Controlling Beyond Budgeting: Anregungen des ... - Juergen Daum

Reengineering Reporting & Planning:
Moving to “Dynamic Performance Management”
The Objective: Make Performance Management Systems
more effective, more adaptive, and simpler:
� Create “one version of the truth”
� Simplification of reporting and
planning processes /
speed-up decision process
� Set ambitious and relative targets
� Move to dynamic resource
allocation
� Create more accurate forecasts
� More effective management
processes
� Introduce Decision Support Self
Services / Self-Controlling
Finance
& Control
Vision
© Jürgen H. Daum 2006, Vortrag an der Universität Mannheim, Fachbereich Controlling, 31.01.2006 Seite 44
Management‘s Enterprise
Performance Management
Vision
efficient & effective management processes
that support dynamic performance management
Dynamic Performance Management
Rolling Forecasting /
Risk & Opportunity
Assessment
Strategy mapping /
(mid term) business
& action plans with
top down targets
Trade-Off
Management
Management / KPI-Portals
Flash Reporting &
DSS Self-Services
(as hoc analysis &
simulation)