IAI Jawa Timur | Ikatan Akuntan Indonesia Wilayah Jawa Timur - Materi Workshop Holding materi hari 2
PENGENDALIAN MANAJEMEN
DAN
SISTEM MANAJEMEN KINERJA
HOLDING COMPANY
WORKSHOP
HARI 2
mpok Anda diminta memilih sebuah organisasi Holding, misalnya sebuah Perusahaan atau Universitas
Nama Organisasi : __________________________________________
dentifikasikan isu-isu pengendalian manajemen Holding pada organisasi Kelompok Anda
Isu-isu Configuration :
Isu-isu Coordination :
dentifikasikan Corporate Strategy dan Business Strategy pada organisasi Kelompok Anda
CORE
RELATED
DIVERSIFICATION
UNRELATED
DIVERSIFICATION
4. Identifikasikan sumber competitive advantage dan corporate advantage organisasi
Kelompok Anda
(ASSETS,
SKILLS,
CAPABILITIES)
VISION
GOALS & OBJECTIVES
CORPORATE
ADVANTAGE
5. Buatlah Enterprise Derived Value dan Customer Derived Value untuk organisasi Kelompok Anda
Corporate Derived Value
Value
Creatio
n
Value
Creation
Strategy
=
=
Custome
r
Derived
Value
Customer
Value
Prepositio
n
+
+
Enterpris
e
Derived
Value
Enterprise
Value
Preposition
Corporate
(Creating Enterprise
Derived Value)
Enterprise
Value
Proposition
Line Businesses
SBU
B
SBU
C
SBU
D
F0
FA
FB
FC
FD
“To succeed financially, how
Should we appear to
our shareholders?
C0
CA
CB
CC
CD
“To achieve our vision, how
Should we appear
To our customers?”
P0
PA
PB
PC
PD
“To satisfy our shareholder
And customers, what business
Processes must we excel at?”
L0
LA
LB
LC
LD
“To achieve our vision, how
Will We sustain our ability
to change and improve?”
Financial Synergies
“How do we increase
the shareholders value of our
SBU portfolio?”
Customer
Internal Process Synergies
“How do we manage SBU
Process to achieve economies
of scale or value chain integration
Internal Process
Learning & Growth Synergies
“How do we develop and share
our intangible assets?”
(Creating Customer
Derived Value)
Financial
Customer Synergies
“How do we share the customer
Interface to increase total
customer value?”
The SBU Scorecard
SBU
A
Learning & Growth
Organization Derived Value
Customer Derived Value
The Enterprise Scorecard
6. Buatlah arsitektur sistem manajemen kinerja untuk menjamin tercapainya sinergi pada
organisasi Kelompok Anda
Corporate Support Units
Enterprise
Strategy Map
Board of
Directors
2
Enterprise
Strategy Map
1
Enterprise
Strategy
Update
Board
Strategy Map
Enterprise
Strategy Map
Functional
Strategy
Update
3
Finance
IT
HR
Functional
Strategy Map
4
Enterprise
Functional
Strategy Map
SBU
Strategy Map
Business Units
Functional
Strategy Map
8
Finance
IT
SBU
Strategy Map
6
Customers
SBU
Strategy Update
5
HR
Support Unit
Strategy Update
Vendor/Alliance
7
Corporate
Planning
Process
Support Unit
Services
Integrated
Business
Planning
Process
Support Units
X
= Alignment Checkpoints
Financial
Performance
7. Buatlah peta strategi untuk menjelaskan strategi organisasi
Global Industrial Enterprise with Market-Leading Brands
Drive Shareholder Value
Customer
Experience
Process
Excellence
Improve Asset
Utilization
Continuously
Lower the
Cost Base
Drive Cash Flow
Generation
Provide Leading Customer-Focused Solutions in the Markets We Serve
Develop Partnerships to Deliver the
Best Total Value
Provide the Best Product,
Services, and Solutions
Drive Dramatic Growth
Through Innovation
People
Expertise
Drive Growth
Through
Acquisitions
Accelerate
Organic Growth
Manage the product portfolio for competitive
advantage
Restructure businesses and markets to drive growth
and profitability
Identify, acquire, and assimilate complementary
solutions
Develop innovative, differentiating applications and
solutions
Identify and target growth markets and segments
Develop Strategic
Employee
Competence
Leverage Cross
Business
Synergies
Create Loyalty Through Excellence in Quality,
Service, and Delivery
Drive Demand Through
Customer/End-User Value
Leverage IR channel and customer network
Develop customized marketing programs with
key customers
Align with innovative, market-driving
customers within target channels
Identify and select target channels
Understand customer and end-user needs
Exemplify IR
Guiding
Principles
Drive Operational
Excellence
Share Best
Practices
Continuously improve health, safety and
environment practices
Continuously improve manufacturing network
efficiency and effectiveness
Create best-in-class corporate center
Create best for speed, cost and value
Continuously improve technology efficiency
and effectiveness
Expand
Capabilities with
Technology
DAN
SISTEM MANAJEMEN KINERJA
HOLDING COMPANY
WORKSHOP
HARI 2
mpok Anda diminta memilih sebuah organisasi Holding, misalnya sebuah Perusahaan atau Universitas
Nama Organisasi : __________________________________________
dentifikasikan isu-isu pengendalian manajemen Holding pada organisasi Kelompok Anda
Isu-isu Configuration :
Isu-isu Coordination :
dentifikasikan Corporate Strategy dan Business Strategy pada organisasi Kelompok Anda
CORE
RELATED
DIVERSIFICATION
UNRELATED
DIVERSIFICATION
4. Identifikasikan sumber competitive advantage dan corporate advantage organisasi
Kelompok Anda
(ASSETS,
SKILLS,
CAPABILITIES)
VISION
GOALS & OBJECTIVES
CORPORATE
ADVANTAGE
5. Buatlah Enterprise Derived Value dan Customer Derived Value untuk organisasi Kelompok Anda
Corporate Derived Value
Value
Creatio
n
Value
Creation
Strategy
=
=
Custome
r
Derived
Value
Customer
Value
Prepositio
n
+
+
Enterpris
e
Derived
Value
Enterprise
Value
Preposition
Corporate
(Creating Enterprise
Derived Value)
Enterprise
Value
Proposition
Line Businesses
SBU
B
SBU
C
SBU
D
F0
FA
FB
FC
FD
“To succeed financially, how
Should we appear to
our shareholders?
C0
CA
CB
CC
CD
“To achieve our vision, how
Should we appear
To our customers?”
P0
PA
PB
PC
PD
“To satisfy our shareholder
And customers, what business
Processes must we excel at?”
L0
LA
LB
LC
LD
“To achieve our vision, how
Will We sustain our ability
to change and improve?”
Financial Synergies
“How do we increase
the shareholders value of our
SBU portfolio?”
Customer
Internal Process Synergies
“How do we manage SBU
Process to achieve economies
of scale or value chain integration
Internal Process
Learning & Growth Synergies
“How do we develop and share
our intangible assets?”
(Creating Customer
Derived Value)
Financial
Customer Synergies
“How do we share the customer
Interface to increase total
customer value?”
The SBU Scorecard
SBU
A
Learning & Growth
Organization Derived Value
Customer Derived Value
The Enterprise Scorecard
6. Buatlah arsitektur sistem manajemen kinerja untuk menjamin tercapainya sinergi pada
organisasi Kelompok Anda
Corporate Support Units
Enterprise
Strategy Map
Board of
Directors
2
Enterprise
Strategy Map
1
Enterprise
Strategy
Update
Board
Strategy Map
Enterprise
Strategy Map
Functional
Strategy
Update
3
Finance
IT
HR
Functional
Strategy Map
4
Enterprise
Functional
Strategy Map
SBU
Strategy Map
Business Units
Functional
Strategy Map
8
Finance
IT
SBU
Strategy Map
6
Customers
SBU
Strategy Update
5
HR
Support Unit
Strategy Update
Vendor/Alliance
7
Corporate
Planning
Process
Support Unit
Services
Integrated
Business
Planning
Process
Support Units
X
= Alignment Checkpoints
Financial
Performance
7. Buatlah peta strategi untuk menjelaskan strategi organisasi
Global Industrial Enterprise with Market-Leading Brands
Drive Shareholder Value
Customer
Experience
Process
Excellence
Improve Asset
Utilization
Continuously
Lower the
Cost Base
Drive Cash Flow
Generation
Provide Leading Customer-Focused Solutions in the Markets We Serve
Develop Partnerships to Deliver the
Best Total Value
Provide the Best Product,
Services, and Solutions
Drive Dramatic Growth
Through Innovation
People
Expertise
Drive Growth
Through
Acquisitions
Accelerate
Organic Growth
Manage the product portfolio for competitive
advantage
Restructure businesses and markets to drive growth
and profitability
Identify, acquire, and assimilate complementary
solutions
Develop innovative, differentiating applications and
solutions
Identify and target growth markets and segments
Develop Strategic
Employee
Competence
Leverage Cross
Business
Synergies
Create Loyalty Through Excellence in Quality,
Service, and Delivery
Drive Demand Through
Customer/End-User Value
Leverage IR channel and customer network
Develop customized marketing programs with
key customers
Align with innovative, market-driving
customers within target channels
Identify and select target channels
Understand customer and end-user needs
Exemplify IR
Guiding
Principles
Drive Operational
Excellence
Share Best
Practices
Continuously improve health, safety and
environment practices
Continuously improve manufacturing network
efficiency and effectiveness
Create best-in-class corporate center
Create best for speed, cost and value
Continuously improve technology efficiency
and effectiveness
Expand
Capabilities with
Technology