080110 Management Trainings H&P General

Atlanta • Barcelona • Berlin • Bucharest •

Budapest • Düsseldorf • MunichStuttgart • Vienna • Zurich

www.horvath-partners.com

© Horváth & Partner GmbHHorváth & Partners Management Trainings

Aniko SomodiKurt Weber

Bucharest, 10th January 2008

Horváth AcademyTraining Concept & Proposal

2

ContentDetails of the Proposal 4- 29� Summary / Scope of This Proposal 4

� Objectives of Horváth Academy Training program 5

� Horváth Academy Training offering – Overview 6� Strategic management – How to manage strategy design and implementation 7

� Balanced Scorecard (BSC) – How to translate strategy into actions 8

� Human Resource management and Controlling 9

� Process Management 10

� Supply Chain & Logistics Management 11� Procurement Controlling 12

� Sales Controlling – Increasing customer value 13

� Activity Based Costing (ABC) 14

� Controlling Basics 15

� Cost Accounting - From financial accounting to Cost accounting 16� Planning and Budgeting 17

� Performance Measurement 18

� Project Controlling 19

� Finance for Nonfinancial Managers 20

� Training Agenda for a 1 day training 21� Business Games & Simulation, Examples 22-24

page

3

Content

Details about Horváth & Partners 25-46� Horváth & Partners - Who we are? 25� What makes us different? 26

� Our field of expertise 27

� No. 1 in Controlling 28

� Our service approach 29

� The Horváth Academy 30� Our Training Phylosophy 31

� In-house trainings 32

� Business simulations – Background information 33-36

� CFO Panel 37-38� Project examples 39-46

page

4

Horváth & Partners Management trainings:How to manage and improve business performance

Participants will be enabled to

� Assess/ Evaluate the development stage of Performance Management inside the organization (strategy, process management, organization & controlling)

� Achieve alignment of Performance Management with the organization`s strategy and objectives of

� Determine and plan the steps to bring performance management/ management control/ controlling to a higher level

� Manage critical issues/ aspects in internal projects in order toincrease performance and profitability

Participants will walk away with

� State of the art tools and techniques

� Checklists and practical advice they can immediately apply

� Step-by-step guide for getting started and getting results

Objectives of Horváth Academy Training program

5

Our trainings will help your employees to better un derstand the business and the components of performance management

5

Horváth & Partners Training offerings

� Strategic Management

� Balanced Scorecard – How to succesfully implement strategy

� BSC Live! (business simulation)

� HR Management and Controlling

Strategic Management & Innovation

� Process management

� Supply-Chain Management

� Procurement Controlling

� Activity Based Costing (ABC)

� Factory (business simulation)

Process management & Organisation

� Controlling Basics

� Cost Accounting and Management

� Planning & Budgeting

� Performance measurement with Key Performance Indicators

� Sales Controlling

� Project Controlling

� Finance for NonfinancialManagers

Controlling

Horvath&Partners Training offering - Overview

6

Strategic ManagementHow to manage strategy design and implementation

Content

Objective

� What exactly means “strategic”? –

� The Strategic Management process

� Analyzing the competitive environment of a company: Trends/ scenarios/ technologies, markets/ clients, industries, competitors, success drivers

� Defining the strategic framework of the Company: Vision, Mission, Target position, business model, strategy options, strategic objectives

� Discussion of real cases and examples

� Implementing strategies: How to deploy and communicate the strategy?

� Linking strategy with action: how to link strategic objectives with budgeting and performance management? – Balanced Scorecard and strategic actions

� Provide practical insights on strategy management and business models

� Getting familiar with state-of-the-art concepts and tools in strategy design and implementation

Strategic Management

6

Methodology � Presentation, case studies and group work, real-life examples and exercises, discussions

Duration/Language

Target group � Managers and professionals with responsibilities in strategy development and implementation, planning, performance measurement

� 1-2 days (depending on the number of delivered case studies and exercises)

� The trainings can be delivered in Romanian or in English language(on request)

7

Balanced Scorecard (BSC)How to translate strategy into action

Content

Objective

� BSC - the solution to challenges in strategic management

� How to implement the BSC in Companies?

� Prepare for BSC implementation

� Strategic framework for the BSC

� Determine strategic objectives, link strategic objectives to Strategy Maps, deterimine KPIs and strategic actions

� Managing the Roll-out of the BSC

� Case study BSC implementation

� Linking the BSC with other Management tools

� Empirical data on BSC implementation

� Understanding of the Balanced Scorecard (BSC) as a state-of-the-art strategic management tool

� To receive practical advice how to implement the BSC

� To learn about the advantages of the BSC compared to other management tools

Balanced Scorecard

7


Duration/Language

Target group � Managers and professionals with responsibilities in strategy development and implementation, performance management, controlling and finance



8

Human Resource Management and Controlling:How to manage your Human Resources efficiently

Content

Objective

� Interface between Strategic and Human Resource Management

� Deriving key skills and qualifications from strategy

� Trends in Human Resource Management and Controlling

� Human Resource Management as a value driver

� Balanced Scorecards in Human Resources Management

� Human Resources tools:

� Linking strategy with target setting

� Setting up strategic incentive systems

� Human Resource Controlling: HR Planning and Reporting, HR Key Performance Indicators

� Provide theoretical background and practical know how on strategy based Human Resource Management and Controlling

� Determine current status and improvement potentials in Human Resource Management in your company

Human Resource Management and Controlling

8


Duration/Language

Target group � Managers and professionals with responsibilities in human resource management, planning, performance management, controlling, finance



9

Process ManagementHow to successfully define and manage processes

Content

Objective

� Process Management Basics

� Clarification of key terms: process, process management

� Potentials and limitations of process management

� How to implement Process Management in a Company

� Mapping processes

� Structuring a process model

� Analysing and identifying improvement potentials in processes

� Process monitoring and reporting

� Critical success factors in Process management

� Challenges and pitfalls

� To provide understanding / overview on the concepts and tools in Process Management

� To provide the relevant information and practical advice on how to implement and benefit from Process Management

Process Management

9


Duration/Language

Target group � Managers and professionals with responsibilities in processes and organization, performance management, controlling and finance



10

Supply Chain & Logistics Management

Content

Objective

� Supply Chain Management (SCM) – a temporary fashion?

� Basic idea and concept of SCM

� How to develop a SCM strategy

� Identification, -assessment and –selection of a SCM strategy

� Roles and responsibilities within SCM

� The SCOR Model – how to manage SCM processes

� Supply Chain Operations Reference Model (SCOR)

� How to implement SCM

� Risks, pitfalls and success factors for implementing SCM

� Key performance indicators: How to control SCM

� Role of procurement within SCM

� The participants should understand the concepts, strategies and tools of Supply Chain Management (SCM)

� Participants will be enabled to determine improvement potentials within the supply chain and Logistics

Supply Chain & Logistics Management

10


Duration/Language

Target group � Managers and professionals with responsibilities in supply chain, procurement, logistics, warehousing, performance management, controlling and finance



11

Procurement Controlling

Content

Objective

� Introduction to Procurement and Procurement Controlling

� Procurement as a direct driver to improve overall business performance

� The procurement process

� Definition and organization of procurement controlling

� Measuring performance and reporting (KPI) for procurement

� Savings and synergy realization in procurement

� Exercise: Maturity evaluation for procurement organization

� Future trends of the procurement controlling

� Total cost of ownership

� Risk analysis

� The participants should understand the concepts, tasks and tools of Procurement Controlling

� Participants are enabled to evaluate the current situation of Procurement, to identify the major controlling tasks in Procurement and to implement improvement measures

Procurement Controlling

11


Duration/Language

Target group � Managers and professionals with responsibilities in supply chain, procurement, performance measurement, controlling and finance



12

Sales Controlling:Increasing customer value with Controlling

Content

Objective

� Strategic Sales Planning

� Customer satisfaction and Customer Relationship Management (CRM)

� Customer Value Management:

� Measuring the customers` value

� Customer Lifetime Value

� Customer segmentation and managing the customer portfolio

� New Pricing strategies, Terms and Conditions

� Product profitability: Product Life Cycle Calculation and Profit Margin Calculation

� Controlling for Multi-Channel Sales strategies

� Working Capital Management in Sales

� KPIs and Reporting in Sales

� To provide comprehensive overview on state-of-the art concepts and tools in Sales Controlling and strong focus on Customer Value Management

Sales Controlling

12


Duration/Language

Target group � Managers and professionals with responsibilities in sales, retail, logistics, performance measurement, controlling and finance



13

Activity Based Costing (ABC)How to control and manage indirect costs

Content

Objective

� Activity Based Costing

� Terminology and Basics

� Fields of applications

� Implementing ABC

� Organizational frame conditions

� Implementation steps

� How to structure internal processes

� How to collect cost information and to calculate activity costs

� Managing indirect costs with ABC

� Integrating ABC into other cost management tools e.g. profitabiliy calculations for products, regions, clients

� IT solutions for ABC

Activity Based Costing

13


Duration/Language

Target group � Managers and professionals with responsibilities in process management and organization, performance management, controlling and finance



� To provide know how and practical advice how to implement Activity based Costing (ABC) in companies and how to manage and reduce indirect costs

14

Controlling Basics:Concept, Organisation and Tools of Controlling

Content

Objective

� Controlling – a new management tool

� Why do companies need Controlling?

� Basic terminology

� Implementation of an efficient Controlling system within the company

� What are the key processes of Controlling?

� What is the role of the Controller

� Components and structure of key Controlling instruments

� From financial accounting to management accounting

� Cost accounting

� Planning and budgeting

� Key Performance Indicators (KPI) and performance measurement

Controlling Basics

14


Duration/Language

Target group � Managers and professionals with responsibilities in performance management, planning, controlling and finance



� To anchor common understanding of Controlling philosophy, concepts, tools and processes main

� To clarify key requirements, links and interdependencies of Controlling with other management processes within the Company

15

Cost Accounting:From financial accounting to cost accounting

Content

Objective

� Introduction to Cost Accounting - Basics and terminology

� Principles and elements of Cost Accounting

� Cost Type Accounting: what kind of costs occured

� Cost Center Accounting: who is responsible for the costs

� Cost Unit Accounting: what cost have to be covered by which product or service?

� Internal Cost allocation: what are the rules for allocating indirect costs

� Profitability calculation

� Cost management tools: Target costing, Activity based Costing (ABC)

� New trends in Cost Accounting

� Participants will gain a comprehensive picture on the principles, structure and elements of cost accounting systems and the specifics of different industries

� Furthermore the participants will learn how to identify improvement potentials of their Companies cost accounting system

Cost Accounting

15


Duration/Language

Target group � Managers and professionals with responsibilities in performance measurement, planning, controlling and finance



16

Planning and Budgeting:Planning for better results

Content

Objective

� Corporate Planning - Basics

� Strategic Planning

� Strategy formulation

� Strategy implementation

� Value based management

� Operational Planning / Budgeting

� Principles and processes

� Profit & Loss, Balance Sheet, Cash Flow

� Integrated planning

� New trends in Planning and Budgeting

� Beyond Budgeting

� To provide comprehensive overview on Strategic Planning and Budgeting

� Enable participants to evaluate Planning and Budgeting in their companies and to determine improvement potentials

Planning and Budgeting

16


Duration/Language

Target group � Managers and professionals with responsibilities in planning, budgeting, performance measurement, controlling and finance



17

Performance Measurement:Measuring performance with Performance Indicators

Content

Objective

� Relevance of KPIs for performance measurement

� Overview on Performance Management: concepts, tools, processes

� Different types of indicators

� Stratgic vs. operational,

� Financial vs. non-financial

� Leading vs. results

� How to define and build Performance Measurement systems

� Software solutions for Performance Measurement:

� Steps to select a Performance measurement software

� Critical success factors

� The training should provide basic knowledge on Key Performance Indicators (KPI) and Performance Measurement

� Participants will learn how to develop and improve KPIs and Performance Measurement systems in their Company

Performance Measurement

17


Duration/Language

Target group � Managers and professionals with responsibilities in planning, budgeting, performance measurement, controlling and finance



18

Project Controlling:Delivering projects in time, budget and quality

Content

Objective

� Project Management and Project Controlling: terminology and basics

� Project Controlling phases and tasks

� Controlling tasks in the different project phases

� Identifying project risks

� Risk mitigation methods and tools

� Evaluation and quantification of risks

� Project reporting

� Linking Project Controlling with regular Controlling

� IT Tools for Project Controlling

� To provide comprehensive overview on the major Controlling tasks within projects

� To facilitate participants to determine project risks and to implement specific Project Controlling tools

Project Controlling

18


Duration/Language

Target group � Managers and professionals from all fields of activities involved in project activities



19

Finance for Nonfinancial Managers:Understanding the financial side of the business

Content

Objective

� Introduction

� Business simulation, year 1: business transactions, preparation of financial statements, performance evaluation

� Financial statement analysis

� The concept of value based management

� Business simulation, year 2: Preparation of a strategy, business transaction, preparation of financial statements, performance evaluation

� Cash Flow as a performance indicator: Cash Flow concepts

� Business simulation, year 3: business transactions, preparation of financial statements, performance evaluation

� The training is based on the business simulation „Value Manager“, a board-based, competitive simulation

� The participants should understand how performance is measured on a financial basis and will be enabled to understand the financial aspects of entrepreneurial decisions

Finance for Nonfinancial Managers

19


Duration/Language

Target group � Managers and professionals with little or no background in performance management, controlling and finance



20

Agenda – sample (for 1 day training)

Hour Topic

09:00 – 10:30 � Inrtroduction into the topic

� Presentation of the approachH&P

Responsible

Lunch

11:00 – 12:30 � Best practice, Implementation, discussion

H&P and participants

13:30 – 15:00 � Exercise / case studies H&P and participants

15:30 – 17:00 � Evaluation of the results H&P and participants

17:00 – 17:30 � Conclusions All participants

Break

Break

Training Agenda for a 1 day training

21

Business simulation means„learning business by doing business“

Simulation of value creation and financial management in a fictitious company

Participants take business decisions and actively manage the company

Balance sheet / P&L statement and other KPI´sare derived from participants´ decisions

Participants see their own impact on the company´sperformance and accept responsibility for it

Economic functioning of a company becomes easily comprehensible

Avtive training causes motivation and long-lasting learning effects

BusinessSimulation

Factory simulation scene

Business games and simulation

22

Common types of business simulations

A computer program simulates the value creation process and participants´ decisions

Computer-based simulations(e.g. TOPSIM)

Benefits:

� Complex business situations may be simulated

� Can be used as a distance learning tool

Disadvantages:

� Computer calculations are not transparent („black box“)

� Set-up time for participants and technical equipment required

The value creation process and participants´decisions are simulated using coins on a game board

Board-based simulations(e.g. Factory)

Benefits:

� Direct visualistion of every action taken during the simulation

� Can be completed within 1 day

Disadvantage:

� Less flexibility in the simulation process

The value creation process is simulated using physical objects

(e.g. several components must be assembled to a finished product)

Object-based simulations(e.g. BSC Live!)

Benefits:

� Puts a focus on (production) processes and their optimisation

Disadvantages:

� Derivation of financial figures is less clear

� Equipment required

Business games and simulation

23

Example:BSC Live! ©

� Tangible business game to simulate the strategy

implementation with the Balanced Scorecard

� Company model: productions company (1 product,

1 market, competition is possible)

� The simulation takes place through a „physical“ production

process (the product must be created with the help of

different components)

� Previous knowledge not necessary, but helpful

� Learning content:

� Strategic management process from the strategic planning to the

implementation control

� Deduction of strategic objectives and measures of a Balanced Scorecard

� Identification of goal reaching with the IT support of a BSC tool

� Objective: implementation of Balanced Scorecard over multiple game phases

� More than ca. 5 employees (more game teams possible for more than

10 employees)

� Duration: ca. ½ days (net duration)

Business game examples

24

Example:Board Business games – Factory ©

� Basic board-game which contribute to understanding

the business as a whole

� Company model: production company ( 1 product, 1 market)

� No previous knowledge necessary

� Learning content:

� Value-added processes in the company

� Deduction of balance, profit & loss and other business indicators

(efficiency, Cash-Flow, liquidity etc.)

� Show activity fields in various company departments to

optimize the results

� Presentation of process optimization, investments

� 4-6 teams à 3-5 persons

� Duration: ca. 1 day (net duration)

Business game examples

25

Horváth & Partners –Who We Are

Offices Atlanta, Barcelona, Berlin, Bucharest, Budapest, Düsseldorf, Munich, Stuttgart, Vienna, Zurich

Employees Over 340

Customers Global corporations, national corpora-tions and medium-sized companies from the industrial, service and retail sectors, as well as public organizations

Field of activity

Global management consulting

Who we are

26

We achieve sustainable performance improvements for our clients by developing innovative economic concepts, adapting IT infrastructure and carrying out tailor-made training

Training

IT Realization

Concept


Process Management & Organization

Management Accounting & Controlling

What Makes Us Different –The Performance Architect Model

What makes us different

27




Our field of expertise

� Strategy Process Design and Facilitation

� Development and Evaluation of Strategy Options

� Strategy Execution based on Strategy Maps and Balanced Scorecard

� Intangible Assets Measurement� Value Management � Incentive Systems Design and

Agreement on Objectives� Change Management� Innovation Management/Target

Costing

� Restructuring and Cost Management

� Business ProcessReengineering

� Shared Services/Outsourcing � Reorganization� Purchasing and Supply Chain

Management� Sales Performance

Management� Process Performance

Management and Process Controlling

� Activity-based Costing andTime-driven ABC

� Post-Merger Integration� Benchmarking

� Performance Improvement and Benchmarking of Management Control Systems

� Financial Excellence� Planning/Advanced Budgeting� Reporting� Group Control � Cost Accounting and Allocation� Risk Management � IAS/IFRS Conversion� Organization of Management

Accounting and Controlling� Functional Controlling� Working Capital Management

Our field of expertise

28

No.1 in Controlling

Source: manager-magazin.de, 20.07.2006

„Aber in acht Themenfeldern liegen die Spezialisten vorn, und zwar zum Teil mitbeträchtlichem Vorsprung: Horváth & Partners siegen im Controlling, ...“

manager magazin, 8/2006, Seite 34

No. 1 in Controlling

29

Our Service Approach

Team

Training

Solutions

IT Realization

Concept

� Strategic Management & Innovation

� Process Management & Organization

� Management Accounting & Controlling

Teams of specialists thinking as generalists and networking with clients

� Automotive� Chemicals,Oil,

Pharmaceuticals� Consumer & Industrial

Goods� Financial Industries� Media & Telecom � Public Management� Retail� Transportation� Utilities� Other Industries

Industries

Our service approach

30

The Horváth Academy

„Die Horváth Akademie 2007“www.horvath-akademie.com

Simulation Games

In-house Trainingand Development

Experts Seminars

Conferences

Horváth Academy

The Horváth Academy is a full service provider in practical management training and development related to Horváth & Partners´ core fields.

We offer a wide range of training modules and methods.

Individual Coaching

Management TrainingTraining

(Horváth Akademie)Training

(Horváth Akademie)

IT RealizationIT Realization

ConceptConcept




The Horváth Academy

31

Our Training Philosophy� We combine consulting and training ...

... thus offering our clients well-founded, tried-and-tested know-how from more than25 years’ experience in management control

� We tailor content to meet demands placed on managem ent in real-life ...

... thus conveying knowledge which can be implemented immediately and directly

� We work interactively with real-life examples, case studies, business games and role plays ...

... thus achieving high learning efficiency and clear training benefits

� We foster close contacts to managerial research ...... thus ensuring we provide the latest state-of-the-art techniques and expertise across

the board

Our Training Philosophy

32

In-house Training: Tailor-made fits better than off-the-peg

DemandAnalysis Concept

Reali-zation

Follow-up

Know-ledge

transfer

Evaluation

Project Management

Design of In-house training programs in close cooperation with our client

Recommendation of trainer teamsconsisting of external and internal specialists

Integration in existing personnel development processes

Optional support during the entire process from determination of requirements through knowledge transfer and evaluation

Close alignment with client’s corporate strategy

Consideration of individual requirements concerning� participants� corporate identity� industry sector

In-house Training

33

Business simulation creates training situationsof high activity and motivation

Business simulation = Learning beyond power point slides and flip charts

Business simulation

34

of what we read of what we hear of what we see

of what wehear and see

of what we say ourselves

of what wedo ourselves

10% 20% 30%

50% 70% 90%

BusinessSimulation

What we keep in mind …

Business simulation

35

Typical process of a business simulation

Intro-duction,

Making up of teams

Simulation period 1:

„Normal“business


Integration of optimisationmeasures


Integration of further topics

Evaluation of period 1:

Decision about optimisationmeasures


Effects of optimisationmeasures


Effects of further topics integrated

...

Business simulation

36

The Horváth & Partners approach of using business simulation in management training

Intro-duction,

Making up of teams


„Normal“business


Integration of optimisationmeasures


Integration of further topics


Analysis of results


Effects of optimisationmeasures


Effects of further topics integrated

...

Analysis of customer´sannual report,

Presentation of customer´s KPI´s,

Decision about optimisationmeasures

Discussion of customer´s business situation and potential for optimisation

Presentation of a customer-specific topic,

e.g. investment calculation

Additional case-study

� Create added value for the customer by integrating customer-specific training elements into the business simulation

� Use the synergy of H&P know-how and the business simulation methodology

(example)

(example) (example) (example)

Business simulation

37

Some Impressions of Our CFO-Panel (1/4)

PanelNetzwerk

Persönliche Kontakte

Innovationen

Benchmarking

Best Practices PanelNetwork

PersonalContacts

Innovation

Benchmarking

Best Practices

� Based on a benchmark database on main controlling, accounting and finance processes

� Yearly web-based data collection and evaluation on

� objectives

� organisation

� instruments + tools

� processes

� IT solutions

in the CFO area

� Exists since 2003

� ca. 200 member companies today

CFO - Panel

Controlling Accounting

Finance

CFO - Panel

Controlling Accounting

Finance

CFO Panel

38

Some Impressions of Our CFO-Panel (2/4)Example: Deployment of resources in controlling per 1.000 employees

Process Benchmark(MY per 1.000 employees)

Strategic Controlling und Strategic Planning

Group Controlling, M&A

Calculation and Prices

Reporting

Operational Planning

Cost Accounting and Financial Statements

Project Controlling

Investment Controlling

Functional Controlling (Sales, R&D, Production, Processes ...)

Improvement of Tools and Methods

0,03

0,03

0,1

0,04

0,04

0,09

0,04

0,03

0,03

0,05 ∅∅∅∅ 0,36

∅∅∅∅ 2,34

∅∅∅∅ 0,52

∅∅∅∅ 1,70

∅∅∅∅ 1,21

∅∅∅∅ 0,86

∅∅∅∅ 1,44

∅∅∅∅ 0,41

∅∅∅∅ 0,66

∅∅∅∅ 0,36

3,79

7,01

4,21

5,58

6,31

9,31

2,33

3,68

6,66

2,36

CFO Pannel

39

Hödlmayr-Lazar Romania:Process management and KPI Training

The company

The duty

The solution

Hödlmayr-Lazar Romania (HL) is a Joint Venture for Hödlmayr AG (Austrian company, managed by his owner) and a Romanian partner company (Lazar International), offering outbound logistic services in Romania.

In the last years HL has strongly developed. The most important clients are: Renault-Dacia, TiriacAutomobile (importer for Mercedes, Chrysler, Mitsubishi, Hyundai and other brands). Due to the strong and fast development became necessary the customization of internal processes and Control instruments to the company’s need.

Developing and delivering of a client-specific training on Process Management and KPIs.The content of the training:� Anchoring of a common understanding and knowledge of Process Management and KPIs� Knowledge of the relevant methods and their field of application (e.g. Process optimization,

Performance Measurement and Process KPIs) � Strengthening process oriented thinking, working with client-specific exercises (examples, exercises

and KPIs from the client’s organization) the organization

Project examples

BRM Business Consulting:Procurement Controlling Training

The company

The duty

The solution

BRM Business Consulting is the educational division of Romanian Commodity Exchange (BRM), offering training services.

BRM Business Consulting was the organiser of the open seminar on Procurement Controlling.Horvath & Partners was responsible for delivering the training.

Conception and delivering the open training on Procurement Controlling.

The content of the training:

� Procurement as a direct driver to improve overall business performance

� The procurement process

� Definition and organization of procurement controlling� Performance measurement system and reporting (KPI) for procurement

� Savings and synergy realization in procurement

� Future trends of the procurement controlling

� Exercise: Maturity evaluation for procurement organization

Project examples

41

Project example Beverage Industry

Training program for controllers from the headquart er and foreign subsidiaries

The target groups:

� Controllers from the subsidiaries in Austria, Hungary, Romania, Czech Republic and Poland

The challenge:

� Knowledge sharing related to key questions of performance oriented company control

� Generating a common understanding regarding the importance of the central control within the company

� Stimulate the collaboration between the centralized and decentralized company control

The solution:

� Conception and completion of a consistent training module

� In particular cases, individual coaching

� Languages: German, English, Hungarian, Czech, Polish

Holding

Subsidiary Subsidiary Subsidiary Subsidiary

A

H RO CZ PL

Contents:

� Center-Control and profitability analysis within the trust

� Planning and budgeting processes

� Company specific figures

� Investment calculation technique and decisions

� Strategic management

Project examples

42

Project example Automotive Industry

The target groups:

� Managing board members on concern and division level

� Top-Management beneath the board level (worldwide)

The challenge:

� Coherent mediation of an introduced, but less communicated, value management concept (top figure= EVA®) in a short time to a large target group

� Highlighting own “lever” for value increase

� Generating responsibility for personal value contribution

� Creating premises for achieving active control aligned with the EVA®-Concept

The solution:

� Target group specific Training-Roll-Out in collaboration with a cooperation partner

� Use of a client specific company business game and case-studies (e.g. for investment and MoB decisions etc)

� Languages: German, English, Spanish

Target groups specific training programfor the implementation of the EVA ®-Concept

Board

TopManagement

Managers

Further employees

Target group Boards:Presentation with discussion and experience exchange (1/2 day)

Target group Top-Management:Workshop including business game and case-study (1,5 days)

Project examples

43

Project example Chemical Industry

The target group:

� Leaders of the levels 2-6 worldwide

The challenge:

� Mediation of the concern value management concept to ca. 5.000 leaders worldwide (as a part of Strategy 2015)

� Developing acceptance for value oriented control

� Description of area specific value drivers and expected value propositions

� Creating premises for active value oriented control

The solution:

� Creation of a company specific Web Based Training (total training duration ca. 4 h) in collaboration with relevant operating departments of the client

� Including a simulation tool, as well as area specific exercises

� Implementation based on Macromedia-Technology

� Languages: German, English

Web Based Training on value management for leaders worldwide

Recommended training line

Background and introduction

Capital expenditures concept

Value oriented control in individual

departments

Coordination with management processes

Simulation tool

Case-study Operative Units

Case-study Functional Units

1.

2.

3.

4.

5.

6.

7.

WBT-Curriculum

Project examples

44

Project example Diversified Financial Service Indus try

Training program „Think business – act entrepreneuri al“ The target groups:

� Controllers, other employees with financial activities

The challenge:

� Make employees understand that companies are complex and cross-linked entities and that producing activities has to be seen as processes

� Conversion of business data into practical perceptions and decisions

� Dealing with complex decisions under uncertain situations

The solution:

� Drawing up a General Management Curriculum including propaedeutic and integration into the leaderships development program

� Settling the basis for a PC – based company simulation (competitive situation)

� Business simulations, discussions and detailed analysis

Führungskräfteentwicklungsprogramm

Change Management

FührungStrategisches Management

Betriebs-wirtschaft

OperativesKosten-Manage-ment

Strateg.Kosten-Manage-ment

Strateg.Planen undHandeln

Kosten-rechnung

Investitions-rechnung

Wert-management

Externes Rechnungswesen

Propädeutik

optional (3 Seminare á 2 Tage) fakultativ (Planspiel-Seminar á 4 Tage)

Simulationsperioden Impulsvorträge etc.

Horváth & Partners


Change Management


Betriebs-wirtschaft


Change Management


Betriebs-wirtschaft

OperativesKosten-Manage-ment

Strateg.Kosten-Manage-ment

Strateg.Planen undHandeln

Kosten-rechnung

Investitions-rechnung

Wert-management

Externes Rechnungswesen

Propädeutik

optional (3 Seminare á 2 Tage) fakultativ (Planspiel-Seminar á 4 Tage)

Simulationsperioden Impulsvorträge etc.

Horváth & Partners

Project examples

45

Customised training program on value-based management for Carl Zeiss AG

Training Program on Value-based Management at Carl Zeiss SCO

The target group:

� Executives of all areas within the Service Center Oberkochen (SCO)

The challenge:

� Referesh participants´ basic management know-how

� Integration of the newly established system of value-based management (what is new – what remains?)

� Produce responsibility for own value contributions by the participants

� Enable and motivate to manage in a value-oriented way

The solution:

� Customizing of a standard business simulation in order to integrate value-based management

� Dovetailing the business simulation with presentations on VBM at Carl Zeiss AG

� Integrated presentation of Carl Zeiss best practice examples of VBM

1. Tag 2. Tag

08:00 Uhr

10:00 Uhr

12:00 Uhr

14:00 Uhr

16:00 Uhr

08:00 Uhr

10:00 Uhr

12:00 Uhr

14:00 Uhr

16:00 Uhr

Vorstellung, Zielsetzung, Erwartungen der TNEinführung ins Thema (Spielerläuterung,

grundsätzliche Begriffe)

Simulation A&O, Jahr 1

Vertiefung 1: EVA® – Ziele und Umsetzungs-beispiele bei Carl Zeiss

Dechant

H&P

H&P

Dechant


Ableitung und Diskussion eigenerMaßnahmen der Trainingsteilnehmer

Zusammenfassung und Feedback

H&P

H&PZeiss

H&PMittagessen

Zwischenfazit H&P

Simulation A&O, Jahr 1a

Vertiefung 3: aktives Werttreibermanagement

H&P

Simulation A&O, Jahr 2 H&P

Rückblick und Offene Fragen H&P

Vertiefung 4: Cash-Flow, Wachstum und Vermögensmanagement

H&P

Vertiefung 2: EVA®– Berechnung u. Wertreiber

H&P

H&P

1. Tag 2. Tag

08:00 Uhr

10:00 Uhr

12:00 Uhr

14:00 Uhr

16:00 Uhr

08:00 Uhr

10:00 Uhr

12:00 Uhr

14:00 Uhr

16:00 Uhr

Vorstellung, Zielsetzung, Erwartungen der TNEinführung ins Thema (Spielerläuterung,

grundsätzliche Begriffe)


Vertiefung 1: EVA® – Ziele und Umsetzungs-beispiele bei Carl Zeiss

Dechant

H&P

H&P

Dechant


Ableitung und Diskussion eigenerMaßnahmen der Trainingsteilnehmer

Zusammenfassung und Feedback

H&P

H&PZeiss

H&PMittagessen

Zwischenfazit H&P

Simulation A&O, Jahr 1a

Vertiefung 3: aktives Werttreibermanagement

H&P

Simulation A&O, Jahr 2 H&P

Rückblick und Offene Fragen H&P

Vertiefung 4: Cash-Flow, Wachstum und Vermögensmanagement

H&P

Vertiefung 2: EVA®– Berechnung u. Wertreiber

H&P

H&P

business simulation additional elements

Project examples

46

Realisation of a company-specific business simulation for BLB NRW

Training Program „Management and Controlling“

The target groups:

� Executives company-wide

� Employees of finance & controlling

The challenge:

� Client company was transformed from a state government authority into a market-oriented real estate company

� Provide basic management know-how

� Provide knowledge in newly designed BLB NRW management and controlling tools

� Enable participants to use these tools in their every day work

The solution:

� Realisation of a client-specific business simulation („Immobilien-Profi“)

� Integration of the business simulation into a 3-day training sequence

� Roll-Out of this training sequence in the central BLB office and 12 regional subsidiaries

Client-specific business simulation „Immobilien-Profi“

Basics in Real Estate Management

BLB Management Processes

BLB Profit Controlling and Profit Responsibility

Project examples

080110 Management Trainings H&P General

Documents

human resource management

activity based costing

link strategic objectives

procurement process definition

major controlling tasks

delivered case studies

supply chain

business game examples