Pre 4 Strategic Map

A summary of integrated strategies 

KPIs OF THE FUNCTIONAL MANAGEMENT

1. Finance        : ROE =  ROS x ATO x  EM
• Return on Equity, Return on sales,  Asset turnover, Equity Multiplier
• ROS growth
• efficiency driven
• ATO growth
• lower assets
• EM improvement 
• Gearing
2. Customers    :   ROS =  np/m% x  quantity 
• Sales growth
• Customers retention
• Customers growth
3. Operations   :  cost per unit =  labour cost + material + overhead
• economies of scale
• efficiency driven lower costs
• shorter throughput
4. Personnel     :   productivity ratios,  profitability per worker, growth per worker
• performance gaps
• competency gaps
• best practices