Desarrollo de una plataforma de innovación a través del ... › flipbook › innovacion › co... · Proceso de Modelamiento de Indicadores de Valor Silo Silo Silo Silo Silo •

Desarrollo de una plataforma de innovación a través del modelamiento de

los Indicadores de la Operación.

©2008 Deloitte Chile.Pablo Morales, Rodrigo Rodriguez - Consulting

Contexto – Alineando nuestras acciones según la creación de valor al negocio

– ¿Por cuánto tiempo se mantendrán los altos precios de los Commodities ?

– ¿Que pasará con nuestros márgenes cuando los precios bajen?

– Las condiciones han cambiado, ¿podemos aún explotar las reservas con un margen aceptable?

– ¿Se está midiendo el impacto de las iniciativas o proyectos que tiene laEmpresa?

– ¿Están las iniciativas alineadas con la estrategia de la Empresa?

Tradeoffs claros, eligiendo qué NO hacer

– Sabemos donde focalizarnos pero fallamos en transformar nuestras ideas en proyectos implementables, ¿estamos gestionando adecuadamente nuestros proyectos?

– Contamos con el conocimiento técnico necesario pero ¿está disponible para fomentar la innovación e implantar las iniciativas que genera la organización?

PREGUNTAS COMUNES


Componentes de la Plataforma de Innovación y Mejoramiento de Procesos

• Contar con una plataforma que sustente la generación de iniciativas de innovación para la mejora de los procesos productivos representa un desafío de gran relevancia en la industria minera y de recursos naturales en general.

• Establecer la capacidad local en términos de personas, sistemas y procesos.


Un proceso organizado para establecer el ´”QUE”, el “DONDE” y el “COMO”, paraencontrar, desarrollar e implementar las mejoras.

Idea Filtering & Testing

Idea Sourcing & Root Cause Analyses Tracking & Sharing

Focus on Value

Project Development &Implementation Planning Project Execution & Closure

Value Driver Modelling

EBIT

Revenue

Cash Costs

Tons Sold

Price per Ton

Saleable Tons

Sold:Saleable Ratio

ROM Tons

Yield

Labour

Coal Purchase Raw

Contractors

Overheads

Plant

Engineering

Mining

Other++

Other Costs

X

X

X

־

+High Level Focus Areas

Detail Focus Areas

4%

2%Improvement

Envisaged

Legend

1.5%

Major step change through the BI process

5 Year EBIT View

2008 2009 2010 2011 2012

Base(R115m)100m

200m

300m

400m

500m

Going Rate(R230m)

+ R23m +R46m +R69m+R92m +R115m

+R6.6m

R500m Aspiration

+R6.6m+R7.8m+R15m +R29m

+R29m+R29m

+R14.3m +R14.3m+R14.3m

+R14.3m

GGV ProjectYield Project

Loading ProjectHypothesis

Focus Areas will bedeveloped into

Projects

Can the price of gold be increased?

Can the profitability

of Southstock be raised?

Can the costs be lowered?

Can volumes be raised? Can more

tons be hoisted

Can more tons reach the hoists

Are the carriages operating to capacity?

Can the hoist cycle times be increased?

Can a hoist scheduling system be developed?

Should another hoist be installed?

Targeting identified

volume as a key driver

Can the ore transport improve

Can the more tons be mined?

Is the passage blocked?

Are the trams to slow?

Are the trams full?

Componentes de la Plataforma de Innovación y Mejoramiento de Procesos


Proceso de Modelamiento de Indicadores de Valor

SiloSiloSiloSilo

SiloSilo

SiloSilo

SiloSilo

• EL PROCESO - Detallar flujo de creación de Valor: Identificando los procesos de interés, sus flujos de actividades e indicadores operacionales.

• Esta será la base sobre la cual los procesos operacionales, y habilitadores financieros se relacionarán, Este análisis permitirá la medición de las mejoras en términos financieros.

EJEMPLO



• Definición de Capacidades, Restricciones y Análisis de Sensibilidad: Esto permite caracterizar los procesos e identificar los cuellos de botella y restricciones de capacidad en éstos. El análisis de sensibilidad permite identificar qué KPI’s tendrán mayor impacto sobre: margen, toneladas, costos y costo por toneladas de producción.

EJEMPLO


• Definición de Capacidades, Restricciones y Análisis de Sensibilidad: Esto permite caracterizar los procesos e identificar los cuellos de botella y restricciones de capacidad en éstos. El análisis de sensibilidad permite identificar qué KPI’s tendrán mayor impacto sobre: margen, toneladas, costos y costo por toneladas de producción.


EJEMPLO


Proceso de Modelamiento de Indicadores de Valor Relacionando los KPIs financieros con los KPIs operacionales

Árbol de KPIs: Relacionando los márgenes actuales con la estructura de costos y los drivers económicos obtendremos los KPI financieros. Esta herramienta sirve para hacer análisis de las opciones y cuantificar el impacto de las iniciativas de mejoramiento.

Value Drivers

Examples

• Price• Tonnage• Customer mix• Yields

• Capital investment• Cash balances• Debtor/creditor

changes

Value

Revenue

VariableCosts

FixedCosts

FixedAssets

WorkingCapital

Drivers Financieros Drivers Operacionales

BalanceSheet

Profit & Loss

Capital(Net Assets)

Return(EBIT)

Examples

• Price discounts• Product mix• Sales

cost/customer• Down time

• Equipment availability

• Capacity utilisation• Payment terms

EJEMPLO




EROC

Revenue

Costs

Net Assets

Price (per product)

Tonnage (per product)

Mining

Processing

Transport & Royalties

Net Fixed Assets

Working Capital

Rehabilitation

General & Overheads

Provisions

Equipment Item(eg. CAT 789Dump Truck)

Operating Costs

Capital

Tonnage

Equipment

Services

LabourWaste Removal

Coal Mining

Mining Overheads

EJEMPLO




Complex EBIT

Colliery 1 EBIT

Colliery 2 EBIT

Colliery 3 EBIT

Revenue

FOB Cash Costs

Other Costs

Revenue

FOB Cash Costs

Other Costs

Revenue

FOB Cash Costs

Other Costs

BC Signed Off $ 10m

BC In Progress $ 7m

VP’s $ 3m

Implementation $ 3m

Colliery 1 $ 23m

Colliery 2 $ 20m

EBIT Contribution of all VP’s, Business

Cases and signed off is equal to $ 43m

BC Signed Off $ 7m

BC In Progress $ 6m

VP’s $ 3m

Implementation $ 2m

EJEMPLO


• Property, Plant & Equipment

• Inventory• Receivables & PayablesComo se crea el Valor

(Value Drivers)

Qué se puede hacer(Improvement Levers)

Cambiar la forma de hacer las cosas (Estrategia)

• Que se está vendiendo o entregando• A quien se apunta• Como competir• Como se gastan los recursos• Qué operaciones se externalizan

Hacer las cosas mejor (Tácticas)• Governancia• Procesos de negocios• Colaboración intra- e inter-compañías• Clientes, empleados y otros stakeholder• Recursos/Activos• Desarrollo de capacidades estratégicas

Shareholder Value

• Volume• Price Realization

Revenue Growth

• Selling, General & Administrative Costs

• Cost of Goods Sold• Income Taxes

Operating Margin(after taxes)

Asset Efficiency

• Company Strengths• External Factors

Expectations

Enterprise Value Map™ es un marco de trabajo que enlaza el valor para los accionistas a las diferentes iniciativas que una empresa puede hacer para mejorarlo. Entrega una ruta entre:

Estrategia y tácticasQue puede ser hecho y comoLas ganancias y el balanceLa capacidad organizacional y la ejecución operacionalEl desempeño actual y el desempeño futuro

Optimize depreciationmethods/lives forproperty, plant andequipment

Optimize valuationand costing methodsfor inventories(LIFO, FIFO, unifo rmcapitalizat ion, shrinkage,obsoles cence, etc. )

Ensure full util izationof tax carryforwards(credits, ne t opera tinglosses, capita l losses, etc.)

Consider tax implica-tions in the location/selection of facili ties(d istribut ion centers, servicecenters, branches, e tc.)

Improve salesforecasting andcampaign executionprocesses and tools

Improverelationship/accountdevelopmentprocesses

Improve skills ofsales staff

Provide staff withbetter customerinformation(demographics, inqu iryhistory, e tc.)

Improve staffincentives aroundsales efficiency

Improve processesfor generating,qualifying andassigning leads

Improvefield sales andtelesalesprocesses

Consol idate/realignsales terr itories

Improve terms withsales channels

Improve terms withservice providers(network services, airlines,information services, etc.)

Improve terms onleased sales assets(computers, veh icles, e tc.)

Target newgeographies

Target new segmentswithin currentgeographies

Expand sales andadvertising channels

Acquire new produc tand service offerings

Pursue joint-venture,partnership and OEMarrangements

Increase focus onhigh-value/high-potential customers

Increase focus onmost profitableproducts and services

Increase focus onmost effective salesand advertis ingchannels

Improve brandstrength and good wi ll

Increase time spentselling

Improve quality andassignment of salesleads

Improve access toinformation andanalytical tools

Improve sales andmarketing skills ofstaff

Improve al ignment ofstaff incentives withstrategic objectives

Improve effectivenessof marketing,advertising and salesprocesses

Tailor marketing andsales approaches tocustomer segments

Tailor products andservices to newcustomer segments

Evolve product andservice features,functionali ty and value

Improve totalcustomer experience(purchasing, fulf illment ,usage, support, service ,e tc.)

Increase focus onhigh-value/high-potential cus tomers

Improveresponsiveness tocustomer complaints/feedback

Improveunderstanding ofcustomer needs

Proactively managetransition points(life events, ends ofcont racts and leases, etc.)

Tai lor accountmanagementapproaches tocustomer segments

Maintain competitivefunctionality and value

Tailor c ross-sell/up-sell offers to customerneeds

Implement pricing andaffini ty programsbased on volume andbreadth

Offer value-addingproduct and servicebundles

Improve effectivenessof cross-sell /up-sellprocesses

Implement proactiveand reactive c ross-sell and up-sel lcampaigns

Improve staffincentives for cross -selling/up-sell ing

Improve identificationof cross-sell /up-sellopportunities

Increase focus onhigh-value/high-potential customers

Increase focus onmost profitableproducts and services

Increase focus onmost effec tive salesand advertis ingchannels

Improve retention andwin-back processes

Bui ld customersatisfaction andretention into staffincentives

Improveunderstanding ofchurn/defectiondrivers

Improve identificationof churn/defec tioncandidates

Increase focus onhigh-value /high-potential customers

Improvecompeti tiveness ofproduct and serviceofferings

Shorten time-to-market

Improve brandawareness / Elevatebrand image

Increase emphasison supply chainmanagement(production , d ist ribution andsa les p ipe lines)

Obtain exclusiveagreements withpartners(licenses, distribu torsh ips,e tc.)

Improve features andfunc tionality ofproducts and services

Improve quality andreliabili ty of productsand services

Improve product andserv ice l ifecyclemanagement

Improvecommunication andcoordination w ithdistr ibution centers

Improvecommunication andcoordination w ithsales channels

Improve focus onhigher-valuesegments

Rationalize and/orrefocus channel/media usage

Rationalize and/orrefocus product andservice portfol ios

Rationalize targetedcustomer segments

Improve campaigndesign andmanagementprocesses and tools

Improve skil ls ofmarketing staff

Improve staffincentives aroundmarketing efficiency

Provide staff withbetter market andcustomer information

Improve definition ofproduct and servicespec ification

Improve product andservice launchprocesses

Provide staff withbetter competi tiveinformation

Improve tai loring ofmarketing andadvertisingapproaches tocustomer segments

Improve terms w ithadvertising channels

Improve terms w ithservice providers(researchers, informationservices, advert isingchanne ls, etc.)

Improve emphasis onproduc t qual ity andease of service

Design products forease-of-use / self-service

Route low-valuetransactions to lower-cos t sales channels

Improve routing ofservice requests toappropriate staff

Increase use of lower-cos t service andinformation channels(contact centers, au tomatedvoice response, web, e tc.)

Improve workforceplanning and dispatchprocesses and tools

Improve capac ity/demand planningprocesses, skil ls andtools

Improve service andsupport processes

Improve skills ofservice staff

Prov ide staff w ithbetter cus tomerinformation(profiles, transact ionhistories, e tc.)

Improve incentivesaround serviceeffic iency andeffectiveness

Improve terms withservice prov iders(network services,outsourced functions, etc. )

Improve terms onleased service assets(computers, vehicles, etc.)

Improve forecas ting,planning andprioritization ski lls andtools

Improve creditanalysisprocesses

Improve sk ills of ordermanagement andbil ling staff

Provide staff w ithbetter customer andorder information

Improve incentivesaround ordermanagementefficiency

Improve pick, packand ship processes

Improveprovis ioning/ins tallation processes

Improve invoicing/bil ling processes

Improve pol icies andprocesses aroundmerchandise returns

Improve terms withservice providers(delivery services,outsourced functions, e tc.)

Improve terms onleased assets(computers, vehicles, etc .)

Consol idate and/orre-architect datastores

Inc rease uti lization ofIT, telecom andnetwork resources(servers, routers, networkcapacit y, e tc.)

Improve design,development andtes ting processes

Improve processes formanaging systemoperations, mainten-ance and changes

Improve end-usersupport andadministrationprocesses

Improve selection,acquisi tion andcontractingprocesses

Improve installation/deploymentprocesses

Improve technical andprojec t managementski lls of staff

Improve dispatch,diagnostic, resolutionand replacementprocesses

Improve incentivesaround IT/networkefficiency

Improve terms w ithservice providers(contractors, networkservices, consu ltants, e tc.)

Improve terms onpurchased and leasedassets (PCs, servers,network equ ipment , leasedlines, e tc.)

Improve terms onpurchased and leasedreal estate, furnitureand fixtures

Increase util ization ofreal estate

Improve capac ity/demand planningprocesses and tools

Improve real estatedesign and develop-ment processes

Improve operationalprocesses(administrat ion, securit y,energy, HVAC andmaintenance)

Improve real estateselec tion, acquisitionand contractingprocesses

Improve real estateimprovement anddeploymentprocesses

Improve terms withservice providers(s ecurity, energy, etc.)

Improve terms onimprovements(HVAC, c abling, etc. )

Improve terms withthird-party productand serv ice providers(payroll, benef it s, tra in ing,etc)

Reduce salary andbenefits costs /Improve value ofemployee benefits

Improve capacity/demand planningprocesses and tools

Implement/improvecompany-wideprocesses and toolsfor assessing staffperformance

Improverecruitment andorientation processes

Improve sk ills of HRstaff

Provide staff w ithbetter HR informationand tools

Improvetrainingprocesses

Improve salary andbenefits administra-tion processes /Increase employeeself-service

Improvepayrollprocesses

Improveperformanceassessmentprocesses

Rational ize/consolidate vendorportfol io

Increase focus onhigher-value vendorpartnerships

Improve collaborationwith vendors

Increase use of lower-cost channels(se lf -service , e tc.)

Improve assignmentof procurementtransactions toappropriate s taff

Improve demandplanning processesand tools

Improve productprocurementprocesses(equ ipment , supplies, e tc.)

Improve serviceprocurementprocesses(travel, cont ract labor, etc. )

Improve contractingand negotiation skillsof procurement staff

Provide staff withbetter product andservice information

Improve incentivesaround procurementefficiency

Improve terms onequipment andsuppl ies

Improve terms withservice providers(equ ipment maintenance,delivery, warehousing, etc. )

Improve terms w ithservice providers(information services,consu ltants, e tc.)

Improvestrategic planningprocesses

Improve skil ls ofbus inessmanagement staff

Provide s taff withbetter managerialinformation and tools

Improve incentivesaround businessplanning efficiency

Improveprogram planningprocesses

Improve capitalbudgetingprocesses

Improveprogrammanagementprocesses

Improveaccounting andmeasurementprocesses

Improve terms w ithfinancial servicesproviders

Improvecash/treasurymanagementpractices

Improve skills offinancial managementstaff

Improve incentivesaround financialmanagementefficiency

Improve debt andequity managementprocesses

Increase focus onmaterials-efficientproductionmechanisms

Rationalize and/orrefocus productportfolio

Increase emphasis ondesigning formaterials efficiency

Rationalize/consolidate vendorportfolio

Focus efforts onhigher-value vendorrelationships

Improve terms onmaterials purchases

Rationalize orderquantities and timing

Improve materialsperformancemanagementmethods and tools

Improve demandforecastingprocesses, ski lls andtools

Improve ordering andreceipt processes(raw materials, in termedia tematerials, finishedcomponents, etc.)

Improve materialseffic iency ofproduction processes

Improve contractingand negotiation ski llsof purchasing staff

Prov ide staff w ithbetter produc tinformation and tools

Design products touse cost-effectivematerials

Improve terms withservice providers(delivery, warehousing, etc. )


Improve focus onhigher-value products

Rationalize productionquantities and timing

Inc rease use of lower-cost produc tionchannels

Improve terms withservice providers(outsourced functions, e tc.)

Improve termson equipmentpurchases

Improve productionperformancemanagementmethods and tools

Improve demandforecastingprocesses, ski lls andtools

Improve capac ityplanning processes,skil ls and tools

Improveproduction schedulingand stagingprocesses

Improve util ization ofproduction channels /Reduce downtime

Improve skills ofproduction staff

Provide staff w ithbetter productioninformation and tools

Improve incentivesaround productionefficiency

Improve coordinationwith businesspartners

Improvemanufacturing andquality controlprocesses



Improve focus onhigher-value vendorrelationships

Improve terms onmerchandisepurchases

Rationalize orderquanti ties and timing

Improvemerchandis ingperformancemanagementmethods and tools

Improve demandforecastingprocesses, sk ills andtools

Improve assignmentof transactions toappropriate staff

Improvemerchandiseordering and receiptprocesses

Improve skil ls ofmerchandis ing staff

Provide staff withbetter information andtools

Improve incentivesaround merchandisingefficiency

Improve coordinationwith vendors

Improve terms w ithservice providers(de livery, warehousing, e tc.)

Rationalize and/orrefocus produc tportfol io

Increase emphasis ondes igning andpackagingfor distribution

Inc rease quality andconsistency ofmaterials


Rationalizemerchandise orderquantities and timing

Increase use of lower-cost logistics anddistr ibution channels

Improve inventoryreceipt and s torageprocesses

Improve transport anddel ivery processes /algorithms

Improve ski lls ofinventory anddistr ibution staff

Provide s taff withbetter information andtools

Improve incentivesaround inventory/distr ibution efficiency

Improve logisticsperformancemanagementmethods and tools

Improve demandforecastingprocesses, skills andtools

Improve terms w ithserv ice providers(transport, warehousing,e tc.)

Improve focus onhigher-value customersegments andproducts

Rationalize and/orrealign productdevelopmentefforts

Inc rease use of lower-cost produc tdevelopmentchannels

Improve produc tconception/initiationprocesses

Improve util ization ofproduct developmentchannels

Improve skills ofproduct developmentstaff

Improve definition ofproduct and servicespecifications

Improve incentivesaround productdevelopmentefficiency

Improveprototyping, pilotingand testing processes

Improvedesign anddevelopmentprocesses

Improve identificationand discontinuation ofunsuccessfulefforts

License or acquireproducts andintel lec tual property

Develop businessmodels w ith low realestate requirements

Reduce number ofdata centers, branchoffices, dealerships,retail outlets , etc.

Outsource businessfunctions

Increase use ofleased real estate

Improve termson property andfaci lities

Reconfigure facili ties /Increase util ization offaci lities

Increase use offlex ible facili ties

Divest low-util izationreal estate

Rational ize and/orrefocus product andservice portfolios

Outsource bus inessfunctions

Increaseuse of leasedproduction equipment

Improve terms on ITsystems

Increase use offlexible/expandableproduction equipment

Increase emphasis ondesign formanufacturability andservice

Divest low-utilizationequipment

Improveeffectiveness of plantmaintenance

Improve termson infrastructure

Divest low-util izationinfras truc ture

Increaseuse of flexible andexpandableinfras truc ture

Increase use ofleased infrastructure


Rationalize and/orrefocus customersegments anddistribution channels

Develop low-Inventorybusiness models

Increase emphasison build-to-order

Improve terms onmerchandise

Improvecol laboration withvendors/partners

Improvedemand forecas ting

Consolidateinventory

Improve logistics/distribution effic iency

Divest low-demand/obsolete inventory

Rational ize and/orrefocus productportfolio

Shorten productioncycles

Rational ize rawmaterials

Increase use of just-in-time procurement

Improvedemand forecasting

Improve terms onmaterials

Divest obsoletematerials

Coordinatemanagement ofcredit/receivablesacross business units

Increase focus oncustomer segmentswith low credit/loanneeds

Tighten credit/loanterms

Improve assessmentand benchmarking ofcredit/receivablesperformance

Improve managementof delinquentaccounts

Coordinatemanagement ofpayables acrossbusiness units

Leverage credit ratingto lengthen paymentcycles and reduceinterest rates

Leverage breadth ofvendor relationshipsto lengthen paymentcycles

Improve managementof debt portfolio

Improve identi ficationand prediction ofindustry and markettrends

Improve identi ficationof opportunities andthreats

Improve strategydevelopment capa-bi lities at corporateand business-unitlevels

Improve alignment ofbudgets and capitalprograms w ithstrategic priori ties

Improve executivedevelopment,recruiting andsuccess ion planning

Improve identi fication,assessment andexecution ofM&A/divestitureopportunities

Improvecommunication ofstrategic directionsand priorities

Improve structuringand launch ofcohes ive programportfol ios

Improve coordinationand communicationacross programs andprojects

Improve program/project managementmethods and tools

Improve alignment ofprojects with programand bus inessobjectives

Improvemeasurement andreporting ofoperational andfinancial performance

Improve analysis ofmanagerialinformation

Improve focus onmost importantmanagerialinformation

Improvecommunicationaround improvementpriori ties

Improve abili tyto launchimprovement efforts

Improve quality andcons istency ofperformanceassessment methods

Improve careeroptions and paths

Align managementand staff incentiveswith companyperformance

Improve monetaryand non-monetaryrecognition of staffcontributions

Improve breadth,depth, quali ty andtimel iness of perform-ance information

Improve effec tivenessof organizationalstructures andgovernance models

Increase emphasis onquality managementand benchmark ing

Improveprocess innovationskil ls of staff

Improve depthand breadth of stafftechnical skil ls

Improve qualityand speed ofcommunication withpartners

Improve abi lity tointegrate mergedand acquiredorganizations

Improve abi lity toidenti fy and assesspartneringopportunities

Improvemanagement ofpartner relationships

Improve integration ofbusiness processesacross partnernetworks

Improve valuedelivered tocustomers

Improve valuedelivered to partners(vendors, channe l partners,e tc.)

Improve valuedelivered toemployees

Improve identificationof opportunities toincrease value tostakeholders

Improve understand-ing of stakeholderinterests (customers,shareholders, regula tors,employees, suppliers,partners, a lumni, e tc.)

Improve convers ion ofstrong relationshipsinto sources of com-peti tive advantage

Improvecommunication withstakeholder groups

Improve agil ity andflexibili ty oforganizationalstructures

Improve agil ity andflexibili ty ofgovernance models

Improve flexibilityof businessprocesses

Improve versatility ofmanagers and staff

Improve flexibilityand versatility of ITsys tems andplatforms

Rational izecustomer portfolio

Improveresponsiveness tocustomer requestsand inquir ies

Improve tracking ofcustomer interactions(purchases, supportrequests, etc.)

Improve identificationof valuable customerrelationships

Refocus and/or refineretention priorities andstrategies

Create barriers toswitching

Sol icit and respond tocustomer feedback

Implement affinityprograms

Increase emphasison differentiatedproducts and services

Improve demandforecasting

Improveunderstanding ofcustomer, productand channelprofitabili ty

Consolidate oroutsource serv ice andsupport operations

Differentiate servicetreatment ofcus tomers/segments

Prov ide staff w ithbetter produc t andservice information

Improve financialrisk managementprocesses

Increase use of lower-cost del ivery/ins tallation channels(se lf-servic e, partners, etc. )

Increase use of lower-cost bill ing channels(automated, self-service,etc. )

Differentiate treatmentof customers/segments

Improve emphasis ondesign for pack ing/shipping efficiency

Consolidate oroutsource orderfulfil lment functions(p ic k, pack and sh ip ,insta ll, provision , e tc.)

Consolidate oroutsource billingoperations

Consol idate oroutsource design,development anddeployment serv ices

Consol idate oroutsource operationsand maintenanceservices

Consol idate oroutsource end-usersupport

Consolidate companyreal estate/facili ties

Consolidate oroutsource design anddevelopmentfunctions

Rationalize ITapplication portfol io

Consolidate oroutsourceimprovement anddeployment

Consolidate oroutsource propertymanagementfunctions

Increase use of lower-cost real estate andfaci lities / Relocatebusiness operations

Consolidate oroutsource benefi tsadminis trationfunctions

Consolidate oroutsource payrol lfunctions

Consolidate oroutsource recruitmentfunctions

Refine vendors trategies

Standardize productcatalogs(equ ipment , of fice supplies,promotiona l materials, etc. )

Consolidate oroutsourceprocurement func tions

Consolidate and/oralign businessplanning,management andreporting functions

Improve al ignment oforganization struc-tures and governancemodels with businessstrategies

Consol idate and/oralign financialplanning,management andreporting functions

Consol idate and/oralign financialaccounting andanalysis functions

Improve incentivesaround procurementeffic iency

Inc rease emphasis ondesign for productionefficiency

Consolidate oroutsource productionfunctions

Refine/alignlogistics anddistr ibution strategies

Increase focus onhigher-value productsand partners

Consolidate/outsource logis ticsand distributionfunc tions

Rationalize and/orrefocus product andservice portfolios

Consol idate oroutsource productdevelopmentfunctions

Inc rease emphasis onmodular, extensible,scalable designs

ConsolidateIT systems,production lines andservice mechanisms

Increase emphasis onhigh-turn products

Increase emphas is ondesigning formanufac turingefficiency

Improvecol laboration withvendors /partners

Increase emphas is ondesigning formaterials effic iency

Inc rease focus onvendors withfavorable paymentterms

Increase emphas ison risk-informed,scenario-basedplanning

Increase emphasis onenterprise-wideprogram planning andcollaborative programdelivery

Increase emphasison continuous,proactive perform-ance management

Improvedetermination of keyperformance metricsand targets

Es tablish a culturecentered onoperationalexcellence

Increase focus onpartnership, mergerand acquis itionopportunities

Increase focus onstakeholderrelationships

Es tablish processimprovement andinnovation as keycompetencies

Establ ishmanagement of keystakeholderrelationships asorganizational priori ty

Increase focus onbus iness agi lity andflexibili ty

Establish agility andflexibili ty as keycompetencies

Increase integration ofbusiness processesacross organizationalboundaries

Improvepartnership andcol laboration skil ls ofstaff

Improve util ization ofsales staff

Improve utilization ofservice staff

Provide staff withbetter product, serviceand competitiveinformation

Implement integratedapplications acrossorganizationalboundaries

Consol idate IT ,telecom and networkequipment andfac ilities

Utilize moreefficient produc tionequipment

Improve quality andconsistency ofmanufacturingmaterials

© 2004. All rights reserved. Confidential. 0104

Improve value /Decrease prices

Improve assessmentand benchmark ing ofbusiness processperformance

Improve sharing ofknowledge acrossorganizationalboundaries

Improve sharing ofknowledge ac rossorganizationalboundaries

Improve businesscontinuity planningand disaster recoverycapabi lities

Improve ability todevelop and spin-offnew bus inesses

Increase focus on riskmanagement andregulatory compliance

Improve focus onprice-insensitivecustomer segments

Increase emphasis ondifferentiated pricingacross customersegments

Improveunderstanding ofcustomer pricesens itivity

Align advertising withpric ing strategies

Improve tai loring ofofferings to customerneeds

Increase use ofdifferential pricingmechanisms (based oncustomer va lue, risk, e tc.)

Increase emphasison preventiveequipmentmaintenance

Defer/change timingof capital investments

Increase utilization ofproduction equipment

Increase focus onmanagerial, forward-looking information

Improveunderstanding ofproduct/service valueto customers

Increase focus onpricing effectiveness/price optimization

Inc rease focus onR&D, productinnovation, andproduct leadership

Broaden product andservice offerings

Improve produc t/service R&Dand deploymentcapabilities

Adapt currentproducts and servicesfor new segments/channels

Improve produc t- andservice-innovationski lls of staff

Inc rease emphasis onservice prevention /Reduce need forservice

Inc rease emphasis ondesigning for serviceefficiency and self-service

Route low-valuetransactions to lower-cost sales channels

Improve routing ofservice requests toappropriate servicechannels

Inc rease use ofcheaper serv icechannels

Improve serviceperformancemanagementmethods and tools

Improve workforceplanning, dispatchand ass ignmentprocessesand tools

Improve capacity/demand planningprocesses, ski lls andtools

Improve service andsupport processes

Improve skills ofservice staff

Provide staff withbetter customerinformation(profiles, transac tionhistories, e tc.)

Improve staffincentives aroundservice efficiency

Improve terms withservice providers(outsourc ed services,network services,information services, etc.)

Improve terms onleased service assets(computers, veh icles, e tc.)

Consol idate oroutsource serviceoperations

Differentiate treatmentof customers/segments

Provide staff withbetter product, serviceand contractinformation

Rationalize and/orrefocus servicesoffered

Improve util ization ofservice staff

Improve focus onhigher-value customerrelationships

Convert free servicesto fee-based services

Align product andservice prices w ithvalue to cus tomers

Establish product,service and processinnovation as keycompetencies

Improve productinnovation processes

Improve product,service and processinnovation sk ills ofstaff

Improve assignmentof accountabi lity andauthority

Improve effectivenessof organizationalstructures

Dynamically cancel orredirect ineffective/obsolete programsand projects

Improve tracking andcommunication ofprogram/projec tprogress

Improve assignmentof resources toprojects

Improve program/project managementskills of staff

Improve managementof vendors/serviceproviders

Establ ish program/project delivery as akey competency

Improve alignment ofcus tomer, product,advertising, sales,service, support, andfulfi llment strategies

Develop, spin-off andsel l new bus inesses

Improve investmentreturns on cash/treasury funds

License or sellintellectual capital toother enterprises

Improve brandstrength and good wi ll

Improve brandstrength and good wil l

Sell appreciatedassets

Increase emphas is ongenerating revenuefrom company assets

Increase focus ondeveloping andprotecting intel lec tualcapital

Increase focus oncreditworthy customersegments

Improve col lectionsprocesses

Improve andstandardize c reditassessmentprocesses

Differentiate credittreatment ofcustomers/segments

Improveunderstanding ofcustomer needs

Increase focus onexpansion ofcustomerrelationships

Improve product andservice w ithdrawaland retirementprocesses

Acquire competitors

Improveestablishment of andadherence to service-level targets

Increase use ofdis tance/on-linelearning

Establish customercommunities

Improve cross-sel land up-sel lapproaches/models

Apply brand to newand unbrandedproducts

Develop and leveragestrong/unique partnerrelationships

Develop and leveragestrong brand

Develop strongcustomerrelationships andcommunities

Develop and uti lizeunique physicalresources(facilities, land, etc. )

Develop and uti lizeunique humanresources(thought leaders, managers,sub ject matter experts, etc. )

Develop and leverageintel lec tual capital(copyrights, pa tents,trademarks, etc. )

Inc rease focus onstrategic assets

Improve assetdevelopment skil ls ofmanagement andstaff

Improve incentivesaround assetdevelopment

Establishdevelopment ofstrategic assets as akey competency

Inc rease emphasis onleveraging strategicassets

Shorten productioncycles

Improve developmentand analysis ofbusiness cases

Improve securi ty ofapplications, sys temsand data

Improve cos taccounting andallocation of shared/overhead costs

Improve rec ruitingeffectiveness

Improve relationshipmanagementstrategies for keystakeholder groups

Improve valuedelivered toshareholders



Improve physicalsecurity of people

Improvecommunication andknowledge transferacross organizationalboundaries

Consolidate oroutsource learningand developmentfunctions

Increase emphasison people/talentdevelopment

Improve talentmanagement modelsand programs

Improve identificationof stakeholder groupsand establishment ofpriorities

Improve valuedelivered to otherstakeholders(public, alumni, analysts,e tc.)

Shorten order-to-del ivery cycle time /Improve product andservice availabi lity

Inc rease emphasison design forconfigurabi lity/customization

Improve platform andportfolio strategies forproducts and services

Inc rease emphasis ontime-to-market andtime-to-production-volume

Inc rease number andquality of produc t andservice launches

Inc rease uti lization ofmodular, reusabledesigns

Improve col laborationwith design,development andproduction partners

Improve reuse ofproduct and servicecomponents

Improve managementof product li fecyc les(launch through ret irement)

Increase emphasis onaccount/relationshipdevelopment

Improve accountmanagement skills ofs taff

Improve incentives forproduct developmentand innovation

Improve incentives foraccount/relationshipdevelopment

Improve accountmanagements trategies

Shorten order-to-del ivery cyc le time /Improve product andservice availabi lity

Improve totalcustomer experience(purchasing, fu lf illment ,usage, support , service ,e tc.)

Improve execution ofmarket- and supply -driven promotions

Improve structuringand pricing ofpromotions

Improve coordinationwith suppliers andsales channels

Improve use ofsupply - and capacity-driven promotions

Increase use ofpromotions

Rationalize and/orrefocus product andservice portfol ios

Improve focus onsegments with loweraverage cost-to-serve

Improve col laborationwith partners andcustomers

Increase use ofvendor-managed/vendor-warehousedinventory

Improve due-daterel iabil ity

Manage procurementon a national/globalbasis

Utilize national/globalpurchasing power

Increase focus oncomponent reuse

Reduce procurementcycle times

Improve collaborationwith vendors

Improve design/structure ofdistr ibution networks

Align produc tion andmerchandise orderingschedules withdistr ibution schedules

Improve retrievalprocesses

Manage purchas ingon a national/globalbasis

Refine and/or alignmerchandis ingstrategies(central vs. loca lmerchand ising, etc.)

Improve use ofnational/globalpurchasing power




Improve produc t andservice introduction/launch processes

Rationalizeproduc tion fac ilities


Rationalizemerchandise orderquantities and timing


Rational ize produc tionquantities and timing

Increase emphas is onuse of commoncomponents

Increase utilizationof standardizedcomponents

Manage materialssourcing on anational/global basis


Increase emphasis oncustomer retention

Proactively managetransition points(lif e events, ends o fcontracts and leases, e tc.)

Offer value-addingproduct and servicebundles

Improve focus onemployee retention

Improve employeeretention programs

Utilize more efficientIT systems

Utilize moreflexible/expandable ITsystems

Improve maintenanceof IT systems

Increase utilization ofIT systems

Divest low-utilizationIT systems

Improve terms onproduction equipment

Improve focus ofcompany resourceson high-priori tyinitiatives

Increase emphasis oncross-business -unitand c ross-companycol laboration

Increase proactivepursuit ofpartnerships, mergersand acquis itions

Increase emphasis oncustomer satisfaction

Improve qualityassurance programs

Sell or lease excesscapac ity to otherenterprises(production capacit y, servicecapacity, etc. )

Coordinate pricing ofcomplementaryproducts and services(razors v. blades / p roduct v.sh ipping charges, etc. )

Improve price/marginknowledge of staff

Bui ld productmargins/profitabili tyinto sales incentives

Rationalize portfolio offinancial servicesproviders

Improve audit andcompliancemanagementprocesses

Improve businesscase developmentand analysisprocesses

Improve breadth,depth and quality offinancial information(asset, budget, price/cost,treasury, debtor/credito r,performance, tax, risk, etc.)

Improve budgetingand forecastingcapabilities

Improve financialreporting efficiency

Improve assetmanagementprocesses(fixed and variab le assets)

Improve integration ofIT systems acrosspartner networks

Increase emphas is onoperational integrationwith partners

Remove barriers toswitching

Improve contractmanagementprocesses(negotia tion , execution andcompliance)

Refine vendor/supplier s trategies

Consol idate oroutsourcemerchandis ingfunctions

Establishcross-companycol laboration as a keycompetency

Improve performanceand rel iabil ity of ITsystems/platforms(app lica tions, equ ipment,networks, e tc.)

Improve breadth,depth, quality andtimeliness of businessinformation

Improve access toand distr ibution ofbusiness information

Develop and uti lizeunique IT resources(applications, networks, e tc.)

Improveunderstanding ofcurrent customersatisfaction

Improve visibi lity ofcustomerrelationships andinteractions across allchannels

Improve adherence tocontracts andagreements

Increase focus onhigher-value produc tsand services

Improve focus onhigher-valueadvertising channels/media

Focus sales efforts onhigher-marginproducts and services

Inc rease use of lower-cost sales channels(telesales, outlets, se lf -service, etc.)

Improve focus onhigher-valuecustomers/segments


Bypass currentchannels / Selldirectly to customers

Rationalize targetedmarkets and customersegments

Improve analyticalprocesses and tools

Improve channelmanagementprocesses and tools

Outsource propertytax administrationac tivities(c ompliance, assessment,negotiations, etc .)

Improve businessperformance reportingprocesses

Improve alignment ofHR and technologystrategies withbusiness strategies

Improve manage-ment of regulatorycompliance

Develop and leveragepoli tical relationshipsand al liances

Develop and cultivategood w ill

Improve anticipationand understanding ofcurrent and potentialregulations/legislation

Improve effec tivenessof legislative/lobbyingefforts

Acquire companies intargeted geographies

Acquire companieswith relationships intargeted customersegments

Improve methods andtools for managingsales and marketingperformance

Acquire companiesaligned w ith productstrategies

Improve methods andtools for managinginnovationperformance

Increase focus ondivestiture andreinvestment

Divest non-performingand non-s trategicbusiness units

Align M&A s trategieswith bus inessobjectives

Improve/standardizeM&A processes

Improveunders tanding ofinternal value andmarket value ofbusiness units

Increase considera-tion of M&A anddivesti ture options

Improve accountmanagementmethods and tools

Improve salesperformancemanagementmethods and tools

Improve retentionperformancemanagementmethods and tools

Improve managerialmethods and tools

Improve methods andtools for managingdemand/supplyperformance

Improve methods andtools for managingpricing performance

Improve marketingand advertisingperformancemanagementmethods and tools

Improve salesperformancemanagementmethods and tools

Improve service andsupport performancemanagementmethods and tools

Improve ordermanagementmethods and tools

Improve procurementperformancemanagementmethods and tools

Improve real estateperformancemanagementmethods and tools

Improve HRperformancemanagementmethods and tools

Improve/consolidateIT performancemanagementmethods and tools(utilizat ion, performance,capacit y plann ing, etc .)

Improve produc tdevelopmentperformancemanagementmethods and tools

Improveunderstanding ofbusiness unitperformance andmarket values

Consol idate devicemanagementinformation and tools

Improve al ignment ofcapital budgets andprogram plans withbus iness priori ties

Improve al ignment ofbus iness unitstrategies w ithenterprise strategies

Improve al ignment offinancial strategieswith corporatestrategies

Strengthenenterprise-w idefinancial reportingstandards

Increase focus onbusiness insight andforward-lookinginformation

Improve integration ofshort- and long-termbusiness planning

Improve leadershipand managementskills of executives

Increase emphasis oncontinuous , proactivemanagement ofinvestment portfolios

Improve vendormanagement skills ofs taff

Improve involvementof operational staff inproject delivery

Improveaccountabi lity/authority of programand project resources

Improve effectivenessof program/projectgovernance models

Increase focus on keyperformance metrics

Increase focus onbusiness continuityplanning

Increase focus onproject quality andrisk management

Increase focus onrealization of targetedbusiness benefits

Improve identificationand management ofprogram/projec t r isks

Continuously trackand manage therealization of projec tbenefits

Structure programs/projects to deliverbenefits progressively

Improve access toand distribution ofperformanceinformation

Improveunderstanding ofpartner s trengths,weaknesses andinterests

Improve abi lity tostructure andimplement durable,mutually beneficialpartnerships

Improve agil ity andflexibili ty of partnerorganizations andnetworks

Develop and uti lizeunique productionresources(methods, equipment,facilities, e tc.)


Improve coordinationof payments acrossbusiness units

Improve assessmentand benchmarking ofA/P performance

Refine days -outstanding strategy

Improve alignment ofA/P sys tems andprocesses w ith days-outstanding strategy

Refine credit/days -receivable strategy

Improve managementof c redit r isk acrossbusiness units

Improve managementof c redit/loan portfolio

How Value is Created(Value Drivers)

What You Can Do(Improvement Levers: Business Processes,Assets and Organizational Capabilities)

Other Shared / Corporate Services(Real Estate, Procurement and Other)

Human Capital Strategy and Management(Rec ruitment, Development, Administration andPerformance Management)

IT Strategy and Management(Des ign, Development, Deployment, Operations andPerformance Management)

Business Strategy and Managem ent(Business and F inancial Strategy , Mergers and Acquisitions , TaxManagement, Risk Management, Compliance Management, ProgramManagement and Performance Management)

Customer Strategy, Relationships and Interactions(Marketing, Sales, Delivery/Provisioning, Bi lling and Service)

Product Strategy, Development and Production(Innovation and Design, Supply Chain Management, Produc tionOperations and Logistics)

BUSINESS PROCESS GROUPINGS

All Process Groupings(Action may apply to all processes)

Change What You Do

- What you provide- Whom you target and serve- How you compete- Where you deploy resources- Which operations you outsource

Do What You Do Better

- Strengthen governance approaches- Align resources with strategies- Improve business processes- Hone strategic capabilities- Manage tax impacts and opportunities- Improve control / reduce risk- Collaborate more effectively- Satisfy customers, employees and

other stakeholders

Note: Many actions could logically be associated withother or multiple process groupings. For example,many customer and product actions are likely to haveheavy IT and HR components.

Acquire New Customers Retain and Grow CurrentCustomers

Leverage Income-Generating Assets Strengthen Pricing

ImproveCustomer Interaction

Efficiency

ImproveCorporate/Shared Services

Efficiency

ImproveDevelopment & Production

Efficiency

ImproveLogistics & Service

ProvisionEfficiency

ImprovePP&E

Efficiency

ImproveInventoryEfficiency

ImproveReceivables & Payables

Efficiency

ImproveManagement & Governance

EffectivenessImprove

Execution Capabilities

Marketing &Sales

AccountManagement

Cross-Sell/Up-Sell Retention

Demand &Supply

ManagementPrice

OptimizationMarketing &Advertising Sales

CustomerService &Support

OrderFulfillment &

BillingIT, Telecom &

Networking Real Estate HumanResources

Procurement(Excluding Production

Materials &Merchandise)

BusinessManagement

FinancialManagement Materials Production MerchandisingLogistics &

DistributionProduct

DevelopmentReal Estate &Infrastructure

Equipment &Systems

FinishedGoods

Work inProcess &

Raw Materials

Accounts,Notes &Interest

Receivable

Accounts,Notes &InterestPayable

BusinessPlanning

ProgramDelivery

BusinessPerformanceManagement

OperationalExcellence

Partnership &Collaboration

RelationshipStrength

Agility &Flexibility

Product &Service

InnovationService

DeliveryCash/Asset

ManagementStrategic

Assets

Volume Price RealizationSelling, General &

Administrative(SG&A)

Cost of Goods Sold(COGS)

Property, Plant &Equipment

(PP&E)Inventory Receivables

& Payables Company Strengths External Factors

Revenue Growth Operating Margin(after taxes)

Asset Efficiency Expectations

S h a r e h o l d e r V a l u e

Improve cus tomerincentives foraccelerated/on-timepayment

Improve cross-selling/up-sellingski lls of staff

Improve customerservice and retentionskil ls of s taff

Increase focus onproduct innovation

Improve managementof trade/indirect taxes(sales/use, VAT, GST, e tc.)

Improve tax collectionand remittanceprocesses

Improve managementof international staffcos ts(immigra tion , payroll, staffsupport, international equ it y,etc. )

Utilize availablefederal, s tate andlocal employment/training incentives

Improve technologyand data r iskmanagementprocesses

Improve compliancemanagementprocesses

Improve tax manage-ment processes(direct and indirect taxmanagement )

Optimize tax benefitsassociated w ith self-constructed assets(p lant, facilities, in ternally-used software , e tc.)

Improve managementof transfer pricing

Improve managementof trade and indirecttaxes (sales/use , VAT,GST, etc. )


Improve incorporationof risk analysis inbusiness planning(in ternal and externa l risk)

Integrate tax oppor-tunities and issuesinto business planningprocesses

Improve identi ficationand mitigation ofoperational risk(people , p rocess, tech-no logy, data , e tc.)

Improve quality ofinformation providedto stakeholders(accuracy, time liness,t ransparency &predictab ility)

Develop and uti lizeunique informationresources (cus tomer,product, market, e tc.)

Improve managementof organizationalchange in support ofini tiatives

Improve operationalr isk managementprocesses

Improve considerationof tax implications inthe acquisition anddisposition of assets

Maximize tax benefitsassociated w ith majorbusiness decis ions(M&A, consolida tion , out-sourcing, site s elect ion, etc.)

Increase emphasis onpermanently loweringthe company'seffective tax rate

Improve accuracy andtimeliness of taxprovision and cashoutflow forecasts

Improve focus of taxfunction/departmenton proactive taxplanning

Integrate tax oppor-tunities and issuesinto business planningprocesses

Optimize accountingmethods and selec-tion of accountingperiods

Migrate income tolow-tax jurisdic tions

Util ize internationalfinancing opportuni-ties to minimize after-tax borrowing cos ts

Optimize expense vs.capitalization of costs(M&A costs, R& D costs,etc. )

Improve identi ficationand application ofR&D tax incentives

Improve ability toutil ize offshore cash/assets and movebetween geographies

Improve abi lity toutil ize offshore cash/assets and movebetween geographies


Improve abili ty toutilize offshore cash/assets and movebetween geographies

Ensure propervaluation of propertyfor tax purposes

Build tax opportunitiesinto real estatetransactions(income deferra l, locationcredits and incentives,leas ing terms, etc.)

Improve tax benefi tsof compensation andbenefit programs(deferred and equ ity-basedcomp; re tirement andhealthcare benefits, e tc.)

Manage payrol l taximpacts of businessini tiatives(M&A, consolida tion ,restructuring, relocation e tc.)

Optimize utilization ofavailable sales/usetax exemptions

Improve managementof indirec t taxes(sa les/use, VAT, customsdut ies, e tc.)

Ensure adequatedocumentation ofsignificant taxpositions(earn ings & pro fits, t ransferpricing, tax op inions, e tc.)

Accelerate or deferincome/expenses

Clari fy governanceroles and respons i-bi lities (delegation ofauthorit y, segregat ion ofduties, etc.)

Implement/enhanceanonymous employeereporting and feed-back mechanisms

Align compensationand incentive systemswith strategies, valuesand ethics

Improve under-standing of regulatoryrequirements

Strengthen corporategovernance structures(composit ion, selection ,roles, etc.)

Strengthen training/education of boardand audit committees

Strengthen andcommunicate mission,vision, values andethics

Improve focus oninternal controls andregulatory compliance

Build values andethics into corporateculture

Inc rease emphasis onrisk identification andmanagement

Improve risk planning,mitigation and controlapproaches

Improve monitoringand management ofregulatory compliance

Improve company-wide monitoring andmanagement of r isks

Improve identi ficationand assessment ofrisk (stra teg ic, opera tional,investment , financia l, com-pliance, data /privacy, etc.)

Improve monitoringand management ofrisk and compliance(strategic, operat iona l andfinancia l risks ; regulatoryand tax compliance)

D e l o i t t e E n t e r p r i s e V a l u e M a p T M

(Practical paths to increase shareholder value)It’s easy to say shareholder value is important.Not so easy to make it influence the decisionsthat are made every day: where to spend timeand resources, how best to get things done, and,ultimately, how to win in the competitivemarketplace.

This Map is designed to accelerate theconnection between actions you can take andshareholder value. It is not rocket science and itis not complete, but it can jump-start theprocess of focusing on the things that mattermost and then choosing practical ways to getthem done.

Here are two simple ways to use it:

Start at the top. Working your way down,at each step ask yourself, How will weimprove this? This will help ensure that yourtactics support your objectives.

Start at the bottom. Working your way up,at each step ask yourself, Why are we doingthis? This will help ensure that every tacticleads to shareholder value.

Improve breadth,depth, quality andtimeliness of manag-erial information

Improve/implementinternal controlframeworks andpolicies

Strengthen andcommunicategovernance policiesand procedures

Align internal auditprac tices withbusiness and riskobjectives

Improve communi-cation between theboard, management,shareholders and thepublic

Improve mechanismsfor col lec ting andimplementingemployee ideas

Build innovation andimprovement intorewards andincentives

Improve mechanismsfor solic iting andaddressingstakeholder feedback

Develop/integrateglobal HR practices(in terna l/externa l, onshore/off shore , e tc.)

Income Taxes

ImproveIncome Tax

Efficiency

Income TaxManagement Governance

Improve util ization oftelecom tax incentives(credits, exemptions, e tc.)

Improve profitabi lity ofR&D efforts throughuti lization of tax andeconomic develop-ment incentives

Improve profitabi lity ofR&D efforts throughuti lization of tax andeconomic develop-ment incentives

Improve tracking andrecovery of indirecttaxes (sa les/use, VAT,GST, e tc.)

Ensure tax planningac tivities and taxfilings comply withregulatory environ-ment

Increase account-abi lity of businessunit leaders for taximpact of decisions

Improve coordinationof operational, inves t-ment, financial, M&A,and tax strategiesacross business units

Util ize tax-effec tivecorporate s truc turesfor ownership/licens -ing of intangibleassets (patents, t radenames, IP , e tc.)

Improve benchmark-ing of global effectivetax rate againstindustry peer group

Utilize tax opportuni-ties around risk man-agement ac tivities(hedging transactions,commodities trading, etc. )

Defer and reducefederal, state andlocal quarterly esti-mated tax payments

Cons ider taxincentives in locationand selection offaci lities

Increase focus onpost-merger synergyand cost reduc tionprograms

Improve breadth,depth, quali ty andtimel iness of businessplanning information

Uti lize tax-effectivecorporate structuresfor ownership/licens-ing of intangibleassets (patents, tradenames, IP, e tc.)

Develop and uti lizeunique tax expertise




Shareholder Value

Account management

Retention

Cross-Sell / Up-Sell

Demand & Supply

Management

Contract pricing

Sales, Marketing & Advertising

Service Fulfillment &

Billing

Communication & network

development

Human resources

Procurement(Excluding Production

Materials & Merchandise)

Financial management

Critical consumables and

raw material

Scheduling, Routing &

Dispatching

Tenement management

Stockpile conversion

Reduce shrinkage

Accounts, Notes & Interest Receivable

Strategy & Performance Management

Program Delivery

Safety

Operational excellence

Partnership & Collaboration

Relationship strength

Improve Logistics &

Service ProvisionEfficiency

Improve Mine & Process

Efficiency (decrease

variability)

Improve Administrative

Efficiency

Improve Customer InteractionEfficiency

Strengthen Pricing

Volume Commodity Price

Selling, General &


Production Cost

Property & Mineral Reserves

Inventory Receivables & Payables

Company Strengths

Business Continuity

Revenue Growth Asset Efficiency Sustainability

Marketing & sales Governance

Agility & flexibility

Acquire, Retain & Grow Current

Customers

Improve Receivables &

PayablesEfficiency

Improve InventoryEfficiency

Increase Certain of Mineral Reserves

Operating Margin

Risk management

World class assets

Partnership & collaboration

Program Management

Improve Execution

Capabilities

Improve Managerial & Governance

Effectiveness

Maximize Key StakeholdersWellbeing

Labour Utilisation

Stock availability

Effective hedging strategy

Asset Management

Supply Chain Infrastructure

Leverage Income-

Generating Assets

Regulatory approvals

Integration

Deal execution

Target identification

Merge & Acquire New Operations

Logistical management

Technical staff deployment

Project management &

governance

Greenfield exploration activities

Develop New Mining Operations or Expansions

Economical issues

Deal structuring

Process control

Support equipment utilization

Manage intra-process

inventory

Increase stock turnover

Spot vs Contract Strategy

Trading effectiveness

Mineralization Inventory

Optimise stockpile levels

Decrease Risk of Business Continuity

Interruption

External Factors

Health

Community relationships

Environmental

Security & emergency

management

Knowledgesharing

managament

Decrease negative

impacts of external issues

Political issues

Social issuesOperational integration

Global market downturn

Availability of critical inputs

(water, energy)

Accounts, Notes & Interest Payable

Maintenance

Plant & Equipment

(P&E)

Mining Equipment requirement

Improve availability of

P&E

Rental/leasing contract

management

Fixed assets reconciliation

End to end mine

management

Improvement infrastructure

planing

Funds

Improve cash Management

Efficiency

Cash management

Capital investment

management

Control inventory

critical items

Spare parts stock

optimization

Income Tax

Improve Income taxEfficiency

Tax planning

Valuation and costing methods

Transfer pricing

management

Tax benefits and incentives

Short and middle term

mine planning

Equipment Utilisation

Energy & water provision

Increase Operational Innovation

Effectiveness

R&D implementation

Pipeline and transport system

availability

By- product credit

Production process

innovation

Equipment innovation

Information technology

management

Automation

Suplier relationship management

Contractor management

Quality and precision of geological

information

Reserves certification

Optimize Product Grade

By-product production

Production base on cut off

grade

Feasibility study

Road maintenance

Financial modelling

Geological modelling

Economical modelling

Long-term Mine planing

Optimize Life of Mine

Metallurgic modelling

Blend management

Order processing

Energy and water

consumption

Mine closure

Tax aligned to supply chain

Talent management

Wellbeing

Labour/skillsavailability

Social responsability

Capacity

Brownfield exploration activities

Construction

New processing

technologies

Asset portfolio diversification

Customer diversification

Resource and land tenure

management

Resource owner relationship management

Exploration, technical and economical evaluation

Disinvestment management

Currency exposure

Rehabilitation

Government parnership

Union and labour

relationship management

Shortage of essential

equipment



Service fulfillment &

billing

Communication & network

development

Human resources

management

Procurement(excluding production

materials & merchandise)

Financial management

Critical consumables and

raw material

Scheduling, routing &

dispatching

Improve Logistics &

Service ProvisionEfficiency

Improve Mining & Processing

Efficiency (DecreaseVariability)

Improve Administrative

Efficiency

Improve Customer InteractionEfficiency

Selling, General &


Production Cost

Operating Margin

Labour utilisation

Process control

Support equipment utilisation

End to end mine

management

Income Tax

Improve Income TaxEfficiency

Tax planning

Valuation and costing methods

Transfer pricing

management

Tax benefits and incentives

Short and medium term mine planning

Equipment utilisation

Energy & water provision

Increase Operational Innovation

Pipeline and transport system

availability

By- product credit

Production process

innovation

Equipment innovation

Information technology

management

Automation

Supplier relationship management

Contractor management

Quality and precision of geological

information

Road maintenance

Order processing

Energy and water

consumption

Mine closure

Tax alignedsupply chain

Logistics & execution

billing

Customer service & support

Equipment availability

Local accounting

policies

Sales & marketing

Demand planning

Customer inbound supply

chain integration

Outbound supply chain integration

Distribution management

Chartering and fleet

management


Value Driver Model para Permitir el Mejoramiento de Procesos

El roll-out distingue dos fases:

1. Testeo de Hipótesis, y orientación al objetivo

2. Identificación de oportunidades, desarrollo de proyectos y planeamiento de laimplementación de las oportunidades identificadas.

“Pasando del modelo a las acciones”


Value Driver Model para Permitir el Mejoramiento de Procesos

• Desarrollo de Iniciativas de Valor:• Este modelo nos permite hacer hipótesis de pruebas así como el análisis de las distintas

opciones. Esto representa el “qué” de la ecuación de mejora. El "cómo" es un proceso estructurado como fuente de ideas de mejoramiento.

• Aquí los Indicadores operacionales son usados para determinar el impacto de las ideas de mejoramiento en los Indicadores financieros de alto nivel (EBIT, EVA, ROCE, etc.). Este paso es parte del proceso como un todo:

Idea Filtering & Testing

Can the price of gold be increased?

Can the profitability

of Tshepong be raised?

Can the costs be lowered?

Can volumes be raised? Can more

tons be hoisted

Can more tons reach the hoists

Are the carriages operating to capacity?

Can the hoist cycle times be increased?

Can a hoist scheduling system be developed?

Should another hoist be installed?

Targeting identified

volume as a key driver

Can the ore transport improve

Can the more tons be mined?

Is the passage blocked?

Are the trams to

slow?

Are the trams full?

Root Cause AnalysisTracking & Sharing

12

3 4 5

6

Focus on Value

R 4

40

R 4

30

R 4

27

R 4

06

R 4

00

R 3

78

R 3

56

R 3

52

R 440R 430 R 429

R 423

R 408 R 407 R 406

R 410

R 389R 386

R 440

R 417

R 315300

320

340

360

380

400

420

440

Sep-06 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep-07

Impact of Combined Opportunities Current R440/TonCosts Reduction Opportunities Tons Increase OpportunitiesNameplate R315/Ton

Project Development &Implementation Planning Project Execution & Closure

Value Driver Modelling

EBIT

Revenue

Cash Costs

Tons Sold

Price per Ton

Saleable Tons

Sold:Saleable Ratio

ROM Tons

Yield

Labour

Coal Purchase Raw

Contractors

Overheads

Plant

Engineering

Mining

Other++

Other Costs

X

X

X

־

+High Level Focus Areas

Detail Focus Areas

4%

2%Improvement

Envisaged

Legend

1.5%


Value Driver Model para Permitir el Mejoramiento de Procesos• Desarrollo de Iniciativas de Valor:• La identificación, selección y ejecución de las iniciativas debe seguir un proceso definido,

generando un pipeline focalizado en la identificación de oportunidades y que genere el momentum para el cambio cultural.

Initiative Tracking System Opportunity Pipeline

“para gestionar el progreso en el pipeline” “para gestionar el valor en el pipeline”


Value Driver Model para Permitir el Mejoramiento de Procesos• Desarrollo de Iniciativas de Valor:• La identificación, selección y ejecución de las iniciativas debe seguir un proceso definido,

generando un pipeline focalizado en la identificación de oportunidades y que genere el momentum para el cambio cultural.

• All processes perform at average productivity, availability and utilisation throughout the year

• Open cut mine produces maximum possible until CPP reaches 6.5Mt capacity

• Increase contractor truck/shovel• Increase contractor drill

• Availability of mains conveyor system increased by 5%• 1 additional supervisor; 1 additional fitter; 1 additional admin

support• 8 additional contractor shifts per weekend (96 hours)

• Productivity increased by 50%• Contract cost: $3,600 per metre• All continuous miner operating and maintenance costs

avoided

• Replaces worst existing continuous miner• Productivity increased to 4m/h• Availability increased to 92%• Purchase cost $4.5m

• 2 additional crews; 1 additional supervisor• All pay increases to 7 day roster rates• Overtime reduced by 50%• Planned maintenance downtime: 2x12 hour weekday shifts• Maintenance OEM rates halved; OEM contractors doubled

Assumptions Modelled

+7,650,808Consistent performance across mine

F

+15,025,002Open cut at full capacityE

+18,717,889Planned maintenance of conveyors

D

(to follow)Contract development driveage

C

0New continuous minerB

-3,139,888Development 7 day rosterAChange in EBIT ($)2Initiative

• All processes perform at average productivity, availability and utilisation throughout the year

• Open cut mine produces maximum possible until CPP reaches 6.5Mt capacity

• Increase contractor truck/shovel• Increase contractor drill

• Availability of mains conveyor system increased by 5%• 1 additional supervisor; 1 additional fitter; 1 additional admin

support• 8 additional contractor shifts per weekend (96 hours)

• Productivity increased by 50%• Contract cost: $3,600 per metre• All continuous miner operating and maintenance costs

avoided

• Replaces worst existing continuous miner• Productivity increased to 4m/h• Availability increased to 92%• Purchase cost $4.5m

• 2 additional crews; 1 additional supervisor• All pay increases to 7 day roster rates• Overtime reduced by 50%• Planned maintenance downtime: 2x12 hour weekday shifts• Maintenance OEM rates halved; OEM contractors doubled

Assumptions Modelled

+7,650,808Consistent performance across mine

F

+15,025,002Open cut at full capacityE

+18,717,889Planned maintenance of conveyors

D

(to follow)Contract development driveage

C

0New continuous minerB

-3,139,888Development 7 day rosterAChange in EBIT ($)2Initiative

EJEMPLO


El Cambio Cultural y la Gestión del Cambio

• El mejoramiento de procesos es un proceso guiado por personas. Alcanzar las mejoras identificadas requiere de una componente de Gestión de Cambio.

• El proceso de intervención de considerar:Comunicación para el entendimiento de las necesidades y razones para el mejoramiento

Convicción de poder alcanzar las mejoras

Movilizar hacia la capitalización y transferencia del conocimiento del proceso

Enfoque hacia la contribución a la creación de valor al negocio

Tiempo

Análisis de la situación Actual

Positiva

ConocimientoContactoEntendimiento

Percepción

Adopción

Institucionalización

Convicción

Positiva


Percepción

Adopción


Convicción


Percepción

Adopción


Convicción

DesconocimientoDesconocimiento ConfusiónConfusión PercepciónNegativa

PercepciónNegativa

Decisión de no Soportar el Cambio

Decisión de no Soportar el Cambio

Decisión De retirarse

Después Del Uso

Decisión De retirarse

Después Del Uso

Conformidadobediencia

Conformidadobediencia

Cae el Compromiso

Cae el Compromiso

Niv

el d

e In

volu

cram

ient

o

Fases deapoyo al cambio

Preparación

Movilización

Compromiso







Mine Overseers / Superintendents Shift Overseers / Foremen

Miners / Artisans / Plant Operators CAT 4 – 8

Positive/Aware/Enthusiastic

Reason N

eed

Believe

Believe

Equipped

Believe

Equipped

Believe

Equipped

Equipped

Reason N

eed

Reason N

eed

Reason N

eed

Equipped

Believe

Reason N

eed

Survace 2

Op’s / Ass’s

MO / Sup

SB / FM

Min / Art

PO’s

ServicesOpen CastSurface 1UndergroundStakeholder G

roups

Reason N

eed

Believe

Believe

Equipped

Believe

Equipped

Believe

Equipped

Equipped

Reason N

eed

Reason N

eed

Reason N

eed

Equipped

Believe

Reason N

eed

Survace 2

Op’s / Ass’s

MO / Sup

SB / FM

Min / Art

PO’s

ServicesOpen CastSurface 1UndergroundStakeholder G

roups

Neutral/Luke Warm Negative/Problem Area

Analyse (Qualitative & Quantitative) Interpret, work-shop, feedback & ideate 1 2

Improvement fails because we have ideas but we don’t properly

implement.

Innovation is possible if we are prepared to

work together as employees

Ideas goes where? We need to understand the process/platform

EJEMPLO








Communication and skill interventions3 Tracking the progress – culture barometer4

Where are we now?

Why are we

here?

What do we need to do?

Exsiting Communication Channels• Monthly Joint Forums• Toolbox Talks Meetings (U/G)• Complex Meetings• Corporate Communication Newsletter

Exsiting Communication Channels• Monthly Joint Forums• Toolbox Talks Meetings (U/G)• Complex Meetings• Corporate Communication Newsletter

“Communication will be done through existing channels and new ideas for communication will be launched through the platform”

“Facilitated storyboarding is

used as a communication tool to ensure

understanding of the process”

EJEMPLO



Conclusiones y Lecciones Aprendidas

Lecciones aprendidas:

• Liderazgo e involucramiento de los Gerentes y usuarios claves y una clara definición de responsabilidades en el proceso, tanto de los niveles ejecutivos como de las áreas operacionales.

• Lograr una visión holística del proceso (End to End).

• No desmerecer el cambio cultural y generar el momentum adecuado.– Sponsorship de los Gerentes de Operaciones, Gerentes de Mina y Gerentes de Planta.

– La Comunicación hacia los niveles operacionales debe partir en forma temprana a modo de asegurar su involucramiento

• Focalizarse en iniciativas que puedan ser monitoreadas y medibles claramente con los KPI’s

• Foco a los Quick Wins tempranamente.

• Entender que las oportunidades pueden justificar un requerimiento de recursos mayor

• Asegurar un balance adecuado en el mix de iniciativas de corto, mediano y largo plazo, asimismo entre las de bajo y alto presupuesto.

• Asegurarse de capitalizar el conocimiento utilizado y obtenido en el proceso.

El enfoque ofrece un camino práctico para la identificación de proyectos de mejora e innovación, pudiendo soportar la valoración cuantitativa de las iniciativas.

A concretar: un modelo para la identificación y priorización de las ideas de mejora y en general la gestión de un portafolio de iniciativas de innovación, incluyendo el tracking y

gestión de la ejecución de dichas iniciativas o proyectos, traduciéndose en resultados de ahorro, mejoras de productividad u otras mejoras concretas para el negocio.


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