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Come dimostrare il valore dell’IT:
dalla governance alla misurazione delle
performance dei Sistemi Informativi
1
Agenda
 Performance measurement: trend e prospettive
 il 1987 ed i limiti di un approccio tradizionale
 i paradigmi d...
2
Performance measurement:
trend e prospettive
3
La crisi del 1987 (e dintorni)
 ATKINSON A.A. - WATERHOUSE J.H. - WELLS
R.B., A stakeholder approach to strategic
perfo...
4
I limiti di un approccio tradizionale
alla misurazione delle performance
 Gli ultimi anni di riflessione critica hanno ...
5
What’s new?
 ABC, ABM, ABB
 Balanced Scorecard
 Cost Management
 Customer Profitability
Analysis
 EVA
 Functional ...
6
I paradigmi di un PM “evoluto”
 From beans … to value!
 From tactic … to strategy!
 From measurement … to management!
7
Il Balanced Scorecard
8
Le premesse ...
 In observing and working with many companies,
we have found that senior executives don't rely on
one s...
9
PROs AND CONs ....
 È un sistema di misurazione
delle performance di tipo
multidimensionale
 Leading vs lagging indica...
10
Chi l’ha provato dice che ...
 Il balanced scorecard agevola il superamento
delle barriere esistenti tra la genesi e l...
11
Chi ci ha provato?
 Dal 1992, il Balanced Scorecard è stato introdotto in diversi
contesti aziendali
 Stati Uniti
 E...
12
Funziona davvero?
IMA Survey 2001
 1.300 aziende
 il 40% di queste aziende sta
utilizzando il Balanced
Scorecard
 la...
13
Funziona davvero?
BSCOL Survey 2002
 500 aziende
 250 have a BSC in
place
 125 had sufficient
experience with the
sc...
14
Funziona davvero?
Where are they now?
 Per più del 50% delle aziende oggetto di
analisi il progetto di implementazione...
15
La logica per il governo
delle aree di staff ...
STRATEGIC BUSINESS UNIT SHARED SERVICE UNIT
3. LINKAGE SCORECARD
Defin...
16
Il Balanced Scorecard
per la governance dell’area IT
17
Gli spazi per “sposare” la logica
del Balanced Scorecard
 La “posta” in palio è elevata …
 … more than 50% of all cor...
18
The ERP case …
 Soon, every Big 5 consulting firm and software vendor will have
a unique methodology for measuring ERP...
19
Gli spazi per “sposare” la logica
del Balanced Scorecard
 A really new mandate for IT organizations?
 The age of prop...
20
A new mandate for IT
organizations?
BASIC COMPETENCY FOCUS STRATEGIC COMPETENCY FOCUS
STAGE Costs Quality Agility Innov...
21
What happens when senior
managers ignore their IT
responsibilities?
IT DECISIONS SENIOR MANAGEMENT’S ROLE CONSEQUENCES ...
22
Il Balanced Scorecard nell’area IT:
alcune esperienze
LEARNING & GROWTH PERSPECTIVE
Attract and
retain people
with key ...
23
Il Balanced Scorecard nell’area IT:
alcune esperienze
FINANCIAL PERSPECTIVE
PEOPLE PERSPECTIVE
Motivazione
Know
how
Pro...
24
Il Balanced Scorecard nell’area IT:
alcune esperienze
PEOPLE PERSPECTIVE
PROCESSES PERSPECTIVE
CUSTOMER PERSPECTIVE
FIN...
25
IT management
Un approccio metodologico …
IT measures
IT performance
areas
IT strategic
initiatives
IT mission
IT visio...
26
Le sfide da raccogliere
 Quale governance senza
misurazione?
 Quale ruolo nella diffusione
di una cultura performance...
27
Il Balanced Scorecard
CUSTOMER
PERSPECTIVE
KPA INDICATORI
FINANCIAL
PERSPECTIVE
KPA INDICATORI
INTERNAL PROCESSES
PERSP...
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Bsc theory

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How to demonstrate the value of IT:? From governance to performance measurement of Information Syste

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Bsc theory

  1. 1. Come dimostrare il valore dell’IT: dalla governance alla misurazione delle performance dei Sistemi Informativi
  2. 2. 1 Agenda  Performance measurement: trend e prospettive  il 1987 ed i limiti di un approccio tradizionale  i paradigmi di un PM evoluto  Il Balanced Scorecard  cos’è e come funziona  grazie (e disgrazie) del Balanced Scorecard  la logica BSC per il governo delle aree di staff  Il Balanced Scorecard per la governance dell’area IT  gli spazi per adottare la “logica” del BSC  alcune esperienze  un approccio metodologico  le sfide da raccogliere
  3. 3. 2 Performance measurement: trend e prospettive
  4. 4. 3 La crisi del 1987 (e dintorni)  ATKINSON A.A. - WATERHOUSE J.H. - WELLS R.B., A stakeholder approach to strategic performance measurement, Sloan Management Review, primavera, 1997  PM systems based primarily on financial performance measures lack the focus and robustness needed for internal management and control. ... A common conclusion is that the PM systems have measured too many things and the wrong things.
  5. 5. 4 I limiti di un approccio tradizionale alla misurazione delle performance  Gli ultimi anni di riflessione critica hanno ormai dimostrato che i tradizionali sistemi di misurazione delle performance:  non “vedono” fenomeni di natura non contabile  non “vedono” i processi  non “vedono” le performance dei team  non “vedono” oltre le mura aziendali  non “vedono” prima  non “vedono” le performance di alcune aree di staff, ma critiche per il successo competitivo  “vedono” sempre allo stesso modo  sono uno strumento di controllo più che di guida e di orientamento dell’azione manageriale (top-down view) ovvero fanno “vedere” a pochi
  6. 6. 5 What’s new?  ABC, ABM, ABB  Balanced Scorecard  Cost Management  Customer Profitability Analysis  EVA  Functional Cost Analysis  Interorganizational Cost Management  Lyfe Cycle Costing  Process costing  Quality Costing  Strategic Management Accounting  Target Costing  The performance pyramid  Theory of Constraints  Troughput Accounting  Value Chain Analysis
  7. 7. 6 I paradigmi di un PM “evoluto”  From beans … to value!  From tactic … to strategy!  From measurement … to management!
  8. 8. 7 Il Balanced Scorecard
  9. 9. 8 Le premesse ...  In observing and working with many companies, we have found that senior executives don't rely on one set of measures in the exclusion of the other. they realize that no single measure can provide a clear performance target or focus attention on the critical areas of their business.  The complexity of managing an organization today requires that managers be able to view performance in several areas simultaneously. [FONTE: KAPLAN - NORTON, 1992]
  10. 10. 9 PROs AND CONs ....  È un sistema di misurazione delle performance di tipo multidimensionale  Leading vs lagging indicators  Dimensione strategica e operativa  Prospettiva esterna ed interna  Flessibilità  Visibilità (interna ed esterna)  Deve diventare uno strumento di management  Sforzo di personalizzazione  Manutenzione  Impegno dei manager  Costo
  11. 11. 10 Chi l’ha provato dice che ...  Il balanced scorecard agevola il superamento delle barriere esistenti tra la genesi e la formulazione delle strategie e la loro realizzazione:  strategie indecifrabili  mancato allineamento con gli obiettivi individuali  mancata integrazione con il processo di allocazione delle risorse  feedback di tipo tattico e non strategico
  12. 12. 11 Chi ci ha provato?  Dal 1992, il Balanced Scorecard è stato introdotto in diversi contesti aziendali  Stati Uniti  Europa  Italia  In termini generali, comunque, si può rilevare che il Balanced Scorecard si è dimostrato uno strumento alquanto flessibile, trovando applicazione in molteplici tipologie di aziende  aziende industriali appartenenti a diversi settori (es. informatico, chimico, ecc.)  aziende commerciali e di servizi (es. banche, assicurazioni, ecc.)  organizzazioni orientate al profitto e non
  13. 13. 12 Funziona davvero? IMA Survey 2001  1.300 aziende  il 40% di queste aziende sta utilizzando il Balanced Scorecard  la maggior parte delle aziende che non utilizzano il Balanced Scorecard ha un sistema di misurazione di tipo tradizionale  l’80% delle aziende ha “messo le mani” sul proprio sistema di misurazione negli ultimi 3 anni  più del 50% delle aziende afferma di essere in una fase di “ripensamento” del proprio sistema di misurazione 5% 3% 2% 52% 48% 22% 0% 15% 30% 45% 60% Supporting management business objectives and initiatives Communicating strategy to employees Supporting innovation BSC users Non users
  14. 14. 13 Funziona davvero? BSCOL Survey 2002  500 aziende  250 have a BSC in place  125 had sufficient experience with the scorecard  125 indicated that it was too early to tell about impact 15% 64% 21% Breakthrough results Some progress No or limited results
  15. 15. 14 Funziona davvero? Where are they now?  Per più del 50% delle aziende oggetto di analisi il progetto di implementazione del Balanced Scorecard è considerato come un “resounding success” …  The scorecard can be used to drive value …  … realizing fundamental improvements in the bottom line.  The scorecard can be used to drive values …  realizing substantive change in employee orientation and corporate beliefs. [FONTE: MAVRINAC - VITALE, 1999]
  16. 16. 15 La logica per il governo delle aree di staff ... STRATEGIC BUSINESS UNIT SHARED SERVICE UNIT 3. LINKAGE SCORECARD Define the SBU objectives and measures that the support unit is expected to help achieve. 2. SHARED SERVICE UNIT SCORECARD A business-in-a-business Mission Financial Learning & growth Customer Internal processes 1. SERVICE AGREEMENT 4. CUSTOMER FEEDBACK
  17. 17. 16 Il Balanced Scorecard per la governance dell’area IT
  18. 18. 17 Gli spazi per “sposare” la logica del Balanced Scorecard  La “posta” in palio è elevata …  … more than 50% of all corporate investment is spent on IT, directly or indirectly. [Remenyi – Money – Sherwood, 2000]  The companies that manage their IT investments most successfully generate returns that are as much as 40% higher than those of their competitors. [Ross – Weill, 2002]  La misurazione delle performance nell’area IT? An ambiguous art!  The measuring and managing of IT benefits is a difficult business challenge that has plagued the IT industry, IT professionals, consultants and academics, for many years. [Remenyi – Money – Sherwood, 2000]  The ERP case …
  19. 19. 18 The ERP case …  Soon, every Big 5 consulting firm and software vendor will have a unique methodology for measuring ERP value.  57% of participants [to the survey] are not measuring ERP value.  Of the companies measuring value, approximately 70% state that they attempt to measure ROI.  When asked how their ROI is calculated the answer are not consistent and many of the participants indicate that the method of calculation either changes frequently.  Measurement design requires specificity and measuring ERP system performance is challenging because many of the benefits are intangible and therefore not easily quantified. [FONTE: BRADFORD - RICHTERMEYER ,2000]
  20. 20. 19 Gli spazi per “sposare” la logica del Balanced Scorecard  A really new mandate for IT organizations?  The age of proprietary information systems is coming to an end, and the age of shared services is dawning. Don’t panic, CIOs will become … [Hagel – Seely, 2001]  strategists and entrepreneurs  knowledge brokers  relationships managers  negotiators  Anche nell’area IT esiste un gap tra “pensiero” e “azione”?  While a number of factors distinguish these top performing companies, the most important is that senior managers take a leadership role in a handful of key IT decisions. [Ross – Weill, 2002]
  21. 21. 20 A new mandate for IT organizations? BASIC COMPETENCY FOCUS STRATEGIC COMPETENCY FOCUS STAGE Costs Quality Agility Innovation I. DEFENSIVE IT expenditures are externally budgeted, often as a share of revenues. Quality focus is exclusively on system availability. Delivery schedules are constrained by resources and internal priorities. Creative budgeting and accounting are used to defend against outsourcing. II. REACTIVE Service level agreements and charge-back systems are employed. Quality focus on systems availability and response time. Resource allocation is driven by politics. Technologies are used in innovative ways to reduce IT cost. III. RESPONSIVE Units costs and demand are quantified and managed. Quality is managed to negotiated service level agreements. Methods are supplied to reduce development cycle time. The role of technology in business strategy is considered. IV. STRATEGY-FOCUSED Technology investment decisions are informed by business strategy. Availability and reliability are no longer an issue. Broad focus is on time to market and competitive advantage for the business. Technology is embedded in the firm’s value perspective. [FONTE: GOLD, 2002]
  22. 22. 21 What happens when senior managers ignore their IT responsibilities? IT DECISIONS SENIOR MANAGEMENT’S ROLE CONSEQUENCES OF ABDICATING THE DECISION How much should we spend on IT? Define the strategic role that IT will play in the company and then determine the level of funding needed to achieve that objective. The company fails to develop an IT platform that furthers its strategy, despite high IT spending. Which business processes should receive our IT dollars? Make clear decisions about which IT initiatives will and will not be funded. A lack of focus overwhelms the IT unit, which tries to deliver many projects that may have little companywide value or can’t be implemented well simultaneously. Which IT capabilities need to be companywide? Decide which IT capabilities should be provided centrally and which should be developed by individual businesses. Excessive technical and process standardization limits the flexibility of business units, or frequent exceptions to the standards increase costs and limit business synergies. How good do our IT services really need to be? Decide which features are needed on basis of their costs an benefits. The company may pay for service options that, given its priorities, aren’t worth the costs. What security and privacy risks will we accept? Lead the decision making in the trade offs between security and privacy on one hand and convenience on the other. An overemphasis on security and privacy may inconvenience customers, employees, and suppliers; an underemphasis may make data vulnerable. Whom do we blame if an IT initiative fails? Assign a business executive to be accountable for every IT project; monitor business metrics. The business value of systems is never realized. [FONTE: ROSS - WEIILL, 2002]
  23. 23. 22 Il Balanced Scorecard nell’area IT: alcune esperienze LEARNING & GROWTH PERSPECTIVE Attract and retain people with key skills Focus on career development Promote a culture of innovation Acquire skills in enabling technologies FINANCIAL PERSPECTIVE Manage unit costs of IT Maximize stakeholder returns Maximize business unit value creation CUSTOMER PERSPECTIVE Demonstrate competitive costs Deliver quality service Maximise business unit productivity Achieve business unit strategies FROM COMPETENCY … … TO CONTRIBUTION INTERNAL PROCESSES PERSPECTIVE Optimize IT internal processes Undderstand emer-ging technology applications OPERATIONAL EXCELLENCE BUSINESS UNIT ALLIANCE SOLUTIONS LEADERSHIP Realize scale economies Manage service quality Standardise platforms and infrastructures Deliver on schedule Effectively support end-users Improve business unit productivity Understand business units strategies Propose enabling solutions
  24. 24. 23 Il Balanced Scorecard nell’area IT: alcune esperienze FINANCIAL PERSPECTIVE PEOPLE PERSPECTIVE Motivazione Know how Produttivit à Costo area processi & sistemi Redditivit à aziendale Crescita aziendal e Investimenti processi & sistemi CUSTOMER PERSPECTIVE Supply chain aziendale Project managemen t PROCESSI AZIENDALI Gestione offerte aziendali Customer satisfaction PROCESSES PERSPECTIVE Mapping fabbisogno Infrastrutttura tecn./applicativa Servizio reso SUPPLY CHAIN INTERNA Innovazione Gestione progetti interni
  25. 25. 24 Il Balanced Scorecard nell’area IT: alcune esperienze PEOPLE PERSPECTIVE PROCESSES PERSPECTIVE CUSTOMER PERSPECTIVE FINANCIAL PERSPECTIVE Gestione progetti interni Motivazione Know how Produttivit à Mapping fabbisogno Infrastrutttura tecn./applicativa Servizio reso SUPPLY CHAIN INTERNA Innovazione Supply chain aziendale Project managemen t PROCESSI AZIENDALI Gestione offerte aziendali Costo area processi & sistemi Redditivit à aziendale Crescita aziendal e Investimenti processi & sistemi Customer satisfaction % progetti on time % tempo in progetti % rispetto TTM % attività improduttive N. FTE Employee satisfaction Turnover in entrata Turnover in uscita % copertura k-competencies % tempo in formazione % bdg formazione % utilizzo bdg formazione Tempo medio evasione richieste Anzianità media backlog % richieste evase on time % tempo per rilevazione fabbisogno Tasso rinnovao asset Anzianità media parco applicativo % tempo in attività di supporto KPI produttività Tempo medio evasione ordine % ordini evasi on time Aging magazzino % successo offerte N. offerte per commerciale Tempo medio chiusura offerta Continuità Integrità Disponibilità-accessibilità Facilità d’uso Copertura funzionale Orientamento serv. (Appr.) Operatività media % N. interventi di ricostruzione N. restore dei dati N. copie medie per DB Disponibilità media applicativi % copertura fabbisogno applicativo TCO
  26. 26. 25 IT management Un approccio metodologico … IT measures IT performance areas IT strategic initiatives IT mission IT vision IT values
  27. 27. 26 Le sfide da raccogliere  Quale governance senza misurazione?  Quale ruolo nella diffusione di una cultura performance- oriented?  Dove la tecnologia, da sola, non basta …
  28. 28. 27 Il Balanced Scorecard CUSTOMER PERSPECTIVE KPA INDICATORI FINANCIAL PERSPECTIVE KPA INDICATORI INTERNAL PROCESSES PERSPECTIVE KPA INDICATORI INNOVATION & LEARNING PERSPECTIVE KPA INDICATORI

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