A presentation of the General Secretariat / Finance Department
to the Council Working Group “Elaboration of the Draft Strategic Plan and Financial Plan 2008-2011”
Resolution 1243
“Improvement of the Linkage of strategic, operational and financial planning”
Outlineofofthe
thetechnical
technicalimplementation
implementation
Outline
project
project
October 27, 2005
R 1243 Improvement of the linkage of business plans
Business Plans
Strategic and
Financial Plan
Results-based Budget
Business
Planning
Goals – Objectives
Expected results
Service and
Market-oriented
KPIs
Technical
Planning
Operational Plan
Feasibility analysis
Financial Limits
R 1243 Improvement of the linkage of business plans
Sequences of RBB planning processes
Planning steps
Strategic Plan
Financial Plan
Actor
PP
RBB Target / Monitoring
ITU Goals, Financial Framework
Definition and Inter-relationships
Objectives, Agg. Outputs by Sector / SG
Linkage
Definition and inter-relationships
Operational
Plan
Council
Budget
Council
Outputs by Objective
Definition and inter-relationships
Operational KPI
Costs / Revenues by Output,
Activities,
SAP Modules
CPM
BPS
CPM
BPS
CPM
BPS+ CO
+ PBC
BPS + CO
+ PBC
Bureaux / Departments
Linking plans with Council
Budget structure
Resource
management
Sectors/
SG
Financial relationships between
Outputs – Objectives – Goals
BPS
Linking objectives with BPR
CPM
Operational KPI
Integrated and Interlinked Results-Based Budgeting
Recommendation 1243
Planning steps
Goals, Financial
Limits (ITU)
(Sectors / SG)
Objectives
(Sectors / SG)
BSC/ MC / KPI
Inter-relationships
Strategies / Initiatives
Expected results
Non-financial
parameters
Income/Expenditures
Ratios / KPIs
Innovations indices
(Sectors/SG)
Financial
Budget
Within limits of
Financial Plan
Products
Internal services
Efficiency
Productivity
Cost centers
Hierarchy
Posts
New Tools / MIS
SEM - CPM
CPM - BPS - CO
Outputs
Activities
Monitoring
Inter-linked Planning
HR – PBC - BPS
Bureaux
Departments
Recommendation 1243
RBB
Inter-relationships
Planning
Monitoring
Theoretical model
ITU
Goals
Strategicand
and
Strategic
FinancialPlan
Plan
Financial
Forevaluation
evaluationby
byCouncil
Council
For
BR
BR
Objectives
Objectives
Operational
Operational
Plan
Plan
Budget
Budget
StrategicKPI
KPI
Strategic
TSB
TSB
Objectives
Objectives
BDT
BDT
Objectives
Objectives
SG
SG
Objectives
Objectives
StrategicKPI
KPI
Strategic
Forgeneral
generalevaluation
evaluation
For
Outputs Outputs
Outputs Outputs
Outputs Outputs
Outputs
Outputs
KPIs
KPIs
KPIs
KPIs
Activities
Activities
Activities
Activities
Activities
Activities
Activities
Activities
Bureaux
Bureaux
Bureaux
Bureaux
Bureaux
Bureaux
Departments
Departments
OperationalKPI
KPI
Operational
Fordetailed
detailedevaluation
evaluation
For
SLA/ /SDR
SDR
SLA
R 1243: What needs to be done?
Theoretical model
Balanced Scorecards
BSC
BR
BSC
ITU
KPI’s
BSC
TSB
ITU/ Sector/ SG
Goals / Objectives / Expected results
BSC
BDT
BSC
SG
KPI’s
KPI’s
Strategic
KPI’s
KPI’s
Personalized Management information
To meet Objectives / Expected results
Management Cockpits
MC’s
KPI’s
MC’s
MC’s
KPI’s
Operational
KPI’s
MC’s
KPI’s
R 1243: What needs to be done?
Theoretical model
Balanced scorecard
TSB
Cause effect diagrams
Inter-relationships
E.g. one BSC for: ITU Objectives (Goals), each Sector’s Objectives, Department’s Objectives
Objective 1
Objective 2
Description
Objective 3
RBB - Expected results
Formula
Data
Description
Monitoring
Formula
Data
Description
Monitoring
Formula
Data
Description
Monitoring
KPI 1
KPI 2
KPI 3
Layout
KPI’s
KPI’s
KPI’s
KPI’s
Layout
Layout
RBB
Performance
management
Glossary
BSC
Balanced Scorecard
MC
Management Cockpit
KPI
RBB
BPR
Key Performance Indicator
Results-based Budgeting
Business Processes
SLA
Service Level Agreement
SDR
Service Delivery Reports
CPM
SAP module Corporate Performance Management
SEM
SAP module Strategic Enterprise Management
BPS
SAP module Budget Planning and Simulation
CO
SAP module Cost accounting / Controlling
HR
SAP module Human resources management
PBC
SAP module Position Budgeting and Controlling
MIS
SAP based Management Information System