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ACCA PM考点：Building blocks of performance management

文章来源：ACCA官网

发布时间：2021-08-24 14:30

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Performance management—the processes that ensure organisations meet their objectives—is core to the Performance Management syllabus,and understanding modern performance measurement systems is an important area within this topic.Performance Management students should already be familiar with Kaplan&Norton’s Balanced Scorecard which is a regularly examined topic and one of the foundations of modern performance measurement.Fitzgerald and Moon’s Building Block Model is an evolution of the Balanced Scorecard,developed to meet the needs of service organisations.It is a tool that helps management set a forward-looking performance management framework that links an organisation’s strategy and objectives to employee targets and motivation.

This article will review the importance of the modern approach to performance measurement,discuss the Building Block model,and apply this model to an exam-based scenario.

Measuring performance

An approach to measuring performance that we are familiar with is,‘looking at the numbers.’Classic questions which are often asked about a company are,'How much profit has it made?''How much have sales grown?''What’s its market share compared to the competition?'However,these traditional,financial performance metrics which are regularly calculated for accountancy exams are no longer sufficient,according to leading thinkers on strategy and performance management.

Profit-based performance metrics measure past performance.They are also distorted by accounting policies.Just look at the famous auto and engine maker Rolls Royce;its recently reported profits would be£900m lower under new IFRS revenue recognition requirements.Financial metrics are also criticised as leading to‘managerial myopia,’or short-termism,whereby management make decisions which sacrifice future performance for profits today.Managers can be motivated to postpone investments and other costs to maintain their quarterly or annual profits if their success is judged solely against financial performance targets.

Performance management experts argue that in the increasingly competitive modern business environment,organisations now need forward-looking performance measurement systems,linked to their critical success factors,to achieve long-term success.The new question to ask is,'what areas of performance are critical to achieving our strategic objectives and how do we measure them?'

The following scenario will be used to discuss and illustrate the Building Block Model.

Scenario:SmartCourier

SmartCourier is a package delivery company located in the developing country of Maxland.Since its formation in 1970,SmartCourier has evolved into one of the largest and most successful shipping companies in the country.Its mission is'to exceed customers’expectations in the transfer of packages by offering the highest-quality services at competitive prices.'

SmartCourier offers a range of delivery services such as:

Standard overnight delivery

A premium add-on of guaranteed 10:30am delivery

A cheaper,three-day service for less time-critical deliveries

SmartCourier has recently launched an app that lets customers set pickup times and locations on their smartphones which has received positive reviews in the technology press.

SmartCourier has identified the following critical success factors:

Deliver sustainable profits to shareholders

Leave customers highly satisfied at every interaction with SmartCourier

Provide a range of products which meet our clients’evolving needs

Lead the industry with constant innovation

Managers at SmartCourier have a dynamic compensation package which includes share options,goal-based incentives,commissions,and non-monetary public recognition.SmartCourier also allows for flexible work schedules and is piloting an on-site child care programme at one of its locations.

SmartCourier receives positive coverage in the press about its work environment and is considered to be an attractive employer,with motivated employees and a good reputation among job seekers.

However,SmartCourier’s profits have dropped in recent years due to increasing competition from global transport companies who have recently entered the market in Maxland.

翻译参考

绩效管理——确保组织实现其目标的流程——是绩效管理教学大纲的核心，理解现代绩效衡量系统是该主题的一个重要领域。绩效管理学生应该已经熟悉Kaplan&Norton的平衡计分卡，这是一个定期检查的主题，也是现代绩效衡量的基础之一。Fitzgerald和Moon的Building Block模型是平衡计分卡的演变，旨在满足服务组织的需求。它是一种工具，可帮助管理层制定前瞻性的绩效管理框架，将组织的战略和目标与员工目标和动机联系起来。

本文将回顾现代绩效衡量方法的重要性，讨论Building Block模型，并将此模型应用于基于考试的场景。

衡量绩效

我们熟悉的一种衡量绩效的方法是“查看数字”。经常被问到关于一家公司的经典问题是，“它赚了多少利润？”“销售额增长了多少？”“与竞争对手相比，它的市场份额是多少？”然而，根据战略和绩效管理领域的领先思想家的说法，这些为会计考试定期计算的传统财务绩效指标已不再足够。

基于利润的绩效指标衡量过去的绩效。它们也被会计政策扭曲。看看著名的汽车和发动机制造商劳斯莱斯；根据新的IFRS收入确认要求，其最近报告的利润将减少9亿英镑。财务指标也被批评为导致“管理层近视”或短期主义，即管理层做出的决策会为了今天的利润而牺牲未来的业绩。如果仅根据财务绩效目标来判断他们的成功，则可能会促使管理人员推迟投资和其他成本以维持其季度或年度利润。

绩效管理专家认为，在竞争日益激烈的现代商业环境中，组织现在需要具有前瞻性的绩效衡量系统，与其关键成功因素相关联，以实现长期成功。要问的新问题是，“哪些绩效领域对于实现我们的战略目标至关重要，我们如何衡量它们？”

以下场景将用于讨论和说明Building Block模型。

场景：SmartCourier

SmartCourier是一家位于发展中国家Maxland的包裹递送公司。自1970年成立以来，SmartCourier已发展成为该国最大、最成功的航运公司之一。其使命是“通过以具有竞争力的价格提供最优质的服务，超越客户对包裹转运的期望”。

SmartCourier提供一系列送货服务，例如：

1.标准隔夜交货

2.保证上午10:30交付的高级附加服务

3.一种更便宜的三天服务，适用于时间紧迫性较低的交付

SmartCourier最近推出了一个应用程序，让客户可以在他们的智能手机上设置取件时间和地点，该应用程序在技术媒体上获得了积极的评价。

SmartCourier已确定以下关键成功因素：

1.为股东提供可持续的利润

2.让客户在与SmartCourier的每次互动中都非常满意