Key Performance Indicators: Tools For Managing Your Business
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1 Key Performance Indicators: Tools For Managing Your Business EFM MODULE 5
2 What Is A Key Performance Indicator? A Key Performance Indicator (KPI) is a measure of how well business processes are being performed against Plan They may measure processes in terms or quality terms 2 -Page 2
3 Identifying Critical Success Factors Which processes are: Vitally important to achieving the Plan / Vision? Most important to the customer? Have the greatest impact on cash flow? Have the greatest impact on return on investment (ROI)? Directly impact on team morale? 3 -Page 3
4 Cash Flow As A CSF Cash Flow (KPI 1) Days in debtors Measure both sides (KPI 2) Clients lost to aggressive collection policies 4 -Page 4
5 The Benefits Of KPIs In Your Business 5 What you can measure you can manage! Different Levels : Enterprise, Business Units, Operational Align the business s long term goals with short term performance Provide milestones whilst working towards long term objectives Promote understanding amongst the team of the areas critical for success The people who design the KPI should be those who: Own the process Are accountable for the process Can respond to unfavourable trends Understand the strategy The KPI must describe the targeted performance in measurable terms -Page 5
6 Managing Cash Flow: Practical Tips For Improving Your Cash Flow EFM MODULE 6
7 Cash Flow Is Critical To Business Survival A common scenario today: Insufficient cash reserves Cannot pay due bills Business fails No cash, big crash! Sophisticated business processes, & good products and systems, are not enough if you have no cash BUT. many small businesses don t have a cash flow plan & don t manage their cash flow 7 -Page 7
8 Key Requirements Of Your Cash Flow Cash flow should be: Positive: Cash Inflows Cash Outflows = +Net Cash Flow Available: Sufficient cash flow in liquid assets to meet financial obligations Timely: Cash Inflows must come in before Outflows are due 8 -Page 8
9 Cutting Costs v Increasing Turnover No business ever shrank its way to greatness Cutting costs may not be the best way to increase positive cash flow Real definition of expenses: The cost of resources used to generate your revenue, gross profit and cash flow 9 -Page 9
10 Improving Cash Flow 1. Cutting Costs 2. Increasing Turnover 3. Manage Sales Lead to Cash Cycle time 4. Implement Supply Chain Management 1. Supplier Management 2. Stock Management 3. Workflow Management 10 -Page 10
11 Improving Cash Flow: Manage sales lead-to-cash cycle time Marketing Sales lead-tocash cycle is defined as the time it takes from marketing a product/ service to receipt of cash which becomes available for outflow Buying Decision* Credit Decision Order Fulfilment Customer Billing Debtors Collection* Payment & Cash Deposit -Page 11 Put simply, it s the number of days from initial investment (marketing) to payment in full * Typically the areas with the most potential for improvement
12 Cash Flow Planning -Page 12
13 How do we finance capital expenditure? It is important to match the asset life to the funding cycle Assets should be funded within the lifespan of the asset, in particular those with short life spans Paying off assets quickly may draw too much from free cash flow and restrict other business development activities -Page 13
14 Managing The Cash Flow Two methods to manage and increase the cash flow of your business: Employ working capital management by managing receivables, payables, and inventory This should be your first choice Obtain financing or additional capital This should be your second choice: financing and capital sources cost money 14 -Page 14
15 Working Capital & Business Strategy Can you afford to finance your strategy? Wide Range = More Stock Lower Prices = Quicker stock turn Extended Credit = Debtor Financing 15 -Page 15
16 Financing the growth of the business Assets of the business must be funded from two sources Debt Borrowing from financial institutions (e.g. banks) Borrowing from trade suppliers Equity financing Investment in the business from shareholders Includes long-term shareholder loans Measuring Return on Equity -Page 16
17 Return On Equity Profit Asset Base 50,000 ROI 20% ROE 20% 250,000 Debt to finance assets 100,000 Capital Invested 150,000 Interest on Debt 10% Net Profit after interest 40, ROI 16% ROE 26% -Page 17
18 Planning And Monitoring: How To Create A Short Form Business Plan That Keeps You Focused On Your Business Performance EFM MODULE 7
19 Why Should You Plan? 19 Provides direction (lighthouse) Helps you make the right decisions about resource allocations and priorities (management) Helps identify issues in the way of success (risk management) Ensures everyone rows the boat in the same direction (alignment) Ensures the right things are being measured (KPIs) -Page 19
20 Common Mistakes In Planning Too much gut feeling, not enough real data Little analysis of competitive advantage, both of the business and its competitors Too much enthusiasm for why the plan will work and not enough thinking about why it won t Full of good ideas that are not always implemented Underestimating the critical need for a competent management team Failure to prove revenue projections 20 - Page 20
21 The Result: A Reduced Business Plan 1. The purpose of the business is 2. The things we must get right are 3. The way we ll do that is 4. We will monitor our performance by 5. The outcome for the owners will be Page 21
22 Why you need to do this Cash management is the most important aspect of any business, for without cash, a business would not exist It is an integral part of dynamic planning It is possible for a business to be profitable and still go bankrupt due to bad cash management The most successful businesses out there have shrewd cash management policies Most business owners do not understand their cash flow - Page 22
23 Contact Us: Phone: Brendan: Alan:
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