Performance - Operational Expense Management
Are we managing operational expenses effectively?
Executive Management must manage current expenses as a core part of overall profitability. This performance management approach requires cross-functional cooperation among Sales, Product Development, Customer Service, Operations, HR, Finance, and IT.
Executive Management looks at these three areas for better Operational Expense Management:
Integrated decision areas can provide the Operational Expense Management information you need for these three performance measures.
Operational Revenue Management







Supply Chain Cost Index
Decision areas from across departments bring supply chain information to the fore.
- This index highlights the balancing act between input and output for management. The unpredictable is the norm. No sooner have purchase orders gone out for next month’s requirements than you see changes in expectations.
- Seeing the whole supply chain and information from different decision areas is essential for Executive Management understanding the various tolerances and risks.
Select any decision area to see the performance information it offers to back up your management of operational cost.
Purchasing/ Procurement
Goals
- Purchase Price/Unit ($)
- Reject Rate (%)
- Supplier Timeliness (%)
Distribution & Logistics
Goals
- Damaged Units (%)
- Distribution Cost ($)
- Con-time Unit Delivery (%)
- Price/lb/100miles ($)
Inventory Management
Goals
- Inventory ($)
- Inventory (days/%)
- Inventory Turns (#)
- Product SKUs (#)
On-time Delivery
Goals
- Average Lead Time Days (#)
- Order Fill Rate (%)
- On-time Unit Delivery (%)
Info, Complaints, & Controls
Goals
- Complaint Count (#)
- Failed Orders (#)
- Returned Units (#)
Sales Plan Variance
Goals
- Sales Order ($)
- Sales Plan ($/%)
Operations Cost Index
View decision areas from across departments to understand operational cost information.
- Executive Management uses operational cost to monitor the operation’s backbone and the related cost implications of inefficiencies and bottlenecks.
- Managing the unforeseen by using fact-based indicators makes you ready for the unexpected. Companies that manage these situations as they occur gain a significant advantage.
Select any decision area to see the performance information it offers to back up your management of operational cost.
Production & Capacity
Goals
- Backlog (%)
- Capacity Utilization (%)
- System Up-time (%)
Cost & Quality Management
Goals
- Failure Cost ($)
- QC Reject Rate (%)
-
Product Development Milestones
Goals
- Product Development Cost ($)
- Product Development Lead Time (#)
- Project Completion by Milestone (%)
Operational Plan Variance
Goals
- Operating Cost Variance (%)
- Overhead Cost Variance (%)
- Product Cost/ Sales Ratio (%)
Information, Complaints, & Claims
Goals
- Complaint Count (#)
- Failed Orders (#)
- Returned Units (#)
Project / SDLC Management
Goals
- IT Project Completion (%)
- IT Project Lead Time (#)
- IT Project ROI (%)
IT Vendor Management
Goals
- IT Contract Cost ($)
- IT Project Completion (%)
- IT Project Lead Time (#)
- IT Vendor On-Time (%)
- SLA Performance (%)
Overhead Cost Index
Draw on decision areas from across departments to see overhead cost information.
- Monitoring support functions with the overhead cost index ensures the balance between cost and value makes sense.
- If this area underperforms, you can analyze the organization and staffing decision areas to look at headcounts, or the income statement to review more detailed functional costs.
- Management analyzes ratios to understand the cost changes and the relative importance of various support functions or departments.
Select any decision area to see the performance information it offers to back up your overall management of operational cost.
Income Statement
Goals
- Actual vs. Plan Variance ($/%)
- Net Sales ($)
- Operating Profit / EBIT ($)
Organization & Staffing
Goals
- Average Tenure (#)
- Employee Turnover (%)
- Headcount (#)
Cost & Quality Management
Goals
- Failure Cost ($)
- QC Reject Rate (%)
Operational Plan Variance
Goals
- Operating Cost Variance (%)
- Overhead Cost Variance (%)
- Product Cost/ Sales Ratio (%)
Benefits
Goals
- Benefit Cost Increase (%)
- Benefit Costs ($)
- Benefit Costs/Payroll (%)
| Performance Management for Executive Management | Page: 1 2 3 4 5 6 7 |
Additional Resources:
The Performance Manager Book
Book
This book, Proven Strategies for Turning Information into Higher Business Performance uncovers 42 information sweet spots. Understand these areas, and you can drive performance excellence.
Cognos Performance Manager
Online Demo
See how plans, financial reports, and scorecards can help you manage performance across all data sources.
Performance Manager Book Abstract
Abstract
The Performance Manager, Proven Strategies for Turning Information into Higher Business Performance Book.
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