{"id":614,"date":"2022-04-26T14:37:02","date_gmt":"2022-04-26T12:37:02","guid":{"rendered":"https:\/\/olgarudakova.com\/why-dashboards-are-a-powerful-tool-in-fpa\/"},"modified":"2024-08-03T12:38:15","modified_gmt":"2024-08-03T10:38:15","slug":"proc-jsou-dashboardy-strategickym-nastrojem-v-fpa","status":"publish","type":"post","link":"https:\/\/olgarudakova.com\/cs\/proc-jsou-dashboardy-strategickym-nastrojem-v-fpa\/","title":{"rendered":"Pro\u010d jsou dashboardy strategick\u00fdm n\u00e1strojem v FP&A"},"content":{"rendered":"

Pokud se zept\u00e1te odborn\u00edk\u016f na finan\u010dn\u00ed pl\u00e1nov\u00e1n\u00ed a anal\u00fdzu (FP&A) na n\u00e1stroje strategick\u00e9ho \u0159\u00edzen\u00ed, budou dychtiv\u011b jmenovat SWOT, PESTL, \u201ewhat if\u201c anal\u00fdzu, vizi a misi, Porterov\u00fdch p\u011bt sil\u2026 ale sotvakdy byste na\u0161li dashboard nebo design dashboard\u016f na seznamu.<\/p>\n

Tento kr\u00e1tk\u00fd \u010dl\u00e1nek vysv\u011btluje strategickou roli designu dashboard\u016f a pom\u00e1h\u00e1 V\u00e1m nastavit spr\u00e1vn\u00e9 kl\u00ed\u010dov\u00e9 ukazatele v\u00fdkonu (KPI) a m\u011b\u0159\u00edtka pro V\u00e1\u0161 business.<\/p>\n

St\u00e1v\u00e1me se t\u00edm, co m\u011b\u0159\u00edme: d\u016fle\u017eitost v\u00fdb\u011bru spr\u00e1vn\u00fdch KPI<\/h4>\n

\u201eDashboardy jsou pro sledov\u00e1n\u00ed metrik,\u201c \u2013 dalo by se nam\u00edtnout. \u201eCo to m\u00e1 spole\u010dn\u00e9ho se strategick\u00fdm \u0159\u00edzen\u00edm?\u201c<\/p>\n

Srinivas Venkatram, zakladatel a gener\u00e1ln\u00ed \u0159editel laborato\u0159e n\u00e1pad\u016f, nazval jednu ze sv\u00fdch knih: \u201eSt\u00e1v\u00e1me se t\u00edm, co m\u011b\u0159\u00edme\u201c. Tato moudr\u00e1 slova v\u00fdsti\u017en\u011b popisuj\u00ed dopad dashboard\u016f na na\u0161e podnik\u00e1n\u00ed.<\/p>\n

Sly\u0161eli jste pojem \u201ekob\u0159\u00ed efekt\u201c? Term\u00edn vynalezl ekonom Horst Siebert. V dob\u011b Britsk\u00e9 Indie britsk\u00e1 vl\u00e1da mela obavy z\u00a0nar\u016fstaj\u00edc\u00edho po\u010dtu kober v Dill\u00ed a nab\u00eddla odm\u011bnu za ka\u017edou mrtvou kobru. P\u016fvodn\u011b to byla \u00fasp\u011b\u0161n\u00e1 strategie \u2013 za odm\u011bnu bylo zabito velk\u00e9 mno\u017estv\u00ed had\u016f. Vynal\u00e9zav\u00ed lid\u00e9 v\u0161ak postupem \u010dasu za\u010dali chovat kobry kv\u016fli v\u00fdd\u011blku.<\/p>\n

Pokud za\u010dnete skl\u00e1\u0159\u016fm platit za kilogram skla, kter\u00e9 vyrob\u00ed, skon\u010d\u00ed s velmi tlust\u00fdm sklem (tak tlust\u00fdm, \u017ee p\u0159es n\u011bj skoro nevid\u00edte). Pokud je zaplat\u00edte za metr \u010dtvere\u010dn\u00ed, vyrob\u00ed velmi tenk\u00e9 (a tedy k\u0159ehk\u00e9) sklo.<\/p>\n

KPI, kter\u00e1 si vyberete k m\u011b\u0159en\u00ed v\u00fdkonu sv\u00e9ho podnik\u00e1n\u00ed a kter\u00e1 pou\u017e\u00edv\u00e1te na semaforech a karti\u010dk\u00e1ch na va\u0161ich dashboardech, sm\u011bruj\u00ed \u00fasil\u00ed va\u0161ich t\u00fdm\u016f a utv\u00e1\u0159ej\u00ed va\u0161e podnik\u00e1n\u00ed. Dob\u0159e si to rozmyslete, ne\u017e n\u011bco zahrnete do sv\u00e9ho dashboardu.<\/p>\n

Existuje n\u011bkolik d\u016fvod\u016f, pro\u010d byste se m\u011bli zbavit sv\u00fdch star\u00fdch report\u016f<\/h4>\n

V m\u00e9 praxi v\u0161ak t\u00fdmy Controllingu a FP&A dvakr\u00e1t nep\u0159em\u00fd\u0161lej\u00ed nad strukturou sv\u00fdch report\u016f. Nem\u00e1me ve zvyku je neust\u00e1le revidovat a vylep\u0161ovat. Ka\u017ed\u00fd m\u011bs\u00edc, ka\u017ed\u00fd t\u00fdden, ka\u017ed\u00fd den p\u0159ipravujeme st\u00e1l\u00e9 stejn\u00e9 reporty.<\/p>\n

Bohu\u017eel pom\u011brn\u011b \u010dasto sl\u00fdch\u00e1m od sv\u00fdch klient\u016f: \u201eZa\u010dneme zkop\u00edrov\u00e1n\u00edm na\u0161ich star\u00fdch report\u016f do na\u0161ich nov\u00fdch BI n\u00e1stroj\u016f\u201c. Okam\u017eit\u011b tak odm\u00edtaj\u00ed v\u0161echny v\u00fdhody, kter\u00e9 nov\u00e9 technologie nab\u00edz\u00ed.<\/p>\n

Dnes m\u00e1me kvalitn\u00ed, kompletn\u00ed data v re\u00e1ln\u00e9m \u010dase snadno dostupn\u00e1 z r\u016fzn\u00fdch zdroj\u016f. Vy\u017eaduje to zm\u011bnu paradigmatu. Pokud m\u00e1me skl\u00edzet plody nov\u00e9 technologie, mus\u00edme za\u010d\u00edt p\u0159em\u00fd\u0161let jinak a na\u0161e mana\u017eersk\u00e9 reporty mus\u00ed vypadat jinak.<\/p>\n

\u201eNejstar\u0161\u00ed\u201c \u010d\u00e1st\u00ed na\u0161ich star\u00fdch report\u016f jsou pl\u00e1ny a rozpo\u010dty. Tento odkaz z 50. a 70. let p\u0159en\u00e1\u0161\u00edme do jednadvac\u00e1t\u00e9ho stolet\u00ed. \u0158\u00edzen\u00ed podle c\u00edl\u016f (MBO) je zastaral\u00e9. Za\u010dali jsme to zpochyb\u0148ovat v 90. letech, kdy se objevilo hnut\u00ed Beyond Budgeting. Ale s rychl\u00fdm roz\u0161\u00ed\u0159en\u00edm n\u00e1stroj\u016f business intelligence a siln\u00fdm tlakem pandemie COVID-19 vid\u00edme \u017eivotaschopnou alternativu dostupnou prakticky ka\u017ed\u00e9mu podniku.<\/p>\n

Sp\u00ed\u0161e ne\u017e porovn\u00e1v\u00e1n\u00ed v\u00fdkonu Va\u0161\u00ed spole\u010dnosti s pevn\u00fdm c\u00edlem, \u0159ekn\u011bme 5-procentn\u00edm r\u016fstem tr\u017eeb, si stanovte relativn\u00ed c\u00edl + 1% r\u016fst oproti pr\u016fm\u011bru v odv\u011btv\u00ed nebo oproti r\u016fstu nejv\u00fdznamn\u011bj\u0161\u00edho konkurenta. K dispozici jsou objektivn\u011bj\u0161\u00ed metriky v\u00fdkonu ne\u017e pl\u00e1ny a rozpo\u010dty. Pro\u010d z\u016fst\u00e1vat u star\u00fdch?<\/p>\n

V tomto bod\u011b jsme zjistili, \u017ee nejen samotn\u00e9 KPI, ale i benchmarky, se kter\u00fdmi je porovn\u00e1v\u00e1me, jsou strategicky d\u016fle\u017eit\u00e9. T\u00edm ale nekon\u010d\u00edme.<\/p>\n

Drilldown nen\u00ed v\u0161el\u00e9k: hledejte v\u00fdznam za \u010d\u00edsly<\/h4>\n

Jsem si jist\u00e1, \u017ee ka\u017ed\u00fd z v\u00e1s sly\u0161el podobn\u00fd dialog mezi mana\u017eerem a va\u0161\u00edm kolegou finan\u010dn\u00edm kontrolorem nebo finan\u010dn\u00edm business partnerem.<\/p>\n

\u2013 N\u00e1\u0161e tr\u017eby v tento m\u011bs\u00edci klesaj\u00ed.
\n\u2013 Pro\u010d?
\n\u2013 Proto\u017ee prodej \u010derstv\u00fdch potravin je dole.
\n\u2013 A pro\u010d je to tak?
\n\u2013 Pokles je drivovan p\u0159edev\u0161\u00edm ml\u00e9\u010dn\u00fdmi v\u00fdrobky.
\n\u2013 Pro\u010d se tohle d\u011bje?
\n\u2013 Proto\u017ee m\u00e1slo a jogurty v\u00fdrazn\u011b poklesly.
\n\u2013 To j\u00e1 nev\u00edm<\/em><\/p>\n

M\u016f\u017ee b\u00fdt frustruj\u00edc\u00ed sly\u0161et \u201enev\u00edm\u201c, ale jsou na vin\u011b skute\u010dn\u011b kontrolo\u0159i? Ve v\u011bt\u0161in\u011b spole\u010dnost\u00ed, pro kter\u00e9 jsem pracovala, dashboardy a reporty nep\u0159edstavuj\u00ed nic jin\u00e9ho ne\u017e syst\u00e9my breakdown\u016f a drilldown\u016f. Finan\u010dn\u00ed analytici jsou velmi dob\u0159\u00ed v zji\u0161\u0165ov\u00e1n\u00ed nejmen\u0161\u00edch detail\u016f, ale rozum\u00ed skute\u010dn\u011b business driver\u016fm?<\/p>\n

Jednou z obrovsk\u00fdch v\u00fdhod modern\u00edch technologi\u00ed a n\u00e1stroj\u016f business inteligence je schopnost integrovat data z v\u00edce zdroj\u016f. V jednom reportu m\u016f\u017eete m\u00edt provozn\u00ed a finan\u010dn\u00ed data z r\u016fzn\u00fdch intern\u00edch syst\u00e9m\u016f a extern\u00edch zdroj\u016f.<\/p>\n

M\u00edsto pouh\u00e9ho rozsek\u00e1v\u00e1ni tr\u017eeb nap\u0159\u00ed\u010d v\u0161emi mo\u017en\u00fdmi dimenzemi m\u016f\u017eete na jednom m\u00edst\u011b sb\u00edrat data o dostupnosti produkt\u016f, data o d\u00e9lk\u00e1ch front, data o cen\u00e1ch, data o reklamn\u00ed aktivit\u011b konkurent\u016f. S t\u00edm, co maj\u00ed k dispozici, v\u00e1m va\u0161i kontrolo\u0159i odpov\u00ed nejen popisem probl\u00e9mu (kter\u00e9 kategorie klesaj\u00ed), ale tak\u00e9 vysv\u011btlen\u00edm d\u016fvod\u016f poklesu (50% sleva na konkuren\u010dn\u00ed m\u00e1slo a zpo\u017ed\u011bn\u00ed dod\u00e1vky jogurt\u016f od v\u00fdznamn\u00e9ho dodavatele do na\u0161eho skladu).<\/p>\n

Na z\u00e1v\u011br<\/h4>\n