Value Based Management for the New Economy



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Value Based Management for the New Economy Jürgen H. Daum SAP AG Topics 1 The New Economics after the e-business Revolution 2 Value Based Management in an New Economy - the role of the CFO 3 The need for an integrated analytic environement 4 Making it happen SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 2

The New Economy Is Radically Altering Value Chains Reconfiguration of industry value chains Examples: Suppliers Manufacturer Distributor Retailer End User Enormous efficiency gains through e-markets Examples: Suppliers Manufacturer Distributor Retailer End User Electronic Market Place SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 3 What Does the New Economy Mean for Companies? E-Business Characteristics Ubiquity of information never seen before Basic change in the nature of the interface with the customer Collaboration beats self dependency Desintermediation of companies and industries The source of value has shifted from tangible to intangible assets Change happening at a pace never experienced Radical shift in value chain / price pressure Customer focus vs. product focus Tremendous increase in productivity Concentration on core competencies Unleashing hidden value High level of uncertainty SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 4

Evolution of Corporate Structures to E-business Structures The E-Business did not come from nowhere: it is built on previous developments Functions or Brand Management Product and/or Customer Brand Owner Distr. Partner Customers Systemsupplier Subsupplier Subsupplier Systemsupplier Subsupplier Distr. Partner E-Market 80s: VERTICAL(FUNCTIONAL) STRUCTURES 90s: GLOBAL MATRIX STRUCTURES 00s: GLOBAL E-BUSINESS NETWORK STRUCTURES Management Focus Margins / Cost Management VBM / Portfolio Management VBM II/ Value Network Management SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 5 Evolution of Corporate Value The Source of value has shifted from tangible to intangible assets! Percentage of market value of US corporations related to... 38% 15% intangible assets Market Value 62% tangible assets 38% 62% 85% 1982 1: Brooking Institute 2: Brauch Lev analysis of S&P500 companies 1992 1 1998 2 SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 6

Value Networks Decapitalize the Traditional Business Model Focus on production and supply chain management Focus on customer relationship and brand management Push Focus BRAND CAPITAL Pull Focus Production Focus HUMAN CAPITAL Customer Focus High WORKING CAPITAL Low Traditional Business High PHYSICAL CAPITAL Low E-Business (Outsourced Network) source: Grady Means and David Schneier, Metaism (New York: John Wiley & Sons, 2000), page 6 SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 7 What is the main value driver in the New Economy? SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 8

The Main Value Drivers in the New Economy Are Future Growth Options Total market value consists of assets in place plus the market s perception of growth opportunities Percent of Market Value Market Expects High Growth 100 90 80 70 60 50 40 30 20 10 0 Market Expects Low Growth Cisco Nokia Lucent Ericsson Siemens Nortel Alcatel Value of Assets in Place Market Expectation of Value from Future Options Source: PricewaterhouseCoopers SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 9 How to Value a Business in the New Economy? Total Market Value Value of options for future new business Value of existing business? Measureable through discounted free cash flow valuation (DCF) of expected cash flows from existing business SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 10

A B C D 209345823 2345324 43444 4576676 2435230 2352345 32445657 45676 2 3 40 9 2 34 3 2 32 4 5 4 5 67 4 5 67 6 7 23405923 2332 4576665 45674243532 2340923 2345324 567 87996776 2340923 32145 456745 12445 23409 2345 567 346765 34523 2345 4567 324545 How to Value a Business in the New Economy? Identify Intellectual Identify Future Options for new business Value of options for future new business Brand / Customer Partner / Network Organizational Business Model 1 Business Model 2 DCF= $ DCF= $ Human Business Model 3 DCF= $ Value of existing business Total value of future options= $ + Value of existing business= $ Total Value = $ SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 11 How to Manage Value in the New Economy? options for future new business Which tools? Allocation of ressources Budgeting existing business once a year Monitionring of financial results P&L Balance Sheet Financial Reporting SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 12

Topics 1 The New Economics after the e-business Revolution 2 Value Based Management in an New Economy - the role of the CFO 3 The need for an integrated analytic environement 4 Making it happen SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 13 The Role of Finance and of the CFO Mission of the Finance Function Guard the Assets Guard the Economics Establish change in infrastructure, operations and control to meet requirements of E-Business Establish new management processes and analytic tools to enable value creation from intangibles SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 14

Principles of Value Base Management in the New Economy Understand what your intellectual capital is and what drives its value Measure value created or value destroyed in intellectual capital Institutionalize a management system, that helps to manage systematically value creation from intellectual capital Institutionalize a management system, that helps to continuously find future business options and helps to track and adapt them to changing technology or market conditions Continously report to investors and other stakeholders SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 15 Understand What Your Intellectual Is and What Drives Its Value Example: Brand / Customer Partner / Network Organizational Human Value Driver service quality, customer # quality quality of CRM processes skilled sales & marketing staff Core Competence marketing partner development constant innovation customer focused Measures new customers # of partners w. skill level 1 customer satisfaction time facing customer SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 16

CRM Analytics Data Collection Know- ledge- Discovery Customer Value- Management Optimize Relationships Central Customer Knowledge Base Analytical methods Campaign- Optimization Sales support All Customer Touchpoints Direct Mail Internet Call-Center Fax Billing Prospect Customer- Retention Mgmt Face-to Face Advertising Customer SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 17 Understand What Your Intellectual Is and What Drives Its Value Example: Brand / Customer Partner / Network Organizational Human Value Driver service quality, customer # quality quality of CRM processes skilled sales & marketing staff Core Competence marketing partner development constant innovation customer focused Measures new customers # of partners w. skill level 1 customer satisfaction time facing customer SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 18

Need for a Management System, That Helps to Manage Systematically Value Creation From Intellectual Understand the relationship between different intellectual capital components and how it can impact overall financial value Partner // Network (Distribution Partner) Human (Skilled sales & marketing staff) Service Quality Customer // Brand Financial (Revenue, Cash Flow) Customer # Organizational (CRM Processes) = Value Drivers SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 19 Need for a Strategic Enterprise Management System Strategy defines the unique approach of an organization to create value Overall economic trend Value Competitor actions Technoloy trends Strategy Value Driver Value Driver Value Driver Value Driver Mission critical activities / initiatives Human Organizational Partner / Network Customer Intellectual SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 20

Why Strategic Enterprise Management? Strategy has to be adapted to changing market conditions continuously in order to maintain the organizations value creation potential and to evaluate future business options: Formulation Planning / Simulation Communication STRATEGY Feedback / Analysis Implementation SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 21 Communication with Investors and Stakeholders Investors / stakeholders Formulation Planning / Simulation Communication STRATEGY Feedback / Analysis Implementation SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 22

Topics 1 The New Economics after the e-business Revolution 2 Value Based Management in an New Economy - the role of the CFO 3 The need for an integrated analytic environement 4 Making it happen SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 23 Integrated and Effective Management Processes Strategic Communication External Value Communication Integrated Analtics Target Setting & Action Planning Strategy Management Simulation Strategy and Business Options Evaluation STRATEGIC PLANNING LOOP Scenario Modeling OPTIMIZE AND ADJUST STRATEGY Forecasting Value Calculation Strategic Learning and Feedback Performance Reporting OPTIMIZE TACTICS AND OPERATIONS Analyze value drivers and IC components Operational Analytics Adjust Initiatives and Operations Research & Inbound Development Logistics Manufacture Outbound Logistics BUSINESS EXECUTION Marketing & Sales SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 24

SAP s Solution Vision: Integrated Analytic Applications Educate stakeholders on value creation potential Create strategic focus, manage future options, manage business performance Strategic Stakeholder Comm. Strategic Enterprise Management Strategy& Business Performance Management Enterprise Analytics HCM Analytics Financial Analytics PLM Analytics Optimize operations and value drivers Supply Chain Analytics Customer Relationship Analytics Operational Analytics SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 25 The first integrated analytical application on the market: SAP SEM SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 26

SAP Strategic Enterprise Management SAP Strategic Enterprise Management SEM-BIC Business Information Collection SEM-BPS Business Planning and Simulation SEM-BCS Business Consolidation SEM-CPM Corporate Performance Monitor SEM-SRM Stakeholder Relationship Management Model-based world on multi-dimensional OLAP Data structures SAP BW Cross-component integration of Data Cross-component integration of functions SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 27 SAP Strategic Enterprise Management Strategy has to be adapted to changing market conditions continuously in order to maintain the organizations value creation potential and to evaluate future business options: Formulation Planning / Simulation Communication STRATEGY Feedback / Analysis Implementation SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 28

SAP Strategic Enterprise Management Investors / stakeholders Formulation Planning / Simulation Communication STRATEGY Feedback Implementation SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 29 Seamless SEM Process Through the Integration of Data and Functions with mysap SEM Investors, Analysts and Other Stakeholders Communication with Stakeholders / Stakeholder Relationship Management Analysis of the Market Environment Definition Strategy & of Goals, Enterprise Performance Measurements Planning Monitoring and Measures Strategic Enterprise Management Process Taking Action Business Information Warehouse External Sources Internal Sources Non- SAP SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 30

SEM Role Based Workplace Portals Other SEM Roles: Corporate Accountant Strategic Planner CEO Assistant to the CEO CFO Management Cockpit Officer Corporate Controller Corporate Business Analyst Head of Strategy Investor Relations Manager Investor Relations Analyst Corporate Communications Manager Corporate Communications Analyst Corporate Business Planner Assistant to the CFO SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 31 CFO Portal SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 32

CFO Portal SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 33 CFO Portal SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 34

Benefits of SAP SEM I (Strategic Value Proposition) mysap SEM enables organizations to move to the next level in value creation: identify, simulate, manage and realize strategic growth opportunities by: Allowing management to control an enterprise internally using value-based management principles. Helping to translate corporate strategy into operational target setting. Providing an end-to-end solution on the market to support integrated enterprise management processes, enabling continuous management dialogs and organizational strategic learning Improving the communication process with stakeholder groups significantly and thereby helping to realize stakeholder value. SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 35 Benefits of mysap SEM II ("Operational" Value Proposition) Speeds up the legal and management consolidation process significantly by automation. Enables continuous and efficient simulation, planning and forecasting processes across the entire organization. Provides a powerful infrastructure for KPI-based performance management and benchmarking. Helps to find, structure and edit relevant external (unstructured) competitive, market or other information on an ongoing basis and to automatically distribute it to the appropriate information consumers. Accelerates implementation through ready-to-use generic and industry-specific content for SEM excellence. SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 36

Analyst Statements Gartner Group Inc. SAP SEM Analytical Applications With A Strategic Focus (30 June 2000) Feedback from early users has been positive - SEM is viewed as a significant step forward We expect SEM to be successful [ ] at least 30 percent of R/3 users will license SEM by the end of 2004 (0.7 probability) SEM has a compelling vision The AMR Research Alert on European E-Business (29 August 2000) The most complete [analytical application] by far is SAP with its Strategic Enterprise Management (SEM) SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 37 Topics 1 The New Economics after the e-business Revolution 2 Value Based Management in an New Economy - the role of the CFO 3 The need for an integrated analytic environement 4 Making it happen SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 38

Making it happen: The CFO view Initiate an e-business VBM initiative at senior executive level Define value strategy Develop management and analytics concept (identify IC components, define measures, define processes) Communicate strategy and management system concept Implement new management system / processes Support new processes step-by-step through technology Implement concept for operative analytics into overall management system and support it through technology step-by-step SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 39 Critical Success Factors: The CIO View Strong business (CFO) sponsorship Business driven goals, and impact Develop an Enterprise Strategy / Architecture Integrate separately executed projects (Performance Management, CRM analytics) under this architecture Incremental delivery in small, high-impact, end-to-end solutions Define and implement a change management process Highly skilled and motivated Project Team SAP AG 2000 A02 The mysap Business Intelligence Conference (Daum) / 40