©2014 Deloitte Touche Tohmatsu.
银行高管薪酬绩效福利
体系设计
目录
2
1 高管绩效管理体系现状诊断
2 高管绩效管理体系设计方案
绩效指标体系
绩效执行体系
绩效应用体系
高管绩效考核现状诊断维度
高管绩效考核
现状诊断维度
• 高管绩效考核的指标
设计和指标结构的合
理性
• 高管绩效考核的考核关
系、考核角色、考核流
程、考核周期等维度的
现状
• 高管绩效考核在短期激
励、长期激励等维度的
应用情况
绩效指标体系 绩效执行体系 绩效应用体系
21 3
3
绩效指标体系：提升个人层面指标权重，突出高管分管工作指标，增强全行战略指
标的考核力度
4
1
现状分析 优化方向 相关页面
1 指
标
结
构
• 全行层面指标在行长级别占90%，
在副行长级别占50%，共性指标过
高极易产生“搭便车”现象
• 降低全行层面共性指标占比，提高高管个人的
个性指标占比
P26-27
2 指
标
设
计
• 个人层面考核：未规定必须设置分
管部门的考核
• 以2013年考核来看，部分高管未设
置分管部门的相关指标，分管工作
指标的缺失不利于敦促高管提升分
管领域的工作业绩
• 规定高管必须挂钩分管工作指标：
✓ 分管部门/机构的高管：考核包括全行指标的
承接、分管领域相关的年度重点KPI指标、
分管领域年度重点工作任务考核
✓ 兼任部门/机构负责人的高管：考核包括全行
指标的承接、分管领域相关的年度重点KPI
指标、兼任部门/机构的绩效考核得分的直接
挂钩
✓ 其中，年度重点工作任务由直接上级下达并
对直接下级进行评分，目标设定时必须包括
事件的具体时间节点和完成标志
P17-25
• 全行层面考核：全行层面指标与董
事会战略目标的结合不够紧密
• 全行层面指标结构中，监管指标占
60%，全行战略指标占40%，战略
层面指标占比偏低，不利于推动全
行的战略达成
• 增强全行层面指标对董事会战略目标的承接力
度，提升战略层面指标的考核力度，在保证监
管指标达标的同时最大限度的激励战略目标的
达成，实现业绩提升
©2014 Deloitte T
P13-16
ouche Tohmatsu.
绩效执行体系：建立自上而下的考核关系，实现切实考核，明确考核中各方角色及
其主要职责，明确绩效考核流程，增强绩效考核监控
2
5
现状分析 优化方向 相关页面
1 考
核
关
系
• 目前绩效考核指标的提出方和打分方主要是资产
负债管理部、人力资源部等职能部门，自下而上
的考核无法建立压力的传导机制，使得考核指标
的设定和评价均存在问题
• 比如“年度重点工作任务”提出者是人力资源部确
定重点工作范围，高管本人最终选择重点工作项
目，在绩效考评时是由高管自我评估并提交书面
支持材料，这种方式直接造成了部门重点工作任
务的考核形同虚设
• 明确考核关系：建立自上而下的
考核机制，直接上级确定直接下
级的绩效指标、指标目标值，并
对直接下级进行考核评分，从而
实现自上而下的考核压力传导机
制
P34
2 考
核
角
色
• 高管绩效考核中各参与主体的范围、角色定位、
主要职责不够清晰，不利于高管绩效考核工作的
组织和推动
• 明确考核角色：明确高管绩效考
核管理的组织者，以及各参与主
体的范围、角色定位及其承担的
主要职责
P35-36
3 考
核
流
程
• 2013年度高管绩效考核是在2014年初才制定绩效
考评指标及其目标值，考核计划下达和绩效评估
放在一起，考核计划下达的时间过晚，不利于对
2013年度高管的年度工作产生积极的导向，同时
直接导致了存在目标值根据实际值设置的现象
• 明确考核流程：在绩效考核流程
中明确绩效计划下达、绩效监控、
绩效评估、绩效反馈等各流程的
时间节点，避免事后考核，形成
绩效管理的闭环
P39
4 考
核
周
期
• 绩效考核采取年度评估的形式，于当年末到下年
年初开展，单采用年度评估对于高管的年度中绩
效表现没有过程监控，不利于工作的优化调整及
推动年度绩效目标的顺利达成
• 采用年度评估、季度监控的形式，
增强对季度表现情况的监控和管
理，及时提出绩效改进方案
P40
绩效应用体系：明确绩效考核结果与高管薪酬发放的挂钩机制，增强高管绩效考核
的实际激励效果
3
6
现状分析 优化方向 相关页面
1 短
期
激
励
• 按照我行高管薪酬管理文件规定，绩效年薪＝
目标绩效年薪×（年度绩效考核得分/100），绩
效系数封顶，但在实际执行过程中，由于上
级监管机构对我行高管实施干部薪酬管理，绩
效考核结果对于绩效薪酬发放并无实际影响
• 逐步建立和完善挂钩机制，在当
前阶段，建议对于市场化招聘的
高管，体现根据绩效考核结果对
绩效薪酬的切实浮动
P42
2 长
期
激
励
• 按照我行高管薪酬管理文件规定，对高管实施
长期激励制度，但目前高管层尚未建立长期激
励机制，绩效考核结果与长效激励机制并无挂
钩
• 在建立起长期激励机制后，明确
长期激励触发条件和绩效考核结
果的挂钩方式，增强考核的实际
激励效果
P42、
长期激励
优化设计
报告
目录
7
1 高管绩效管理体系现状分析
2 高管绩效管理体系设计方案
绩效指标体系
绩效执行体系
绩效应用体系
本次高管绩效管理体系的优化设计的核心原则
强化个性考核，弱化共性考核
• 增强高管与个人绩效表现（个人分管领域工作情况）的挂钩力度，降低和全行指标的挂钩权重，
避免搭便车和大锅饭现象
考核自上而下，实现切实考核
• 高管绩效考核自上而下，直接上级决定直接下级的绩效指标及其目标值，并在绩效考评阶段对直
接下级的绩效表现进行直接评定，确保压力进行自上而下的传导，实现切实考核
明确考核执行体系的各方角色，推动考核顺利开展
• 明确高管绩效考核的组织者、审批者、考核者、被考核者、数据支持者，确定各方的主要职责，
通过明确的权责划分推动考核工作的顺利开展
明确考核流程，避免“事后考核”
• 建立和完善高管绩效考核流程，明确时间节点和关键步骤，以及在每个关键步骤中各方的主要工
作，建立绩效流程的闭环，避免出现“事后考核”
8
高管绩效管理体系的设计框架
huishang银行战略规划
高管绩效管理体系设计框架
外部
政策
监管
要求
行业
最佳
实践
绩效执行体系
▪ 考核关系
▪ 考核角色
▪ 考核流程
▪ 考核周期
▪ 指标设计
▪ 指标结构
绩效指标体系
绩效应用体系
1 2
3
9
▪ 短期激励
▪ 长期激励
目录
10
1 高管绩效管理体系现状分析
2 高管绩效管理体系设计方案
绩效指标体系
绩效执行体系
绩效应用体系
绩效指标体系设计框架
绩效指标体
系设计框架
指标设计 指标结构
1 2
• 高管绩效指标的设计是指高管
绩效指标的组成结构以及各个
组成部分指标的设计方式
• 根据高管的角色定位，高管的
绩效指标设计主要包含三个部
分：
✓ 全行层面考核指标设
计
✓ 分管领域考核指标设
计
✓ 公司治理层面考核指
标 设计
• 高管绩效指标的结构是高管绩
效指标各个组成部分的比例关
系；
• 根据不同类型的高管，绩效指
标的三个部分设计差异化的权
重
11
高管绩效考核指标设计：高管绩效考核按照其角色定位，包含全行层面考核、分管
领域考核、公司治理层考核三个维度
全行层面考核：
全行整体业绩表现
高管绩效考核框架
分管领域考核：
分管领域的业绩表现
全行业绩的经营者 分管领域的领导者
角色
定位
考核
内容
指标
设计
方法
核心
优化点
考核全行年度整体的业绩指标完成
情况
▪ 结合战略要求和监管要求，分解
全行绩效指标
▪ 运用EVM企业价值地图，从提升
股东价值、营收增长、成本控制、
资本管理、管理提升五个维度对
绩效指标进行分解
考核分管领域的绩效表现及工作完成
情况
▪ 全行指标承接：按照分管领域承接
全行指标
▪ 分管领域KPI考核：运用EVM分解
分管领域的核心业务重点指标
▪ 重点工作考核：根据业务发展要求，
分解当年度重点工作任务
▪ 兼任部门/机构考核结果：直接挂钩
兼任部门/机构的考核结果
✓ 增强对战略目标的承接：通过
EVM分解，增强全行层面指标和
董事会战略目标的承接力度；
✓ 提升战略指标的考核力度：考核
以战略层面分解的指标为主，监
管指标考核达标率，最大程度的
激励战略目标的达成，实现业绩
提升
公司治理的管理者
公司治理层考核：
公司治理工作表现
考核高管在公司治理层的工作表现
▪ 监事会考核：年终由监事会对高
管/董事进行履职评价
▪ 董事会考核：在公司治理中，高
管/董事受到董事会问责的情况
✓ 增强对高管分管工作的考核力度：
通过EVM分解高管考核指标，并
根据高管分管领域匹配绩效指标，
体现分管工作的绩效表现
✓ 明确重点工作任务的考核方法，
明确重点工作任务“自上而下”的
下达和考核方法，同时制定评分
标准
✓ 考核高管在公司治理中的表现：基
本维持原考核方法，通过监事会履
职评价和董事会问责制度考核高管
在公司治理中的工作表现
1 2 3
1
12
1 全行层面考核指标的设计：增强对于董事会经营计划的承接力度，结合外部监管要
求，分解年度全行绩效考核指标
全行级绩效指标体系
董事长、行长年度工作会议讲话
2014年报董
事会综合经
营计划
战略要求相关指标 监管要求相关指标
《金融类国
有及国有控
股企业绩效
评价暂行办
法》要求
外部监管机构法律法规要求
战略发展要求 外部监管要求
全行层面考核：
全行整体业绩表现
高管绩效考核框架
分管领域考核：
分管领域的业绩表现
全行业绩的经营者 分管领域的领导者
角色
定位
考核
内容
公司治理的管理者
公司治理层考核：
公司治理工作表现
1 2 3
13
Provide staff with Improve use of
Route low-value Optimize depreciation
Improve brand Improve management responsiveness to sell offers to customer product and service and non-strategic service lifecycle market- and supply- service withdrawal forecasting and service requests to planning and IT, telecom and purchased and leased demand planning Improve collaboration Improve/standardize and forecasting products and Improve terms on
Shorten production better information and national/global transactions to lower- methods/lives for Improve terms Utilize more efficient Consolidate Improve terms on and benchmarking of
strength and good will of product lifecycles customer requests needs bundles business units management driven promotions and retirement campaign execution appropriate staff prioritization skills and network resources real estate, furniture processes and tools with vendors M&A processes capabilities intellectual property materials
purchases cycles tools purchasing power cost sales channels property, plant and on infrastructure IT systems inventory materials credit/receivables
equipme
nt
Optimize
valuation
Improve quality and Pursue joint-venture, customer Improve understanding of Improve use of Coordinate pricing of Improve product and Route low-value Provide staff with Improve technology Improve terms with
Provide staff with Increase focus on Improve business Improve asset Improve collaboration Improve coordination Align production and Improve assignment Differentiate treatment and costing methods Increase
assignment of sales partnership and OEM Maintain competitive relationships and competitiveness of business unit supply- and capacity- complementary service launch Consolidate/realign transactions to lower- better customer and and data risk service providers better HR
information higher-value vendor performance reporting management with partners and Reduce procurement with business merchandise ordering of transactions to of customers/ for inventories
leads arrangements functionality and value interactions across all product and service performance and driven promotions products and services processes sales territories cost sales channels order information management (security, energy, etc.) and tools partnerships processes processes
customers cycle times partners schedules with appropriate staff segments (LIFO, FIFO, uniform expandable equipment merchandise in-time procurement of credit/loan portfolio
capitalization, shrinkage,
infrastructure
obsolescenc
e, etc.)
Improve skills of Improve terms with Improve utilization of Improve demand
Increase use of Improve routing of Ensure full utilization
services to new service features, Improve quality affinity programs transition points utilize offshore cash/ Shorten time-to- Improve price/margin design and Improve terms with cost service and Improve due-date management improvements processes and tools equipment and management Improve financial product development service providers
production channels / forecasting vendor-managed/ service requests to of tax carryforwards Divest low-utilization flexible/expandable IT vendor-managed/ vendor-managed/
customer segments functionality and value assurance programs based on volume and (life events, ends of assets and move market knowledge of staff management sales channels information channels reliability information and tools (HVAC, cabling, etc.) for assessing staff supplies processes reporting efficiency staff (delivery, warehousing, etc.)
Reduce downtime processes, skills and vendor-warehoused appropriate service (credits, net operating infrastructure systems vendor-warehoused vendor-warehoused
tools inventory
channels losses, capital losses,
etc.)
Consider tax
implica-
(Business and Financial Strategy, Mergers and Acquisitions, Tax delivery cycle time / Remove barriers to Improve account Improve brand Implement affinity ties around risk man- Improve features and Improve coordination Improve channel Improve skills of Improve skills of Improve skills of order Consolidate and/or performance
Improve skills of HR Improve terms with Provide staff with depth and quality of around product Improve collaboration Improve incentives Improve skills of Improve skills of Improve skills of tions in the location/
Improve product and switching management skills of strength and good will programs agement activities functionality of with suppliers and management sales staff service staff management and re-architect data management staff
service providers better managerial financial information development with vendors around production inventory and merchandising staff service staff selection of facilities
(distribution
centers, service
Build tax
opportunities
centers,
branches,
etc.)
Improve Tailor cross-sell/up- Offer value-adding Divest non-performing Improve product and Improve execution of Improve product
and Improve sales Improve routing of Improve forecasting, Increase utilization of Improve terms on Improve capacity/processes processes and tools
tools (servers, routers, network and fixtures
Improve
Improve Improve
customer experience Increase utilization of management customer experience Improve identification Improve investment Improve brand understanding of understanding of relationship/account Improve service and vendor-managed/ Improve design, Improve real estate Improve procurement Improve cash/treasury and discontinuation of receipt processes production scheduling Improve inventory merchandise Improve service and
function/department Reconfigure facilities / Utilize more Improve Improve Tighten credit/loan to lengthen payment communicate and prediction of and launch of determination of key and benchmarking of identify and assess ing of stakeholder Improve flexibility Develop and leverage
(purchasing, fulfillment, modular, reusable approaches to (purchasing, fulfillment, of valuable customer returns on cash/ awareness / Elevate customer price customer, product development support processes vendor-warehoused development and design and develop- recruitment and processes strategic planning management unsuccessful (raw materials, intermediate and staging receipt and storage ordering and receipt support processes on proactive tax Increase
utilization of efficient production demand forecasting demand forecasting terms cycles and reduce governance policies industry and market cohesive program performance metrics business process partnering interests (customers, of business strong/unique partner
usage, support, service, designs customer segments usage, support, service, relationships treasury funds brand image sensitivity
and channel processes
Provide staff with
Provide staff with
Tailor marketing and Improve product/ Proactively manage Improve effectiveness capacity to other
Improve Align product and Improve definition of better customer better customer
- Improve control / reduce risk sales approaches to service R&D transition points of cross-sell/up-sell Improve retention and enterprises communication and service prices with product and service information information Improve invoicing/ support and demand planning performance better product and program case development service introduction/ forecasting forecasting Rationalize production forecasting information Improve management Divest low-utilization use of
leased merchandise order Rationalize production of delinquent of payments across standing of regulatory communication of accountability/ communication continuity planning business processes delivered to and versatility of IT Develop and cultivate
customer segments and deployment (life events, ends of processes win-back processes (production capacity, service coordination with value to customers specification (demographics, inquiry (profiles, transaction billing processes administration processes and tools assessment service information management and analysis launch processes processes, skills and processes, skills and quantities and timing processes, skills and (profiles, transaction of transfer pricing real estate
production equipment quantities and timing quantities and timing accounts business units requirements strategic directions authority of program around improvement and disaster recovery across partner shareholders systems and good will
history, etc.)
histories, etc.)
Improve staff Improve incentives Improve incentives Improve Consider
tax Increase use of
(Marketing, Sales, Delivery/Provisioning, Billing and Service) marketing skills of and unbranded account/relationship product and service Improve brand federal, state and reliability of products margins/profitability Improve terms with incentives around around service around order establishment of and incentives in location
distance/on-line Utilize national/global business accounting and product and service vendor-managed/ Improve skills of around inventory/ around merchandising incentives around transactions
staff products development bundles strength and good will local quarterly esti- and services into sales incentives advertising channels sales efficiency efficiency and management adherence to service- and selection of learning purchasing power
management staff allocation of shared/ specifications vendor-warehoused production staff distribution efficiency efficiency service efficiency (income deferral, location
Improve
processes
Improve value / with design, Improve Improve identification understanding of License or sell agreements with understanding of Provide staff with for generating, Improve workforce Improve credit acquisition and selection, acquisition Improve procurement Improve Improve debt and Improve product Improve materials manufacturing and Improve retrieval Improve focus on planning, dispatch timeliness of tax Increase use
of Increase use of Improve Improve incentives for vendor relationships internal control Improve identification projects with program measurement and post-merger synergy structure and of opportunities to communication and unique physical
Decrease prices development and understanding of of cross-sell/up-sell churn/defection intellectual capital to partners product/service value better market and qualifying and planning and dispatch analysis contracting and contracting training processes program planning equity management conception/initiation efficiency of quality control processes higher-value vendor and assignment provision and cash flexible
facilities flexible/expandable collaboration with collaboration with accelerated/on-time to lengthen payment frameworks and of opportunities and and business reporting of and cost reduction implement durable, increase value to knowledge transfer resources
production partners customer needs opportunities drivers other enterprises (licenses, distributorships, to customers customer information assigning leads processes and tools processes processes processes
processes (travel, contract labor, etc.) processes processes processes production processes processes Improve
Improve capacity/
of marketing, product and service understanding of and reactive cross- of churn/defection Sell appreciated Align advertising with differential pricing Improve analytical field sales and demand planning Improve pick, pack deployment improvement and tion processes / processes risk management risk management design and Rationalize order better production delivery processes/ Improve coordination demand planning utilize offshore cash/ Increase use of effectiveness of plant Improve
logistics/ of standardized treatment of Improve management practices with bilities at corporate projects to deliver managerial business processes integrate merged communication with flexibility of partner resources
pricing strategies mechanisms (based on processes and tools telesales processes, skills and and ship processes processes deployment Increase employee (negotiation, execution and processes processes development quantities and timing information and tools algorithms with vendors processes, skills and assets and move leased real estate maintenance distribution efficiency components
customers/segments of debt portfolio business and risk and business-unit benefits progressively information across organizational and acquired stakeholder groups organizations and (thought leaders, managers,
processes
tools
Improve terms with Improve terms with Improve terms with Improve technical and Ensure proper Reduce salary and Increase use of Improve incentives Improve ability to development Improve contracting Improve
terms Improve terms with Improve terms with Improve terms with Improve consideration
tools for managing tools for managing Improve skills of service providers service providers service providers project management valuation of property benefits costs / vendor-managed/ around business utilize offshore cash/ performance and negotiation
skills on equipment service providers service providers service providers of tax implications in
demand/supply pricing performance marketing staff (network services, airlines, (network services, (delivery services, skills of staff for tax purposes Improve value of vendor-warehoused planning efficiency assets and move management of purchasing staff
purchases (transport, warehousing, (delivery, warehousing, etc.) (outsourced services, the acquisition and
information services, etc.) outsourced
functions, etc.) outsourced functions,
etc.)
Improve staff Improve terms on Improve terms on Improve terms on Improve incentives third-party product Improve contracting Improve terms with
Improve skills of R&D efforts through Improve incentives Improve terms with Improve logistics Improve terms on Improve terms on associated with self-
incentives around leased sales assets leased service assets leased assets around IT/network and service providers and negotiation skills service providers
financial management utilization of tax and around procurement service providers performance merchandise leased service assets constructed assets
marketing efficiency (computers, vehicles, etc.)
(computers, vehicles, etc.) (computers, vehicles, etc.)
efficiency
Target new Improve platform and Improve account
expansion of Refocus and/or refine
geographies portfolio strategies for management customer
retention priorities and
Target new segments time-to-market and
Increase emphasis on
within current time-to-production-
customer satisfaction
geographies
volume
Expand sales and
Increase number and
advertising channels
quality of product and
- Improve business processes Increase time spent Acquire new product responsiveness to Improve cross-sell Improve adherence to Develop, spin-off and communication and Improve tailoring of Provide staff with Improve utilization of Improve utilization of Improve managing system processes Improve Improve demand Improve capital compliance Improve Provide staff with Improve capacity Improve design/ Provide staff with Improve utilization of financing opportuni-
Improve terms consistency of Rationalize production Shorten production standardize credit A/P systems and anonymous employee Improve development and communication most important and mitigation of understanding of Improve value Improve product Develop and leverage
selling and service offerings customer complaints/ and up-sell contracts and sell new businesses coordination with offerings to customer better competitive sales staff service staff provisioning/ operations, mainten- (administration, security, payroll planning processes budgeting management prototyping, piloting better product planning processes, structure of better information and service staff ties to minimize after-
on property and manufacturing quantities and timing cycles assessment processes with days- reporting and feed- and analysis of across programs and managerial operational risk partner strengths, delivered to innovation processes political relationships
Increase focus on Increase focus on Increase focus on Increase focus on Increase emphasis on
Change What You Do high-value/high- Broaden product and
potential customers service offerings potential customers potential customers potential customers from company assets
- Whom you target and serve Increase focus on R&D, product Rationalize Increase focus on Increase emphasis on developing and Increase emphasis differentiated pricing Rationalize and/or Rationalize and/or Improve focus on cost delivery/ Rationalize IT outsource design and outsource learning Consolidate or business unit align financial Increase emphasis on Increase emphasis on Improve focus on designing and merchandising service prevention / tunities and issues Develop business Outsource business Develop low-Inventory designing for management of management of cation between the customer, product, Establish program/ Improve effectiveness
improvement and cross-company of stakeholder groups Establish agility and development of
most profitable innovation, and customer portfolio most profitable customer retention protecting intellectual on differentiated across customer refocus product and refocus product and segments with lower installation channels application portfolio development and development outsource strategies with accounting and modular, extensible, designing for higher-value products packaging strategies Reduce need for into
business planning models with low real functions business models manufacturing credit/receivables payables across board, management, advertising, sales, project delivery as a of organizational innovation as key collaboration as a key and establishment of flexibility as key strategic assets as a
products and services product
leadership- Where you deploy resources
Increase focus on Increase emphasis Increase emphasis on
Increase focus on
most effective sales on design for account/relationship most effective sales Create barriers to divestiture and price-insensitive pricing effectiveness/ refocus channel/ cost sales channels treatment of cost billing channels telecom and network outsource outsource benefits
Refine vendor tures and governance financial strategies outsource product consolidate vendor design for production logistics and on a national/global higher-value customer
- Which operations you outsource and advertising configurability/ development and advertising switching reinvestment customer segments price optimization media usage (telesales, outlets, self- customers/segments (automated, self-service, equipment and improvement and administration strategies models with business with corporate development portfolio efficiency distribution strategies basis relationships business decisions offices, dealerships,
production lines and segments and components business units favorable payment vision, values and scenario-based management of looking information structures and partnerships, mergers relationships as innovation as key assets
channels
customization
Improve
access to
information and products and services customer interactions understanding of Solicit and respond to Improve managerial Improve demand and pricing of advertising better product, service better product and processes around diagnostic, resolution Increase utilization of Improve employee of procurement accounting and ment processes product development higher-value vendor Rationalize production merchandise order Rationalize order better product, service methods and selec- Increase use of Increase utilization of
Divest low-demand/ Divest obsolete Improve collections and benchmarking of and management of budgets and capital project management to launch ment of regulatory and speed of delivered to depth, quality and unique information
analytical tools for new segments/ (purchases, support customer needs customer feedback methods and tools forecasting promotions approaches to and competitive service information merchandise returns and replacement real estate retention programs transactions to measurement (direct and indirect tax channels relationships quantities and timing quantities and timing quantities and timing and contract tion of accounting leased infrastructure production equipment obsolete inventory materials
processes A/P performance regulatory compliance programs with methods and tools improvement efforts compliance communication with employees timeliness of business resources (customer,
Customer Strategy, Relationships and Interactions Improve sales and Apply brand to new
Improve incentives for Offer value-adding
Improve alignment of Improve product- and
Improve account Shorten order-to-
staff incentives with service-innovation
management delivery cycle time / Establish customer
Human Capital Strategy and Management strategic objectives
skills of staff methods and tools Improve product and communities
Do What You Do Better
Improve effectiveness Improve reuse of Improve Implement
proactive Improve identification
- Strengthen governance approaches advertising and sales components current customer sell and up-sell
candidates assets
process
es
Tailor products and
Evolve product and
Improve
totaletc.)
high-value/high- high-value/high- high-value /high-
generating revenue Acquire competitors refocus product
and
Improv
efeedback
approaches/models agreements
capabilities
contracts and leases, etc.)
Tailor account
Improve total
Implement pricing and Proactively
manage Improve ability tobreadth contracts and
leases, etc.) between geographies
satisfaction
campaigns
Improve staff
Build customer
incentives for cross-
satisfaction and
selling/up-selling
retention into staff
products and services
capital
channel
s
incentive
s
Improv
e
offering
s
Increase
emphasis
on supply chain Increase use of Increase focus on Focus sales efforts on Improve emphasis on Consolidate or outsource operations cost real estate and Improve focus on catalogs Align M&A strategies Rationalize portfolio of higher-value customer Design products to Increase use of lower- outsource logistics Refine vendor/
Increase use of Migrate income to Outsource business design for Increase emphasis Rationalize raw Increase focus on
management promotions higher-value products higher-margin product quality and outsource billing and maintenance facilities / Relocate employee retention (equipment, office supplies, with business financial services segments and use cost-effective cost production and distribution
supplier strategies cheaper service low-tax jurisdictions functions manufacturability and on build-to-order materials creditworthy customer
(production,
distribution
and sales
pipelines)
Obtain exclusive
Improve
etc.)
(hedging transactions, products and
services sales channels processes and
tools
Defer and reduce Improve quality and
Build product
Improv
edistribution centers
needs
information
capacity, etc.)
sales channels
Increase focus on Convert free services Improve focus on Improve focus on Consolidate or outsource order outsource design, outsource property Consolidate or Rationalize/ capital budgets and enterprise-wide cost product materials-efficient Consolidate or Increase focus on outsource designing for service Accelerate or defer Rationalize
Defer/change timing Increase emphasis on Increase emphasis on customer segments Rationalize/ Build values and Improve integration of Improve effectiveness Increase focus on key cross-business-unit Increase emphasis on management flexibility of for ownership/licens-
product innovation to fee-based services higher-value higher-value outsource service and fulfillment functions development and management outsource payroll consolidate vendor program plans with financial reporting development production outsource production higher-value products merchandising efficiency and self- income/expenses production facilities
of capital investments high-turn products designing for with low credit/loan consolidate vendor ethics into corporate short- and long-term of program/project performance metrics and cross-company operational integration strategies for key organizational ing of intangible
segments customers/segments support operations (pick, pack and ship, deployment services functions functions portfolio business priorities standards channels
mechanisms functions and partners functions service
Increase focus on Improve focus on Increase focus on Rationalize and/or Increase
use of lower- Differentiate service Increase use of lower- Consolidate IT, Consolidate or Consolidate or
products and services segments service portfolios service portfolios average cost-to-serve (self-service, partners, etc.) functions functions
procurement functions enterprise strategies analysis functions scalable designs materials efficiency
Rationalize and/or Rationalize targeted Rationalize targeted Rationalize and/or Differentiate treatment applications across Consolidate company Consolidate or Manage procurement align business align financial Rationalize and/or Rationalize and/or Rationalize and/or Rationalize and/or Rationalize and/or Rationalize and/or permanently lowering
Rationalize and/or Rationalize and/or Rationalize and/or Rationalize and/or Refine credit/days- Refine days-
service portfolios customer segments segments service portfolios segments organizational real estate/facilities functions basis management and
management and service portfolios portfolio portfolio portfolio portfolio offered the company's
Improve campaign Increase use of lower- Consolidate device Improve terms on
company-wide Improve terms on Improve complianceprocesses and tools
(contact centers, automated
Improve tailoring of Provide
staff with
Improve structuring
marketing and customer segments
information
Improve terms with Improve service and Improve terms with
of international staff Improve
incentives Improve management Improve tax collection Improve
incentives
service providers support performance service providersof trade/indirect taxes and remittance(researchers, information management processes
(contractors, network
services, advertising (sales/use, VAT, GST, etc.) methods and
tools
channels,
etc.)
and services products and services ease of service operations services business operations promotional materials, etc.) objectives
providers products materials channels functions
higher-value Bypass current Design products for Improve emphasis on Consolidate or tax administration global HR practices Increase use of lower- business insight and realign product Increase focus on
Increase quality and Increase use of lower- Rationalize/ Consolidate or for ownership/licens-
advertising channels/ channels / Sell ease-of-use / self- design for packing/ outsource end-user activities
(internal/external, onshore/ cost channels
media directly to customers service shipping efficiency support (compliance, assessment,
offshore, etc.) (self-service, etc.)
voice
response,
web, etc.)
effectiveness efficiency
level targets facilities
billing staff
stores
installation processes ance and changes energy, HVAC and processes and tools processes processes and testing processes information and
tools skills and tools distribution networks tools
Provide staff with
Improve policies and
capacity,
etc.)
inventory testing processes ment processes orientation processes (equipment, supplies, etc.) processes practices efforts
materials, finished processes processes processes
Improve processes for
Improve operational
Improve end-user Improve capacity/ Improve Provide staff with Improve Improve business
Improve product and Improve demand Improve demandprocess
es
Improve selection, Improve real estate
Improve service
Improve installation/ Improve real estate Improve salary and Improve contract Improve operational
Improve financial Improve
Improve
dispatch,process
es
services, consultants, etc.)
support, international equity,Improve tracking and
Improve terms on
recovery of indirect purchased and leased impacts of business Optimize utilization of Improve terms with performance merchandising
performance of compensation and
taxes (sales/use, VAT, assets (PCs, servers, initiatives available sales/use
financial services
management methods and tools GST, etc.)
network equipment, leased (M&A, consolidation, tax exemptions
lines,
etc.)
maintena
nce)
processes self-service
compliance)
Improve
terms with(payroll, benefits, training, of procurement staff
(information services, staff economic develop- efficiency
(outsourced functions, etc.) management purchases (computers, vehicles, etc.) (plant, facilities, internally-
etc)
employee benefits
inventory
Implement/im
prove
performa
nce
benefits administra-
management
process
es Improve assignment Improve
Improve tax manage-appropriate staff
processes
manage ment)
Improve
product
costs around procurement
around financial
(immigration, payroll, staff
efficiency
(equipment maintenance, information and tools
(asset, budget, price/cost,
methods and tools delivery, warehousing,
etc.) treasury, debtor/creditor,
efficiency
consultants, etc.) ment incentives
Improve skills of Improve cost Improve
definition of Increase use of
processes
processes
provider
s
Improve Improve
identification Improve ordering and
Improve
managem
ent
efficienc
y
Improve alignment of Strengthen
Increase use of lower- Increase focus on
outsource recruitment on a national/global planning, planning, refocus product
and refocus product refocus product refocus product refocus product refocus
services
organization struc- Improve alignment of Consolidate or Rationalize/ Increase emphasis on Refine/align Manage purchasing Improve focus on Maximize tax benefits Reduce number of Consolidate Rationalize and/or Increase emphasis on Improve management Increase focus on
Strengthen and Increase emphasis Increase emphasis on Increase focus on Improve effectiveness Increase proactive management of key Establish product, Increase emphasis on
Improve utilization of
Focus efforts on
Improve
materials
performance Improve management
of trade and indirect Improve management capitalization of costs
management
of transfer pricing
methods
and tools
tools
tools
com
ponents,
etc.)
Improve
production
management performance
management benefit programs
methods and tools management
methods and tools (deferred and equity-based
Provide staff with Improve transport and
Improve capacity/ Improve ability to
efficiency
distribution staff
Improv
e
forward-looking development component reuse consistency of cost logistics
and consolidate vendor outsource service ing of intangible
materials distribution channels portfolio operations assets
(patents, trade
relationships processes outflow
forecasts
Improve Improve service
Improve tax benefits
methods
and tools
Improve demandbetter customer
tools
histories, etc.)
Improv
e
Improve incentives Improve incentives
Improve staff into real estate
Increase emphasis on Refine and/or align
Increase emphasis on Integrate tax oppor-for distribution (central vs. local service
processes
Rationali
ze
methods
and tools
etc.)
Improve
focus on
Increase focus on
Rationalize and/orinformation
efforts
Improve breadth, Improve
incentives
process
es
Improve budgeting
License or acquire
estate
requirements
data centers, branch IT systems, refocus customer use of common of
credit risk across vendors with
(M&A, consolidation, out- retail outlets, etc. service
mechanisms distribution channels
tax borrowing costs
facilities materials
facilities
equipment
refocus product and refocus product and
refocus product refocus product
service portfolios service portfolios portfolio portfolio receivable strategy outstanding strategy (composition, selection, and tax strategies collaborative
program proactive perform- operational and acquisition relationships flexibility strategic assets
Increase
Rationalize
Improve
terms on IT
systems
production equipment vendors/partners vendors/partners payment cycles policies threats objectives operational and
programs mutually beneficial stakeholders across organizational (facilities, land, etc.)
Increase
emphasis onservice
use of flexible and Divest low-utilization Improve terms
on Increase use of just- Improve management
Improv
e
Increase emphasis on Coordinate Coordinate
Improve communi- Improve alignment of
efficiency across business units business units shareholders and the service, support, and key competency structures competencies
competency priorities competencies key competency
Increase
focus on
materials efficiency needs portfolio culture business
planning governance models
Improve
assessmentperforma
nce
Improve management Improve coordination Improve under- Improve Improve Improve
Improve business Improve integration of Improve value Improve flexibility
Leverage credit rating Strengthen and Improve identification Improve structuring
Improve Improve assessment Improve ability to Improve understand-
shareholders, regulators, processes relationshipsinterest rates and procedures trends portfolios and targets performance opportunities
Improve customer Leverage breadth of Improve/implement Improve alignment of Improve
rease focus on Improve ability to Improve identification Improve Develop and utilize
Align internal audit Improve strategy Increase integration of Improve
ability to Improve agility and Develop and utilize
Structure programs/ Improve analysis of Improve
development
capa-
objectives
levels
Improve
alignment ofstrategic
priorities
Improve
executive
development, Improve vendor and non-
monetary for collecting and
recruiting and management skills of
recognition of staff implementing
succession planning staff
contributions employee ideas
Improve
identification,
Improve risk planning, assessment and Improve assignment Improve quality and Improve sharing of Improve sharing
of Improve value Improve product, Develop strong
mitigation and control execution of of resources to consistency of knowledge across
knowledge across delivered to other service and process customer
approaches M&A/divestiture projects performance organizational
organizational stakeholders innovation skills of relationships andopportuni
ties
and priorities and project resources
priorities capabilities
networks
Improve and Improve alignment of Implement/enhance
Improve coordination Improve focus on prove identification Improveprocesses outstanding strategy back mechanisms business cases projects
information ople, process, tech- weaknesses and customers
Improve assessment Improve monitoring
Improve program/ Improve ability Improve manage-
financial performance
partnerships
assessment methods boundaries boundaries
(public, alumni, analysts, staff communities
and incentive systems tunities and issues of organizational Improve career and
breadth of staff
with strategies, values into business planning change in support of options and paths
technical skills
Align
managemen
t
Improve leadership Improve program/ and staff incentives
Improve recruiting
and management project management with company
effectiveness
skills of executives skills of staff
performance Improve monetary
Improve mechanisms
Clarify governance Improve breadth,Improve effectiveness Improve management Improve security ofroles and responsi- depth, quality andof legislative/lobbying of vendors/service applications, systemsbilities (delegation of timeliness of perform-efforts providers and data
ance
information
on risk-informed, continuous, proactive managerial, forward- of organizational pursuit of stakeholder
service and process leveraging strategic
terms ethics planning investment portfolios governance models and acquisitions organizational
priority competencies
Improve focus on HR and technology Increase focus on Increase emphasis
Increase emphasis on
internal controls and strategies with project quality and on people/talent
quality management
regulatory compliance business strategies risk management development
and benchmarking Increase emphasis on Increase considera-
Increase focus on Increase focus on risk Increase
focus on
Strengthen training/ Improve incorporation Continuously track Improve
access to Improve
education of board of risk analysis in and manage the and distribution of
process innovation
and audit committees business planning realization of project performance
skills of staffAlign compensation Integrate tax oppor- Improve management
Improve depth
Improve
qualitypartner
s
boundaries
organizations
Improve identification Improve tracking and Improve valueunderstanding of Improve assignment Improve
and assessment of communication of Improve physical
delivered to partners Improve versatility of Develop and leverage internal value and
of accountability and management ofrisk (strategic, operational, program/project
security of people (vendors, channel partners, managers and
staff strong brand market value of authority
partner relationships
etc.)
Improve
value
employees,
suppliers,
partners,
alumni, etc.)
Improve performance Improve conversion ofImprove company- Improve ability to Improve involvement and management of Improve integration of Develop and leverage
and reliability of IT strong relationshipswide monitoring and develop and spin-off of operational staff in risk and compliance IT systems across intellectual capital
systems/platforms into sources of com- (copyrights, patents,management of risks new businesses project delivery (strategic, operational and partner networks financial risks; regulatory (applications, equipment, petitive advantage
trademarks, etc.)
Increase emphasis on Improve
relationship Improve agility and corporate structurescollaboration
with partners stakeholder groups
structures assets (patents, trade
Improve
agility and
flexibility of
governance
models
platform
s
(launch through retirement) and
inquiries
Adapt current
Improve tracking ofchannels
requests, etc.)
products and services strategies relationships
strategies
profitabili
ty
Increase use of lower-
Consolidate or Consolidate or
etc.) facilities
deployment functions
markets and customer refocus
product and of customers/
Consolidate or
Consolidate or
Consolidate or
install,
provision,
etc.)
Consolidate or Increase use of lower-
Standardize product
Consolidate and/or
Consolidate and/or
reporting functions
reporting functions
Improve
alignment ofstrategies strategies
functions
Improve alignment of
Consolidate and/or
Consolid
ate/
Strengthen corporate Improve coordination Increase emphasis on Increase emphasis
Establish a culture Increase focus on
of operational, invest- enterprise-wide on continuous, centered on partnership, merger
Increase focus on Increase focus on Increase focus on
governance structures ment, financial, M&A,
program planning and
roles, etc.) across business units delivery ance
management excellence opportunities
stakeholder
business agility and
Establish process Establish
Improve identification
Establish Establis
h
Increase account- Improve breadth, Improve
Improve quality of Develop and utilize
depth, quality and company resources Improve identification ability of business depth, quality and
partnership and information provided unique production
timeliness of manag- on high-priority and management of unit leaders for tax
timeliness of business collaboration skills of to stakeholders
impact of decisions information
staff transparency &
Implement
integratedboundari
es
Improve
quality and
? 2004. All rights reserved. Confidential. 0104
risk identification and tion of M&A and realization of
targeted management and business continuity
management divestiture options
business benefits regulatory compliance
planning
Increase
emphasis on
Increase
use ofcustomer
value, risk, etc.)
Increase
emphasis
equipme
nt
mainten
ance
on
preventive
- What you provide Increase focus on
Consolidate or
Increase emphasis on
channel
s
Improve workforce Improve
accuracy and
and
tools
tools
between geographies
Provide
staff with
network services, disposition of
assets
information
services, etc.)
Provide staff with
Optimize accountinginformation
periods
activities and tax Improve anticipation Dynamically cancel or Improve benchmark- Improve access to
Improve mechanisms Develop and utilize
filings comply with and understanding of redirect ineffective/ ing of global effective and distribution of
for soliciting and
regulatory environ- current and potential obsolete programs tax rate against business
information addressing
ment regulations/legislation and projects
industry peer group
investment, financial, com-
progress
public
fulfillment strategies
Increase
focus on
segment
s
Increase utilization
Differentiate credit
Improv
e
Increase
focus on
unique
humannetworks
subject matter experts, etc.)
Improve
asset
development
skills of
staff
Improve
incentives
around
asset
developme
nt
manageme
nt and
overhead
costs
boundari
es
Improve talent
Build innovation and management
models improvement into
and programs
rewards and
etc.)
Shorten
order-to-Management and Performance Management)
service availability
Increase
emphasis on
service
launches
Improve
collaboration
staff
Acquire companies Improve incentives for
Improve cross- Improve customer
with relationships in product
development
(Design, Development, Deployment, Op erations and
targeted customer and innovation
service
availability
etc.)
Increase
use of
distribution
schedules
merchandisin
g, etc.)
inventor
y
Utilize more Increase use of
Increase use of
inventory
inventory
Manage
materials
sourcing
on a
national/glob
al basis
Improve
maintenance
of IT
systems
Increase
utilization of
IT
systems
Divest low-
utilization IT
systems
Improve
terms on
production
equipment
Improve breadth,
Improve focus oferial information
initiatives
Sell or lease
excess
(razors v. blades
/ product v.
shipping
charges, etc.)
Improve
audit and
performance,
tax, risk, etc.)
(fixed and
variable assets)
and tax co mpliance)
networks, etc.)
unique IT
resources
(applications,
networks, etc.)
Improve
visibility of
channel
s
Improve
focus on
service,
etc.)
Outsource property
Develop/integrate
negotiations,
etc.)
Improve
alignment of
and
alliances
Acquire companies in aligned
with product
targeted geographies
strategies
segment
s
Improve methods and Improve methods and
Improve sales Improve retention
Note: Many actions could logically be associated with tools for managing tools for
managing performance performance
other or multiple process groupings. For example, sales and marketing
innovation management management
many customer and product actions are likely to have performance
performance methods and tools methods and tools
Acquire
companies
Improv
e
pliance, data/privacy, etc.)
business units
Improve methods and Improve
methods andperforma
nce
Improve marketing Improve
sales
and advertising
performance
performance
management
methods
and tools
Improve order managementmanagement methods and tools local employment/ (sales/use, VAT, customsmethods and tools(utilization, performance, training incentives duties, etc.)
Improve utilization of
Improve HR Improve procurement
telecom tax incentives
performance performance
(credits, exemptions, etc.)
management management
methods and tools
methods and tools
Improve real
estate
Improve/cons
olidate
IT
performanc
e
capacity
planning,
etc.)
Improve
product
methods
and tools
Improv
e
market
values
program/proje
ct risks
(internal and external risk)
benefits
information
logy, data, etc.)
interests
resource
s
(methods,
equipment,
facilities,
etc.)
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)
(Recruitment,
Development,
Administration and
Performance
Management)
IT Strategy and
ManagementPerformance
Management)
Business Strategy and
ManagementManagement, Risk Management,
Compliance Managemen t, Program
Product Strategy, Development
and Production
(Innovation and Design, Supply
Chain Management, Production
Operations and
Logistics)
BUSINESS PROCESS GROUPINGS
All Process
Groupings
(Action may apply to
all processes)
- How you compete
- Align resources with strategies
- Hone strategic capabilities
- Manage tax impacts and opportunities
- Collaborate more effectively
- Satisfy customers, employees and other
stakeholders
heavy IT and HR
components.
Acquire New Customers Retain and Grow Current Leverage Income- Strengthen Pricing Customers
Generating Assets
Improve
Customer Interaction
Efficiency
Improve
Corporate/Shared Services
Efficiency
Improve
Development & Production
Efficiency
Improve
Provision
Efficiency Efficiency Efficiency
Marketing & Product & Account Cross-Sell/ Retention Cash/Asset
Demand & Price Marketing & Sales
Customer
Ful
Order
& IT, Telecom & Real Estate Human
Sales Service Management Up-Sell Management Supply Optimization Advertising Innovation Service & fillment
Management Support Billing Networking Resources
(Excluding Production Management Management Development
Procurement
Mater
ials &
Mer
chandise
)
Logistics & Service Income TaxImprove Improve Improve Improve ImprovePP&E Inventory Receivables & Payables
Efficiency Management & Governance
Effectivene ss
Improve
Execution Capabilities
Business Financial Product Materials Production Logistics & Merchandising Service Income Tax Real Estate & Equipment & Finished
Work in Notes & Notes & Governance Business Program
Business
e Operational Partnership & Relationship Agility & Strategic Distribution
Delivery Management Infrastructure Systems Goods Process & Interest Interest
Raw Materials
Accounts, Accounts,
Receivable Payable
Planning Delivery Performanc Excellence Collaboration Strength Flexibility Assets Management
Volume
Selling, General &
Price Realization Administrative
(SG&A)
Cost of Goods Sold
(COGS)
Property, Plant &Income Taxes Equipment Inventory Receivables
(PP&E) & Payables Company Strengths External Factors
Revenue Growth Asset Efficiency
selling/up-selling
service and retention
skills of staff
skills of staff
Improve
management
etc.)
Utilize available
Improve management
federal, state and
of indirect taxes
process
es
Optimize tax
benefits
used
software,
etc.)
Improve
management
taxes (sales/use , VAT, of transfer
pricing (M&A costs, R&D
costs,
GST,
etc.)
and ethics
processes
initiatives
(accuracy,
timeliness,
predictabili
ty)
Improve breadth,
Develop and utilizeplanning information
pr duct, market, etc.)
associated
with majorsourcing, site
selection, etc.)
Increase
emphasis oneffective
tax rate
Improve
focus of taxplannin
g
Utilize
international
Optimize
expense .)
Improve
identification
R&D tax
incentives
Ensure
adequate
documenta
tion of
and
application
of
between
geographies
credits and
incentives,
leasing
terms, etc.)
comp;
retirement
and
healthcare
benefits, etc.)
Manage
payroll tax
restructuring,
relocation etc.)
significan
t tax
positions
(earnings &
profits, transfer
pricing, tax
opinions, etc.)
authority,
segregation
of duties,
etc.)
c
mission,
ommunic
ate
Improve
monitoring
and resources, how best to get things done, and, at each step ask yourself, How will we
ultimately, how to win in the competitive improve this? This will help ensure that your
marketplace.
This Map is designed to accelerate the
connection between actions you can take and ▪ Start at the bottom. Working your way up,
shareholder value. It is not rocket science and it at each step ask yourself, Why are we doing
is not complete, but it can jump-start the this? This will help ensure that every tactic
process of focusing on the things that matter leads to shareholder value.
most and then choosing practical ways to get
them done.
tactics support your objectives.
incentive
s
stakeholder
feedback
Efficiency
Improve
profitability of
Improve
profitability of
R&D efforts
through
economic
develop-
ment
incentives
utilization of
tax and
Ensure tax
planning
Utilize tax-
effective
corporate
structures
names, IP,
etc.)
Utilize tax
opportuni-
commodities
trading, etc.)
mated tax
payments
Utilize tax-
effective
names, IP,
etc.)
Develop
and utilize
unique tax
expertise
德
勤
企
业
价
值
地
图
徽
商
银
行
战
略
要
求
董事会批准的
年度经营计划
董事长、行长年度
工作会议讲话
战略发展要求
1 全行层面考核指标的设计：结合德勤EVM银行业价值地图及huishang银行战略要求，
归
纳huishang银行主要价值驱动因素
Operating Margin
(after taxes)
Expectations
Shareholder
Value
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 TM
(Practical paths to increase shareholder value)
It抯easy to say shareholder value is important. Here are two simple ways to use it:
Not so easy to make it influence the decisions
that are made every day: where to spend time ▪ Start at the top. Working your way down,
提升股东价值
营
收
增
长
成
本
控
制
资
本
与
风
险
管
理
提
升
为达到提升股东价值的目的，可从实现
以下四个关键绩效领域做起：
• 营收增长、成本控制、资本与风险、
管理提升
huishang银行主要价值驱动因
素
14
1 根据huishang银行企业价值地图，结合外部监管机构的考核要求，运用EVM工具分解
得出huishang银行全行绩效考核指标
提升股东价值
营收增长 成本控制 资本与风险 管理提升
• 资产规模增长率
• 各项存款
• 各项贷款
• 中间业务收入占比
• 成本收入比
• 流动性比率
• 不良贷款余额
• 重大责任事故
• 监管指标达标率
• 净利润增长率
• 风险调整资本收益率
资产利润率
huishang银行价值驱动因素 外部监管要求
2014年huishang银行全行绩效考
核指标
提升股东价值
营收
增长
成本
控制
资本
与风
险
管理
提升
优化点一：
• 通过价值驱动因素分解，
增强全行指标对战略的承
接力度
优化点二：
15
• 将重要的监管指标纳入考核指标；
• 同时在考核指标中设置“监管指标达
