xx对全球能源及公用事业最佳运作方式剖析.pptVIP

Reduce budget complexity and cycle time. Companies that streamline the mechanics of budgeting develop budgets in a shorter time, at lower cost, with less disruption to their core, value-adding activities, with no sacrifice in budget quality. Streamlining efforts make it possible to shorten the budget development cycle. A shorter budget cycle saves costs, not only in the finance department but in every business unit that develops a budget. Another benefit of streamlining budgeting is that finance department employees are freed from the need to reconcile inconsistent procedures or incompatible software. This allows them to take on other roles in the larger organization, including financial analysis, training, and support for decision making. Develop budgets that accommodate change. By developing budgets that accommodate change, companies benefit in several important ways. Their business units or divisions can respond to changing business conditions more quickly and with greater precision, limiting any negative impact on the companys overall performance. Top management can strengthen credibility with stakeholders. By keeping stakeholders informed of changes in tactics or strategies, top management assures them that the companys long-range goals are still achievable. In the budget development process, knowing that the budget can accommodate change frees managers from the need to pad their budgets to cover unforeseeable developments. Best Practice Rationale Develop Budgets * ? 2000 Arthur Andersen All rights reserved. 领先的公司意识到了培训的重要性和经常回顾正式员工业绩的好处 1. 每年每个员工的平均受训小时 2. 全公司雇员满意度调查的频率 3. 正式员工的业绩回顾周期 6.6% 6.2% 50.2% 9 33-49 80 每年受训小时数 % of Companies 每年 6个月 3个月 11.2% 18.5% 57.1% 来源: 安达信全球基准调查 ，259家企业 每年 6个月 3个月 3.0% 6.8% 25.3% % of Companies % of Companies * ? 2000 Arthur Andersen All rights reserved. 最佳运作公司将人力资源管理细分成了4个主要的领域 人力资源管理在最佳运作公司里被分为了4个主要的领域: 必须处理 - 处理的最佳运作方式将会包括所有那些人力资源管理功能被认为应该要做的, 而且必须是带着不出任何差错的效率，例如 调整职位, 发薪, 雇员记录管理, 假期安排, 薪水册信息等等. 策略执行 - 包括延伸上层的公司策略至员工