Integrated Performance Management For Sustained Growth
Integrated performancemanagement forsustained growth
IntroductionThis paper provides Deloitte’s insights on IntegratedPerformance Management (IPM).Organisations that are considering improvingreporting, planning, budgeting and forecastingprocesses, systems and capabilities can benefit fromthe insights contained in this paper.It is particularly useful for organisations that arepreparing to embark on strategic change programssuch as financial transformation, IPO readiness andshared services & BPO.The key issues contributing to successfulimplementations are examined, and fourkey questions are posed and addressed.These questions form the structure of this paperand will guide you on how to approach thedeployment of IPM across finance and businesschange enablement initiatives.
ContentsExecutive summary1Background1.1 Our industry observations1.2 Context5561 Why is IPM important?1.1 What is Integrated Performance Management1.2 Why take an Integrated Performance Management approach1.3 What are the risks of not taking an IPM approach7711112 How to implement IPM?2.1 Establishing guiding principles and educating your leaders2.2 The Deloitte IPM Maturity Assessment Tool1212133 What are the critical success factors for IPM?3.1 Critical enablers3.2 Lessons learnt1616174 Next steps4.1 Where should you begin4.2 Factors for consideration4.3 What should you do immediately18181919
Executive summaryMany companies undertake performancemanagement improvement programs.These programs focus on: Building capability to support growth Driving operational efficiency Improving decision making capability Drawing insights from business informationand processes Improving capability for managementto drive competitiveness.Integrated Performance ManagementIPM is a framework that directs organisationsto focus on and assess their current processesand capabilities. It guides the building of asustainable way of doing the right things in theright way, driving focus and alignment across theorganisation. It relies on a strong informationand technology foundation and cross functionalintegration to accurately measure outcomes andreward success.These programs typically spark significant changein an organisation and challenge the capability tomaintain business as usual whilst also transformingthe way the business operates.In essence IPM is an interrelated set of activities,connecting the metrics, processes and systems usedto monitor and manage business performance.History has shown that these programs and projectscan suffer massive failure when performancemanagement disciplines, business processes, peopleand organisational constructs, enabling technologyand information fail to align.Integrated Performance Management (IPM) is anapproach constructed on a set of managementdisciplines and principles, designed to helporganisations accelerate desired business outcomes.Figure 1: The Deloitte IPM wheelTechnology9. Forecasting1. Strategy8. Intervention7. AnalysisProcessPeople2. PlanningBusiness outcomes3. Budgeting6. Externalreporting5. ManagementreportingInformation14. OperationalreportingThe Deloitte IPM approach helps businesses todeliver operational results and business outcomesusing an integrated methodology that is enabledby processes, people, technology and information.IPM helps deliver business outcomes byfocussing on nine interconnected managementdisciplines; enabled by technology andinformation and driven by people andbehaviours.Measures, dashboards andscorecards underpin eachmanagement discipline toallow the business to manageand monitor performance.This provides focus,alignment, integrationand behaviour to drivebusiness outcomes
Key questions to considerQuestion 1: Why is IPM important?IPM establishes a clear framework and set ofconnections and interdependencies across allwork streams associated with business performancemanagement. The framework identifies thepieces of work required to successfully executethe program in full alignment with the expectedbusiness outcomes.Executing a performance management programwithout an IPM framework, increases the riskthat while individual components may succeed,the overall program will not.Undertaking the program with an IPM frameworkenables the right activities to be completed, in theright order with full focus, alignment, integrationand aligned behaviour across all streams andmanagement disciplines.Delay in adopting an IPM approach can result in theneed to correct misalignment or other issues midflight, resulting in reduced effectiveness, projectblow outs and significant additional costs withreduced benefit to the organisation.Aligning the organisation minimises therisk of program failure and improves the quality,agility and relevance of business outcomes.Question 2: How to implement IPM?Aligning multiple streams within the IPM programdemands correct organisational focus, alignment,integration and behaviour. Educating your leadersand successfully connecting the required streamsof activities is an important initial step.Leveraging proven IP, experience and leadingpractices, tailored with industry expertise and deepclient relationships, tested through a maturityassessment model, will guide where to start andhow to proceed. This will establish the scope,roadmap and dependencies for the performancemanagement program.Confirming what needs to be measured, and howthat measurement occurs at different levels of thebusiness is another important consideration, as wellas building understanding of the benefits that willcome from each phase of the IPM roadmap.These programs should also integrate changeand strategy leadership to align senior managementand ensure talent and desired behaviours arerewarded.Global experience in IPM projects underpins theDeloitte approach, by bringing clarity aroundwhat to do and in what order to build a robustIPM execution program.2
Question 3: What are the critical success factors?An IPM program should start by securing crossfunctional agreement and alignment fromthe top. This allows an organisation to lead withfocus, achieve alignment and integrate the correctorganisational behaviours and structure.In our experience it is vital is for organisations toinstil their own context into the IPM framework,including: Current status of IPM processes,people technology and information Accepting leading IPM practice insightsto learn from others who have undertakenthis type of activity.Thus each program becomes a hybrid of(re)deployment of existing IPM components,and investment in new elements (technology,processes, information and behavioural constructs)for successful execution.The leading global performers using an IPMapproach; Share a common understanding ofvalue creation and use clear measures Set performance targets and createaccountability via KPI’s Establish joint project teams with theappropriate mix of functional,supporting and operational resources Acknowledge that finance ownsperformance management metrics Link target setting to key value drivers andexternal markets Use well governed technology and informationplatforms to drive transparency and integration Link individual rewards to company targets.An IPM approach will give clarity andconfidence in identification and integrationof the critical success factors for performancemanagement improvement projects.3Question 4: What next?By identifying a number of performancemanagement improvement initiatives, you take thefirst step in creating a performance managementframework, supported by related processes andsystems, information and people. These initiativeswill improve your ability to effectively deliver onyour strategy.The key to IPM is integrationDelivering these initiatives using an IPM programwill minimise risk and leverage the potentialfor synergetic benefits. Such benefits are onlyrealised when organisations truly understand theinterrelated performance management processesin the context of the various work streams.In addition, a clear vision and shared understandingis vital to guide how the completion of theinitiatives will enable genuine business outcomes.This will provide insight and drive consensus aroundthe scope, priority, dependencies, roadmap andbenefit to the organisation.Getting this right will underpin the overall successof the program and align with your organisation’svision and the achievement of sustained andprofitable growth.Align leadership and ensure that performancemanagement initiatives start off in the rightdirection, with confidence.
RecommendedactionsDescriptionEducate leadersYour leaders need toknow that IPM is anapproach that will assistthe delivery of businessoutcomes. They need tounderstand, sponsor andbelieve in it to ensuresuccess.Develop or confirmhigh level IPM visionand scopeConduct workshopsto achieve leadershipalignment on the scopeand vision.Undertake an IPMmaturity assessmentThe output defines theguiding principles andcombines quantitativeand qualitative data todetermine next steps.Confirm vision,program scopeand objectivesCombine the initialhypotheses and maturityassessment outputs tolock-in these items.Build a prioritisedand phasedroadmapUse results from theinformation gatheredabove to produce aphased stage roadmap.Develop high leveltarget architectureShould support thevision, and will serve asa reference point for theduration of the program.4
BackgroundA rigorous IPM programwill derisk execution,align the organisation andpromote the success oftransformation programsOur industry observationsGlobally, many organisations are commencing or arepart way through significant investments in finance,risk and operations related processes, data andinfrastructure programs. Typical catalysts forchange focus on: Capital and risk management Improved transparency Alignment of risk and finance informationand reporting Reduction in reporting risk Elimination of manual processes and conflictinginformation sources Systems consolidation Flexibility and enhanced capability to supportfuture growth Cost reduction Improvements in forecasting capability Faster response to competitor and market pressure.Organisations are addressing these issues throughdifferent types and styles of transformationprograms, however we are seeing some commontrends and points of debate emerging:5Common trends we observe include: Increasing reliance on finance as a business partner,with finance moving closer to the business,and demands for greater insights from Corporatethrough better understanding of the business Annual planning is supported by rollingforecasting processes, with customer centricdrivers being used, and a focus on the abilityto develop forecasts around different scenariosand contingency plans Identification of key external and financialmetrics that are directly related to value foruse in forecasting Improved insight into liquidity, balance sheetanalysis and risk factors driving transparencyof positions across the business Risk information incorporated intomanagement reporting Re-design of COA and general ledger to act aspoint of control across reporting environments Central core single version of the truth Single Consolidation tool set supportingmultiple sub consolidations – financial andmanagement reporting Alignment of lowest common denominator ofreference data supported by calculation engines Integrated Financial systems are becomingthe standard with strong data quality, datamanagement and governance functions,processes and tools General Ledger and Financial data warehouseare used universally to support reportingrequirements across business functions.
Points of debate Establishing agreed upon driver frameworks,measure definitions across business functions Changing the communication of strategy orbusiness outcomes to a value driver basis insteadof bottom up development of financial outcomes What is the role of Corporate in thetransformation process, and how muchoversight into the business should exist –what are the roles and responsibilities ofcorporate and operations Ownership and accountability of balance sheet Impacts of the transformation agenda on sharedservices and offshoring models Group vs. local reporting and consolidationresponsibilities, including the system(Consolidation, GL, DW) that holds the data(finance, risk, operations) and performsconsolidation, elimination and reporting Rate of vendor solution adoption – leading edgeor proven model Build for local flexibility or global standardsand integration Fat vs thin ledger, and GL vs Finance DataWarehouse approaches and integrity assurance Data and process ownership and accountabilities Reporting transparency and analytic capability.6
ContextMany organisations are now attempting totransform their businesses to realise their vision andoutperform in the market place. These organisationstypically initiate a number of transformationprograms across the group to create the foundationfor this vision.Successful execution of these programs is critical fordelivering the following types of specific businessoutcomes: Ensuring the right platform and capability existsto accommodate planned and expected growth Equipping the business to make faster,more accurate decisions in response tomarketplace and regulatory changes Providing fit for purpose integrated systems andprocesses to support business outcomes Providing a view of business and financialperformance that incorporates risk, finance,treasury and critical business information Achieving operational efficiencies, facilitatepost-merger integration activities and drivequantifiable benefit to the organisation Ensuring that the people and organisationalconstructs are in place to adopt these changesand drive the delivery of the required businessoutcomes.7This Deloitte point of view highlights the keyconsiderations for successful implementationof an Integrated Performance Managementapproach.In addition, based on leading practice IPMapproach to enabling change, we have notedsome areas for consideration to help deliver criticalbusiness outcomes.
1 Why is IPMimportant?1.1 What is Integrated PerformanceManagementIPM is an interrelated set of activities, relatedto the metrics, processes and systems usedto effectively monitor and manage anorganisation’s business performance.It includes nine interconnected business disciplinesthat are enabled by technology and information,and driven by people and behaviours.IPM involves aligning an organisation’s approach tomanaging the business, its planning and reportingprocesses, its underlying data and systems andestablishes the environment and foundation foreffective and efficient performance management;and subsequent delivery on business outcomes andoperational results.We represent this using the IPM Wheel. The ninedisciplines can be grouped into three performancemanagement domains; Plan, Measure and Intervene.Figure 2: The Deloitte IPM wheelTechnologyIntervene andadjust activitiesto stay on trackCreate plans andcapability toexecute on thebusiness outcomesthat drive growth9. Forecasting1. Strategy8. Intervention7. AnalysisProcessPeople2. PlanningBusiness outcomes3. Budgeting6. ExternalreportingMonitorprogress againstthese plans5. ManagementreportingThe IPM process is acontinuous cycle; the loopmust be closed betweenIntervene and the nextPlan stages. To achievethis, current performancereports (e.g. KPIs, financialreports, project tracking) arereviewed to capture ‘lessonslearned’ for use as an inputinto the next cycle.4. OperationalreportingInformation8
IPM h9.9.ForecastingForecasting9. trategy1. orting4. s3. Budgeting6. Externalreporting5. Managementreporting8. Intervention2.2.PlanningPlanning2. Planning7. Analysis9. on8. InterventionTecPeopleTechnology7. ting6. titoioaaIPM consists of nine management disciplines,grouped into three domains:IPM domainManagement disciplineDescriptionPlanThese disciplines include understandingthe required business outcomes andconveying the strategy throughoutthe organisation through operationalplanning.StrategyUnderstand performance drivers or levers, for theoperational and strategic business outcomes theorganisation requires and define the supporting businessimperatives. Establish KPI’s.PlanningDefine, develop, prioritise and integrate initiatives that willsupport the business outcomes defined above.BudgetingCreate annual operating, financial and capital targets basedon plans developed and the expected business environment.Operational reportingSchedule and deliver reports and performance indicatorswhich provide business intelligence to address the needsof the organisation at all levels.Management reportingOnce operating results are closed and reported, performanalysis and measurement against targets, includingfinancial, risk and non-financial management information.External reportingExternal reporting of financial statements, treasury, tax andinvestor relations.AnalysisPerform standard and ad-hoc analysis of businessoperating performance across key operating andperformance measures.InterventionReview and improve performance management basedon analyses of process, technology, information andpeople components. Reward people when performanceobjectives are met.ForecastingCreating monthly or quarterly targets, taking intoconsideration operating results and business environmentissues.MeasureThese disciplines include reportingto external stakeholders, providingoperational and management reporting,and analysing and interpretingthe results.InterveneThese disciplines include taking actionto minimise the impacts of issues ortake advantage of opportunities as wellas rewarding employees.9Buout5. ManagereportinInfo
IPM 9. ForecastingForecasting9.9. ForecastingForecasting9.9. ForecastingForecasting1.1. StrategyStrategy1.1. StrategyStrategy1.1. StrategyStrategy8.8. InterventionIntervention8.8. InterventionIntervention8.8. InterventionIntervention2.2. PlanningPlanning4.4. OperationalOperationalreportingreporting3.3. BudgetingBudgeting6.6. ExternalExternalreportingreporting5.5. ManagementManagementreportingreporting4.4. mmaattiioonnIInnffoorrmmaattiioonnPeople3.3. BudgetingBudgeting6.6. ExternalExternalreportingreporting5.5. ManagementManagementreportingreporting7.7. AnalysisAnalysisBusinessoutcomesProcess7.7. AnalysisAnalysis3.3. BudgetingBudgeting6.6. ExternalExternalreportingreporting2.2. PlanningPlanningProcessProcess7.7. AnalysisAnalysisPeople2.2. PlanningPlanningPeopleTTeecchhnnoollooggyy5.5. ManagementManagementreportingreporting4.4. mmaattiioonnUnderpinning the nine disciplines are four IPMenablers, which, promote effective managementand execution of the IPM program.EnablerDescriptionProcessWell defined, understood and transparent processes provide accurate and consistent information,enables each of the IPM disciplines to complete and connect to the next discipline.Effective processes will align budgets to required business outcomes, support decision making, andprovide forward looking intelligence based on key drivers.People andorganisationEstablish and communicate a common understanding of value drivers in the organisation.Clear ownership and responsibility for operational results and performance through clearcommunication and understanding of business outcomes and key drivers.Reward, appraisal and feedback linked to business performance and targets to drive the rightbehaviours.Training and development on driver based performance management, and the impact this has onbehaviour, and execution of the nine IPM disciplines.Governance bodies to ensure the effective management and integration of the processes.TechnologyAn Integrated Technology Architecture and Common Information Platform assure accurate, consistentand reliable information through a clear management information and data quality strategy.Complementary, fit for purpose solutions and applications deployed to support business managementand reporting activities.InformationRobust, well governed and trusted data sources enable consolidation, integration and analysis of therequired financial, management, risk and other critical information and reports.Common data definitions and business rules drive integrity into the reported information and metricsthat support business performance management.10
Business outcomesonloogloy gychTecThenTechnology9. 9.ForecastingForecasting9. Forecasting9. Forecasting9. ForecastingForecasting9. 9.Forecasting9. Forecasting1. 1.StrategyStrategy1. Strategy1. Strategy1. StrategyIntervention8. 8.Intervention8. Intervention6. 6.ExternalExternal6. ionInofraomrmationInformationInformationBou6. ExternalreportingOperationalOperationalManagement 4. 4.5. 5.Management4.Operational5.Management tingInfIonrfmormaotnionInfaotrima tionThese four enablers drive the ability to executethe IPM management disciplines, allowingorganisations to attain genuine business outcomes:117. AnalysisBudgeting3. 3.Budgeting3. BudgetingExternal6. rationalOperational5. 5.ManagementManagement 4. 4.4. Operational5. Management ting4. Operational5. Management4. Operational5. Management reportingreportingreportingreportingAnalysis7. 7.Analysis7. Analysis3. 3.BudgetingBudgeting3. Budgeting3. Budgeting3. Budgeting6. External6. outcomesPeoplePeoplePeople7. 7.AnalysisAnalysis7. nning2. 2.Planning2. . Intervention2. 2.PlanningPlanning2. Planning2. Planning2. Planning7. Analysis7. Analysis9. FStrategy1. 1.Strategy1. Strategy8. 8.InterventionIntervention8. Intervention8. Intervention8. InterventionPeopleonloogloy gyTecThenchTechnologyPeopleTechnologyTechnologyIPM domainBusiness outcomesPlan Creates a clear linkage between strategic planning, budgetingand management reporting Top-down guidance is provided throughout the organisation Finance and Risk can engage and support the business in order to planand budget Planning and budgeting is completed using standardised and commonapproaches across the organisation.Measure Management at all levels can understand how the business is performingagainst plans Management reporting is created using organisation wide standard processesand helps create ‘one version of the truth’, with the required insight available Financial reporting is created utilising standard processes that are controlled Business management uses its time to focus on analysing results and notmanipulating information and reports.Intervene Allows management the ability to take corrective action, through initiativesand projects required to achieve required business outcomes Allows management the ability to update forecasts based on market andeconomic conditions Information learned in these processes is used to update the strategy andnext year’s plan and budget, thus enabling the continuous process.5. Manrepo
1.2 Why take an Integrated PerformanceManagement approachTaking an Integrated Performance Managementapproach to business change programs improvesthe quality, agility and relevance of businessoutcomes across the organisation and brings aboutfocus, integration, alignment and behaviour.The benefits an organisation will expect include: Improved organisational agility, improvementsin the ability to respond to business changes,integrate acquisitions or, deal with the impactof regulatory change Leading practice and interconnected approachesto management disciplines like planning,budgeting, forecasting, management reporting,external reporting Focus on the value adding initiatives thatare aligned with desired business outcomes,bringing about improved decision-making andfocus on forward-looking enterprise directionthrough better understanding of the mostrelevant information Organisational and behavioural constructsdeveloped with incentives, reward and learningand development linked to business outcomesand their drivers The right systems in place doing the appropriatejob, in the best way to deliver insight,compliance, analysis and other informationas required Technology platforms and information availableand governed with consistent quality, granularityand availability to support the business,and performance management processes Financial performance linked to riskmanagement and enterprise governance A comprehensive reporting strategy, that startswith the right KPI’s and dashboards beingin place to focus on value drivers One trusted version of the truth across finance,risk and treasury and other business units.1.3 What are the risks of not takingan IPM approachWhere organisations do not use an IPMapproach they fail to integrate the variousstreams of work or to make connections acrossthe organisation. This results in significantlyhigher risk of failure and, at best, deliverssub-optimal outcomes across disparateproject streams, seriously limiting the overalleffectiveness of the program.Working with various large global organisations,we’ve identified a set of symptoms resulting fromtackling IPM components in isolation. Thesesymptoms will exacerbate risk of program failure: Poor understanding of the strategy, businessoutcomes, goals and performance levers acrossthe business Long-range planning activity not connected tothe desired business outcomes Organisational misalignment of objectives,initiatives, resources and individual targets Inefficient budgeting process Failure of reporting and analysis to highlightissues in a timely and accurate manner Behaviour not aligned and linked toorganisational performance goals Data exists across multiple systems withouta standard set of business definitions acrossthe enterprise.These are classic execution issues resulting fromthe complexity of multiple streams operating inisolation leading to siloed activity.IPM provides organisations with the ability toaddress these symptoms at the root cause level,optimising project outputs and driving to thedesired business outcomes.12
2 How to implement IPM?Leveraging proven IP tailored by applyingestablished guiding principles and testingwith an IPM maturity assessment model thatwill guide where to start and how to proceeddelivering efficiencies and quality assuranceOrganisations should take the following stepsto define the scope of their approach toeffectively implement an Integrated PerformanceManagement program.2.1 Establishing guiding principles andeducating your leadersIt is important to start at the top, engaging businessleaders and establishing a strong foundation builton guiding principles.FocusDo we have a sharedunderstanding ofwhat drives valuecreation across ourorganisation.Have we identified andunderstood the valuedrivers of our business.Do we measure theright KPI’s – is the dataavailable at the rightlevel in the organisation.Do we plan on a valuedriver basis can wemeasure executionagainst what we plan.13AlignmentAre targets basedon value driverscascaded throughthe organisation.Are our projects andinitiatives linked tovalue drivers andbusiness outcomes.Do our executive,divisional and businessunit leaders have clearaccountability andcontrol.Are metrics availableand aligned with KPI’s.IntegrationAre finance, risk,IT, HR, and businessmanagement workingtogether as enablingbusiness partners, withsystems and processes inplace to assist planning,delivery, measurement,analysis and interventionand of businessinitiatives and outcomes.Are the planning,measuring andintervention processesinterlinked.Is there an integratedtechnology, data andreporting strategyin place.This creates the right environment upon which asuccessful program of initiatives and activities canbe developed.While there is no master list of guiding principlesthat can be applied as a template across allorganisations, there is commonality in the types ofquestions that a company should ask in order toestablish its own IPM program guiding principles.Done correctly, this will shape the scope, vision andimplementation approach for delivery a successfulIPM program.The questions below help build the guidingprinciples for each organisations IPM program,and the answers inform the creation of the IPMroadmap and defines the vision and scope:BehaviourAre rewardmechanisms alignedwith business valuedrivers and initiatives.Can we deploy anddevelop the righttalent to drive businessperformance acrossour business.What will be theimpact on our peopleof changing toa performancemanagement culturearound businessoutcomes.Do our people all knowand understand thereason we focus onvalue drivers andmeasurement.IPM guidingprinciplesIPM visionIPM scope
The benefits here are: The process of communication and jointdiscovery will engage the executive, divisionaland business unit leaders creating alignment Building a common understanding of thenine management disciplines acceleratingorganisational engagement Define the scope of activities required to enablechange of this type and magnitude Promotes leading practice benchmarking,which fac
Integrated Performance Management (IPM) is an approach constructed on a set of management disciplines and principles, designed to help organisations accelerate desired business outcomes. Figure 1: The Deloitte IPM wheel Integrated Performance Management IPM is a framework that directs organisations to focus on and assess their current processes
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