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1
APPENDIX
Zero Desperdício –
Measuring Performance
With a Balanced Scorecard
2
Appendix
Annexe 1 – Zero Desperdício’s Strategy Map
3
Annexe 2 – Zero Desperdício’s Balanced Scorecard
Financials
Objectives Lag Indicator Lead Indicator Measurement Method Target Verified Result
Initiative
Sustainable Financial Performance
1.a. – Investor diversification
ratio (Herfindahl Index)
1.a. – (Percentage of Financial donator contribution1)^2+(Percentage of financial donator contribution2)^2...
<2500
7666
Look for diverse sources of investment
2.a. – Surplus Margin Ratio
2.a. - (Revenue – Expenses) / Revenue
≥0
- 26,93%
Respect the budget agreed
Proper Channeling of Financial Resources
1.b. – Administrative Cost Ratio
1.b. – Administrative costs/ Total Revenue
≤12%
10,20%
Avoid having administrative costs weighing more than
program costs
2.b. – Program cost ratio
2.b. – Program cost / Total Revenue
≤ 28%
13,83%
Avoid having administrative costs weighing more than
program costs
3.b. – Wage Ratio 3.b. - Annual wage / Total Revenue
≤60%
108%
Avoid spending beyond the budget stipulated
4.b. – Fundraising Ratio
4.b. – Fundraising expenses / Funds raised
Avoid spending too much on fundraising (both time
and money)
5.b. – Ocupation cost per m2
5.b. – (Rent + utilitaries + expenses) / m2
≤15
12,53
6.b. – Ratio of fixed costs over variable costs
6.b. – Fixed costs / Variable costs
≤0,61 8,1805
Avoid spending beyond the
budget stipulated
Internal Processes
Objectives Lag Indicator Lead Indicator Measurement Method Target Verified Result
Initiative
Success in expanding the number of managing entities
1.a. - Annual retention rate
(%)
1.b. – Nr of managing entities
1.b. – Annual quantification of the nr of managing entities
≥ 7
11
Establish contacts and
build on the network of contacts to reach more
potential entities 1.a. (1 – Nr of entities that
left the program at the end of the year / nr of entities at the beggining of the year) x100
100%
100%
Success in increasing the adhesion of receiving entities
1.a. Semiannual retention rate (%
1.b. – Total nr of receiving entities that adhered to Movimento Zero
Desperdício
1.b. – Semiannual quantification of the total nr of receiving entities that adhered
≥ 75
62
Establish contacts and build on the network of contacts to reach more
potential entities 1.a. (1 – Nr of entities that
left the program at the end of the year / nr of entities at the beginning of the year) x100
≥ 98%
98,28%
4
Success in increasing the adhesion of donating entities
1.a. - Semiannual retention rate
(%)
1.b. Nr of donating entities that adhered to Movimento Zero
Desperdício
1.b. – Semiannual quantification of the donating entities that adhered to the movement
≥ 185
188
Establish contacts and build on the network of contacts to reach more
potential entities 1.a. (1 – Nr of entities that
left the program at the end of the semester / nr of entities at the beginning of the semester) x100
≥ 95%
94,19%
Customer
Objectives Lag Indicator Lead Indicator Measurement Method Target Verified Result
Initiative
Receiving entities that are capable of complying with the HSA
procedures
1.a. – Percentage of receiving
entities cable of complying with the minimum criteria of the
HSA procedures (%)
1.b. – Percentage of receiving
entities that were capacitated
(annual)
1.b. – Nr of receiving entities that were capacitated in the present year / Total nr of receiving entities in that year x100
≥ 30%
44,59%
Focus firstly on making all entities reach the minimum criteria
2.a. Average rate of compliance with the HSA
procedures (%)
1.a. – Nr of receiving entities capable of complying with the minimum critieria of the HSA procedures / Nr of receiving entities that were capacitated x 100
100%
37,5%
2.a. – Sum of all the percentages of criteria fulfilled by each receiving entity / Total nr of receiving entities that were capacitated x 100
≥50%
50,57%
Guarantee a fast identification of a receiving entity for the food surplus
of the donating entity
1.a. – Average of the time spent in
identifying a receiving entity
for the food surplus of a
donating entity
1.a. – Calculation of the time spent in average (Time spent1 + Time spent2 + …. / Total nr of identifications)
≤ 15 days
Create a database that matches institutions
according to geography, dimension or other
relevant criteria
Social Impact
Objectives Lag Indicator Lead Indicator Measurement Method Target Verified Result
Initiative
Increase in the reutilization of food surplus
1.a. – Monthly tendency rate of the evolution of the food surplus recovered (%)
(Moving average of 6 months)
1.b. – Moving average of the
quantity of food recovered (6
months)
1.b. (Sum of the quantity of the 6 months) / 6
≥45 tons
49,61 tons
Create a database that allows to match entities
according to geography or availability and therefore
increase speed in the process
2.a.- Qualitative rate of the food surplus received that is reutilized
1.a. – (Average of the present 6 months / Average of the 6 months before the present month -1) x100
≥ 1%
-1%
3.a. - Percentage of food surplus
recovered
2.a.. – Perform a survey to measure the Frequency (5-Never, 4-Few times; 3-Frequently; 2-Most Frequently; 1-Always) of complaints and then rate each entity's answer from 1 to 5 and compute an average
≥4
4
5
3.a. - Food surplus recovered / Food surplus produced x 100
≥10%
4,91%
Reduce the food scarcity in the population in need
1.b. – Food surplus
distributed among the
population in need (kg)
1.b. – Quantification of the food surplus distributed (kg)
Create a database that identifies areas with
population in need and how many are covered by
the network of Zero Deseperdício
2.b. - Receiving entities out of the
ideal ratio zone for kg of food
surplus recovered per individual in
need
2.b. – Nr of entities out of the ideal ratio zone / Total nr of entities x 100
≥95%
60%
3.b. - Semiannual rate of the
evolution of the nr of people
supported (%)
3.b. - (Nr of people in need that were supported by the
program in the present semester / Nr of people that
were supported by the program in the previous
semester - 1) x 100
≥5%
24,36%
Generate awareness about the theme of the food waste
1.a. – Rate of the quality of the
electronic materials in promoting awareness
1.b. – Quantity of didactic material (physic format)
distributed
1.b. – Annual quantification
0
18160
Improve the quality of the material according to feedback suggestions
2.b. – Nr of visualizations
from electronic material made
available
2.b. – Check the visualizations according to the online platform used
≥5000
1.a. – Surveys to verify how the electronic materials provided changed their awareness about the theme and then: People that had their awareness increased / People that answered x 100
≥ 75%
Innovation & Growth
Objectives Lag Indicator Lead Indicator Measurement Method Target Verified Result
Initiative
Increase replication of the Movimento Zero Desperdício at a
national level
1.a. –Percentage of replications
that still operate at a national
level
1..b. Nr of replications at a
national level
1.b. – Quantify the nr of replications at a national level
≥ 20
20
Make use of the network of contacts or any possible
familiarity with certain geographic areas where it may be more feasible to
replicate
1.a. – Nr of national replications that still operate / Total nr of national replications x 100
≥90%
93,75%
Increase the tecnological capacity
1.a. Entities in Lisbon capable of
using the platform
provided by Project Force (%)
1.b. - Nr of new software or other
type of technological
resources implemented
1.b. - Annual quantification
≥1
2
Investigate potential strategic partnerships or
alliances that allow to implement more
developed technologies
6
Increase the tecnological capacity
2.a. - Total success rate of
the implementation
of new technologies
1.a. - Nr of entities capable of using the platform / Total nr
of entities x 100
100%
Investigate potential strategic partnerships or
alliances that allow to implement more
developed technologies 2.a. - Nr of new technologies implemented that were a
success / Nr of technologies implemented x 100
100%
100%
Attain a team staff that is qualified in the field of Management or Social
Entrepreneurship
1.a. Workers with a bachelor degree or higher
in the field of Management (%)
1.b. – Nr of workers with a
bachelor degree or higher
1.b. – Quantification
3
1
Establish partnerships with universities
2.a. –Workers with a bachelor degree or higher
in the field of Social
Entrepreneurship (%)
1.a. – Nr of workers with a bachelor degree or higher in the field of Management / Nr
of workers x 100
33,33%
100%
2.a. – Nr of workers with a bachelor degree or higher in
the field of Social Entrepreneurship / Nr of
workers x 100
33,33%
0%
7
Annexe 3 – Sub-Balanced Scorecard for Donating Entities (Pilot with Jumbo);
Receiving Entities (Associação Melhoramentos de Eixo); and Managing Entities
(Câmara Municipal de Lisboa)
Sub-Balanced Scorecard for Donating Entities (Pilot with Jumbo) Financials
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
- - - - - - - Internal Processes
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
Reduction of the food surplus produced
1.a. – Rate of the food surplus
produced by the donating
entity (%)
1.b. – Quantity of food surplus
produced monthly by the
donating entity
1.b. – Quantification (kg)
5544kg
Raise awareness within the staff
1.a. – (Food surplus produced in the present month / Food surplus produced in the previous month -1) x 100
Social Impact
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
Reduction of the food surplus produced
1.a. – Rate of the food surplus
produced by the donating
entity (%)
1.b. – Quantity of food surplus
produced monthly by the
donating entity
1.b. – Quantification (kg)
5544kg
Raise awareness within the staff
1.a. – (Food surplus produced in the present month / Food surplus produced in the previous month -1) x 100
8
Increase food recovered
1.a. - Percentage of food surplus that is turned
into food recovered
1.a. - Food surplus recovered / Food surplus produced x 100
≥10%
25,87%
Raise awareness within the staff
Customer
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
Increase food recovered/received
1.a. - Percentage of food surplus that is turned
into food recovered
1.a. - Food surplus recovered by receiving entities / Food surplus produced x 100
≥10%
25,87%
Raise awareness within staff
Innovation & Growth
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
Replication of the Zero Desperdício program in other branches of the
donating entity
1.a. – Branches of the
donating entity covered
by the Zero Desperdício network (%)
1.b. - Nr of replications
1.b. - Quantification
18
4
Contact receiving entities to verify if they are available to receive food
surplus from Jumbo
1.a. - Nr of branches of the donating entities that are covered / Total nr of branches of the donating entity x 100
54,55%
12,12%
Increase the quantity of receiving entities supported
1.a. - Semiannual rate of the
evolution of the nr of receiving entities
supported (%)
1.b. - Nr of receiving entities
supported
1.b. - Quantification
12
5
Establish contact with potential receiving entities or use network of
contacts to find them
1.a. - (Nr of receiving entities supported in the present semester / Nr of receiving entities supported in the previous semester - 1) x 100
133,33%
33,33%
9
Sub-Balanced Scorecard for Receiving Entities (Pilot with Associação Melhoramentos de Eixo) Financials
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
- - - - - - - Internal Processes
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
Increase in the reutilization of food surplus
1.a. – Monthly tendency rate
of the evolution of
the food surplus
recovered (%)
1.b. –Trimestral average
quantity of the food
recovered (moving average)
1.b. – (Sum of the present 3 months) / 3
3000kg
3060kg
Create a database that allows to match entities according to
geography or availability and therefore increase speed in the
process
2.a. - Percentage of food surplus turned into food recovered
1.a. – (Average of food surplus recovered in the present 3 months / Food surplus recovered in the 3 months before the present month -1) x 100
≥8%
11%
Guarantee compliance with the HSA procedures
1.a. - Fulfillment / Unfulfillment
of the minimum
criteria
1.a. - Check if the minimum criteria is respected
Yes
Yes
Ask for training/capacitation if needed 2.a. -
Percentage of criteria
respected
2.a. - Nr of criteria respected / Total nr of criteria x 100
≥ 50%
65%
Social Impact
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
Increase in the reutilization of food surplus
1.a. – Monthly tendency rate
of the evolution of
the food surplus
recovered (%)
1.b. –Trimestral average
quantity of the food
recovered (moving average)
1.b. – (Sum of the present 3 months) / 3
3000kg
3060kg
Create a database that allows to match entities according to
geography or availability and therefore increase speed in the
process
2.a. - Percentage of food surplus turned into food recovered
1.a. – (Average of food surplus recovered in the present 3 months / Food surplus recovered in the 3 months before the present month -1) x 100
≥8%
11%
Reduce the food scarcity in the population in need
1.b. – Quantity of food surplus
distributed among the
population in need
1.b. – Quantification of the food surplus distributed (kg)
Ask for more food or more donating entities when needed
10
Reduce the food scarcity in the
population in need
2.b. - Kg of food surplus
distributed per person ratio
2.b. – Food surplus distributed / Nr of people
Between 0,28
and 2
0,08
Ask for more food or more donating
entities when needed
Customer
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
Guarantee the population in need is properly covered by the channel of
distribution of the food surplus
1.a. - Kg of food surplus
distributed per person ratio
1.a. – Food surplus distributed / Nr of people
Between 0,28
and 2
0,08
Adjust actions according to position
in relation to the ideal ratio zone
Guarantee satisfaction with the quality of the food received
1.a. – Qualitative
rate of satisfaction
with the amount of
food received
1.a. – Survey to understand the frequency in qualitative terms ((1-Always 2-Most frequently; 3-Frequently; 4-Few times; 5- Never)
≥4
Try to perform these sruveys next to the population itself
Innovation & Growth
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
Replication of the Zero Desperdício program in other branches of the
donating entity
1.a. - Rate of collecting
capacity (%)
1.a. - Nr of donating entities from where the food is collected / (Nr of donating entities from where the food is collected + the extra nr of donating entities that the receiving entity could collect food from) x 100
100%
Establish contact with potential receiving entities or use network of
contacts to find them
11
Sub-Balanced Scorecard for Managing Entities (Pilot with Câmara Municipal de Lisboa) Financials
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
- - - - - - - Internal Processes
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
Make successful contacts when trying to affiliate receiving entities
1.a. – Rate of affiliation
success (%)
1.a. – Nr of contacts that ended up in an affiliation / Nr of contacts established x 100
90%
Ask for assistance to solve any kind of problems with the process
Make successful contacts when
trying to affiliate donating entities
1.a. – Rate of affiliation
success (%)
1.a. – Nr of contacts that ended up in an affiliation / Nr of contacts established x 100
90%
Social Impact
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
Reduction of the food surplus produced
1.a. – Rate of the food surplus
produced by the local donating
entities (%)
1.b. – Quantity of food surplus
produced monthly by the local donating
entities
1.b. – Quantification (kg)
145264kg
Raise awareness within the staff
1.a. – (Food surplus produced in the present month / Food surplus produced in the previous month -1) x 100
Increase the reutilization of food surplus
1.a. – Monthly rate of the
evolution of the food surplus
recovered (%) (moving
average with 6 months)
1.b. – Monthly quantity of food surplus recovered
1.b. – Monthly quantification of the food surplus recovered (kg)
≥31
37274
Create a database that allows to match entities according to
geography or availability and therefore increase speed in the
process
2.a.- Qualitative rate of the
food surplus distributed
1.a. – (Average of the present 6 months / Average of the last 6 months -1) x100
≥ 1%
-3%
12
Increase the reutilization of food surplus
3.a. - Percentage of food surplus turned into
food recovered
2.a.. – Perform a survey to measure the Frequency (5-Never, 4-Few times; 3-Frequently; 2-Most Frequently; 1-Always) of complaints compute an average
≥4
4.3
Create a database that allows to match entities according to
geography or availability and therefore increase speed in the
process
3.a. - Food surplus recovered / Food surplus x 100
≥10%
4,91%
Customer
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
Guarantee a fast identification of a receiving entity for the food surplus
of the donating entity
1.a. – Average of the time
spent in identifying a
receiving entity for the
food surplus of a donating
entity
1.a. – Calculation of the time spent in average (Time spent1 + Time spent2 + …. / Total nr of identifications)
≤ 15days
Raise awareness within staff
Guarantee all donating entities application to donate food is
matched with a receiving entity to receive it
1.a. – Rate of success in
identifying a receiving
entity for a donating entity (%)
1.a. – Nr of times a receiving entity had a successful match / Nr of requests to give food surplus x 100
100%
Create a database that matches
donating and receiving institutions according to geography
Guarantee a fast identification of a receiving entity for the food surplus
of the donating entity (sporadic request)
1.a. – Rate of the
identification of receiving
entities for the sporadic
reception of food surplus
(%)
1.a. – Nr of receiving entities identified to collect the food from sporadic opportunities / Total nr of sporadic opportunities for reutilization of food surplus identified x 100
100%
100%
Create a database that allows to match entities according to
geography or availability and therefore increase speed in the
process
Guarantee families' satisfaction with the the food received
1.a. – Qualitative
rate of families'
satisfaction with the
amount of food received
1.a. – Survey to understand the frequency of complaints in qualitative terms ((1-Always 2-Most frequently; 3-Frequently; 4-Few times; 5- Never)
≥4
4.3
Adjust actions according to feedback and try to understand reasons behind it when i tis below the target
13
Innovation & Growth
Objectives Lag Indicator Lead Indicator Measurement Method
Target Verified Result Initiative
Increase the adhesion of receiving entities
1.a. Semiannual
retention rate (%)
1.b. – Nr of receiving
entities that adhered to Movimento
Zero Desperdício
1.b. – Semiannual quantification of the receiving entities that adhered
≥ 20
19
Establish contacts and use them to expand the network
1.a. (1 – Nr of entities that left the program at the end of the semester / nr of entities at the beginning of the semester) x100
≥ 98%
100%
Increase the adhesion of donating entities
1.a. Semiannual
retention rate (%)
1.b. Nr of donating
entities that adhered to Movimento
Zero Desperdício
1.b. – Semiannual quantification of the donating entities that adhered to the movement
≥ 86
76
Establish contacts and use them to expand the network
1.a. (1 – Nr of entities that left the program at the end of the semester / nr of entities at the beginning of the semester) x100
≥ 98%
100%
Increase the technological capacity
1.a. - Percentage of
entities in Lisbon capable
of using the platform
provided by Project Force
1.a. - Nr of entities capable of using the platform / Total nr of entities x 100
100%
Investigate potential strategic partnerships or alliances that allow
to implement more developed technologies