财务信息 审计
产品控制
内控重点效率重点
监管
控制
和合
规
战略
性功
能运
营的
功能
主持 (引领/ 主管/ 可靠)
影响和指导
创造价值的决策支持
保护价值的财务控制
交易流程
9© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
财务模型是如何发展的？
价值 质量
成本 速度
未来今天
价值创造的决策支持保护价值的财务控制交易流程
30%
25%
45% 30%
40%
30%
CFO
零售银行 公司银行 信用卡
共享服务 优质中心
“65% 的财务功能
旨在未来三年中在
决策支持中花更多
时间”毕马威/ 经济学人信息中
心, 2006
SERVICES
Multiple Finance agendas – not alignedNot a Business Partner - diligent caretaker No single version of the truthToo much time gathering / reconciling dataInadequate management information (KPIs) to support decision makingCommunication to stakeholders of performance is constrained
ORGANISATION
Local autonomous functions not alignedConfused roles / responsibilities / accountabilities and duplication of effortLack of objectivity and / or transparencyShadow Finance functionsLimited mobility of Finance leadersNo formal Finance governance structures
PEOPLE
Individuals not a Finance teamLack of skills (beyond technical)Ineffective communication / business contactLow morale and motivationPoor talent managementInadequate succession plans
PROCESS
Inconsistent policies / procedures / controlsStandalone processes / multiple data models end-to-end processes not understood / ownedSignificant reconciliation issues and / or errorsToo many late adjustments / JNLsClose process takes too long / highly manualBudgeting, planning and forecasting / capital management processes are ineffective and / or inefficient
TECHNOLOGY
Multiple consolidation layers / COAs and GLsInconsistent data models / reference dataMultiple systems / varying maturity with too many manual interfacesMultiple sources for technology including maintenance and developmentCommon reporting limited to primary statementsLimited / no scale or flexibility and reliance on end user computing is high
LOCATION
Sourcing / use of SSCs ineffective and / or inefficient SSCs limited to in country / specific areas Finance processes in SSCs ineffective and / or inefficientPoor people skills within SSCs and no Centres of ExcellencePoor systems within SSCs or businessNo governance arrangements for SSCs or sourcing model
CFO
Center ofExcellence
Retail IB PC
SharedServices
CFO
Center ofExcellence
Retail IB PC
SharedServices
例证
毕马威国际
10© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
从全球领先实践的财务转型发展阶段看，ＡＢＣ公司所处的位置基本是集中和专业高效率化阶段
阶段四
最优化
阶段三
专业化与高效率
阶段二
集中化
领先实践的财务转型战略的发展路径
阶段一高差异化
流程规范•
在地方、区域和国家级业务
单位上都缺乏标准化的流程
信息技术•
在所有业务单位的核心财务
活动中依赖自己开发的多种
不同软件产品
组织与人员•
工作人员的时间主要花在各
种报告准备、纠错和差异的
解释上
流程规范•
大量交易流程标准化
信息技术•
在区域层面实现软件、应用
标准化，但没有全国的数据
管控
组织与人员•
报告集中审批使得花在增值
工作上的人力时间增加
流程规范•
成立国家级的服务中心来处
理核心业务
信息技术•
对关键的财务和营运（如结
算）系统实现标准化，引进
国家级的/全球性的数据模型
组织与人员•
由专业化的、受过分析技能
培训的员工来掌控运营报告
和战略分析
流程规范•
核心交易和支持性程序实
现共享服务/外包
信息技术•
在全球数据监控的支持下
，全球应用系统实现了从
财务到运营完全的标准化
和集中整合
组织与人员•
财务工作人员超越被动的
报告制作者角色，成为积
极主动的业务合作伙伴
财务
职能
整合
程度
高
低 效率 高
ＡＢＣ公司所处
的阶段
11© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
第4阶段持续改进
第3阶段高效运行
第2阶段监督控制
财务转型的总体规划
第1阶段财务职能基本到位
流程规范•
建立标准化财务管理流程，建立控
制点
•
统一核算口径，规范核算标准，统
一成本科目和会计科目
财务职能•
完善战略财务的资本结构、财务测
算、融资策略、投资策略等内容
•
明确、规范财务管理各项职能•
完善预算、成本管理体系
信息技术•
ERP信息系统规划，对系统的预算
、成本、核算、分析、资金管理功
能进行功能需求定义
组织与人员•
财务组织架构设计调整，明确母子
公司财务管控、汇报、协作关系
•
明确岗位职责及关键岗位能力素质
要求
转型规划与变革管理•
设计规划财务转型路径•
加强培训宣导和文化建设
流程规范•
启动内部控制项目，建立内控体系•
加强稽核，不断完善财务体系
财务职能•
完善职能，提高效率，实现战略、
预算、核算、分析、考核的整合
•
建立内部银行，协助上市融资，实
现集团授信
•
强化税务筹划•
建立内部稽核机制
信息技术•
ERP系统实施，自动化、标准化•
实现网上报销•
固化流程控制点•
建立银企互联平台、资金监控平台
组织与人员•
建立资金管理中心，统筹融资、资
金监控、资金计划
•
完善人员轮岗、培训、选拔机制•
完善考核机制
转型规划与变革管理•
转型过程管理•
加强培训宣导和文化建设
流程规范•
根据共享和结算集中调整流
程规范
财务职能•
实现专家型职能集中，搭建
资本运作和融资管理专家中
心，税务筹划中心
•
实现事务处理型职能共享，
建立财务共享中心，集中核
算、结算、报销、内部稽核
信息技术•
完善系统，建立集中结算系
统平台，集中核算平台
组织与人员•
建立财务共享服务中心•
建立培训中心•
通过考核不断提高财务管理
水平
流程规范•
调整外包流程，持续
优化
财务职能•
核心交易和支持性程
序实现共享/外包；
•
财务部门更多的参与
到战略、决策支持等
高价值管理工作；
信息技术•
完善系统，支持外包
服务
•
财务系统与业务系统
高度整合
组织与人员•
外包管理•
绩效加强人员培训管
理
12© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
DRAFT
财务问题/ 挑战和阻碍
13© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
问题
服务
多重财务日程– 不一致并非业务合伙人— 尽职管理者事实的多重版本花过多时间协调/收集数据缺乏支持决策的管理信息 (KPIs) 与股东关于绩效的沟通很局限
组织
各地为政，缺乏统一性不清晰的角色/责任/岗位说明和重复工作缺乏客观性和/或透明度财务功能影子化缺乏正式的财务治理结构
人员
各自为政，并非统一的团队缺乏技巧 (非技术层面)无效沟通/业务联系士气低沉低效的人才管理缺乏连续性计划
流程
不一致的政策 / 流程 / 控制独立的流程 / 多重数据模型缺乏端对端流程重要问题和/或误差的协调过多的晚期调整关帐流程花费过久时间/高度人工化预算、计划和预测/资本管理流程的无效性
技术
多重汇总层面 / 会计科目表和总帐不一致的数据模型和参考数据多重系统 / 过多地认为干涉多重技术源，包括维护和发展限于主要命题的普通报告限制/无尺度灵活性，对于终端用户信息处理依赖性过大
选址
来源 / 无效使用 共享服务中心限于国家或者特定区域的共享服务中心无效的财务流程共享服务中心缺乏人员技巧，缺乏优质中心共享服务中心 或业务内不良系统共享服务中心缺乏治理安排或者开发模型
“财务并非仅仅为业务提供金钱价值，这样做的成本太高了”
30%
15%
55%
30%
15%
55%
14© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
外部挑战
法律法规压力
对于一个实质性弱点的市场回应
与市场相关的和宣布前七天的分类平均股价变动税务会计
(5.77%)收入识别
(5.29%)文档
(5.29%)人员问题
(4.80%)财务体系和程序
(3.75%)租赁会计
(0.86%)其他
(3.31%)
如何建立起与分析师的信任
与投资者建立信任所需要的三种能力
预测准确性 提供给投资的信息
管理投资者的期望
79%74%
66%
“投资者在努力理解业
务的真正经济价值”
(全球保险组织 CFO)
会计IFRS:−
细分的−
报告−
业务合并−
规定美国GAAP 集中:−
FRS 26持续的公布( IFRS 7)
法规集中法规报告(IRR)MERSOX (见公布的概念)Solvency II合规基础上的原则
税务责任委员会含义
30%
15%
55%
30%
15%
55%
对误陈的市场反应
* 包含市场调节因素
美国公司市场资本化重新声明第一天影响调查
(2002 –
2005)
总体降低 * ($63.2bn)
百分比降低 * (1.9%)
15© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
商业挑战和机遇
0% 10% 20% 30% 40% 50% 60% 70%
进军新市场
合规改进
控制成本
未来两年最主要的三个业务主张
0% 10% 20% 30% 40% 50%
计划、预算和测算
管理报告
合规流程
促进业务增长的的财务改进最优先事项
作为
收入
比例
的总
体财
务成
本
20%
45%
0.00%
0.50%
1.00%
1.50%
2.00%
1992 2005
平均水平公司世界水平公司
Hackett; 2006
30%
15%
55%
30%
15%
55%
毕马威: EIU 调查 2006
毕马威: EIU 调查，2006
实现价值的重要机遇
16© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
障碍- 技能和流程方面的改进需求 30%
15%
55%
30%
15%
55%
“这是一个长期的事情，没
有短期的商业价值，让我们
把它放在次要的地位。”
“我们现在的控制和流程运
行的不错，我们没有必要进
行这些额外的工作。”
“电信集团里哪个平台有足
够理由需要这笔支出？”
“这是我们必须遵守的一堆
条例。”
“我的关注点总是在合规
上。”
“这已经不是第一次来进行
财务部门改革了。”
“我们总是这么操作的。”
0% 10% 20% 30% 40% 50% 60%
非财务类绩效衡量方法
业务的财务诠释
变化管理技能
IT有效利用能力
项目管理技能
沟通和演讲能力
未来2年内的技能改进
0% 10% 20% 30% 40% 50%
寻找或保留有技能的员工
低效的业务流程
财务部缺乏资金管理
员工拒绝改变
低效的IT系统
业务部门不理解财务部门的职
责和价值
主要的障碍
“我们需要真正开始在决策
上体现我们的价值。”
17© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
DRAFT
转型成功的收益
18© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
世界级的财务部门为企业实现了…
优化财务决策优化经济资本使用绩效考核和管理和企业价值增长紧密挂钩管理层信息能支持决策和更高级别的管理层分降低监管资本需求优化成本/收入比例
财务愿景和战略紧密结合公司战略财务推动组织价值创造加深企业业务和风险的理解，提供更好的财务见解优化监管层管理吸引优秀人才，提升组织灵活性、积极性和扩展性
有形收益 无形收益
真相唯一提升支持财务决策和财务报告的信息质量和速度降低手工操作率，错误率和对账
战略性的长期的思维模式职责清晰会计政策、流程和步骤一致
有形收益 无形收益
质量和速度监管控制
价值成长收益资本管理人员管理
成本成本降低
有形收益
降低资本成本和财务组织成本标准化流程和IT系统战略采购的工资套利人员调整
优化交易流程成本降低系统维护费用消除重复劳动优化采购成本
财务成本可降低达45%
CEO & CFO 的目标 一个有效的财务变化方案将提供有形和无形的收益，有助于实现企业目标
CFO
Center ofExcellence
Retail IB PC
SharedServices
CFO
Center ofExcellence
Retail IB PC
SharedServices
19© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
管理复杂的变化去实现计划设定的收益
有限的变化范围计划
价值
质量
速度
成本
可持续性 中
可持续的质量和速度
价值
质量
速度
成本
可持续性 高
可持续的成本、质量和速
度
价值
质量
速度
成本
可持续性 高
可持续的价值、质量、速
度
价值
质量
速度
成本
可持续性 高
注释：没有收益部分收益（只在财务方面）部分收益（财务和业务方面）显著收益（财务和业务方面）全部收益（财务和业务方面）
如果只是专注于流程和技术，可能只有有限的进展-而实现可持续的改进需要对所有的目标运营模型的部分
全盘考虑。
Entirely internally focused
Value driverKey influencer of stakeholders
Multiple agendas, Local Finance teams
Cost centre mentality
Finance vision agreed and aligned with the business
Focus on value management
Business partner of management and
the boardServices
Federal structure Global Finance function
Autonomous Finance Functions,
e.g. objective setting at BU or
local CFO
Central guidance local
implementation
Local Finance reporting directly into Local Mgmt /
dotted line to Group
Strong alignment with Group Finance
(hard dotted)
Global finance communityOrganisation
FIN
AN
CE
OP
ER
AT
ING
MO
DE
L
Locally specific Standardised and optimised
Disaggregated processes and responsibilities. Multiple G/Ls
Low degree of standardisation and
automation (divisions / geographies)
Standardised processes globally for low value high
volume transactions
Standardised processes globally
for financial management
Recommendation for common
methods, processes and reference data
Process
Incompatible systems and data
models
Global data model / systems
Standard tools andapplications, on
single occurrence
Multiple data models, tools / applications and
G/Ls
Standard consolidation layer
Standard systems, interface layer and recommended data
models
Standard data models, tools / applications, on
multiple occurrences
Technology
In-country, decentralised
Strategic sourcing / SSCs
optimised
Selected finance processes proceed
in regional SSCsRegional SSCs
Some offshoring for low value, high
volume transactions
All financial processes in
optimum locationsIn-country SSCsLocation
Scorekeeper Business partnerDiligent CaretakingConstructive
challenge
Business acumen and financial knowledge
Reactive ad-hoc analysis
Insightful analysisand commentPeople
Entirely internally focused
Value driverKey influencer of stakeholders
Multiple agendas, Local Finance teams
Cost centre mentality
Finance vision agreed and aligned with the business
Focus on value management
Business partner of management and
the boardServicesEntirely internally
focusedValue driverKey influencer of
stakeholders
Multiple agendas, Local Finance teams
Cost centre mentality
Finance vision agreed and aligned with the business
Focus on value management
Business partner of management and
the boardServices
Federal structure Global Finance function
Autonomous Finance Functions,
e.g. objective setting at BU or
local CFO
Central guidance local
implementation
Local Finance reporting directly into Local Mgmt /
dotted line to Group
Strong alignment with Group Finance
(hard dotted)
Global finance communityOrganisation Federal structure Global Finance
function
Autonomous Finance Functions,
e.g. objective setting at BU or
local CFO
Central guidance local
implementation
Local Finance reporting directly into Local Mgmt /
dotted line to Group
Strong alignment with Group Finance
(hard dotted)
Global finance communityOrganisation
FIN
AN
CE
OP
ER
AT
ING
MO
DE
L
Locally specific Standardised and optimised
Disaggregated processes and responsibilities. Multiple G/Ls
Low degree of standardisation and
automation (divisions / geographies)
Standardised processes globally for low value high
volume transactions
Standardised processes globally
for financial management
Recommendation for common
methods, processes and reference data
Process Locally specific Standardised and optimised
Disaggregated processes and responsibilities. Multiple G/Ls
Low degree of standardisation and
automation (divisions / geographies)
Standardised processes globally for low value high
volume transactions
Standardised processes globally
for financial management
Recommendation for common
methods, processes and reference data
Process
Incompatible systems and data
models
Global data model / systems
Standard tools andapplications, on
single occurrence
Multiple data models, tools / applications and
G/Ls
Standard consolidation layer
Standard systems, interface layer and recommended data
models
Standard data models, tools / applications, on
multiple occurrences
TechnologyIncompatible
systems and data models
Global data model / systems
Standard tools andapplications, on
single occurrence
Multiple data models, tools / applications and
G/Ls
Standard consolidation layer
Standard systems, interface layer and recommended data
models
Standard data models, tools / applications, on
multiple occurrences
Technology
In-country, decentralised
Strategic sourcing / SSCs
optimised
Selected finance processes proceed
in regional SSCsRegional SSCs
Some offshoring for low value, high
volume transactions
All financial processes in
optimum locationsIn-country SSCsLocation
In-country, decentralised
Strategic sourcing / SSCs
optimised
Selected finance processes proceed
in regional SSCsRegional SSCs
Some offshoring for low value, high
volume transactions
All financial processes in
optimum locationsIn-country SSCsLocation
Scorekeeper Business partnerDiligent CaretakingConstructive
challenge
Business acumen and financial knowledge
Reactive ad-hoc analysis
Insightful analysisand commentPeople Scorekeeper Business partnerDiligent Caretaking
Constructivechallenge
Business acumen and financial knowledge
Reactive ad-hoc analysis
Insightful analysisand commentPeople
20© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
领先财务职能的特征 CFO
Center ofExcellence
Retail IB PC
SharedServices
CFO
Center ofExcellence
Retail IB PC
SharedServices
服务
与业务结合的单一财务愿景和战略业务合作伙伴专注于价值驱动力现实的唯一版本战略和运营决策支持引导与利益相关方的绩效沟通
组织
全球财务职能清晰的角色与责任和透明客观的责任制全球目标设定、培训和流动性全球管治架构地方整合业务人员在财务部门轮岗培训
人员
全球财务团队全球财务团队的能力，包括优秀的影响力技巧和业务知识商业挑战高度激发的热情全球人才管理和继任计划业务人员具备财务知识
流程
标准化的政策、程序和控制整合的流程和共同数据模型和参考数据标准化和自动化整合的绩效管理（包括CP&M）负责的情境（BP&F）规模化和灵活性
技术
唯一的合并财务报表总帐/会计科目表相同的报告、数据模型和参考数据唯一的ERP全球管治架构系统唯一的采购策略（M&D）规模化和灵活性
地点
全球整合的采购在最优地点的流程全球采购管控架构流程/控制授权采购人员技能授权采购系统授权采购
21© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
DRAFT
实现可持续的收益
得到的经验
22© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
管理内容和复杂性 – 案例研究
案例研究 1: 管理内容 案例研究 2: 管理复杂性
财务变革项目的初始目标改进重点财务和报告流程的质量控制信息质量改进报告合时性激发鼓励财务人员改变财务的商业感觉
客户面临的问题有限的预算在组织、流程和人员围度的优先化信息系统和花费的有限变革无法实现资源自由流动变革的强大阻力
毕马威的解决方案制定了财务和业务的共同版本为实现改进而创立了有重点的项目
实施 KPI 框架合理化报告、协调和关帐流程改进公司内会计为管理会计整理数据库
为财务人员开展绩效管理, 沟通和培训
财务变革项目的初始目标为财务、管理、法规和风险报告制定标准化的/和谐的解决方案IFRS 和内控作为变革项目的重点首先向主要选址/业务单位实施方案
客户面临的问题对信息系统的主要关注- 新软件产品的严重问题业务单位所能提供的对集团财务的有限支持过于复杂 – 全球范围内的财务、运行和风险个工作团队之间的相互依赖缺乏管理性项目已停止超过1年半，并有大笔支出
毕马威的解决方案重新定义时间进度和内容，减少复杂性业务单元与集团财务一致性—在接下来的项目阶段中提供更多的支持集中的方式管理业务和技术上需求的复杂性—与软件产品功能性一致
23© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
定义财务运行模型的组成要素，并了解每个要素的改进可能性
内部的全面侧
重点 价值驱动股东中的关键影
响人
多重日程, 当地财务团队
成本观念
与业务一致的
财务愿景强调价值管理 管理层和董事会
的业务合伙人服务
总体结构 全球财务功能自治的财务功能,例
如：各业务单元或
当地财务总监设定
目标
地方实施中央政
策当地财务直接报
告给当地管理层 与集团财务一致 全球财务通用性组织
财务
运行
模型
局部细节 标准化和最优
化
分崩离析的流程
和责任. 多重总
帐
低度标准化和自动
化 (部门 / 地区)低价值高额交易
全球标准化流程财务管理的全球
变准化流程
对普通方法、流
程和参考数据的
建议流程
不兼容的系统
和数据模型
全球数据模型
/系统
对单一事件的标
准工具和应用
多重数据模型、
工具/应用和总
帐标准合并层
标准系统、中间
层和建议的数据
模型
关于多重事件的标
准数据模型、工具
/应用技术
国家，非集中
化
战略开发 / 共
享服务中心 最
优化
一些低价值、高
额的离岸交易地区共享服务中
心共享服务中心中
的多数财务流程最优选址中的所
有财务流程国家内共享服务
中心选址
记分者 业务合伙人尽职管理 建设性的挑战商业才智和财务
知识起反作用的特别
分析具有见解性的分
析和评论人员
毕马威关于财务目标运行模型的观点
CFO
Center ofExcellence
Retail IB PC
SharedServices
CFO
Center ofExcellence
Retail IB PC
SharedServices
24© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
内部的全面侧
重点 价值驱动股东中的关
键影响人
多重日程, 当地财务团队
成本观念
与业务一致
的
财务愿景
强调价值管
理
管理层和董
事会的业务
合伙人服务
总体结构 全球财务功能
自治的财务功
能,例如：各业
务单元或当地
财务总监设定
目标
地方实施中
央政策
当地财务直
接报告给当
地管理层
与集团财务
一致全球财务通
用性组织
财务
运行
模型
局部细节 标准化和最优
化
分崩离析的
流程和责任. 多重总帐
低度标准化和
自动化 (分工
/ 地理)
低价值高额
交易全球标
准化流程
财务管理的
全球变准化
流程
对普通方法、
流程和参考
数据的建议流程
不兼容的系统
和数据模型全球数据模型
/系统
对单一事件
的标准工具
和应用
多重数据模
型、工具/应
用和总帐标准合并层
标准系统、
中间层和建
议的数据模
型
关于多重事件
的标准数据模
型、工具/应用技术
国家，非集中
化
战略开发 / 共
享服务中心 最
优化
一些低价值、
高额的离岸
交易
地区共享服
务中心
共享服务中
心中的多数
财务流程
最优选址中
的所有财务
流程
国家内共享
服务中心选址
记分者 业务合伙人尽职管理 建设性的挑
战商业才智和
财务知识起反作用的
特别分析
具有见解性
的分析和评
论人员
并不是只有技术和流程是需要变革的
第一个项目的方法只是强调了系统和流程（虚线）。很难发现收益。当目标运行模型的另一个围度得到重视时，项目获得了动能。
强调改进合时性、质量和财务运行成本的财务和管理报告的标准化和和谐化。
重点关注建立全球统一的会计科目表，结合总帐模板，并在各地区展开使用
涵盖目标运行模型的所有围度:
−
财务部门和董事会关于愿景开展讨论会
−
改变当地财务总监的报告体制，而直接向集团
财务总监汇报
−
与所有主要的业务单元一起制定集团范围内的
业务需求；许多个体已经从他们的业务单元中
被转移到了项目中（按照人力资源的想法）
−
建立和谐的财务系统
−
侧重IT系统的“速赢”方案持续了1年半的时
间
四年的时间，总体预算达到2亿欧元。
案例研究 3: 强调技术/ 流程方法
CFO
Center ofExcellence
Retail IB PC
SharedServices
CFO
Center ofExcellence
Retail IB PC
SharedServices
25© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
内部的全面侧
重点 价值驱动股东中的关
键影响人
多重日程, 当地财务团队
成本观念
与业务一致
的
财务愿景
强调价值管
理
管理层和董
事会的业务
合伙人服务
总体结构 全球财务功能
自治的财务功
能,例如：各业
务单元或当地
财务总监设定
目标
地方实施中
央政策
当地财务直
接报告给当
地管理层
与集团财务
一致全球财务通
用性组织
财务
运行
模型
局部细节 标准化和最优
化
分崩离析的
流程和责任. 多重G/L
低度标准化和
自动化 (分工
/ 地理)
低价值高额
交易全球标
准化流程
财务管理的
全球变准化
流程
对普通方法、
流程和参考
数据的建议流程
不兼容的系统
和数据模型全球数据模型
/系统
对单一事件
的标准工具
和应用
多重数据模
型、工具/应
用和G/Ls标准合并层
标准系统、
中间层和建
议的数据模
型
关于多重事件
的标准数据模
型、工具/应用技术
国家，非集中
化
战略开发 / 共
享服务中心 最
优化
一些低价值、
高额的离岸
交易
地区共享服
务中心
共享服务中
心中的多数
财务流程
最优选址中
的所有财务
流程
国家内共享
服务中心选址
记分者 业务合伙人尽职管理 建设性的挑
战商业才智和
财务知识起反作用的
特别分析
具有见解性
的分析和评
论人员
对于运行模型所有组成要素的良好规划和协调创造出成功
加强集中控制，增强控制有效性，为共享服务中心做准备
设立中期目标减少财务组织中的总体人头
强调流程和相关信息系统的标准化
综合性项目:
−
开展高管研讨会定义未来的运行模型
−
SAP –全球总帐模版
−
多重GAAP 会计能力
−
为财务和管理会计以及法规报告准备主要数据
−
设计并实施管理会计需求
−
报告流程标准化
−
新的
−
全球财务组织
项目活动持续五年
总体预算 XX 百万欧元
获得项目收益
案例研究 4: 全面整合方法
– 重组
CFO
Center ofExcellence
Retail IB PC
SharedServices
CFO
Center ofExcellence
Retail IB PC
SharedServices
26© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
吸引、发展、保留和使用高效、高质量人员
有效团队工作的角色模型
提供必要的工具和基础设施支持，帮助人员实现其角色任务
认识到财务应向商业提供有效附加值
根据竞争对手设定财务功能基准
财务记分卡中持续的目标改进
准确、合时和完整的一致性信息基础
统一的流程和系统推动集团范围内的流程效率和报告有效性
“世界只有一个观点”—信息建立在协商一致的定义、方法、信息包和时间表基础上
根据总体财务地位集中协调并有效管理决策
财务管理流程反应最优实践
相关矩阵的整体观点（风险、资本、收益等）
为战略设定和决策做出贡献
与关键的外部机构和股东保持良好关系
主动处理与其它董事会成员重叠/合并的职责关系
利用财务愿景和战略作为变革项目的基础
7
5
6
4 3
在集团范围内管理持续改进的的财务治理政策和流程
确保不发生重大财务瘫痪
符合法规要求
2
设立清晰的目标，最大化业务绩效
建立总体绩效管理框架
实施预算、计划和测算流程，促进战略商业决策
11
36
72
45
Vision
Effective governance
Excellent
stakeholders
Be value adding for
the business
High quality and motivated
Finance Team
Maximize Business
Performance
Excellence in Financial
Management
Right mixbetween
effectiveness and efficiency reg. Process and IT
愿景
有效治理
与内部、外部股东保持良好关系
商业附加值
高质量和激励财务团队
最大化业务绩效
良好的财务管理流程和信息系统
有效性和效率的
结合
.
27© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
财务应该定义可实现成功的服务和方法
为一家刚刚并购的银行整合才与功能
客户年度满意调查反映出商业满意分数
测算与可感知的财政数字之间的区别（例如：低于8%的差异）
提交后更正的频率（数字）
提交后更正的成本影响
合并报表所需数据的百分比
与现有文档程序相符的财务流程百分比
预关帐天数
向集团财务提交数据所需的天数
总体财务成本占总体运行成本的百分比
财务部和IT部为财务服务的全职员工占全体全职员工
基准设定和
持续的流程
优化
灵活性… 以及时和有效的方式回应组织结构和
法规变革，尤其是对那些刚刚并购的银
行
业务合作
… 为各业务单元提供一个能让其全面分
析业务并得出结论的财务工具框架
精确性和数据
完整性
… 确保数据质量和财务、管理、法规会
计信息的完整性，并将各种观点集中起
来
一致性 …实现针对与财务相关问题的定义和方
法在集团范围内的统一
控制 … 定义并实施统一的控制标准和原则，
以提高透明度，减轻商业风险
合时… 优化流程时间进程，在确保数据质量
的同时，促进财务和管理会计信息支持
决策
有效性 … 财务在具有竞争力的价格上发挥在决
策中的作用
全面
项目
目标
质量
代表方法财务服务的代表特性
速度
成本
价值
质量
速度
成本
价值
28© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
战略设计原则强调并推进变革项目——案例
OutsourcedInternal
Offshored
In-country
Low complexityTransactional activities
Low to Medium complexityMore complex budgetingand forecasting support
already being provided
Low complexityTransactional activities
Medium complexityFinance for retail banking
Medium complexityFinance for retail banking
High complexityFinance for IBs
Near
Far
Investment banks
Private clients
Asset management
Services
Business area control
Financial Actg/LE control
Mgmt Actg
Risk control
Product control etc
Investment banks
Private clients
Asset management
Services
Business area control
Financial Actg/LE control
Mgmt Actg
Risk control
Product control etc
DIVISIONS
FUNCTIONS
简单的财务和整合业绩管理 角色和责任(集团和业务单元) 重新技能化/ 重新部署人员
当地/地区/全球总帐功能/ 通用性非标准化和标准化
Strategy formulation
Business plan
Strategic analysis Capital allocation
INTERNAL
Planning and budgeting Forecasting
Scorecard / BSC
Plan As-is
Compensation Reporting
PERFORMANCE MANAGEMENT
Business value chain
Man
agem
ent
Board
Business line managers
EXTERNAL
Partn
er
Stakeholders
Customers, vendors etc.
STRATEGIC CONTROL
OPERATIONAL CONTROL
Historicaltime series
dataOriginal and enhanced data
Masterdata
Posting
Cashflows
Client data
Collaterals
…
Organisationstructures
…
Valuation /market data
Externaldata
Cost
Riskresults
Internalmodels (design,
validation, calibration
Accounting
IFR
S, …
US G
AA
P
Loca
l GA
AP
Risk controlling
Cre
dit ris
k
Mar
ket R
isk
Liq
uidi
tyR
isk
Ope
ratio
nal
Ris
k
Por
tfol
io
Mode
ls
Performance
RA
RO
C,
RO
RA
C, e
tc
Segmentreporting
Analysis / budgeting /controlling
Managementreporting
Regulatory / statutory reporting
Balance sheet andP&L reporting
… … …… Original and result data for reporting(organised and aggregated for target application / user)
MortgagesExternal
data sourcesSecurities,
…. Client master dataCustomer accounts
Qualitymanagement
Inline functions:cashflows
Data mapping Inline
functions:splitting
Transfer,conversion,
standard
Inline functions..
…
Complexity of implementation
~ 35 – 50%
~ 20 – 35%
Shared servicesCan shared service economies of scale be achieved?
Best Practice
SimplificationWhat improvements can be made by implementing local best practice?
Standardisation/ Automation
Can we achieve benefits across businesses/ geographies by standardisation/ automation
O
Direct control
OrganisationProcesses
= Formal ProcmethodologLean; BPI
Product Customer Region
Support Functions Business
GROUP FINANCE
BU FINANCE
BUSINESS
Commonality:Management viewLegal entity viewRegulatory view
Line of Commonality
• Accounts Payable• Fixed Assets• Procurement• Overhead Costing
• GL (BS+P&L)• General MI• Regulatory Reporting
BU/Lo
ty:ountsg (e.g. IFRS is leading Gaap)
ntingsers and (Sub-)consolidation
ion processes and recommendations
ction:egulatory and management
nsactional focused activitiese’
cture,
g
bition to ystems ets,
areas
GlobGCRbr
BU/BcwgacpTS
Enabig
内部的全
面侧重点 价值驱动股东中的
关键影响
人
多重日程, 当地财务团
队成本观念
与业务一
致的
财务愿景
强调价值
管理
管理层和
董事会的
业务合伙
人服务
总体结构 全球财务
功能
自治的财务
功能,例如：
各业务单元
或当地财务
总监设定目
标
地方实施
中央政策
当地财务
直接报告
给当地管
理层
与集团财
务一致全球财务
通用性组织
财务
运行
模型
局部细节 标准化和
最优化
分崩离析
的流程和
责任. 多重
G/L
低度标准化
和自动化
(分工 / 地理)
低价值高
额交易全
球标准化
流程
财务管理
的全球变
准化流程
对普通方
法、流程
和参考数
据的建议流程
不兼容的
系统和数
据模型
全球数据
模型/系统
对单一事
件的标准
工具和应
用
多重数据
模型、工
具/应用和
G/Ls
标准合并
层
标准系统、
中间层和
建议的数
据模型
关于多重事
件的标准数
据模型、工
具/应用技术
国家，非
集中化
战略开发 / 共享服务
中心 最优
化
一些低价
值、高额
的离岸交
易
地区共享
服务中心
共享服务
中心中的
多数财务
流程
最优选址
中的所有
财务流程
国家内共
享服务中
心选址
记分者 业务合伙
人尽职管理 建设性的
挑战
商业才智
和财务知
识
起反作用
的特别分
析
具有见解
性的分析
和评论人员
29© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
为主要项目阶段确定工作项目
主要原则和分类 作为衡量实现收益基础的分析深度
Programme [CHANGE]: Detailed Cost Schedule & Assumptions by Year –2007 - 9项目 [变革]:
到2007年9月的细化成本安排和假设 – -
Programme [CHANGE]: Detailed Benefits Schedule by Year –2007 - 9项目 [变革]: 到2007年9月的细化成果安排 – -
Programme [CHANGE]: Detailed Benefits Schedule & Assumptions y Year –2007 - 9项目 [变革]:到2007年9月的细化成果安排和假设 – -
Programme [CHANGE]: Intangible Costs/ Benefits项目 [变革]: 无形成本/ 成果
Programme [CHANGE]: Cost/ Benefit Phasing/ Payback by Year –2007 - 9项目 [变革]: 到2007年9月的成本/ 成果定位/ 回报 -
项目 [变革]: 工作项目摘要
X.XX%IRR %£XX.XmNPV @ 12%INVESTMENT CRITERIA: X.XX%IRR %£XX.XmNPV @ 12%INVESTMENT CRITERIA:
• Operational FTE reductions in all locations of [x] over 2 yearsXX.X - XX.XHeadcount Reduction
Incremental Benefits
• Removal of spend on existing ‘in-flight’projects (separate analysis)XX.X - XX.XCost Avoidance
• Includes both 共享服务中心 based in […] and off-shoring of [x] staff to [x] centre in [x]XX.X - XX.XOff-shoring cost reduction
XX.X - XX.XOther
XX.X - XX.XTOTAL BENEFITS
BENEFITS
XX.X - XX.XNET [COSTS]/ BENEFITS
XX.X - XX.XTOTAL INCREMENTAL COSTS
Incremental costs
• Location and organisational re-structuring costs; Comms
& PR; Admin etcXX.X - XX.XOther
COSTS
• X man days for [period] at £x daily rate averageXX.X - XX.XProject team resource - external
Project costs
• See separate cost analysis of Talent Management programme costs
• Level and cost of Redundancies based on detailed assumptions (CO NFIDENTIAL]
• Accommodation; Traven & Subsistence; Administration etc
• Training of internal staff in project methodologies; software to ols
etc
• Decision on vendor for Core ERP solution; ETL solution; DWhouse etc
• Includes partial renewal of Group WAN to support 共享服务中心 sourcing strategy
• X man days for [period] at £x daily rate average. Includes costs of backfilling key internal resources
• Resources required to sustain Systems Infrastructure for BAU act ivities• X man days for [period] at £x daily rate average
Key components
XX.X - XX.X
XX.X - XX.X
XX.X - XX.X
XX.X - XX.X
XX.X - XX.X
XX.X - XX.X
XX.X - XX.X
XX.X - XX.X
2007-9£m
Training
Other
Organisational costs
Redundancy costs
Training & Recruitment
BAU activity supportUnavoidable costs
Project team resource - internal
IT Infrastructure
IT Software
Benefit/ CostCategory
• Operational FTE reductions in all locations of [x] over 2 yearsXX.X - XX.XHeadcount Reduction
Incremental Benefits
• Removal of spend on existing ‘in-flight’projects (separate analysis)XX.X - XX.XCost Avoidance
• Includes both 共享服务中心 based in […] and off-shoring of [x] staff to [x] centre in [x]XX.X - XX.XOff-shoring cost reduction
XX.X - XX.XOther
XX.X - XX.XTOTAL BENEFITS
BENEFITS
XX.X - XX.XNET [COSTS]/ BENEFITS
XX.X - XX.XTOTAL INCREMENTAL COSTS
Incremental costs
• Location and organisational re-structuring costs; Comms
& PR; Admin etcXX.X - XX.XOther
COSTS
• X man days for [period] at £x daily rate averageXX.X - XX.XProject team resource - external
Project costs
• See separate cost analysis of Talent Management programme costs
• Level and cost of Redundancies based on detailed assumptions (CO NFIDENTIAL]
• Accommodation; Traven & Subsistence; Administration etc
• Training of internal staff in project methodologies; software to ols
etc
• Decision on vendor for Core ERP solution; ETL solution; DWhouse etc
• Includes partial renewal of Group WAN to support 共享服务中心 sourcing strategy
• X man days for [period] at £x daily rate average. Includes costs of backfilling key internal resources
• Resources required to sustain Systems Infrastructure for BAU act ivities• X man days for [period] at £x daily rate average
Key components
XX.X - XX.X
XX.X - XX.X
XX.X - XX.X
XX.X - XX.X
XX.X - XX.X
XX.X - XX.X
XX.X - XX.X
XX.X - XX.X
2007-9£m
Training
Other
Organisational costs
Redundancy costs
Training & Recruitment
BAU activity supportUnavoidable costs
Project team resource - internal
IT Infrastructure
IT Software
Benefit/ CostCategory
提高
分析
水平
实施一系列财务变革的承诺。这可能在范围和延伸度上有变化
确定在概念侧面上设计未来状态。这可能在范围和延伸地上有变化
Scope: Consensus on
approval to proceed
FOM components to be
.
Full list of KPIs
“success looks like”; and variables
Some basic dataSome base valuesSome KPIs
INPUTS
范围: 推进的协商一致要求
选择财务运行模型组成要素的具体信息改变，时间表、收益范围、不确定性等
框架:设计选择的协商一致，所有的假设和变量
内部和外部的数据和信息，说明每一个设计选择的可行性
所有 KPIs的基础价值全部 KPIs
范围: 理解什么是成功；假设和变量”
一些基础数据一些基础价值一些KPIs
输入
“高层方向”工作项目”
“未来状态设计“
工作项目
“最终设计和实施计划“
工作项目
输出
就推进实施一个具体的设计方案达成一致。这可能在范围和延伸度上有变化
30© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
路线图应该强调关键活动、相互依赖和需达成一致的要点
Re-skilling
Programme management
MONITOR
Ongoing
IMPLEMENT
3 to 5 years
DESIGN
6 months
INSIGHT
6 months
PLAN
6 months
Programme management
MONITOR
Ongoing
IMPLEMENT
3 to 5 years
DESIGN
6 months
INSIGHT
6 months
PLAN
6 months
VISIONOVERALL TARGET OPERATING MODELCOMMON POLICIES, PROCESSES AND STANDARDSGOVERNANCE FRAMEWORK
VISIONOVERALL TARGET OPERATING MODELCOMMON POLICIES, PROCESSES AND STANDARDSGOVERNANCE FRAMEWORK
Design SSC Build SSC
1stMigration
2nd Migration
nthMigration
Build (+Test)Release 1
Governance, decision authority, stakeholder management, funding
Create and finalise Finance
Vision
Roll out Finance
Vision withRoadshows
Define Business Blueprint for
Template Release 1
Design Technical Blueprint for
Template Release 1
Finance Board has approved ofBusiness BlueprintFinance Board has approved ofBusiness Blueprint
Finance Board and Group IT have approved of Technical Blueprint
Finance Board and Group IT have approved of Technical Blueprint
Start Design Phase Roll-out for two or
three pilots
Buildand Go-Live Phase
for Pilots
Template completedfor general roll-out
Template completedfor general roll-out
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Pilot roll-outs andevaluation completed
Pilot roll-outs andevaluation completed
Built (+Test)Release 2
Extend Business Requirements
with VBM scope(Release 2)
Design Technical Blueprint for
Template Release 2
Template functionalityextendedTemplate functionalityextended
Re-visit previous locations
Performance and rewardsystem
Future state design
Gap analysisCareer Paths
Workforce engagement
As is assessmentRequirements
Performance Management
Re-Skilling
Training & Development
Sourcing Strategy must clarifyif SSC versus OutsourcingSourcing Strategy must clarifyif SSC versus Outsourcing
Benchmarking &
Evaluation
Quantitative & qualitative
Analysis
Process scope definedProcess scope defined
Design/ Re-design
Implementation
REPORTING LINES
ImplementationMigration plan
Services
Organisation
FIN
AN
CE
OP
ER
AT
ING
MO
DE
L
Process
Technology
Location
People
INITIAL BUSINESS CASE
As is assessment
As is assessment
Requirements
Design and validate sourcing strategy
DETAILED BUSINESS CASE APPROVED BY SPONSORS
Design and validationwith business
FUNDING GATEWAYFUNDING GATEWAY
FUNDING GATEWAYFUNDING GATEWAY
FUNDING GATEWAYFUNDING GATEWAY
FUNDING GATEWAYFUNDING GATEWAY
Benefit measurement
Stabilise – tactical fixes and quick wins
Stabilise – tactical fixes and quick wins
地点
技术
人员
流程
组织
服务
计划 见解 设计 实施 监督
项目管理
财务运营模型
6个月 6个月 6个月 3-5年 持续进行
监管，决策，关联方管理，资金
建立并确
认财务愿
景
财务愿景实施
方案建立并确认财
务愿景愿景总体实施方案一般性法规，流程和标准化管理框架
现状评估 设计并和业务确认
转型计划 实施
人力投入绩效管理
技能培养
培训和发展现状评估条件 绩效奖评
系统差距分析
定性定量分析
基准比较和评估设计
实施
现状分析 设计并确认采购战略
设计共享服务中心
建立共享服务中心
第一次转移
第二次转移
采购战略需对比共享服务中心和外包
第n次转移
资金关口 资金关口 资金关口
汇报线
流程范围确定
设计业务蓝图模板1
设计技术蓝图模板1
模板1测试并通过
监管层批准业务蓝图
在1-2个先进地区进行设计
资金关口
技术性修改和速赢
收益评估
先进地区的设计评估结束
技术性修改和速赢
下一个地区或业务单位进行设计
技术性修改和速赢
实施 下一个地区或业务单位进行设计 实施
设计技术蓝图模板2
模板2测试并通过
重新评估先前的设计
业务要求延伸 部门模板延伸
先进地区进行实施
31© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
其它重要成功因素 -
变革管理和收益实现 INSIGHT DESIGN
IMPLEMENTATION
Benefits Management
Change Management
Programme Management
Quality Management
Human Resource Management
Monitor
Monitor
PLAN
Risk Management
典型的实现收益计划的结构
变革管理和收益实现对于任何项目都至关重要，确保达到预期的结果
合理的政治的
情感的
计划 = 技术决议技术的、清晰的和专业的
情感的政治的
合理的
项目 = 重大变革
-
倾听、培训、鼓励和将
担忧转化为积极行为等行为促成解决方案
加强对变革管理的关注是项目和计划之间的重要区别
项目是关于结果和将政策转变为可持续的变革；计划是指实现特点的交付物
变革管理和收益实现确保:
项目的协调和管理保持了对实现收益的关注
客观的衡量了收益实现, 并且
实现的收益被评估，并汇报给项目委员会和其他股东，说明变革成功
§组织结构目标§任务§战略目标
战略和目标
§领导能力§管理§雇员
价值和文化
§业务流程§风险和合规§技术§基础设施
流程和控制
§§Performance
management§Rewards and
Compensation§Learning and
Development
PEOPLE & SKILLS§技能和能力§绩效管理
§奖励和补偿
§经验和发展
人员和技能
§§s§
RELATIONSHIPS & STRUCTURE§组织设计§岗位说明
§
关系和结构
Relationships & structure
Values & Culture
Processes &controls
People & Skills
Strategy & goals
关系和结构 价值和文化 流程和控制
人员和技能
战略和目标
交付物 目标国际的和当地的监管者都参与到项目中来，并且
有清晰的职责划分
指导文件
愿景
愿景 收益注册
评估流程
职责分工
计划纲要
为本地提
供国际支
持的团队
参与计划
实施的团
队
收益计划-要取得怎样的收益
收益计划包括：
变革计划
-要采取什么行动达到预期收益
审核、学
习、反馈
机制
收益衡量计划
-如何衡量取得的收益
下一步
本地管理
团队组织结构管
理团队
参与变
革团队
受变革
影响人
员
管理收
益衡量
团队
32© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
其他主要成功因素 -
项目管理和治理
显著的障碍 不清晰或无法达到的愿景
在项目中缺乏董事会的支持
忽略股东意见
IT系统的不合理利用
不适当的团队技巧
超支的主要原因 超出范围或者荒谬的决策
错误的优先化和复杂性管理
忽略/缺乏管理相互依赖性
差劲的资源管理
高估 / 信息系统功能性
失去尊重、名誉和
人员
没能确定速赢，没能实现沟通带带来的好处
过度估计了必要的文化变革
差劲的沟通战略
不够大胆
没有定义、衡量和奖赏期望的新价值和行为
有待改进的项目计划和管理
通常一个财务变革项目失败，主要由于： 项目人员结构是确保控制和管理风险的重要管理工具
INSIGHT DESIGN
IMPLEMENTATION
Benefits Management
Change Management
Programme Management
Quality Management
Human Resource Management
Monitor
Monitor
PLAN
Risk Management
项目管理办公室
项目总监
变革管理
设计管理
指导委员会
项目委员会
项目设计与实施
业务管理团队 项目设计团队 项目实施团队 全球支持团队 共享服务中心
• 财务愿景与战略• 财务组织，侧重于
-
财务报告-
合规性报告-
管理报告……
•业务分析
• 财务组织架构设计• 设计原则• 项目计划• 设计方案分析
• 模板设计• 客户问题准备•
客户疑难管理和支
持• 方案建立和实现
• 运营支持• 测试合作• 安全支持• 服务品质协议管理
•
采购战略和共享服
务中心设计•
共享服务中心业务
设计•
共享服务中心技术
设计• 转移服务
33© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
DRAFT
毕马威方法
实现可持续的收益
34© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
如何定义变革的愿景和战略，路线图和工作项目?
目标财务运行模型和战略的建立
深化愿景
将复杂性分解为可操作的模块
路线图
现状评估和初始愿景设计
创建愿景
Vision
Effective governance
Excellent relationships with
internal and external stakeholders
Be value adding for
the business
High quality and motivated
Finance Team
Maximize Business
Performance
Excellence in Financial
Management
Right mixbetween
effectiveness and efficiency reg. Process and IT
Vision
Effective governance
Excellent relationships with
internal and external stakeholders
Be value adding for
the business
High quality and motivated
Finance Team
Maximize Business
Performance
Excellence in Financial
Management
Right mixbetween
effectiveness and efficiency reg. Process and IT
+ + =跨学科团队代表所有
的主要业务单元
工作项目
8© 2006 KPMG LLP, the UK member firm of KPMG International, a Swiss cooperative. All rights reserved. This document is confidential and its circulation and use are restricted.
KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss cooperative.
DRAFT
In initiating these programmes, organisations are aiming to ensure benefits which are identifiable, quantifiable and linked to strategic objectives
TANGIBLE BENEFITS INTANGIBLE BENEFITS
EXAMPLECFO AGENDA
EXAMPLESTRATEGIC OBJECTIVES
TANGIBLE BENEFITS
INTANGIBLE BENEFITS TANGIBLE BENEFITS
TALENT MANAGEMENT
NO SURPRISES
CAPITAL MANAGEMENT
PROFITABILITY
GROWTH
Optimised cost of transaction processing utilising ITReduced systems maintenance costs
Procurement costs optimisedDuplication of effort eliminated between Group, Division and Local finance
Reduced costs of capital and finance structuresProcess standardisation and IT harmonisation could reduce cost of finance by up to 20%Wage arbitrage of strategic sourcing could reduce cost of finance by up to 15%Headcount reductions / redeployment could reduce cost of finance by up to 5%
COST COST REDUCTION
More strategic and longer term thinkingClear accountabilities, roles and responsibilities Consistent policy, processes and proceduresScalability and flexibility
“Single version of the truth”Quality and Speed of delivery of information for decision-making and financial reportingRobust control framework Reduced manual interventions, error rates and reconciliations
QUALITY AND SPEED
GOVERNANCE
Finance vision and strategy aligned to business Finance drives value across organisationBetter business understanding, challenge, commentary and analysisOptimised stakeholder managementTalent management/ ability to attract the best people/ increased morale and motivation
Optimised financing decisions
Performance measures and management linked to key value drivers
Management information to support decisions and advanced management analysis tools
Reduction in regulatory capital requirement
VALUE
En
able
d b
y th
e “T
arg
et F
utu
re S
tate
”fi
nan
ce o
per
atin
g m
od
el
主要活动 – 计划、观察和设计
Re-skilling
Programme management
MONITOR
Ongoing
IMPLEMENT
3 to 5 years
DESIGN
6 months
INSIGHT
6 months
PLAN
6 months
Programme management
MONITOR
Ongoing
IMPLEMENT
3 to 5 years
DESIGN
6 months
INSIGHT
6 months
PLAN
6 months
VISIONOVERALL TARGET OPERATING MODELCOMMON POLICIES, PROCESSES AND STANDARDSGOVERNANCE FRAMEWORK
VISIONOVERALL TARGET OPERATING MODELCOMMON POLICIES, PROCESSES AND STANDARDSGOVERNANCE FRAMEWORK
Design SSC Build SSC
1stMigration
2nd Migration
nthMigration
Build (+Test)Release 1
Governance, decision authority, stakeholder management, funding
Create and finalise Finance
Vision
Roll out Finance
Vision withRoadshows
Define Business Blueprint for
Template Release 1
Design Technical Blueprint for
Template Release 1
Finance Board has approved ofBusiness BlueprintFinance Board has approved ofBusiness Blueprint
Finance Board and Group IT have approved of Technical Blueprint
Finance Board and Group IT have approved of Technical Blueprint
Start Design Phase Roll-out for two or
three pilots
Buildand Go-Live Phase
for Pilots
Template completedfor general roll-out
Template completedfor general roll-out
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Pilot roll-outs andevaluation completed
Pilot roll-outs andevaluation completed
Built (+Test)Release 2
Extend Business Requirements
with VBM scope(Release 2)
Design Technical Blueprint for
Template Release 2
Template functionalityextendedTemplate functionalityextended
Re-visit previous locations
Performance and rewardsystem
Future state design
Gap analysisCareer Paths
Workforce engagement
As is assessmentRequirements
Performance Management
Re-Skilling
Training & Development
Sourcing Strategy must clarifyif SSC versus OutsourcingSourcing Strategy must clarifyif SSC versus Outsourcing
Benchmarking &
Evaluation
Quantitative & qualitative
Analysis
Process scope definedProcess scope defined
Design/ Re-design
Implementation
REPORTING LINES
ImplementationMigration plan
Services
Organisation
FIN
AN
CE
OP
ER
AT
ING
MO
DE
L
Process
Technology
Location
People
INITIAL BUSINESS CASE
As is assessment
As is assessment
Requirements
Design and validate sourcing strategy
DETAILED BUSINESS CASE APPROVED BY SPONSORS
Design and validationwith business
FUNDING GATEWAYFUNDING GATEWAY
FUNDING GATEWAYFUNDING GATEWAY
FUNDING GATEWAYFUNDING GATEWAY
FUNDING GATEWAYFUNDING GATEWAY
Benefit measurement
Stabilise – tactical fixes and quick wins
Stabilise – tactical fixes and quick wins
现状评估确定主要股东和期望理解商业战略驱动力确定战略设计原则汇编现存和审查数据库确定现有项目/相关物集合数据成本FTEs和KPIs访谈高管访谈并对财务人员进行问卷调查基准设定 / 拜访参照样本审查分析师并发表评论
形成愿景和未来状态的差距分析为召开愿景研讨会做准备推动愿景研讨会推动愿景深化研讨会推动深入的现状与未来业绩状态的差距分析确定优先领域确定差距分析、速赢和优先事项
设计商业战略和运行模型定义高水平的目标运行模式，突出差距分析确定每个选择的优势和劣势推动召开选择研讨会来达成对目标运行模式、速赢和优先事项的一致认同最终确定愿景和战略
业务项目和路线图为实现目标运行模式确立高水平的业务任务确定高水平的路线图，包括速赢、其他现有项目的优先事项相关五就愿景、战略、目标运行模式、业务项目和路线图达成一致定义并就实施推广战略达成一致定义并就投融资/兼并收购点达成一致
计划
实施
设计
见解
监督
7 2
45
Vision
Effective governance
Excellent
stakeholders
Be value adding for
the business
High quality and motivated
Finance Team
Maximize Business
Performance
Excellence in Financial
Management
Right mixbetween
effectiveness and efficiency reg. Process and IT
愿景
有效治理
与内部、外部股东保持良好关系
商业附加值
高质量和激励财务团队
最大化业务绩效
良好的财务管理流程和信息系统
有效性和效率的
结合.
35© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
价值 质量
成本 速度
如何利用现有的财务项目？
毕马威能帮助确保你的财务项目在最小的
成本下，达到同行业的标杆
毕马威同时也能帮助你审核现有的财务项
目，定义清晰的财务愿景，并确立持续业
务增值的改变方案
体系和政策 合并报表总帐和会计科目表 系统架构
总帐控制 数据模型账户所有权 管理报告
对账 人员管理关帐流程 采购/共享服务中心
计划，预算和测算 监管报告税务筹划/合规 投资者关系
资本管理/投资评估 其他
质量 速度
成本 规模和灵活性
典型的财务项目
Re-skilling
Programme management
MONITOR
Ongoing
IMPLEMENT
3 to 5 years
DESIGN
6 months
INSIGHT
6 months
PLAN
6 months
Programme management
MONITOR
Ongoing
IMPLEMENT
3 to 5 years
DESIGN
6 months
INSIGHT
6 months
PLAN
6 months
VISIONOVERALL TARGET OPERATING MODELCOMMON POLICIES, PROCESSES AND STANDARDSGOVERNANCE FRAMEWORK
VISIONOVERALL TARGET OPERATING MODELCOMMON POLICIES, PROCESSES AND STANDARDSGOVERNANCE FRAMEWORK
Design SSC Build SSC
1stMigration
2nd Migration
nthMigration
Build (+Test)Release 1
Governance, decision authority, stakeholder management, funding
Create and finalise Finance
Vision
Roll out Finance
Vision withRoadshows
Define Business Blueprint for
Template Release 1
Design Technical Blueprint for
Template Release 1
Finance Board has approved ofBusiness BlueprintFinance Board has approved ofBusiness Blueprint
Finance Board and Group IT have approved of Technical Blueprint
Finance Board and Group IT have approved of Technical Blueprint
Start Design Phase Roll-out for two or
three pilots
Buildand Go-Live Phase
for Pilots
Template completedfor general roll-out
Template completedfor general roll-out
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Pilot roll-outs andevaluation completed
Pilot roll-outs andevaluation completed
Built (+Test)Release 2
Extend Business Requirements
with VBM scope(Release 2)
Design Technical Blueprint for
Template Release 2
Template functionalityextendedTemplate functionalityextended
Re-visit previous locations
Performance and rewardsystem
Future state design
Gap analysisCareer Paths
Workforce engagement
As is assessmentRequirements
Performance Management
Re-Skilling
Training & Development
Sourcing Strategy must clarifyif SSC versus OutsourcingSourcing Strategy must clarifyif SSC versus Outsourcing
Benchmarking &
Evaluation
Quantitative & qualitative
Analysis
Process scope definedProcess scope defined
Design/ Re-design Implementation
REPORTING LINES
ImplementationMigration plan
Services
Organisation
FIN
AN
CE
OP
ER
AT
ING
MO
DE
L
Process
Technology
Location
People
INITIAL BUSINESS CASE
As is assessment
As is assessment
Requirements
Design and validate sourcing strategy
DETAILED BUSINESS CASE APPROVED BY SPONSORS
Design and validationwith business
FUNDING GATEWAYFUNDING GATEWAY
FUNDING GATEWAYFUNDING GATEWAY
FUNDING GATEWAYFUNDING GATEWAY
FUNDING GATEWAYFUNDING GATEWAY
Benefit measurement
Stabilise – tactical fixes and quick wins
Stabilise – tactical fixes and quick wins
Leading Practice visits
Global200 – 250
Direct Reports
Survey – Finance’s Perception
Workshop to build common Finance Vision
Stakeholder Objectives
Finance Customer Objectives
CriticalEnablers
Drive for maximum efficiency of cost and capital employed
Enhance and maintain business reputation
We will provide a seamless process for business portfolio change from proactive identification of opportunities through execution to delivery of promised value creation
We will align information processes and systems to ensure there is a transparent and effective dialogue between investors and XXXXX on value performance/potential and investor expectations
Investor Interaction
We will actively manage a portfolio of business risk in support of a more entrepreneurial approach
Risk Management
We will generate and help to realise opportunities to maximise the effectiveness of the extended value chain, and we will enable rapid and effective exploitation of market opportunities by providing suitable business models
Effective Value Chain Models
We will provide the liquidity and flexibility to enable the business to make the investments it requires and create value by implementing low cost financial, legal, and fiscal structures
We will partner with IT in order to identify and exploit the opportunities that technology will continue to provide
Finance and IT
We will establish partnerships with managers in other functions based on mutual coaching and full engagement in adding value to key decision-making processes
Business Partnering
We will continuously anticipate and develop the skill set required for Finance to fulfil future business needs and exploit emerging opportunities to add value
Finance Skills
We will develop a finance community of the best business people with a diversity of experience and enable them to realise their full potential
Attracting, Satisfying and Retaining the Best
We will support the frontline Finance organisation through physical and virtual centres of excellence offering both specialist skills and shared operational processes
Centres of Excellence
We will put in place a clear process for continuously communicating, driving and monitoring the change programme in Finance
Finance Change Programme
Critical Finance Objectives
Financial Flexibility and Efficiency
We will deliver global solutions for Finance processes which meet top quartile performance
World Class Fin Processes
We will identify the full value of growth options owned by the business and play a full role in the decision making process by which this is realised
Decision-making under Uncertainty
We will provide business relevant info and dynamic performance management processes to enable the business to realise targets aligned with TSR objectives
Dynamic Performance Mgt
M&A
We will partner with marketing and sales to ensure that the return on investments in brand building and support is maximised
Effective Investment in Brands
Grow the top lineExploit focused portfolioExtend the core Reshape business portfolio
Help me to decide when, where and how to best invest my total resources in order to realise the growth and value potential of brands, customers, channels and business models
Free me to act entrepreneurialy, show me how I’m doing and how to achieve my TSR target
Give me flexible, efficient and simple finance processes across my business
Help me identify new ways of doing things (cost and cash above and below the line)
Protect me from shocks
Ensure we have the funds available to invest in business opportunities, help me identify such opportunities, do deals, and drive integration
Ensure the market recognises the true value of our business
Optimise gearing
Top 1/3 TSR through sustainable growth
Stakeholder Objectives
Finance Customer Objectives
CriticalEnablers
Drive for maximum efficiency of cost and capital employed
Enhance and maintain business reputation
We will provide a seamless process for business portfolio change from proactive identification of opportunities through execution to delivery of promised value creation
We will align information processes and systems to ensure there is a transparent and effective dialogue between investors and XXXXX on value performance/potential and investor expectations
Investor Interaction
We will actively manage a portfolio of business risk in support of a more entrepreneurial approach
Risk Management
We will generate and help to realise opportunities to maximise the effectiveness of the extended value chain, and we will enable rapid and effective exploitation of market opportunities by providing suitable business models
Effective Value Chain Models
We will provide the liquidity and flexibility to enable the business to make the investments it requires and create value by implementing low cost financial, legal, and fiscal structures
We will partner with IT in order to identify and exploit the opportunities that technology will continue to provide
Finance and IT
We will partner with IT in order to identify and exploit the opportunities that technology will continue to provide
Finance and IT
We will establish partnerships with managers in other functions based on mutual coaching and full engagement in adding value to key decision-making processes
Business Partnering
We will establish partnerships with managers in other functions based on mutual coaching and full engagement in adding value to key decision-making processes
Business Partnering
We will continuously anticipate and develop the skill set required for Finance to fulfil future business needs and exploit emerging opportunities to add value
Finance Skills
We will continuously anticipate and develop the skill set required for Finance to fulfil future business needs and exploit emerging opportunities to add value
Finance Skills
We will develop a finance community of the best business people with a diversity of experience and enable them to realise their full potential
Attracting, Satisfying and Retaining the Best
We will develop a finance community of the best business people with a diversity of experience and enable them to realise their full potential
Attracting, Satisfying and Retaining the Best
We will support the frontline Finance organisation through physical and virtual centres of excellence offering both specialist skills and shared operational processes
Centres of Excellence
We will support the frontline Finance organisation through physical and virtual centres of excellence offering both specialist skills and shared operational processes
Centres of Excellence
We will put in place a clear process for continuously communicating, driving and monitoring the change programme in Finance
Finance Change Programme
We will put in place a clear process for continuously communicating, driving and monitoring the change programme in Finance
Finance Change Programme
Critical Finance Objectives
Financial Flexibility and Efficiency
We will deliver global solutions for Finance processes which meet top quartile performance
World Class Fin Processes
We will identify the full value of growth options owned by the business and play a full role in the decision making process by which this is realised
Decision-making under Uncertainty
We will provide business relevant info and dynamic performance management processes to enable the business to realise targets aligned with TSR objectives
Dynamic Performance Mgt
M&A
We will partner with marketing and sales to ensure that the return on investments in brand building and support is maximised
Effective Investment in Brands
Grow the top lineExploit focused portfolioExtend the core Reshape business portfolio
Help me to decide when, where and how to best invest my total resources in order to realise the growth and value potential of brands, customers, channels and business models
Free me to act entrepreneurialy, show me how I’m doing and how to achieve my TSR target
Give me flexible, efficient and simple finance processes across my business
Help me identify new ways of doing things (cost and cash above and below the line)
Protect me from shocks
Ensure we have the funds available to invest in business opportunities, help me identify such opportunities, do deals, and drive integration
Ensure the market recognises the true value of our business
Optimise gearing
Top 1/3 TSR through sustainable growth
Senior Customer Interviews Alignment to strategy Baseline to current performance
0
5,000
10,000
15,000
20,000
Client Median Leading Practice
Financial ReportingBudgeting, planning and forecastingClose processShared service centresFinance system architectures
Leading Practice visits
Global200 – 250
Direct Reports
Survey – Finance’s Perception
Workshop to build common Finance Vision
Stakeholder Objectives
Finance Customer Objectives
CriticalEnablers
Drive for maximum efficiency of cost and capital employed
Enhance and maintain business reputation
We will provide a seamless process for business portfolio change from proactive identification of opportunities through execution to delivery of promised value creation
We will align information processes and systems to ensure there is a transparent and effective dialogue between investors and XXXXX on value performance/potential and investor expectations
Investor Interaction
We will actively manage a portfolio of business risk in support of a more entrepreneurial approach
Risk Management
We will generate and help to realise opportunities to maximise the effectiveness of the extended value chain, and we will enable rapid and effective exploitation of market opportunities by providing suitable business models
Effective Value Chain Models
We will provide the liquidity and flexibility to enable the business to make the investments it requires and create value by implementing low cost financial, legal, and fiscal structures
We will partner with IT in order to identify and exploit the opportunities that technology will continue to provide
Finance and IT
We will establish partnerships with managers in other functions based on mutual coaching and full engagement in adding value to key decision-making processes
Business Partnering
We will continuously anticipate and develop the skill set required for Finance to fulfil future business needs and exploit emerging opportunities to add value
Finance Skills
We will develop a finance community of the best business people with a diversity of experience and enable them to realise their full potential
Attracting, Satisfying and Retaining the Best
We will support the frontline Finance organisation through physical and virtual centres of excellence offering both specialist skills and shared operational processes
Centres of Excellence
We will put in place a clear process for continuously communicating, driving and monitoring the change programme in Finance
Finance Change Programme
Critical Finance Objectives
Financial Flexibility and Efficiency
We will deliver global solutions for Finance processes which meet top quartile performance
World Class Fin Processes
We will identify the full value of growth options owned by the business and play a full role in the decision making process by which this is realised
Decision-making under Uncertainty
We will provide business relevant info and dynamic performance management processes to enable the business to realise targets aligned with TSR objectives
Dynamic Performance Mgt
M&A
We will partner with marketing and sales to ensure that the return on investments in brand building and support is maximised
Effective Investment in Brands
Grow the top lineExploit focused portfolioExtend the core Reshape business portfolio
Help me to decide when, where and how to best invest my total resources in order to realise the growth and value potential of brands, customers, channels and business models
Free me to act entrepreneurialy, show me how I’m doing and how to achieve my TSR target
Give me flexible, efficient and simple finance processes across my business
Help me identify new ways of doing things (cost and cash above and below the line)
Protect me from shocks
Ensure we have the funds available to invest in business opportunities, help me identify such opportunities, do deals, and drive integration
Ensure the market recognises the true value of our business
Optimise gearing
Top 1/3 TSR through sustainable growth
Stakeholder Objectives
Finance Customer Objectives
CriticalEnablers
Drive for maximum efficiency of cost and capital employed
Enhance and maintain business reputation
We will provide a seamless process for business portfolio change from proactive identification of opportunities through execution to delivery of promised value creation
We will align information processes and systems to ensure there is a transparent and effective dialogue between investors and XXXXX on value performance/potential and investor expectations
Investor Interaction
We will actively manage a portfolio of business risk in support of a more entrepreneurial approach
Risk Management
We will generate and help to realise opportunities to maximise the effectiveness of the extended value chain, and we will enable rapid and effective exploitation of market opportunities by providing suitable business models
Effective Value Chain Models
We will provide the liquidity and flexibility to enable the business to make the investments it requires and create value by implementing low cost financial, legal, and fiscal structures
We will partner with IT in order to identify and exploit the opportunities that technology will continue to provide
Finance and IT
We will partner with IT in order to identify and exploit the opportunities that technology will continue to provide
Finance and IT
We will establish partnerships with managers in other functions based on mutual coaching and full engagement in adding value to key decision-making processes
Business Partnering
We will establish partnerships with managers in other functions based on mutual coaching and full engagement in adding value to key decision-making processes
Business Partnering
We will continuously anticipate and develop the skill set required for Finance to fulfil future business needs and exploit emerging opportunities to add value
Finance Skills
We will continuously anticipate and develop the skill set required for Finance to fulfil future business needs and exploit emerging opportunities to add value
Finance Skills
We will develop a finance community of the best business people with a diversity of experience and enable them to realise their full potential
Attracting, Satisfying and Retaining the Best
We will develop a finance community of the best business people with a diversity of experience and enable them to realise their full potential
Attracting, Satisfying and Retaining the Best
We will support the frontline Finance organisation through physical and virtual centres of excellence offering both specialist skills and shared operational processes
Centres of Excellence
We will support the frontline Finance organisation through physical and virtual centres of excellence offering both specialist skills and shared operational processes
Centres of Excellence
We will put in place a clear process for continuously communicating, driving and monitoring the change programme in Finance
Finance Change Programme
We will put in place a clear process for continuously communicating, driving and monitoring the change programme in Finance
Finance Change Programme
Critical Finance Objectives
Financial Flexibility and Efficiency
We will deliver global solutions for Finance processes which meet top quartile performance
World Class Fin Processes
We will identify the full value of growth options owned by the business and play a full role in the decision making process by which this is realised
Decision-making under Uncertainty
We will provide business relevant info and dynamic performance management processes to enable the business to realise targets aligned with TSR objectives
Dynamic Performance Mgt
M&A
We will partner with marketing and sales to ensure that the return on investments in brand building and support is maximised
Effective Investment in Brands
Grow the top lineExploit focused portfolioExtend the core Reshape business portfolio
Help me to decide when, where and how to best invest my total resources in order to realise the growth and value potential of brands, customers, channels and business models
Free me to act entrepreneurialy, show me how I’m doing and how to achieve my TSR target
Give me flexible, efficient and simple finance processes across my business
Help me identify new ways of doing things (cost and cash above and below the line)
Protect me from shocks
Ensure we have the funds available to invest in business opportunities, help me identify such opportunities, do deals, and drive integration
Ensure the market recognises the true value of our business
Optimise gearing
Top 1/3 TSR through sustainable growth
Senior Customer Interviews Alignment to strategy Baseline to current performance
0
5,000
10,000
15,000
20,000
Client Median Leading Practice
Financial ReportingBudgeting, planning and forecastingClose processShared service centresFinance system architectures
36© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
内部的全
面侧重点 价值驱动股东中
的关键
影响人
多重日程, 当地财务
团队成本观念
与业务
一致的
财务愿
景
强调价
值管理
管理层
和董事
会的业
务合伙
人
服务
总体结构 全球财务
功能
自治的财
务功能,例
如：各业
务单元或
当地财务
总监设定
目标
地方实
施中央
政策
当地财
务直接
报告给
当地管
理层
与集团
财务一
致
全球财
务通用
性组织
财务
运行
模型
局部细节 标准化和
最优化
分崩离
析的流
程和责
任. 多重
G/L
低度标准
化和自动
化 (分工 / 地理)
低价值
高额交
易全球
标准化
流程
财务管
理的全
球变准
化流程
对普通
方法、
流程和
参考数
据的建
议
流程
不兼容的
系统和数
据模型
全球数据
模型/系
统
对单一
事件的
标准工
具和应
用
多重数
据模型、
工具/应
用和
G/Ls
标准合
并层
标准系
统、中
间层和
建议的
数据模
型
关于多重
事件的标
准数据模
型、工具/
应用
技术
国家，非
集中化
战略开发
/ 共享服
务中心
最优化
一些低
价值、
高额的
离岸交
易
地区共
享服务
中心
共享服
务中心
中的多
数财务
流程
最优选
址中的
所有财
务流程
国家内
共享服
务中心选址
记分者 业务合伙
人尽职管
理建设性
的挑战
商业才
智和财
务知识
起反作
用的特
别分析
具有见
解性的
分析和
评论
人员
你希望从你的财务变革中获得怎样的收益?
业务伙伴（质量、速度和成本节约）流程标准化 15%IT标准化 5%人员减少/重新部署 5%
总体有形成本节约– 最多至
25%
无形的收益和风险成长的驱动者 – 业务伙伴驱动关键价值决策先锋的技能和知识（CEO）对环境的有力控制 – 在质量和速度上的最佳实践绩效措施和价值驱动力的管理吸引和保留最佳人才使共享服务中心和采购方案运行（节约空间达45%）
流程和控制推动流程和控制整治 ?%IT额外成本整治 (?%)有限的人员减少/重新部署 ?%
有形的成本可能会增加不会减少
(?%)
无形的收益和风险短期内修复质量提升速度 – 如何持续？提升控制 –如何嵌入？提升/降低士气？可能减少增值的时间可能增加手工操作次数可能增加UDA使用可能对知识技能没有改变
37© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
Finance, operations and business work jointly to implement Regional SSCs
All low value-add Finance processes are optimised into regional SSCs
Regional governance standards for strategic sourcing
Finance procedures and controls are effective and are supported by recommended standards for common data models, reference data and systems
Regional accountabilities, responsibilities and skill-sets are clearly defined and implemented and support a regional sourcing strategy
Regional implementation of Finance Systems Architecture supports the use of regional SSCs
Time and resourceV
alu
e
Finance, operations and business work jointly to implement Global strategic sourcing
All financial processes are carried out in the optimum location (including centre-of-excellence, SSCs outsourced, or off-shored)
Global governance framework for strategic sourcing is consistently applied
Finance and business processes and controls are robust and enable an effective and efficient accommodate the sourcing strategy
Global accountabilities, responsibilities and skill-sets are clearly defined and implemented and are capable of supporting a Global sourcing strategy
Finance Systems Architecture sufficiently flexible and scalable to accommodate a Global sourcing strategy
In-country, decentralised
Strategic sourcing / SSCs optimised
Some offshoring for low value, high volume tranxns
Regional SSCsMajority of finance processing in SSC
All financial processes in
optimum locationsIn-country SSCsLocation
In-country, decentralised
Strategic sourcing / SSCs optimised
Some offshoring for low value, high volume tranxns
Regional SSCsMajority of finance processing in SSC
All financial processes in
optimum locationsIn-country SSCsLocation
Finance, operations and business sourcing strategies are not aligned with each other or with business objectives
SSC activity is limited to in-country, BU-specific activities on a local basis
No formal governance arrangements for strategic sourcing
Finance processes and controls in SSCs are inefficient, due to inherited data, systems and processing issues
Accountabilities, responsibilities and skill-sets are unclear
Multiple financial and business systems of varying maturity inhibit efficient use of SSCs
Time and resource
Val
ue
Legal consolidation (highly manual)
Single CoA (consolidation level only)
Multiple GLs and CoAs (below consolidation level)
Multiple data models and instances of reference data
Common reporting limited to primary statements
Local Finance technology maintenance and development - no common sourcing strategy
Multiple finance systems of varying maturity, with manual interfaces
Incompatible systems and data
models
Global data model / systems
Standard tools andapplications, on
single occurrence
Multiple data models, tools / applications and
G/Ls
Standard consolidation layer
Standard systems, interface layer and recommended data
models
Standard data models, tools / applications, on
multiple occurrencesTechnology
Incompatible systems and data
models
Global data model / systems
Standard tools andapplications, on
single occurrence
Multiple data models, tools / applications and
G/Ls
Standard consolidation layer
Standard systems, interface layer and recommended data
models
Standard data models, tools / applications, on
multiple occurrences
Incompatible systems and data
models
Global data model / systems
Standard tools andapplications, on
single occurrence
Multiple data models, tools / applications and
G/Ls
Standard consolidation layer
Standard systems, interface layer and recommended data
models
Standard data models, tools / applications, on
multiple occurrencesTechnology
Single consolidation system/ process, with Multiple GLs and a recommended Group CoA
Recommended standards for data model, reference data and limited common reporting
Recommended standards for the governance of Finance technology
A single vendor strategy but multiple instances / customisations
Recommend standard for the sourcing of Finance technology maintenance and development
Limited scalability and flexibility of Global Finance Systems Architecture
Single consolidation system / process, Global GL and CoA
Common reports based upon common data model and reference data
Global governance for Global Finance SystemsArchitecture
Single ERP (one instance)
‘Single-source’ strategy for Finance technology maintenance and development
Global Finance Systems Architecture, scalable and flexible to support both Global and Local requirements
Time and resource
Val
ue
All Finance teams live the vision and strategy and are clear on their role & responsibilities
All Finance teams possess skills in the key competencies for their roles, including:
– In-depth technical financial knowledge
– Strong commercial and business understanding
– Effective project and change management skills
– First-rate technology awareness; and
– Excellent people management and communications expertise
Finance teams provide excellent constructive challenge to the business on all significant areas of performance
Finance is a highly motivated team and enthusiastically supports the business – can attract and retain the best people
Global talent management programme in place
Global succession plans in place
Individuals understand the Finance vision and strategy and the impact on their role and responsibilities
The skills profile of Finance teams includes:
– Robust technical skills
– Commercial skills
– Technology and people management expertise
Finance teams have built some trust with the business, based on constructive challenge and ad-hoc requests
Finance motivation, morale and ability to attract and retain the best people is adequate
Recommended Global talent management programme
Recommended Global succession plans
Individuals do not understand the Finance vision and strategy or their role and responsibilities
Individuals only possess skills in the key technical financial competencies for their roles
Contact with the business is limited to the provision of statutory financial data and limited variance analysis
Finance motivation and morale is low
Local / no formal talent management programme
Succession planning is limited / non-existent and cannot attract / retain the best people
ScorekeeperObjective
business partnerDiligent Caretaking
Constructivechallenge
Business acumen & finance knowledge
Reactive ad-hoc analysis
Insightful analysisand commentPeople
Time and resource
Val
ue
Federal structure Global Finance
function
Autonomous Finance Functions, e.g.
objective setting at BU or local CFO
Central guidance local implementation
Local Finance reporting directly into Local Mgmt / dotted
line to Group
Strong alignment with Group Finance
(hard dotted)
Global finance communityOrganisation Federal structure
Global Finance function
Autonomous Finance Functions, e.g.
objective setting at BU or local CFO
Central guidance local implementation
Local Finance reporting directly into Local Mgmt / dotted
line to Group
Strong alignment with Group Finance
(hard dotted)
Global finance communityOrganisation
Global Finance community firmly aligned to Group Finance and business objectives
Global Finance community with clear roles and responsibilities
Global Finance community enables accurate performance measurement and management and reporting that is transparent and timely
Global Finance objective setting with common targets and reward policy
Global Finance training and mobility programme for all Finance leaders
Global Finance governance framework applied consistently or within approved waivers
Local Finance functions are aligned to the Group’s operating philosophy and business model
Finance roles and responsibilities are a mix of Group and Local objectives
The Finance structure enables Group-wide and Local financial / management/ regulatory reporting and forecasting
Targets and reward policies are a mix of Group and Local, and Group Finance has the ability to influence
Local training is supplemented by Global training programmes. There is some mobility of Finance leaders
Recommended Group Finance governance structures
Local autonomous Finance functions aligned to business units/ profit centres
Local objective setting with local targets and reward policy
Finance structure limits the breadth and consistency of group-wide performance measurement and management
“Shadow” finance functions exist
No formal mobility / training programme for Finance leaders – Local training only
No formal Finance governance structures
Time and resource
Val
ue
The Finance vision and strategy is fully aligned and implemented to support and drive value with the business
The Finance Director is viewed as a “business partner” to the business, CEO and the Board on all areas of performance
Finance are valued members of key decision-making forums which drive value in the business
Finance provides incisive commercial commentary, robust BP&F and variance analysis on key value drivers
“Single version of the Truth” from which Finance can provide integrated reporting, and enable self-service of common reports and flexible reporting
Finance takes a leading role with key stakeholders to communicate the intrinsic value of the business
Entirely internally focused
Value driverKey influencer of stakeholders
Multiple agendas, Local Finance teams
Cost centre mentality
Finance vision agreed and aligned with the business
Focus on value management
Business partner of management and
the boardServicesEntirely internally
focusedValue driverKey influencer of
stakeholders
Multiple agendas, Local Finance teams
Cost centre mentality
Finance vision agreed and aligned with the business
Focus on value management
Business partner of management and
the boardServices
No formal Finance vision or strategy – multiple agendas
The Finance Director presents historical financial information to the Board but recognises its limitations – accuracy and timeliness issues
Finance spends a disportionate amount of time gathering and reconciling data rather than providing valued information to the business
Finance only provide limited financial commentary and variance analysis
Business cannot rely on Finance for management information and develops its own sources. No ability to reconcile “Multiple versions of the Truth”
Finance leads on the historical financial aspects of stakeholder management with limited forecasting capability
The Finance vision and strategy is aligned to support the business
The Finance Director provides robust historical financial and regulatory reporting to CEO and Board and the business
Finance is focused on value management and provides financial input to the decision-making process
Finance provides adequate financial commentary, BP&F and variance analysis to the business
Financial, regulatory and management reporting are based upon common data sources, provided through formally agreed reporting channels and timetables
Finance leads on all financial reporting and forecasting to stakeholders
财务职能的现状和目标总结
Time and resource
Val
ue
Finance policies procedures and controls inconsistently designed and implemented
Finance processes tend to be ‘stand alone’ in nature with multiple data sources and instances of reference data
High volume / low value transaction processing requires significant manual intervention/ reconciliation and error-correction
Inconsistent standards for the processing of low volume / high value transactions
Closing process and Budgeting, Planning and Forecasting (BP&F) are highly manual and time consuming and include simple or unreliable analysis
Investment appraisal and capital management performed on an ad-hoc and inconsistent basis
Standards defined for all Finance policies and procedures, including minimum control standards
Standards defined for the integration of Finance processes, common data models and reference data
Migration towards standardisation and automation of all transactional processing
Standards defined for the processing of high volume / low-value transactions and of low volume / high-value transactions, supported by a robust account ownership process
Rapid closing process and BP&F cycle times; few iterations
Standards defined for investment appraisal and capital management
Limited scalability and flexibility of finance policies, processes and procedures (including controls)
Finance policies and procedures (including controls) standardised Globally
All Finance processes integrated, supplemented by common data models and reference data
Full standardisation and automation of all transactional processes supported by robust account ownership and attestation process
Quality fast close and ability to model complex BP&F scenarios
Robust integrated performance management processes in place (including investment appraisal and capital management)
Finance policies, processes and procedures (including controls) are flexible, scalable and are continuously improved
Locally specific Standardised and optimised
Disaggregated processes and responsibilities. Multiple G/Ls
Low degree of standardisation and
automation (divisions / geographies)
Standardised processes globally for low value high
volume transactions
Standardised processes globally
for financial management
Recommendation for common
methods, processes and reference data
ProcessLocally specific Standardised and
optimised
Disaggregated processes and responsibilities. Multiple G/Ls
Low degree of standardisation and
automation (divisions / geographies)
Standardised processes globally for low value high
volume transactions
Standardised processes globally
for financial management
Recommendation for common
methods, processes and reference data
Process
CFO
Center ofExcellence
Retail IB PC
SharedServices
CFO
Center ofExcellence
Retail IB PC
SharedServices
内部的
全面侧
重点
价值驱
动
股东中
的关键
影响人
多重日
程, 当地财
务团队成本观
念
与业务
一致的
财务愿
景
强调价
值管理
管理层
和董事
会的业
务合伙
人
服务
总体结
构全球财
务功能
自治的
财务功
能,例如：
各业务
单元或
当地财
务总监
设定目
标
地方实
施中央
政策
当地财
务直接
报告给
当地管
理层
与集团
财务一
致
全球财
务通用
性组织
财务
运行
模型
局部细
节
标准化
和最优
化
分崩离
析的流
程和责
任. 多
重G/L
低度标
准化和
自动化
(分工 / 地理)
低价值
高额交
易全球
标准化
流程
财务管
理的全
球变准
化流程
对普通
方法、
流程和
参考数
据的建
议
流程
不兼容
的系统
和数据
模型
全球数
据模型
/系统
对单一
事件的
标准工
具和应
用
多重数
据模型、
工具/
应用和
G/Ls
标准
合并层
标准系
统、中
间层和
建议的
数据模
型
关于多
重事件
的标准
数据模
型、工
具/应用
技术
国家，
非集中
化
战略开
发 / 共
享服务
中心 最
优化
一些低
价值、
高额的
离岸交
易
地区共
享服务
中心
共享服
务中心
中的多
数财务
流程
最优选
址中的
所有财
务流程
国家内
共享服
务中心选址
记分者 业务合
伙人尽职管
理建设性
的挑战
商业才
智和财
务知识
起反作
用的特
别分析
具有见
解性的
分析和
评论人员
38© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
定义改变平台SERVICES
Multiple Finance agendas – not alignedNot a Business Partner - diligent caretaker No single version of the truthToo much time gathering / reconciling dataInadequate management information (KPIs) to support decision makingCommunication to stakeholders of performance is constrained
ORGANISATION
Local autonomous functions not alignedConfused roles / responsibilities / accountabilities and duplication of effortLack of objectivity and / or transparencyShadow Finance functionsLimited mobility of Finance leadersNo formal Finance governance structures
PEOPLE
Individuals not a Finance teamLack of skills (beyond technical)Ineffective communication / business contactLow morale and motivationPoor talent managementInadequate succession plans
PROCESS
Inconsistent policies / procedures / controlsStandalone processes / multiple data models end-to-end processes not understood / ownedSignificant reconciliation issues and / or errorsToo many late adjustments / JNLsClose process takes too long / highly manualBudgeting, planning and forecasting / capital management processes are ineffective and / or inefficient
TECHNOLOGY
Multiple consolidation layers / COAs and GLsInconsistent data models / reference dataMultiple systems / varying maturity with too many manual interfacesMultiple sources for technology including maintenance and developmentCommon reporting limited to primary statementsLimited / no scale or flexibility and reliance on end user computing is high
LOCATION
Sourcing / use of SSCs ineffective and / or inefficient SSCs limited to in country / specific areas Finance processes in SSCs ineffective and / or inefficientPoor people skills within SSCs and no Centres of ExcellencePoor systems within SSCs or businessNo governance arrangements for SSCs or sourcing model
建立路线图
Re-skilling
Programme management
MONITOR
Ongoing
IMPLEMENT
3 to 5 years
DESIGN
6 months
INSIGHT
6 months
PLAN
6 months
Programme management
MONITOR
Ongoing
IMPLEMENT
3 to 5 years
DESIGN
6 months
INSIGHT
6 months
PLAN
6 months
VISIONOVERALL TARGET OPERATING MODELCOMMON POLICIES, PROCESSES AND STANDARDSGOVERNANCE FRAMEWORK
VISIONOVERALL TARGET OPERATING MODELCOMMON POLICIES, PROCESSES AND STANDARDSGOVERNANCE FRAMEWORK
Design SSC Build SSC
1stMigration
2nd Migration
nthMigration
Build (+Test)Release 1
Governance, decision authority, stakeholder management, funding
Create and finalise Finance
Vision
Roll out Finance
Vision withRoadshows
Define Business Blueprint for
Template Release 1
Design Technical Blueprint for
Template Release 1
Finance Board has approved ofBusiness BlueprintFinance Board has approved ofBusiness Blueprint
Finance Board and Group IT have approved of Technical Blueprint
Finance Board and Group IT have approved of Technical Blueprint
Start Design Phase Roll-out for two or
three pilots
Buildand Go-Live Phase
for Pilots
Template completedfor general roll-out
Template completedfor general roll-out
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Start Design Phase Roll-out for next locations/BU’s
Builtand Go-Live Phase
for next location/BU’s
Pilot roll-outs andevaluation completed
Pilot roll-outs andevaluation completed
Built (+Test)Release 2
Extend Business Requirements
with VBM scope(Release 2)
Design Technical Blueprint for
Template Release 2
Template functionalityextendedTemplate functionalityextended
Re-visit previous locations
Performance and rewardsystem
Future state design
Gap analysisCareer Paths
Workforce engagement
As is assessmentRequirements
Performance Management
Re-Skilling
Training & Development
Sourcing Strategy must clarifyif SSC versus OutsourcingSourcing Strategy must clarifyif SSC versus Outsourcing
Benchmarking &
Evaluation
Quantitative & qualitative
Analysis
Process scope definedProcess scope defined
Design/ Re-design Implementation
REPORTING LINES
ImplementationMigration plan
Services
Organisation
FIN
AN
CE
OP
ER
AT
ING
MO
DE
L
Process
Technology
Location
People
INITIAL BUSINESS CASE
As is assessment
As is assessment
Requirements
Design and validate sourcing strategy
DETAILED BUSINESS CASE APPROVED BY SPONSORS
Design and validationwith business
FUNDING GATEWAYFUNDING GATEWAY
FUNDING GATEWAYFUNDING GATEWAY
FUNDING GATEWAYFUNDING GATEWAY
FUNDING GATEWAYFUNDING GATEWAY
Benefit measurement
Stabilise – tactical fixes and quick wins
Stabilise – tactical fixes and quick wins
定义业务案例
Optimise financing decisionsOptimise use of economic capitalPerformance measures and management linked to key value drivers of businessManagement information to support decisions and advanced management analysis toolsReduction in regulatory capital requirementOptimise cost / income ratio
Finance vision and strategy aligned to business Finance drives value across organisationBetter business understanding, challenge, commentary and analysisOptimised stakeholder managementTalent management – ability to attract the best people / increased morale and motivationScalability and flexibility
Tangible benefits Intangible benefits
Single version of the truthQuality and Speed of delivery of information for decision-making and financial reportingReduced manual interventions, error rates and reconciliations
More strategic and longer term thinkingClear accountabilities, roles and responsibilities Consistent policy, processes and procedures
Tangible benefits Intangible benefits
QUALITY & SPEEDGovernanceNo surprises
VALUEGrowthProfitabilityCapital managementTalent management
COSTCost reduction
Tangible benefits
Reduced costs of capital and finance structuresProcess standardisation and IT harmonisationWage arbitrage of strategic sourcingHeadcount reductions / redeployment
Optimised cost of transaction processingReduced systems maintenance costsDuplication of effort eliminated Procurement costs optimised
Cost of Finance could be reduced by up to 45%
CEO & CFO objectivesAn effective Finance Change Programme will deliver tangible and intangible benefits that contribute to the achievement of the business objectives
下一步
建立愿景
融入和管理利益相关方
号召参与 管理
Leading Practice visits
Global200 – 250
Direct Reports
Survey – Finance’s Perception
Workshop to build common Finance Vision
Stakeholder Objectives
Finance Customer Objectives
Crit icalEnablers
Drive for maximum efficiency of cost and capital employed
Enhance and maintain business reputation
We will provide a seamless process for business portfolio change from proactive identification of oppor tunities through execution to delivery of promised value creation
We will al ign information processes and systems to ensure there is a transparent and effective dialogue between investors and XXXXX on value performance/potential and investor expectations
Investor Interaction
We will actively manage a portfolio of business risk in support of a more entrepreneurial approach
Risk Management
We wil l generate and help to realise opportunities to maximise the effectiveness of the extended value chain, and we will enable rapid and effective exploitation of market opportunities by prov iding suitable business models
Effective Value Chain Models
We will provide the l iquidity and flex ibil ity to enable the business to make the investments it requires and create value by implementing low cost financial, legal, and fiscal structures
We will partner with IT in order to identify and exploit the opportunities that technology wil l continue to prov ide
Finance and IT
We will establish par tnerships with managers in other functions based on mutual coaching and full engagement in adding value to key decis ion-making processes
Business Partnering
We wil l continuously anticipate and develop the sk il l set required for Finance to fulfi l future business needs and exploit emerging opportunities to add value
Finance Skills
We wil l develop a finance community of the best business people with a diversity of experience and enable them to realise their full potential
At tracting, Satisfying and Retaining the Best
We wil l support the frontl ine Finance organisation through physical and v irtual centres of excellence offering both specialist sk il ls and shared operational processes
Centres of Excellence
We will put in place a clear process for continuously communicating, driving and monitoring the change programme in Finance
Finance Change Programme
Critical Finance Object ives
Financial Flexibility and Efficiency
We wil l deliver global solutions for Finance processes which meet top quar ti le performance
World Class Fin Processes
We wil l identify the full value of growth options owned by the business and play a full role in the decision making process by which this is realised
Decision-making under Uncertainty
We wil l prov ide business relevant info and dynamic performance management processes to enable the business to realise targets aligned with TSR objectives
Dynamic Performance Mgt
M&A
We will partner with marketing and sales to ensure that the return on investments in brand building and support is maximised
Effective Investment in Brands
Grow the top lineExploit focused portfolioExtend the core Reshape business portfolio
Help me to decide when, where and how to best invest my total resources in order to realise the growth and value potential of brands, customers, channels and business models
Free me to act entrepreneurialy , show me how I’m doing and how to achieve my TSR target
G ive me flex ible, efficient and simple finance processes across my business
Help me identify new ways of doing things (cost and cash above and below the l ine)
Protect me from shocks
Ensure we have the funds available to invest in business opportunities, help me identify such opportunities, do deals, and dr ive integration
Ensure the market recognises the true value of our business
Optimise gearing
Top 1/3 TSR through sustainable growth
Stakeholder Objectives
Finance Customer Objectives
Crit icalEnablers
Drive for maximum efficiency of cost and capital employed
Enhance and maintain business reputation
We will provide a seamless process for business portfolio change from proactive identification of oppor tunities through execution to delivery of promised value creation
We will al ign information processes and systems to ensure there is a transparent and effective dialogue between investors and XXXXX on value performance/potential and investor expectations
Investor Interaction
We will actively manage a portfolio of business risk in support of a more entrepreneurial approach
Risk Management
We wil l generate and help to realise opportunities to maximise the effectiveness of the extended value chain, and we will enable rapid and effective exploitation of market opportunities by prov iding suitable business models
Effective Value Chain Models
We will provide the l iquidity and flex ibil ity to enable the business to make the investments it requires and create value by implementing low cost financial, legal, and fiscal structures
We will partner with IT in order to identify and exploit the opportunities that technology wil l continue to prov ide
Finance and IT
We will partner with IT in order to identify and exploit the opportunities that technology wil l continue to prov ide
Finance and IT
We will establish par tnerships with managers in other functions based on mutual coaching and full engagement in adding value to key decis ion-making processes
Business Partnering
We will establish par tnerships with managers in other functions based on mutual coaching and full engagement in adding value to key decis ion-making processes
Business Partnering
We wil l continuously anticipate and develop the sk il l set required for Finance to fulfi l future business needs and exploit emerging opportunities to add value
Finance Skills
We wil l continuously anticipate and develop the sk il l set required for Finance to fulfi l future business needs and exploit emerging opportunities to add value
Finance Skills
We wil l develop a finance community of the best business people with a diversity of experience and enable them to realise their full potential
At tracting, Satisfying and Retaining the Best
We wil l develop a finance community of the best business people with a diversity of experience and enable them to realise their full potential
At tracting, Satisfying and Retaining the Best
We wil l support the frontl ine Finance organisation through physical and v irtual centres of excellence offering both specialist sk il ls and shared operational processes
Centres of Excellence
We wil l support the frontl ine Finance organisation through physical and v irtual centres of excellence offering both specialist sk il ls and shared operational processes
Centres of Excellence
We will put in place a clear process for continuously communicating, driving and monitoring the change programme in Finance
Finance Change Programme
We will put in place a clear process for continuously communicating, driving and monitoring the change programme in Finance
Finance Change Programme
Critical Finance Object ives
Financial Flexibility and Efficiency
We wil l deliver global solutions for Finance processes which meet top quar ti le performance
World Class Fin Processes
We wil l identify the full value of growth options owned by the business and play a full role in the decision making process by which this is realised
Decision-making under Uncertainty
We wil l prov ide business relevant info and dynamic performance management processes to enable the business to realise targets aligned with TSR objectives
Dynamic Performance Mgt
M&A
We will partner with marketing and sales to ensure that the return on investments in brand building and support is maximised
Effective Investment in Brands
Grow the top lineExploit focused portfolioExtend the core Reshape business portfolio
Help me to decide when, where and how to best invest my total resources in order to realise the growth and value potential of brands, customers, channels and business models
Free me to act entrepreneurialy , show me how I’m doing and how to achieve my TSR target
G ive me flex ible, efficient and simple finance processes across my business
Help me identify new ways of doing things (cost and cash above and below the l ine)
Protect me from shocks
Ensure we have the funds available to invest in business opportunities, help me identify such opportunities, do deals, and dr ive integration
Ensure the market recognises the true value of our business
Optimise gearing
Top 1/3 TSR through sustainable growth
Senior Customer Interviews Alignment to strategy Baseline to current performance
0
5,000
10,000
15,000
20,000
Client Median Leading Practice
Financial ReportingBudgeting, planning and forecastingClose processShared service centresFinance system architectures
Leading Practice visits
Global200 – 250
Direct Reports
Survey – Finance’s Perception
Workshop to build common Finance Vision
Stakeholder Objectives
Finance Customer Objectives
Crit icalEnablers
Drive for maximum efficiency of cost and capital employed
Enhance and maintain business reputation
We will provide a seamless process for business portfolio change from proactive identification of oppor tunities through execution to delivery of promised value creation
We will al ign information processes and systems to ensure there is a transparent and effective dialogue between investors and XXXXX on value performance/potential and investor expectations
Investor Interaction
We will actively manage a portfolio of business risk in support of a more entrepreneurial approach
Risk Management
We wil l generate and help to realise opportunities to maximise the effectiveness of the extended value chain, and we will enable rapid and effective exploitation of market opportunities by prov iding suitable business models
Effective Value Chain Models
We will provide the l iquidity and flex ibil ity to enable the business to make the investments it requires and create value by implementing low cost financial, legal, and fiscal structures
We will partner with IT in order to identify and exploit the opportunities that technology wil l continue to prov ide
Finance and IT
We will establish par tnerships with managers in other functions based on mutual coaching and full engagement in adding value to key decis ion-making processes
Business Partnering
We wil l continuously anticipate and develop the sk il l set required for Finance to fulfi l future business needs and exploit emerging opportunities to add value
Finance Skills
We wil l develop a finance community of the best business people with a diversity of experience and enable them to realise their full potential
At tracting, Satisfying and Retaining the Best
We wil l support the frontl ine Finance organisation through physical and v irtual centres of excellence offering both specialist sk il ls and shared operational processes
Centres of Excellence
We will put in place a clear process for continuously communicating, driving and monitoring the change programme in Finance
Finance Change Programme
Critical Finance Object ives
Financial Flexibility and Efficiency
We wil l deliver global solutions for Finance processes which meet top quar ti le performance
World Class Fin Processes
We wil l identify the full value of growth options owned by the business and play a full role in the decision making process by which this is realised
Decision-making under Uncertainty
We wil l prov ide business relevant info and dynamic performance management processes to enable the business to realise targets aligned with TSR objectives
Dynamic Performance Mgt
M&A
We will partner with marketing and sales to ensure that the return on investments in brand building and support is maximised
Effective Investment in Brands
Grow the top lineExploit focused portfolioExtend the core Reshape business portfolio
Help me to decide when, where and how to best invest my total resources in order to realise the growth and value potential of brands, customers, channels and business models
Free me to act entrepreneurialy , show me how I’m doing and how to achieve my TSR target
G ive me flex ible, efficient and simple finance processes across my business
Help me identify new ways of doing things (cost and cash above and below the l ine)
Protect me from shocks
Ensure we have the funds available to invest in business opportunities, help me identify such opportunities, do deals, and dr ive integration
Ensure the market recognises the true value of our business
Optimise gearing
Top 1/3 TSR through sustainable growth
Stakeholder Objectives
Finance Customer Objectives
Crit icalEnablers
Drive for maximum efficiency of cost and capital employed
Enhance and maintain business reputation
We will provide a seamless process for business portfolio change from proactive identification of oppor tunities through execution to delivery of promised value creation
We will al ign information processes and systems to ensure there is a transparent and effective dialogue between investors and XXXXX on value performance/potential and investor expectations
Investor Interaction
We will actively manage a portfolio of business risk in support of a more entrepreneurial approach
Risk Management
We wil l generate and help to realise opportunities to maximise the effectiveness of the extended value chain, and we will enable rapid and effective exploitation of market opportunities by prov iding suitable business models
Effective Value Chain Models
We will provide the l iquidity and flex ibil ity to enable the business to make the investments it requires and create value by implementing low cost financial, legal, and fiscal structures
We will partner with IT in order to identify and exploit the opportunities that technology wil l continue to prov ide
Finance and IT
We will partner with IT in order to identify and exploit the opportunities that technology wil l continue to prov ide
Finance and IT
We will establish par tnerships with managers in other functions based on mutual coaching and full engagement in adding value to key decis ion-making processes
Business Partnering
We will establish par tnerships with managers in other functions based on mutual coaching and full engagement in adding value to key decis ion-making processes
Business Partnering
We wil l continuously anticipate and develop the sk il l set required for Finance to fulfi l future business needs and exploit emerging opportunities to add value
Finance Skills
We wil l continuously anticipate and develop the sk il l set required for Finance to fulfi l future business needs and exploit emerging opportunities to add value
Finance Skills
We wil l develop a finance community of the best business people with a diversity of experience and enable them to realise their full potential
At tracting, Satisfying and Retaining the Best
We wil l develop a finance community of the best business people with a diversity of experience and enable them to realise their full potential
At tracting, Satisfying and Retaining the Best
We wil l support the frontl ine Finance organisation through physical and v irtual centres of excellence offering both specialist sk il ls and shared operational processes
Centres of Excellence
We wil l support the frontl ine Finance organisation through physical and v irtual centres of excellence offering both specialist sk il ls and shared operational processes
Centres of Excellence
We will put in place a clear process for continuously communicating, driving and monitoring the change programme in Finance
Finance Change Programme
We will put in place a clear process for continuously communicating, driving and monitoring the change programme in Finance
Finance Change Programme
Critical Finance Object ives
Financial Flexibility and Efficiency
We wil l deliver global solutions for Finance processes which meet top quar ti le performance
World Class Fin Processes
We wil l identify the full value of growth options owned by the business and play a full role in the decision making process by which this is realised
Decision-making under Uncertainty
We wil l prov ide business relevant info and dynamic performance management processes to enable the business to realise targets aligned with TSR objectives
Dynamic Performance Mgt
M&A
We will partner with marketing and sales to ensure that the return on investments in brand building and support is maximised
Effective Investment in Brands
Grow the top lineExploit focused portfolioExtend the core Reshape business portfolio
Help me to decide when, where and how to best invest my total resources in order to realise the growth and value potential of brands, customers, channels and business models
Free me to act entrepreneurialy , show me how I’m doing and how to achieve my TSR target
G ive me flex ible, efficient and simple finance processes across my business
Help me identify new ways of doing things (cost and cash above and below the l ine)
Protect me from shocks
Ensure we have the funds available to invest in business opportunities, help me identify such opportunities, do deals, and dr ive integration
Ensure the market recognises the true value of our business
Optimise gearing
Top 1/3 TSR through sustainable growth
Senior Customer Interviews Alignment to strategy Baseline to current performance
0
5,000
10,000
15,000
20,000
Client Median Leading Practice
Financial ReportingBudgeting, planning and forecastingClose processShared service centresFinance system architectures
财务转型
39© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
Next steps 财务转型
40© 2009 毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。
为什么选择毕马威？
全球 财务知识 客观
10万员工，148个国家，715个城市
全球超过1.5万咨询师
超过1.7万税务专家
本地化，财务
咨询，法规
… 毕马威了解财务
美国证券交易委员会
税务
在技术和外包方面合理公正的建议和技术整
合方的工作经验
合作工作方式 务实 业绩档案
我们和你们的员工组成一个团队 – 我们一起
工作，专注于结果并产出成果
我们的专业人员根据组织的特定需求专注于
交付预期成果的必要领域
我们在协助客户制定连贯财务战略和确定符
合实际的实施步骤方面拥有大量的经验
… 全球网络化的事务所，全面系统的知识体系和卓越见解，毕马威是帮助您实现财务转型的最佳合作伙伴
