Corporate Performance Management (CPM)

Business Advisory

Corporate PerformanceManagement (CPM).

Audit. Accounting . Tax . Consulting . Corporate Finance .

ShareholderValue

StrategicPlanning

BusinessPlanning

Budget-ing

Forecasting

Reporting(Financial &Operational)

Performance Measurement

Analysis

RewardResults Planning

Budgeting & Forecasting

OrganisationAlignment andAccountability

Reporting &PerformanceMeasurement

Dimensions

Process

Information

People / Organization

Technology

MonitorIndividual

Results

Corporate Performance ManagementAre you convinced that your company is performing at its optimallevel and will continue to do so?

Your ChallengeToday’s companies face a myriad of challenges: increasing globalcompetition, customer and shareholder expectations. While newcompliance regulations have extended CEO’s and CFO responsi-bilities, their attention should become more focused on under-standing, monitoring and managing the company’s performance. In response to these challenges we offer you hands-on specialisedservices in profitability measurement, budgeting and forecastingoptimisation, cost management and performance management.

Our responseProfitability measurementProfitability issues often have a wide variety of root causes. Typically,management’s initial response is focused on cost reductions. Whilerelevant, this is not enough. Profitability issues should be consideredfrom different angles such as:

• Market conditions and trends (growth/new products/substituteproducts/new technologies);

• Product/customer/market/channel segmentation;• Pricing policy;• Organisation and processes.

We can help you to determine the underlying profitability-relatedissues by analysing the following questions:

• Who are our least and most profitable customers?• What are our least and most profitable products?• What are our least and most effective channels or markets?• Is our company well positioned to address the customer’s value

perception?• Is our company competitive in terms of products, pricing,

services and supply chain performance?

After these questions have been answered, Deloitte can also assistyou in developing the proper responses.

Budgeting and forecastingBudgeting and forecasting is the key link between corporatestrategy and finance operations. It is the translation of corporatestrategy into operational and financial objectives. It also serves as aframework for performance measurement.

Our expertise will enable you to select the appropriate budgetingmethodology. Furthermore, we can assist in implementing a tailor-made budgeting process and methodology in order to establish andkeep track of consistent, measurable and prioritised objectives.

As an essential financial driver, cash flow forecasting requires anaccurate forecasting tool. Our professionals help you in determiningyour specific requirements regarding an accurate and secured cashflow forecasting model and can assist in the implementation. Suchmodel should enable management to optimize treasury and toanticipate working capital variations.

Cost managementDo you have a proper insight in your product or service costs? Areyou sure your company uses the correct cost accountingtechniques?

Deloitte’s Corporate Performance Management Framework

Insight and control of costs have become more critical than ever intaking proper management decisions. Our professionals will analyzeexisting cost accounting models, identify weaknesses and proposesolutions. Deloitte can also assist you in selecting, building andimplementing alternative models such as (time-driven) Activity BasedCosting.

Performance managementBecause anticipation and swift reaction have become essential intoday’s changing environment, you need to have the tools anddrivers to measure business performance and to coordinate andmanage consistent decision taking.

Performance management can be limited to financial or operationalperformance indicators or can include all strategic indicators relatedto finance, customers, internal operations and innovation (balancedscorecard).

We can help you to gain and refine visibility and control of yourobjectives and operations by identifying the needs and expectationsof the management and key stakeholders. Furthermore, Deloitte canassist you in implementing an adequate level of performancemeasurement.

Deloitte in BelgiumThe leading audit and consulting practice in Belgium, Deloitte, offersvalue added financial, assurance and advisory, legal, tax andconsulting services.

In Belgium, Deloitte has more than 1,800 employees in over 16offices across the country, serving national and internationalcompanies, from small and middle sized enterprises, to public andnon-profit organisations. The turnover reached 315 million euro inthe financial year 2003-2004.

The Belgian practice is a part of the international firm DeloitteTouche Tohmatsu. For the fiscal year 2003-2004 Deloitte ToucheTohmatsu realised a turnover of 16.4 billion $ worldwide, with115,000 members of staff in nearly 150 countries.

For more informationDeloitte Business AdvisoryBerkenlaan 8b 1831 Diegem Tel. + 32 2 800 24 00Fax + 32 2 800 24 01

Guido VandervorstEmail: [email protected]

Harold VanheelEmail: [email protected]

Antony DepoorterEmail: [email protected]

Geert StienenEmail: [email protected]

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Member of Deloitte Touche Tohmatsu

Deloitte refers to one or more of Deloitte Touche Tohmatsu, a Swiss Verein, its member firms, and their respectivesubsidiaries and affiliates. Deloitte Touche Tohmatsu is an organization of member firms around the world devoted toexcellence in providing professional services and advice, focused on client service through a global strategy executedlocally in nearly 150 countries. With access to the deep intellectual capital of 115,000 people worldwide, Deloittedelivers services in four professional areas - audit, tax, consulting, and financial advisory services - and serves more thanone-half of the world's largest companies, as well as large national enterprises, public institutions, locally importantclients, and successful, fast-growing global growth companies. Services are not provided by the Deloitte ToucheTohmatsu Verein, and, for regulatory and other reasons, certain member firms do not provide services in all fourprofessional areas.

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