Atlanta Barcelona Berlin Bucharest Budapest Dsseldorf Munich Stuttgart Vienna Zurich

www.horvath-partners.com Aniko Somodi Kurt Weber Bucharest, 10th January 2008

Horvth Academy Training Concept & Proposal

Horvth & Partners Management Trainings

Horvth & Partner GmbH

Content
Details of the Proposal Summary / Scope of This Proposal Objectives of Horvth Academy Training program Horvth Academy Training offering Overview Strategic management How to manage strategy design and implementation Balanced Scorecard (BSC) How to translate strategy into actions Human Resource management and Controlling Process Management Supply Chain & Logistics Management Procurement Controlling Sales Controlling Increasing customer value Activity Based Costing (ABC) Controlling Basics Cost Accounting - From financial accounting to Cost accounting Planning and Budgeting Performance Measurement Project Controlling Finance for Nonfinancial Managers Training Agenda for a 1 day training Business Games & Simulation, Examples page 4- 29 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22-24

Content
page Details about Horvth & Partners Horvth & Partners - Who we are? What makes us different? Our field of expertise No. 1 in Controlling Our service approach The Horvth Academy Our Training Phylosophy In-house trainings Business simulations Background information CFO Panel Project examples 25-46 25 26 27 28 29 30 31 32 33-36 37-38 39-46

Objectives of Horvth Academy Training program

Horvth & Partners Management trainings: How to manage and improve business performance
Participants will be enabled to Assess/ Evaluate the development stage of Performance Management inside the organization (strategy, process management, organization & controlling) Achieve alignment of Performance Management with the organization`s strategy and objectives of Determine and plan the steps to bring performance management/ management control/ controlling to a higher level Manage critical issues/ aspects in internal projects in order to increase performance and profitability Participants will walk away with State of the art tools and techniques Checklists and practical advice they can immediately apply Step-by-step guide for getting started and getting results

Horvath&Partners Training offering - Overview

Our trainings will help your employees to better understand the business and the components of performance management
Horvth & Partners Training offerings
Strategic Management & Innovation Strategic Management Balanced Scorecard How to succesfully implement strategy BSC Live! (business simulation) HR Management and Controlling Process management & Organisation Process management Supply-Chain Management Procurement Controlling Activity Based Costing (ABC) Factory (business simulation) Controlling Controlling Basics Cost Accounting and Management Planning & Budgeting Performance measurement with Key Performance Indicators Sales Controlling Project Controlling Finance for Nonfinancial Managers

Strategic Management

Strategic Management How to manage strategy design and implementation

Objective
Provide practical insights on strategy management and business models Getting familiar with state-of-the-art concepts and tools in strategy design and implementation

Content

What exactly means strategic? The Strategic Management process Analyzing the competitive environment of a company: Trends/ scenarios/ technologies, markets/ clients, industries, competitors, success drivers Defining the strategic framework of the Company: Vision, Mission, Target position, business model, strategy options, strategic objectives Discussion of real cases and examples Implementing strategies: How to deploy and communicate the strategy? Linking strategy with action: how to link strategic objectives with budgeting and performance management? Balanced Scorecard and strategic actions

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with responsibilities in strategy development and implementation, planning, performance measurement 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

Balanced Scorecard

Balanced Scorecard (BSC) How to translate strategy into action

Objective
Understanding of the Balanced Scorecard (BSC) as a state-of-the-art strategic management tool To receive practical advice how to implement the BSC To learn about the advantages of the BSC compared to other management tools

Content

BSC - the solution to challenges in strategic management How to implement the BSC in Companies? Prepare for BSC implementation Strategic framework for the BSC Determine strategic objectives, link strategic objectives to Strategy Maps, deterimine KPIs and strategic actions Managing the Roll-out of the BSC Case study BSC implementation Linking the BSC with other Management tools Empirical data on BSC implementation

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with responsibilities in strategy development and implementation, performance management, controlling and finance 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

Human Resource Management and Controlling

Human Resource Management and Controlling: How to manage your Human Resources efficiently
Objective
Provide theoretical background and practical know how on strategy based Human Resource Management and Controlling Determine current status and improvement potentials in Human Resource Management in your company Interface between Strategic and Human Resource Management Deriving key skills and qualifications from strategy Trends in Human Resource Management and Controlling Human Resource Management as a value driver Balanced Scorecards in Human Resources Management Human Resources tools: Linking strategy with target setting Setting up strategic incentive systems Human Resource Controlling: HR Planning and Reporting, HR Key Performance Indicators

Content

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with responsibilities in human resource management, planning, performance management, controlling, finance 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

Process Management

Process Management How to successfully define and manage processes

To provide understanding / overview on the concepts and tools in Process Management

Objective

To provide the relevant information and practical advice on how to implement and benefit from Process Management Process Management Basics

Content

Clarification of key terms: process, process management Potentials and limitations of process management How to implement Process Management in a Company Mapping processes Structuring a process model Analysing and identifying improvement potentials in processes Process monitoring and reporting Critical success factors in Process management Challenges and pitfalls

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with responsibilities in processes and organization, performance management, controlling and finance 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

Supply Chain & Logistics Management

Supply Chain & Logistics Management

The participants should understand the concepts, strategies and tools of Supply Chain Management (SCM)

Objective

Participants will be enabled to determine improvement potentials within the supply chain and Logistics Supply Chain Management (SCM) a temporary fashion?

Content

Basic idea and concept of SCM How to develop a SCM strategy Identification, -assessment and selection of a SCM strategy Roles and responsibilities within SCM The SCOR Model how to manage SCM processes Supply Chain Operations Reference Model (SCOR) How to implement SCM Risks, pitfalls and success factors for implementing SCM Key performance indicators: How to control SCM Role of procurement within SCM

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with responsibilities in supply chain, procurement, logistics, warehousing, performance management, controlling and finance 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

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Procurement Controlling

Procurement Controlling
The participants should understand the concepts, tasks and tools of Procurement Controlling

Objective

Participants are enabled to evaluate the current situation of Procurement, to identify the major controlling tasks in Procurement and to implement improvement measures Introduction to Procurement and Procurement Controlling Procurement as a direct driver to improve overall business performance The procurement process Definition and organization of procurement controlling Measuring performance and reporting (KPI) for procurement Savings and synergy realization in procurement Exercise: Maturity evaluation for procurement organization Future trends of the procurement controlling Total cost of ownership Risk analysis

Content

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with responsibilities in supply chain, procurement, performance measurement, controlling and finance 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

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Sales Controlling

Sales Controlling: Increasing customer value with Controlling

Objective
To provide comprehensive overview on state-of-the art concepts and tools in Sales Controlling and strong focus on Customer Value Management
Strategic Sales Planning

Content

Customer satisfaction and Customer Relationship Management (CRM) Customer Value Management: Measuring the customers` value Customer Lifetime Value Customer segmentation and managing the customer portfolio New Pricing strategies, Terms and Conditions Product profitability: Product Life Cycle Calculation and Profit Margin Calculation Controlling for Multi-Channel Sales strategies Working Capital Management in Sales KPIs and Reporting in Sales

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with responsibilities in sales, retail, logistics, performance measurement, controlling and finance 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

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Activity Based Costing

Activity Based Costing (ABC) How to control and manage indirect costs
Objective Content
To provide know how and practical advice how to implement Activity based Costing (ABC) in companies and how to manage and reduce indirect costs Activity Based Costing Terminology and Basics Fields of applications Implementing ABC Organizational frame conditions Implementation steps How to structure internal processes How to collect cost information and to calculate activity costs Managing indirect costs with ABC Integrating ABC into other cost management tools e.g. profitabiliy calculations for products, regions, clients IT solutions for ABC

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with responsibilities in process management and organization, performance management, controlling and finance 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

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Controlling Basics

Controlling Basics: Concept, Organisation and Tools of Controlling

To anchor common understanding of Controlling philosophy, concepts, tools and processes main

Objective

To clarify key requirements, links and interdependencies of Controlling with other management processes within the Company Controlling a new management tool

Content

Why do companies need Controlling? Basic terminology Implementation of an efficient Controlling system within the company What are the key processes of Controlling? What is the role of the Controller Components and structure of key Controlling instruments From financial accounting to management accounting Cost accounting Planning and budgeting Key Performance Indicators (KPI) and performance measurement

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with responsibilities in performance management, planning, controlling and finance 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

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Cost Accounting

Cost Accounting: From financial accounting to cost accounting

Objective
Participants will gain a comprehensive picture on the principles, structure and elements of cost accounting systems and the specifics of different industries Furthermore the participants will learn how to identify improvement potentials of their Companies cost accounting system

Content

Introduction to Cost Accounting - Basics and terminology Principles and elements of Cost Accounting Cost Type Accounting: what kind of costs occured Cost Center Accounting: who is responsible for the costs Cost Unit Accounting: what cost have to be covered by which product or service? Internal Cost allocation: what are the rules for allocating indirect costs Profitability calculation Cost management tools: Target costing, Activity based Costing (ABC) New trends in Cost Accounting

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with responsibilities in performance measurement, planning, controlling and finance 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

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Planning and Budgeting

Planning and Budgeting: Planning for better results

To provide comprehensive overview on Strategic Planning and Budgeting

Objective

Enable participants to evaluate Planning and Budgeting in their companies and to determine improvement potentials Corporate Planning - Basics

Content

Strategic Planning Strategy formulation Strategy implementation Value based management Operational Planning / Budgeting Principles and processes Profit & Loss, Balance Sheet, Cash Flow Integrated planning New trends in Planning and Budgeting Beyond Budgeting

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with responsibilities in planning, budgeting, performance measurement, controlling and finance 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

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Performance Measurement

Performance Measurement: Measuring performance with Performance Indicators

The training should provide basic knowledge on Key Performance Indicators (KPI) and Performance Measurement

Objective

Participants will learn how to develop and improve KPIs and Performance Measurement systems in their Company

Content

Relevance of KPIs for performance measurement Overview on Performance Management: concepts, tools, processes Different types of indicators Stratgic vs. operational, Financial vs. non-financial Leading vs. results How to define and build Performance Measurement systems Software solutions for Performance Measurement: Steps to select a Performance measurement software Critical success factors

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with responsibilities in planning, budgeting, performance measurement, controlling and finance 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

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Project Controlling

Project Controlling: Delivering projects in time, budget and quality

To provide comprehensive overview on the major Controlling tasks within projects

Objective

To facilitate participants to determine project risks and to implement specific Project Controlling tools

Content

Project Management and Project Controlling: terminology and basics Project Controlling phases and tasks Controlling tasks in the different project phases Identifying project risks Risk mitigation methods and tools Evaluation and quantification of risks Project reporting Linking Project Controlling with regular Controlling IT Tools for Project Controlling

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals from all fields of activities involved in project activities

1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

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Finance for Nonfinancial Managers

Finance for Nonfinancial Managers: Understanding the financial side of the business
The training is based on the business simulation Value Manager, a board-based, competitive simulation

Objective

The participants should understand how performance is measured on a financial basis and will be enabled to understand the financial aspects of entrepreneurial decisions Introduction Business simulation, year 1: business transactions, preparation of financial statements, performance evaluation Financial statement analysis The concept of value based management Business simulation, year 2: Preparation of a strategy, business transaction, preparation of financial statements, performance evaluation Cash Flow as a performance indicator: Cash Flow concepts Business simulation, year 3: business transactions, preparation of financial statements, performance evaluation

Content

Methodology

Presentation, case studies and group work, real-life examples and exercises, discussions

Target group Duration/ Language

Managers and professionals with little or no background in performance management, controlling and finance 1-2 days (depending on the number of delivered case studies and exercises) The trainings can be delivered in Romanian or in English language(on request)

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Training Agenda for a 1 day training

Agenda sample (for 1 day training)

Hour 09:00 10:30 Topic Inrtroduction into the topic Presentation of the approach Break 11:00 12:30 Lunch 13:30 15:00 Break 15:30 17:00 17:00 17:30
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Responsible H&P

Best practice, Implementation, discussion

H&P and participants

Exercise / case studies

H&P and participants

Evaluation of the results Conclusions

H&P and participants All participants

Business games and simulation

Business simulation means learning business by doing business

Simulation of value creation and financial management in a fictitious company Participants take business decisions and actively manage the company Balance sheet / P&L statement and other KPIs are derived from participants decisions Participants see their own impact on the companys performance and accept responsibility for it Economic functioning of a company becomes easily comprehensible Avtive training causes motivation and long-lasting learning effects

Factory simulation scene

Business Simulation

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Business games and simulation

Common types of business simulations

Computerbased simulations
(e.g. TOPSIM)

Benefits: A computer program simulates the value creation process and participants decisions Complex business situations may be simulated Can be used as a distance learning tool

Disadvantages: Computer calculations are not transparent (black box) Set-up time for participants and technical equipment required

Board-based simulations
(e.g. Factory)

The value creation process and participants decisions are simulated using coins on a game board

Benefits: Direct visualistion of every action taken during the simulation Can be completed within 1 day

Disadvantage: Less flexibility in the simulation process

Object-based simulations
(e.g. BSC Live!)

The value creation process is simulated using physical objects

(e.g. several components must be assembled to a finished product)

Benefits: Puts a focus on (production) processes and their optimisation

Disadvantages: Derivation of financial figures is less clear Equipment required

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Business game examples

Example: BSC Live!

Tangible business game to simulate the strategy implementation with the Balanced Scorecard Company model: productions company (1 product, 1 market, competition is possible) The simulation takes place through a physical production process (the product must be created with the help of different components) Previous knowledge not necessary, but helpful Learning content: Strategic management process from the strategic planning to the implementation control Deduction of strategic objectives and measures of a Balanced Scorecard Identification of goal reaching with the IT support of a BSC tool Objective: implementation of Balanced Scorecard over multiple game phases More than ca. 5 employees (more game teams possible for more than 10 employees) Duration: ca. days (net duration)
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Business game examples

Example: Board Business games Factory

Basic board-game which contribute to understanding the business as a whole Company model: production company ( 1 product, 1 market) No previous knowledge necessary Learning content: Value-added processes in the company Deduction of balance, profit & loss and other business indicators (efficiency, Cash-Flow, liquidity etc.) Show activity fields in various company departments to optimize the results Presentation of process optimization, investments 4-6 teams 3-5 persons Duration: ca. 1 day (net duration)

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Who we are

Horvth & Partners Who We Are

Field of activity Employees Customers Global management consulting Over 340 Global corporations, national corporations and medium-sized companies from the industrial, service and retail sectors, as well as public organizations Offices Atlanta, Barcelona, Berlin, Bucharest, Budapest, Dsseldorf, Munich, Stuttgart, Vienna, Zurich

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What makes us different

What Makes Us Different The Performance Architect Model

We achieve sustainable performance improvements for our clients by developing innovative economic concepts, adapting IT infrastructure and carrying out tailor-made training

Strategic Management & Innovation

Process Management & Organization

Management Accounting & Controlling

Concept

IT Realization Training

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Our field of expertise

Our field of expertise

Strategic Management & Innovation
Strategy Process Design and Facilitation Development and Evaluation of Strategy Options Strategy Execution based on Strategy Maps and Balanced Scorecard Intangible Assets Measurement Value Management Incentive Systems Design and Agreement on Objectives Change Management Innovation Management/Target Costing

Process Management & Organization

Restructuring and Cost Management Business Process Reengineering Shared Services/Outsourcing Reorganization Purchasing and Supply Chain Management Sales Performance Management Process Performance Management and Process Controlling Activity-based Costing and Time-driven ABC Post-Merger Integration Benchmarking

Management Accounting & Controlling

Performance Improvement and Benchmarking of Management Control Systems Financial Excellence Planning/Advanced Budgeting Reporting Group Control Cost Accounting and Allocation Risk Management IAS/IFRS Conversion Organization of Management Accounting and Controlling Functional Controlling Working Capital Management

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No. 1 in Controlling

No.1 in Controlling
Aber in acht Themenfeldern liegen die Spezialisten vorn, und zwar zum Teil mit betrchtlichem Vorsprung: Horvth & Partners siegen im Controlling, ... managermagazin, 8/2006, Seite 34

Source: manager-magazin.de, 20.07.2006

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Our service approach

Our Service Approach

Teams of specialists thinking as generalists and networking with clients
Solutions Concept Strategic Management & Innovation Process Management & Organization Management Accounting & Controlling Team

Industries Automotive Chemicals,Oil, Pharmaceuticals Consumer & Industrial Goods Financial Industries Media & Telecom Public Management Retail Transportation Utilities Other Industries

IT Realization

Training

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The Horvth Academy

The Horvth Academy

The Horvth Academy is a full service provider in practical management training and development related to Horvth & Partners core fields. We offer a wide range of training modules and methods.
Strategic Management & Innovation Process Management & Organization Management Accounting & Controlling

In-house Training and Development Management Training Experts Seminars

Concept

IT Realization Training
(Horvth Akademie)

Horvth Academy
Simulation Games Individual Coaching

Conferences
www.horvath-akademie.com Die Horvth Akademie 2007

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Our Training Philosophy

Our Training Philosophy

We combine consulting and training ... ... thus offering our clients well-founded, tried-and-tested know-how from more than 25 years experience in management control We tailor content to meet demands placed on management in real-life ... ... thus conveying knowledge which can be implemented immediately and directly We work interactively with real-life examples, case studies, business games and role plays ... ... thus achieving high learning efficiency and clear training benefits We foster close contacts to managerial research ... ... thus ensuring we provide the latest state-of-the-art techniques and expertise across the board
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In-house Training

In-house Training: Tailor-made fits better than off-the-peg

Consideration of individual requirements concerning participants corporate identity industry sector
Follow-up Demand Analysis Concept Realization Knowledge transfer Evaluation

Design of In-house training programs in close cooperation with our client

Close alignment with clients corporate strategy

Integration in existing personnel development processes

Project Management

Optional support during the entire process from determination of requirements through knowledge transfer and evaluation

Recommendation of trainer teams consisting of external and internal specialists

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Business simulation

Business simulation creates training situations of high activity and motivation

Business simulation = Learning beyond power point slides and flip charts

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Business simulation

What we keep in mind

10%

20%

30%

of what we read

of what we hear

of what we see

Business Simulation 50% 70% 90%

of what we hear and see

of what we say ourselves

of what we do ourselves

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Business simulation

Typical process of a business simulation

Introduction, Making up of teams

Simulation period 1: Normal business

Evaluation of period 1: Decision about optimisation measures

Simulation period 2: Integration of optimisation measures

Evaluation of period 2: Effects of optimisation measures

Simulation period 3: Integration of further topics

Evaluation of period 3: Effects of further topics integrated

...

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Business simulation

The Horvth & Partners approach of using business simulation in management training
Introduction, Making up of teams Simulation period 1: Normal business Evaluation of period 1: Analysis of results Analysis of customers annual report, Presentation of customers KPIs,
(example)

Decision about optimisation measures

Simulation period 2: Integration of optimisation measures

Evaluation of period 2: Effects of optimisation measures

Discussion of customers business situation and potential for optimisation

(example)

Simulation period 3: Integration of further topics

Evaluation of period 3: Effects of further topics integrated

Presentation of a customer-specific topic, e.g. investment calculation (example)

Additional case-study
(example)

...

Create added value for the customer by integrating customer-specific training elements into the business simulation Use the synergy of H&P know-how and the business simulation methodology
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CFO Panel

Some Impressions of Our CFO-Panel (1/4)

CFO - Panel Controlling Accounting

Finance

Innovationen Innovation

Based on a benchmark database on main controlling, accounting and finance processes Yearly web-based data collection and evaluation on objectives

Best Practices

Panel Netzwerk Network

Persnliche Personal Kontakte Contacts

organisation instruments + tools processes IT solutions in the CFO area

Benchmarking

Exists since 2003 ca. 200 member companies today

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CFO Pannel

Some Impressions of Our CFO-Panel (2/4)

Example: Deployment of resources in controlling per 1.000 employees Benchmark
(MY per 1.000 employees) 0,03 0,52 0,03 0,1 1,70 1,21

Process
Strategic Controlling und Strategic Planning Operational Planning Cost Accounting and Financial Statements Calculation and Prices Reporting Investment Controlling Project Controlling Group Controlling, M&A Functional Controlling (Sales, R&D, Production, Processes ...) Improvement of Tools and Methods

3,79 7,01 4,21 5,58 6,31 3,68 6,66 2,33 9,31 2,36

0,04 0,86 0,04 1,44

0,03 0,41 0,03 0,66 0,04 0,36 0,09 2,34

0,05 0,36

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Project examples

Hdlmayr-Lazar Romania: Process management and KPI Training

The company
Hdlmayr-Lazar Romania (HL) is a Joint Venture for Hdlmayr AG (Austrian company, managed by his owner) and a Romanian partner company (Lazar International), offering outbound logistic services in Romania.

The duty
In the last years HL has strongly developed. The most important clients are: Renault-Dacia, Tiriac Automobile (importer for Mercedes, Chrysler, Mitsubishi, Hyundai and other brands). Due to the strong and fast development became necessary the customization of internal processes and Control instruments to the companys need.

The solution
Developing and delivering of a client-specific training on Process Management and KPIs. The content of the training: Anchoring of a common understanding and knowledge of Process Management and KPIs Knowledge of the relevant methods and their field of application (e.g. Process optimization, Performance Measurement and Process KPIs) Strengthening process oriented thinking, working with client-specific exercises (examples, exercises and KPIs from the clients organization) the organization

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Project examples

BRM Business Consulting: Procurement Controlling Training

The company
BRM Business Consulting is the educational division of Romanian Commodity Exchange (BRM), offering training services.

The duty
BRM Business Consulting was the organiser of the open seminar on Procurement Controlling. Horvath & Partners was responsible for delivering the training.

The solution
Conception and delivering the open training on Procurement Controlling. The content of the training: Procurement as a direct driver to improve overall business performance The procurement process Definition and organization of procurement controlling Performance measurement system and reporting (KPI) for procurement Savings and synergy realization in procurement Future trends of the procurement controlling Exercise: Maturity evaluation for procurement organization

Project examples

Project example Beverage Industry

Training program for controllers from the headquarter and foreign subsidiaries
The target groups: Controllers from the subsidiaries in Austria, Hungary, Romania, Czech Republic and Poland

Holding

A
Subsidiary Subsidiary Subsidiary Subsidiary

The challenge: Knowledge sharing related to key questions of performance oriented company control

H
Contents:

RO

CZ

PL

Generating a common understanding regarding the importance of the central control within the company Stimulate the collaboration between the centralized and decentralized company control

Center-Control and profitability analysis within the trust Planning and budgeting processes Company specific figures Investment calculation technique and decisions Strategic management The solution: Conception and completion of a consistent training module In particular cases, individual coaching Languages: German, English, Hungarian, Czech, Polish

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Project examples

Project example Automotive Industry

Target groups specific training program for the implementation of the EVA-Concept
The target groups: Managing board members on concern and division level Top-Management beneath the board level (worldwide)
Target group Boards: Presentation with discussion and experience exchange (1/2 day)
Board

The challenge: Coherent mediation of an introduced, but less communicated, value management concept (top figure= EVA) in a short time to a large target group Highlighting own lever for value increase Generating responsibility for personal value contribution Creating premises for achieving active control aligned with the EVA-Concept The solution: Target group specific Training-Roll-Out in collaboration with a cooperation partner

Top Management

Target group Top-Management: Workshop including business game and case-study (1,5 days)

Managers

Further employees

Use of a client specific company business game and case-studies (e.g. for investment and MoB decisions etc) Languages: German, English, Spanish

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Project examples

Project example Chemical Industry

Web Based Training on value management for leaders worldwide
The target group: Leaders of the levels 2-6 worldwide The challenge: 1. Background and introduction WBT-Curriculum Mediation of the concern value management concept to ca. 5.000 leaders worldwide (as a part of Strategy 2015) Developing acceptance for value oriented control 2. Capital expenditures concept 5. 3. Value oriented control in individual departments Simulation tool Case-study Operative Units Case-study Functional Units
Recommended training line

Description of area specific value drivers and expected value propositions Creating premises for active value oriented control

6.

The solution: Creation of a company specific Web Based Training (total training duration ca. 4 h) in collaboration with relevant operating departments of the client Including a simulation tool, as well as area specific exercises Implementation based on Macromedia-Technology Languages: German, English

7. 4. Coordination with management processes

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Project examples

Project example Diversified Financial Service Industry

Training program Think business act entrepreneurial
The target groups: Controllers, other employees with financial activities The challenge:
Fhrungskrfteentwicklungsprogramm
Change Management Betriebswirtschaft Strategisches Management Fhrung

Make employees understand that companies are complex and cross-linked entities and that producing activities has to be seen as processes Conversion of business data into practical perceptions and decisions Dealing with complex decisions under uncertain situations

Horvth & Partners

optional (3 Seminare 2 Tage)

fakultativ (Planspiel-Seminar 4 Tage) Kostenrechnung Investitionsrechnung Wertmanagement Externes Rechnungswesen

Propdeutik

The solution:
Operatives KostenManagement Strateg. KostenManagement Strateg. Planen und Handeln

Drawing up a General Management Curriculum including propaedeutic and integration into the leaderships development program
Simulationsperioden Impulsvortrge etc.

Settling the basis for a PC based company simulation (competitive situation) Business simulations, discussions and detailed analysis

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Project examples

Customised training program on value-based management for Carl Zeiss AG

Training Program on Value-based Management at Carl Zeiss SCO
The target group: Executives of all areas within the Service Center Oberkochen (SCO)

The challenge:
1. Tag
08:00 Uhr
Vorstellung, Zielsetzung, Erwartungen der TN Einfhrung ins Thema (Spielerluterung, grundstzliche Begriffe) Dechant H&P Rckblick und Offene Fragen H&P H&P H&P H&P Zeiss H&P Vertiefung 4: Cash-Flow, Wachstum und Vermgensmanagement Simulation A&O, Jahr 3 Vertiefung 1: EVA Ziele und Umsetzungsbeispiele bei Carl Zeiss Dechant Ableitung und Diskussion eigener Manahmen der Trainingsteilnehmer Zusammenfassung und Feedback H&P H&P H&P H&P H&P

2. Tag
08:00 Uhr

Referesh participants basic management know-how Integration of the newly established system of valuebased management (what is new what remains?) Produce responsibility for own value contributions by the participants Enable and motivate to manage in a value-oriented way

10:00 Uhr

Simulation A&O, Jahr 1

H&P

10:00 Uhr

12:00 Uhr

Mittagessen Vertiefung 2: EVA Berechnung u. Wertreiber

12:00 Uhr

14:00 Uhr

Simulation A&O, Jahr 1a Vertiefung 3: aktives Werttreibermanagement Simulation A&O, Jahr 2

14:00 Uhr

16:00 Uhr

Zwischenfazit

16:00 Uhr

The solution: business simulation additional elements Customizing of a standard business simulation in order to integrate value-based management Dovetailing the business simulation with presentations on VBM at Carl Zeiss AG Integrated presentation of Carl Zeiss best practice examples of VBM

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Project examples

Realisation of a company-specific business simulation for BLB NRW

Training Program Management and Controlling
The target groups: Executives company-wide Employees of finance & controlling The challenge:
Basics in Real Estate Management BLB Management Processes BLB Profit Controlling and Profit Responsibility

Client company was transformed from a state government authority into a market-oriented real estate company Provide basic management know-how Provide knowledge in newly designed BLB NRW management and controlling tools Enable participants to use these tools in their every day work The solution: Realisation of a client-specific business simulation (Immobilien-Profi) Integration of the business simulation into a 3-day training sequence Roll-Out of this training sequence in the central BLB office and 12 regional subsidiaries

Client-specific business simulation Immobilien-Profi

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