Forun Hispanico Balanced Scorecard

1. 2001
2002
2003
2004
2005
Change Enablement for the 21st Century
OS DESAFIOS DA PROXIMA
GERACAO :
GESTAO DO CONHECIMENTO E
BALANCED SCORECARD
C h a n g e E n a b l e m e n t
RONALDO PICORELLI
GERALDO VIEIRA

2. 2
Gestao do Conhecimento e Balanced Scorecard
The New Organization
K

3. 3
Gestao do Conhecimento e Balanced Scorecard
O meu ponto de vista esta sempre certo !!!!

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Gestao do Conhecimento e Balanced Scorecard
KNOWLEDGE
ECONOMY
The Basis of the New Organization
 The knowledge worker becomes the basis of value, revenue,
and profit
 Knowledge is added throughout the value chain
 Knowledge technologies, expert systems, artificial
intelligence proliferate
 Management information systems and data processing
evolve into knowledge systems
=
+
Source: “The Digital Economy”, Don Tapscott
NEW
ORGANIZATION
NEW
TECHNOLOGY
 Knowledge becomes an important element of products
 Gap between consumers and producers blur
Need for Change
New Organization

5. 5
Gestao do Conhecimento e Balanced Scorecard
K
CONHECIMENTO
S
PODER DE
COMPARTILHAMENTO
HABILIDADE
DE
TROCAR
INFORMAÇOES
P
TECNOLOGIA
I= +
EQUAÇÃO DO CONHECIMENTO

6. 6
Gestao do Conhecimento e Balanced Scorecard
Volume total de conhecimento
100
200
1997 2002 2020
1600
5 anos
72 dias

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Gestao do Conhecimento e Balanced Scorecard
Not all information is of equal value
Data - The child's temperature is 102
Information - That is higher than normal
(Data plus context)
Knowledge - The child is sick
(Conclusion)
Wisdom - How do we intervene to change or
prevent this

8. 8
Gestao do Conhecimento e Balanced Scorecard

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Gestao do Conhecimento e Balanced Scorecard
+
Enabling Organizational
Change
Enabling Individual
Change
The Leadership Challenge in the New EconomyNeed for Change
New Economy

10. 10
Gestao do Conhecimento e Balanced Scorecard
• Create knowledge classification scheme
• Understand usage
• Track benefits
Frame & Measure
Stimulate
PublishDisseminate Communit
y of
practice
• Collect materials
from line
• Scan for best
ideas
• Filter internal
and external
sources
• Archive
• Identify
communities
• Post knowledge
objects
• Release new
versions
• Communicate
benefits and success
stories
• Synthesise and add value to content
• Stimulate discussions
• Organise interactions
• Create new services
Support for the Community : Knowledge Manager

11. 11
Gestao do Conhecimento e Balanced Scorecard
Approach To Change Management
Knowledge Foundation
Processes
Tools & Techniques
Skills
Improved
Performance
Technical Aspects Human Aspects
Recognize past successes
and build “new vision”
Identify the new tools
and techniques, train
people to use them
effectively
Identify, understand,
challenge, eliminate,
streamline, fix or
recreate them
Develop new norms and skills
favorable to constructive
motivation and continuous
learning
Acknowledge the
“current situation”
culture, anxieties,
defenses, assumptions,
skills
Preconceptions and Existing Skills

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Gestao do Conhecimento e Balanced Scorecard

13. 13
Gestao do Conhecimento e Balanced Scorecard

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Gestao do Conhecimento e Balanced Scorecard
Finance’s Competencies Must Evolve
to Meet These New Demands
“Accelerating the Capacity to Learn”
Career Progression
SkillDevelopment
• Broad Business
Skills
• Exemplary
Leadership
Behaviors
• Facilitation and
Negotiation Skills
• Relationship
Building
• Team Building
• Strong
Communication
Skills
• Change
Management
• Business Process
Analysis
• Technical Skills
• Customer Focus
• Technology
Awareness
Analytical
Foundation
Systems
Thinking
Awareness
Organization
Performance
Mindset
Strategic
Partnering
Focus
• Risk Management
• Transaction
Processing
• Problem Solving

15. 15
Gestao do Conhecimento e Balanced Scorecard
Global Competition…
…leads to focusing on creating value and reducing costs
}SavingsBusiness Planning
Measuring and
Controlling Financial/
Accounting Risk
Transaction
Processing
and Reporting
Business Partnering
Measuring and
Controlling Business Risk
Transaction Processing
and Reporting

16. 16
Gestao do Conhecimento e Balanced Scorecard
Balancing Transaction Processing
and Strategic Activities
Allocation of Resources
Finance Today Finance in Five Years
50%
Transaction
Processing
50%
Strategic
Activities
28%
Strategic
Activities
72%
Transaction
Processing

17. 17
Gestao do Conhecimento e Balanced Scorecard
Tomorrow’s Finance Organization
Will Expand its Strategic Role
Today Tomorrow
Developing
Performance
Measurement
Frameworks
Value
Added
Business
Analyses
Assessing
Business Risk/
Opportunities
Optimizing
Finance
Services

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Gestao do Conhecimento e Balanced Scorecard
Volume total de conhecimento
100
200
1997 2002 2020
1600
5 anos
72 dias

19. 19
Gestao do Conhecimento e Balanced Scorecard
K
CONHECIMENTO
S
PODER DE
COMPARTILHAMENTO
HABILIDADE
DE
TROCAR
INFORMAÇOES
P
TECNOLOGIA
I= +
EQUAÇÃO DO CONHECIMENTO

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Gestao do Conhecimento e Balanced Scorecard
Mission
Processos
Aprendizado:
Habilidades,
Conhecimento,
Clientes
Exemplo de uma empresa de Servicos
Financeiro
GESTAO
DO
CONHECIMENTO

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Gestao do Conhecimento e Balanced Scorecard
Financial
Customer
Process
os
Internos
Aprendizage
m
Increase
Profitabili
ty
Nivel
dequalidade
diferenciado
Competitive
Pricing
Expand
Knowledge of
Customer’s
Business
Meet or Exceed
Customer
Expectations
Diminuir os
Custos por
projeto
Demonstr a
proposicao de
agregar valor
Tier
I
Tier II
Difundir e
valorizar o
uso da
informacao
Enhance
Organizatio
nal
Responsive
ness
High-Speed
Business
Culture
Benchmarki
ng
Externo
Aprender a
usar
A
informacao
Mensurar a
produtividade
Desenvolver
Aliancas
Estrategicas
Difusao
Do
Conhecime
nto
Crescime
nto
Da
Empresa
Reduce
Business
Costs
Continuous
ly Grow
Revenues
Optimize
Investme
nts
A integracao entre o Tablero de Comando e o Gerenciamento da Informacao
Case de uma empresa de servicos de consultoria

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Gestao do Conhecimento e Balanced Scorecard
NA ERA DO CONHECIMENTO ESCOLHA BEM AS SUAS ARMAS !!!

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Gestao do Conhecimento e Balanced Scorecard
The
Knowledge
Management
Assessment
ToolVersion 1.0
Concept developed jointly by
Arthur Andersen and the
American Productivity &
Quality Center. Software
developed exclusively by
Arthur Andersen.
OK

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Gestao do Conhecimento e Balanced Scorecard
THREE LEVELS OF PERFORMANCE
Function A Function B Function C
Process 1
Process 2
Market
Products/
Services

25. CVA Enterprises
Key Financial Ratios
Profit Gross Profit Margin (%) Operating Profit Margin (%) Net Profit Margin (%)
Margins
45.8 11.2 6.4
33.5 5.7 3.0
CVA Enterprises P eer Group
Year Company 25% med ian 75%
Gross Profit Margin (%) 91 33.5 33.9 40.4 45.6
100 *((Ne t Sales - Cost of Goods Sold) / Net Sales) 92 34.1 34.7 40.2 45.4
93 33.8 34.2 39.6 45.8
Operating Profit Margin (%) 91 10.7 5.7 7.5 11.2
100 *(Operating Profit Before Tax / Net Sales) 92 10.0 6.8 7.6 9.4
93 7.6 7.1 7.4 7.9
Net Profit Margin (%) 91 6.4 3.4 4.1 6.4
100 * (N et Profit Be fore Extraord inary Items / Net Sales) 92 6.0 3.0 4.0 5.2
93 4.6 4.1 4.4 4.9
91 92 93 91 92 9391 92 93
Company D ata
Above Me dian Peers
Below Me dian Peers

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Gestao do Conhecimento e Balanced Scorecard
Critical Processes
1. Understand
Markets &
Customers
2. Develop
Vision &
Strategy
3. Design
Products &
Services
4. Market
&
Sell
5. Produce &
Deliver
Products &
Services
6. Produce &
Deliver for
Service
Organization
7. Invoice &
Service
Customers
8. Develop and Manage Human Resources
9. Manage Information
10. Manage Financial and Physical Resources
11. Execute Environmental Management Program
12. Manage External Relationships
13. Manage Improvement and Change
OperatingProcessesManagement&SupportProcesses

27. 27
Gestao do Conhecimento e Balanced ScorecardResources - BC
KnowledgeSpaceSM
internal resource
pamphlet
experienced hire
recruiting ad
skills assessment
guidelines
key contacts list
service offering
resources
diagnostic materials
credentials package
target buyers information
opportunity indicators
brochure
sample proposal language
sample client presentation
competitive research
marketing plan template
proposal template
overview presentation

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Gestao do Conhecimento e Balanced Scorecard
Output Drivers Predictive
Drivers
Critical
Processes
Strategy
Articulation
Future Value
(NPVFCF)
Shareholder
Value
Stock Price
Premium/
Discount
Current Value
EVA
Product
Development
Expenses
Admin
Delivery
Cost of Goods
Sold
Selling,
Delivery and
Admin
Consolidated
Sales
Volume
Price
Capital
Charge
Cost of Capital
Average Assets
Equity
Debt
Other
Working Cap
PP&E
Selling Expenses
Future
Investments
Discount Rate
Future Cash Flow
(FCF) New Products
Product
Development
Product Research
Net Operating Profit
After Tax(adjusted)
Performance Driver
Performance Driver
Performance Driver
Process # 4
Process # 1
Process #2 (Develop New Products)
Process # 3
Process # 10
Process # 9
Process # 7 (Deliver Products)
Process # 8 (Manufacture Products)
Performance Driver
Performance Driver
Performance Driver
Process # 5 (Market to customers)
Process # 6
Performance Driver
Performance Driver
INFORMACAO EM FORMA DE MATRIZ

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Gestao do Conhecimento e Balanced Scorecard
INFORMACAO
MOTIVACAO
DIRECAO
O MODELODE INTRANET PERMITE UMA SIMPLIFICACAO DAS
ANALISES E FOLLOW UP MUITO RAPIDAMENTE
-Foco no estrategico
-Benchmarking
-Balanced Scorecard
- Iniciativas de
Melhoria de
Performance
-Linguagem comum
-Comunicacao de
Prioridades
--Apoio a decisao
-Metas de Performance
-Recompensas pelo
cumprimento das metas
-Satisfacao dos
empregados
-Transparencia e clareza
na administracao

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Gestao do Conhecimento e Balanced Scorecard
FIM DAS APRESENTACACOES