安达信咨询方法与工具资料库IMPPLAN1.DOCVIP

IMPLEMENTATION PLAN Strategic Categories Long Term Goals Performance Indicators Example FINANCIAL To increase operating gross margin to 7%. Operating Gross margin = Product Gross Profit minus direct operating cost. Cash Flow Income statement gross margin, net income Achieve sales of $500,000,000 and shift current sales mix to concentrate profit generation on high margin service lines. ($500,000,000 is a 12.5% annual increase) Revenue growth by category Cash Flow Return on equity other financial ratios Net Income CATEGORY 2: CATEGORY 3: (etc.) CATEGORY: FINANCIAL STRATEGIES (An Example) Long Term Goals: To increase operating gross margin to 7%. Operating Gross margin = Product Gross Profit minus direct operating cost. Achieve sales of $500,000,000 and shift current sales mix to concentrate profit generation on high margin service lines. ($500,000,000 is a 12.5% annual increase Strategies Timetable Accountability Feedback Mechanism Resources Develop construction costs and cycle time. 3rd Quarter 1995 Don - Cost per square foot - Revenue to cost ratio Review current sales mix Critically review long-term profitability of current dealers. Revisit the long-term strategy for truck plazas from a profitability and industry trends perspective. Other 4th Quarter 1995 Paul K - Return on investment - Marginal cost analysis Develop a technology and automation plan including assessment, investment and deployment criteria to create a state of the art, highly efficient, paperless, and decentralized environment. 4th Quarter 1995 Paul K - Adherence to Systems Plan - Cost as % of Revenue - Sales per employee - Benchmarking/industry standards Establish target sales levels for all revenue segments. 4th Quarter 1995 Bill/Paul K - Actual to plan comparison Establish operating performance standards and measure performance 4th Quarter 1995 Bill/Paul K - Actual to standard comparison - Operating margin CATEGORY 2: ______________________________ Long Term Goal