KPIs指标明细

Accounts payable as a % of total sales 应付帐款/总销售收入 Accounts payable total FTEs per MRMB revenue Cc: total revenue / FTEs 应付帐/等值全时员工数/总销售收入（98年、99年） Accounts Receivable over 90 Days as %age of total accounts receivable 超过90天未清帐的应收帐款/总应收帐款 （99年12个月） Cycle time: cash to cash 资金流动周期 （原材料采购支出到销售回款时间） Total FTE/MRMB revenue Cc: deleted IT cost per end user IT budget IT资金投入 （年指标-2年） Order management costs as a % of revenue Cc: order management cost = order handling cost, IT cost per sales order, etc 订单管理费用/总销售收入（年指标-2年） 订单管理费用指获取销售订单发生的费用 如：销售费用、市场费用、IT投入等 Overhead costs as % of total operating costs制造费用 / 营业成本 （24个月） R&D expenditure as %age of sales revenue 研发费用 / 销售收入 （年指标-2年） Sales cost as a % of revenue 销售费用 / 销售收入 （过去两年每个月） Supply chain management costs as a % of total revenue 供应链成本 ( 运输费用 + 分销 + 仓库 + 库存管理 + 人工费用 + 管理费用 + 固定资产折旧 ) / 销售收入(过去两年中的每月) Profitability 利润率(损益表) （过去两年每个月） Return on Net Assets (RONA) 净资产收益率 （年指标-2年） Return on Capital Employed (ROCE) 资本回报率（年指标-2年） Return on Investments (ROI) 投资回报率（年指标-2年） Average cost of capital (WACC) 平均资产成本（过去两年每个月） Operating Expenses as a % of revenue 营业成本 / 销售收入（过去两年每个月） Working Capital as a % of total capital 流动资金 / 资本金（过去两年每个月） Company growth vs. market growth 公司销售成长率 / 市场成长率（过去两年每个月） Overhead as % of total costs 制造费用 / 总成本（过去两年每个月）

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Operating revenue margin 营业利润 = 销售收入 – 销售成本 – 所得税 + 营业外收入（过去两年每个月） Net profit 税后利润（过去两年每个月） Days Sales Outstanding 总应收帐/平均日产值（过去两年每个月） Cash sales as a % of total Sales 现金交易 / 总销售收入（过去两年每个月）

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2．供应链管理 1 Performance Indicator Key Performance Indicator Cycle time: cash to cash

Definition Payment made for materials received 资金流动周期 （原材料采购支till payment received for goods sold 出到销售回款时间） 2 Supply chain management Transportation, distribution, costs as a % of total revenue warehouse, inventory carrying cost, cost of manpower, administration 供应链成本 ( 运输费用 + 分related 销 + 仓库 + 库存管理 + 人工费expenses, any depreciation on capital expenses / total revenue – by month – 用 + 管理费用 + 固定资产折旧 ) / 销售收入(过去两年中的每月) last 24 months 3.1 Order entry time Time to prepare an order based on 订单处理时间 （接到客户需求dealer’s requirement; FTEs involved in order acceptance Time to prepare an order based on dealer’s requirement; FTEs involved in order acceptance 到车间安排生产的时间） 3.2 Order entry FTEs 订单处理全职员工 4 Inventory turns: finished Total no. of working days in a year/ goods 成品周转次数 5 Inventory turns: total FG inventory at year end raw Total no. of working days in a year/ material 原材料周转次数 total RM inventory at year end

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6 7 Inventory turns: WIP 在制品周转次数 Total no. of working days in a year/ total WIP inventory at year end Inventory: total days Total inventory of FG at year end / supply of finished goods 年末产成品总库存/日均产出 8 Inventory: total average daily production days Total inventory of RM at year end / supply of raw material 年末原材料总库存/日均投入 9 Inventory: total average daily production days Total inventory of WIP at year end / supply of WIP 年末在制品总库存/日均产出 1average daily production Inventory level: finished Total inventory of FG at year end 0 goods 年末产成品总库存 1Inventory level: raw Total inventory of RM at year end 1 material 年末原材料总库存 12 13 Inventory level: WIP 年末在制品总库存 Inventory accuracy Stocks as per physical verification Total inventory of WIP at year end 库存管理准确度: 库存盘点金/ Stock on books in % 额/帐面库存金额 1Distribution costs as a % Total distribution costs / annual 4 per product 分销成本/年产值 production

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15 Forecast accuracy 预测准确度: 实际需求/预测Actual demand / Forecast demand in % 需求 16 1Number of Supply Sources 供应商数目 % of single sourced parts of No. of parts having single source / As on month end 7 total parts 单点供货物料数/所有采购物料数 18 total no. of parts in % Order Fulfillment Lead Time Order acceptance from dealers to 销售订单完成周期 = 接收订delivery of machines to dealers 单 – 交货(代理) 1Delivery Performance to No. of times dealer’s request date 9 Customer Request Date met with same model mix / total no. of 按期交货的订单数/所有订单dealer’s orders in % 数 Delivery Performance to No. of times area office committed 20 Scheduled Commit Date 21 22 2Incoming Material Quality 采购物料拒收比例 date to dealer met with same model mix / total no. of dealer’s orders in % % age rejects of incoming materials No. of indigenous parts / Total no. of parts in % % of parts handled by No. of parts handled by logistics 3 logistics providers 委托专业物流服务公司管理的物料数/所有物料数(原材料) providers / total no. of parts in %

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2Capacity Utilization (see: Agreed capacity / capacity defined 4 The difference between Maximum by machine specifications or industrial possible productivity and engineering norms planned productivity level) 产能通常负荷 2Inventory Obsolescence as Total non moving inventory / Total 5 a % of Total Inventory 淘汰物料金额/所有物料库存金额 26 2Lead Time: Production inventory Production cycle time – start of 生产周期 = 派工单 -> 交货 production to delivery Back orders as a % of total Committed orders but not yet 7 orders 拖期销售订单 2Customer credit fulfilled as on month end check Average time to check credit status 8 processing time 客户信用度检查处理周期 29 Cycle time: order to cash of a dealer Time from placement of order by 接收代理销售订单 -> 应收帐dealer to realising money from dealer 款清帐 3Lost sales due to 0 unavailability 每月客户订单丢失数 31 Days sales outstanding Total outstandings / average daily sales

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3Delivery date (Actual delivery date – Committed 2 predictability delivery date) / Committed delivery date (实际交货周期 – 承诺交货- in % 周期) / 承诺交货周期 ?33 34 期 3Inventory: obsolete as % of Non moving – FG, WIP, RM separately Delivery performance (Actual model mix – committed model mix) / committed model mix – in % Time to respond to an enquiry and Inquiry response wait time 从接到需求 到 可承诺交货周commit a delivery date 5 sales as % of total sales 淘汰产成品金额/销售收入, 淘汰在制品金额/销售收入, 淘汰原材料/销售收入 3Invoices generated through 6 EDI/Internet/R3 as % of total revenue 通过电子数据传输系统或Internet或R3开出发票金额/总销售金额 3Savings due to web-enabled 7 order entry, order inquiry, parts availability for spare parts 由于通过互联网输入订单,接收订单请求等带来的收益

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3On-time pricing requests to 8 customers 对客户的定价确认周期 3Percent of inquiries taken 9 over the Internet 通过互联网接收订单需求的百分比 4Percent of orders taken over 0 the Internet 通过互联网接收订单的百分比 41 EDI 通过电子数据传输技术EDI接收订单的百分比 4Percent of inquiries taken Percent of orders taken via 2 via EDI 通过电子数据传输技术EDI接收订单需求的百分比 4Percent of invoices paid in Total no. of invoices realised / 3 full 已清帐的应收帐款发票数/所有应收帐款发票数 44 45 total no. of invoices Sales cost as a % of revenue 销售成本/销售收入 Market Share 市场份额

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4Spares - inventory days of 6 supply 零部件在仓库库存时间 47 48 49 数 5Elapsed time between Time from factory to dealer Spares - inventory turns 零部件周转次数 Warranty/claims costs 担保金 Internet Orders Internet销售订单数/总订单 0 product production and sale 从成品下线到销售代理天数 5What is the preprocessing Preprocessing time 1a time for a custom order 从接收客户需求到下达派工单 5What is the total time for a Production & Transportation & 1b custom order 从接收客户需求到交货 5Preprocessing What is the time taken from 2 Order Receipt to Order Entry 从接收订单到订单输入 What is the time taken from 53 order entyy to order planning 从接收订单到安排生产计划

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What is the time from Order planning to Order Dispatch 从安排生产计划到下达派工单 5What is the time from to completing 5 Dispatch Manufacturing 从下达派工单到完成生产 5What is the time from finish 6 of production to remaining in FG warehouse 从成品下线到成品仓库 5What is the time from 6 Warehouse to receipt at the dealer 从成品仓库到销售代理处 5What is the safety stock of 7 Raw Material 原材料安全库存 5What is the safety stock of 8 finished goods 产成品安全库存 59 WIP 在制品安全库存 ?How many steps in a typical What is the safety stock at 60 routing 生产工艺路线中工序数目

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6What is the actual 1 manufacturing time in each step excluding wait time 每道工序实际生产时间(不包括工序间等待时间) 6What is an average lot size 2 per prod.line 每道生产线的平均生产批量 6What is theaverage output 3 per year by product & by model mix 平均每年每种产品每个机型平均产出 64

What is the annual revenue 年销售收入 Sales OEM ? Performance Indicator Back orders as a % of total orders 延期销售订单数/所有销售订单数 Cost per invoice 每一发票处理成品 Customer credit check processing time 客户信用检查的作业时间 Cycle time: order to cash 订单到回款的周期

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Days sales outstanding 销售到为回款的天数 Delivery performance 交付率 Distribution costs as a % of revenue 分销成本占收入的比率 Fill rate: stock orders vs. Custom orders ratio 按库存生产销售订单数/按客户需求订制销售订单数 Fill rate: From Inventory vs. Make to Order ratio 按库存生产销售订单/按订单生产销售订单数 Inventory accuracy rate 库存余额准确度 Order entry time 订单输入的时间 Order management costs as a % of revenue 订单管理成本占收入的比率 Sales order: cost to process 销售订单处理(IT) + 订单配置 + 人工处理费用 Total warehousing cost 人工费用 + 折旧费用 Sales History over 2 years 每月销售金额

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Efficiency Of Callbacks 回收处理效率

Purchasing- Provide AS Is KPIs for last 2 years by month Proc Cost as % of Revenue =Budget/Revenue 采购成本/销售收入 Full Time Eqwt in the Proc Dept 采购部门等值全时人员 Proc CC Budget= 采购部门作为成本中心每月的预算/销售收入 RMB Amount purchased, Direct 原材料采购金额(每月) RMB Amount purchased, MRO 非生产性物料每月采购金额 # of Pos issued 每月采购订单数 Avg line items per PO 平均每一订单行项目数 # of Quotes 每月询报价数 Avg line items per quote 每一报价单平均行项目数 Amount of obsolete material per year due to design

changes 每年由于技术更新淘汰的物料数

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Is it fully automated 采购订单下达是否为自动化 If not where is it lacking # of days from quote to PO 从下达询价单到下达采购订单周期 How many suppliers for MRO 非生产性物料采购供应商数 How many suppliers for direct material 生产性原材料的供应商数目 How many suppliers do you buy 80% material from 占80%总采购金额的原材料供应商数目 Do you have cost reduction programs with your suppliers 是否有与供应商的成本递减协议?

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