Identifying the Value Points within the Corporation

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Identifying the Value Points
within the Corporation
1 Hour Workshop
Alliance for Corporate Wealth Conference
www.corporatewealth.info
Presented by:
Matt H. Evans, CPA, CMA, CFM
January 21, 2005
Orlando, Florida
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Matt H. Evans, CPA, CMA, CFM
Workshop Agenda
I.
Introduction
II.
Common Value Points
III.
Emerging Value Points
IV.
The LPI Model
V.
Value Dynamics Framework Model
VI.
Denison Cultural Model
VII.
The Creativity Model
VIII. Closing Comments
IX.
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Additional Information
2
Matt H. Evans, CPA, CMA, CFM
Introduction
• Purpose of this workshop:
- Outline some good focal points for creating higher value
within the corporation
- Provide some practical tools and techniques that
everyone can start to use immediately
- Help frame the knowledge base for the Alliance for
Corporate Wealth
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Matt H. Evans, CPA, CMA, CFM
Common
Value
Points
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Matt H. Evans, CPA, CMA, CFM
Common Value Points –
Four Good Sources
• Value Based Finance
• Balanced Scorecard Enablers
• Human Resource Capital Scorecard
• Strategic Business Analysis = Competitive
Intelligence
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Matt H. Evans, CPA, CMA, CFM
Value Based Finance –
From Accounting to Real Finance
Traditional Accounting
Value Added Finance
Historical, Looking Back
Predictive Forecasting
Oversight and “Cop” Like
Service oriented
Narrow understanding of the
business
Broad in-depth understanding of the
business
Financial performance only
Non Financial Performance linked to
Financial Performance
Bottom Line / Short Term
Customer / Long Term
Cost Control
Process Improvement
Advocates profits
Advocates value
Transaction oriented / approvals
Manages and works to resolve
Backward checking
Integrate and Re-Design
Enforces rules / compliance
Internal Consultant / Facilitates
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Matt H. Evans, CPA, CMA, CFM
Benefits of Value Based Finance
• By focusing on non-financial measurements, the finance
function pulls in other functional areas into the value
management process.
• Finance is the main proponent of value – educating others
on how value is created.
• Finance adds value through major projects:
- Define Organizational Performance
- Leads Initiatives on process improvement
- Improve out-of-date systems
- Value Chain Analysis
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Matt H. Evans, CPA, CMA, CFM
Scorecard Enablers –
Applying the Generic Drivers
• Generic Models provide a good starting point for
understanding what drives value:
- Customer Value comes from certain value drivers: Quality,
Time, Pricing, Image, Reputation, Innovative features, etc.
- Process Value comes from three phases in process
delivery: Pre Delivery (meet customer demands in a proactive way), Delivery (Rapid turnaround times), and Post
Delivery (After sale service)
- Organizational Value comes from employee results,
system results, and organizational culture.
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Matt H. Evans, CPA, CMA, CFM
Human Resource Capital Scorecard
• The value created by people is often intangible – knowledge,
leadership, collaboration, etc.
• Standard financial measurements are usually inappropriate
for measuring human resource capital.
• Sources of value other than people are potential sources
until human interaction takes place.
• How people are managed has profound implications on
organizational performance and value.
• The HR (Human Resource) Capital Scorecard measures the
management activities associated with Human Resource
Capital.
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Matt H. Evans, CPA, CMA, CFM
HR Capital Scorecard Framework –
Built Around Four Basic HR Activities
ACQUIRE – Hiring
practices, Recruitment,
Fill Rates, Quality of
New Hires, etc.
RETAIN – Identify top
talent, retention
programs, motivation,
etc.
HR Strategic
Plan
DEVELOP – Coaching,
Training, Supervision,
Job Rotation, etc.
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Traditional Financial
Metrics such as Cost per
Hire vs. Value Added
Metrics such as
Satisfaction with Hire
MAINTAIN –
Compensation, Benefits
Administration, etc.
Source: The ROI of Human
Capital by Jac Fitz-enz
Matt H. Evans, CPA, CMA, CFM
Strategic Business Analysis through
Competitive Intelligence
• Strategic Planning is dynamic through Competitive
Intelligence (CI)
• Competitive Intelligence is required to protect your
competitive advantages in the marketplace
• Risk Management is too internal and CI brings an external
dimension to risk management
• Senior Management is too inward in their thinking and you
need CI as a reality check
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Matt H. Evans, CPA, CMA, CFM
Emerging
Value
Points
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Matt H. Evans, CPA, CMA, CFM
Emerging Trends for Understanding
Value Points Going Forward
• The discipline of management will give way to the discipline
of leadership
• Complex adaptive systems will help advance the concept of
the Learning Organization
• Organize around processes as opposed to functional silos for
increased flexibility and innovation
• Processes will become more simple, self serve, and more
collaborative.
• Technology has and will continue to be an important
component of value – especially emerging technologies such
as Nano-Technology.
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Matt H. Evans, CPA, CMA, CFM
Leadership Practices
Inventory (LPI) Model
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Matt H. Evans, CPA, CMA, CFM
Measuring Leadership using the LPI
Model
• Leadership Practices Inventory (LPI) Model was developed
by James M. Kouzes and Barry Z. Posner.
• Based on 20 years of research and supported by case
studies with 10,000 leaders and 50,000 constituents.
• Recognizes that leadership is a measurable behavior that
people can observe.
• Uses assessment surveys from both the leader and
observers of leaders. Creates greater awareness of how to
improve leadership competencies.
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Matt H. Evans, CPA, CMA, CFM
LPI Model Components
The LPI Model is built around five leadership practices and ten
leadership commitments:
Model the Way
Inspire a Shared Vision
• Find Your Voice
• Set the Example
• Envision the Future
• Enlist Others
• Search for Opportunities
• Experiment and Take Risks
Encourage the Heart
Enable Others to Act
• Recognize Contributions
• Celebrate the Values and
Victories
• Foster Collaboration
• Strengthen Others
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Challenge the Process
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Matt H. Evans, CPA, CMA, CFM
LPI Model – Annual Survey from
Observers of Leaders
Rating Scale: 1 – Almost Never | 2 – Rarely | 3 – Seldom | 4 – Once in a While | 5 – Occasionally | 6 – Sometimes
7 – Fairly Often | 8 – Usually | 9 – Very Frequently | 10 – Almost Always
1. Sets a personal example of what he / she expects of others.
2. Develops cooperative relationships among the people he / she works with
3. Praises people for a job well done.
4. Actively listens to diverse points of view.
5. Appeals to others to share an exciting dream of the future.
6. Treats others with dignity and respect.
7. Supports the decisions that people make on their own
8. Talks about future trends that will influence how our work gets done.
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Matt H. Evans, CPA, CMA, CFM
Resources on the LPI Model
• Very inexpensive and practical model - $ 65.00 for
•
complete CD and Surveys – Facilitator’s Guide:
• Visit www.leadershipchallenge.com for more information.
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Matt H. Evans, CPA, CMA, CFM
Value
Dynamics
Framework
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Matt H. Evans, CPA, CMA, CFM
Value Dynamics Framework Model
• Based on a three-year study of 10,000 companies by Arthur
Andersen.
• Used to determine how well a corporation is taking advantage
of its asset capabilities.
• Rates the contribution of assets and helps corporations
leverage all assets for driving higher value.
• Distinguishes the relationships of how assets add value in
combination with one another.
• Recognizes that assets are not fully controlled by the
corporation – customers, suppliers, partners, etc.
• Uses a much broader definition of assets (beyond the
accounting model) for creating value.
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Matt H. Evans, CPA, CMA, CFM
Basic Principle behind Value
Dynamics Framework
• Assets have inbound and outbound relationships;
customer assets are outbound whereas employee assets are
inbound (convert resources into products and services)
• All assets have outputs – Organizational assets (systems,
information, etc.), Financial Assets (cash flow, etc.)
By understanding these
relationships, we
“crack the value code”
Physical
Customer
Land
Buildings
Equipment
Inventory
Customers
Distributors
Channels
Affiliates
Organization
Cash
Receivables
Debt
Equity
Investments
Financial
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Leadership
Strategy • Knowledge
• Values • Brand
Innovation • Systems
• Process • Culture •
IP
Employees
Suppliers
Partners
Employee/
Supplier
Matt H. Evans, CPA, CMA, CFM
Critical Concept – From Tangible to
Intangible Assets
In the old manufacturing economy,
Balance Sheet assets in the
accounting model were the critical
value points.
Increasingly, value points are coming
from the Intangibles, outside of the
traditional accounting model.
Physical
Assets
Customer
Assets
Organization
Assets
Employee
& Supplier
Assets
Financial
Assets
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Matt H. Evans, CPA, CMA, CFM
Creating the Overall Model
• Identify and classify your assets into the five categories.
• Understand the relationship of assets and how they are
used within the business.
• Front End Survey Work: Determine qualified people who can
confirm how assets are used and what value they contribute
to the business.
• Conduct Value Dynamics Survey for all five asset categories.
• Back End Survey Work: Reach consensus on final data
through workshops, peer exchanges, and other forums.
• Align your business model around those assets that add the
most value. How should we use our assets going forward?
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Matt H. Evans, CPA, CMA, CFM
Survey Questions – How well is your
company using employee assets?
Second Pass on Survey – More precision
For employee recruiting
process?
Best
Very
Practice
Good
Above
Below
Very
Good Average Average Average Poor Poor
Worst
Practice Know
For employee training
program?
For employee satisfaction data?
For resources to improve
employee quality of life?
First Pass on Survey – Basic Feel for How Data is Breaking
Needs
Does the
Work
Job
Best
Practices
Don’t
Know
For information technology to
leverage employee knowledge?
For collaborations or joint
ventures to start new
businesses?
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If you are getting a lot of Don’t Knows,
then you need to conduct some educational
workshops with survey candidates before
you continue with the survey and
development of the Model
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Don’t
Matt H. Evans, CPA, CMA, CFM
Resources on the Value Dynamics
Framework
The Value Dynamics Framework is completely documented in
the book: Cracking the Value Code by Richard E.S. Boulton,
Barry D. Libert, and Steve M. Samek.
“Organizations are creating value in totally new ways,
using assets and combination of assets heretofore
unrecognized under traditional accounting systems – and
certainly unmeasured. In such a milieu, old methods of
managing and measuring are simply not up to the task.
To ignore the significance of the changes afoot in
business today is to ignore reality itself as the page turns
on a new millennium. And what organization can thrive,
or even survive, in a world of illusion? None.”
- Cracking the Value Code
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Matt H. Evans, CPA, CMA, CFM
Denison
Cultural
Model
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Matt H. Evans, CPA, CMA, CFM
Denison Model - Introduction
• The culture of an organization, whether explicit or implicit, is
fundamental to the execution of strategy and high
performance.
• The Denison Model was developed by Daniel Denison and
William S. Neale based on 15 years of research with 1,000
companies.
• The Denison Model describes organizational culture around
four traits consisting of twelve management practices.
• Very business oriented – directly linked to the bottom line.
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Matt H. Evans, CPA, CMA, CFM
Denison Model Framework
Degree to which the
organization clearly
understands the needs and
requirements of customers,
responds and adjusts to
meet those needs
Degree to which the
organization is clear about
its vision, goals, objectives
and strategic direction
Degree to which everyone
is engaged and involved in
helping move the
organization forward
Degree to which the
organization has values,
systems, and processes that
support the vision, goals,
objectives, and strategy
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Matt H. Evans, CPA, CMA, CFM
Three Critical Management Practices
of the Consistency Trait
Coordination and Integration - Different functions and
units of the organization are able to work together well
to achieve common goals. Organizational boundaries do
not interfere with getting work done.
Agreement - The organization is able to reach agreement
on critical issues. This includes both the underlying level
of agreement and the ability to reconcile differences when
they occur.
Core Values - Members of the organization share a set
of values which create a sense of identity and a clear set
of expectations.
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Matt H. Evans, CPA, CMA, CFM
Survey Question Examples –
Consistency Trait
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Matt H. Evans, CPA, CMA, CFM
How to use the Denison Model
• Do you have cultural issues?
• Propose solutions to address your issues.
• Set targets and take action steps to change your culture.
• Understand the benefits – How do the action steps close the
gaps?
• Determine the risks of not taking action to close your cultural
gaps.
• Due Diligence - Compatibility issues prior to a merger.
• Benchmark against other companies from the Denison
Database.
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Matt H. Evans, CPA, CMA, CFM
High and Low Performers –
Denison Model
High Performing Companies
Low Performing Companies
Composite of companies
that had an ROI of 9%
Composite of companies
that had an ROI of 30%
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Matt H. Evans, CPA, CMA, CFM
Resources on Cultural Assessments
For more information, visit www.denisonculture.com
Facilitator’s Guide for Cultural Compass - $ 98.00. Visit
www.newtrainingideas.com
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Matt H. Evans, CPA, CMA, CFM
Creativity
Model
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Matt H. Evans, CPA, CMA, CFM
Important Concepts behind the
Creativity Model
• Creativity Model is based on the highly respected research
of Carl Jung, Katherine Briggs, and Isabel Myers.
• Breaks long-standing myths about creativity:
- Creativity is NOT about ideas, it’s about the range of
outcomes that are available to the organization.
- Creativity is NOT about certain talents (art, music, etc.), it is
about using the eight creative talents that are found in
everyone.
- Creativity is NOT about being different, but more about
articulating results that no-one else recognizes.
• Creativity is critical to problem solving because of increased
complexity, the need for innovation, and increased
competition.
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Matt H. Evans, CPA, CMA, CFM
Creativity Model Framework –
Eight Creative Talents
Adventurer
Quick to Act, Self Expressive, Aggressive Problem Solver, Fun
Navigator
Very Open, Good Source of Ideas, Energetic, Pursues New Things
Explorer
Deliberate, Observant, Thorough, Grasp’s Details, Helps Clarify
Visionary
Great sense of Future, Big Picture, Comprehends Complexity
Pilot
Organizing, Planning, Team Leader, Systems Thinker, Sets Goals
Inventor
Very Precise, Highly Focused, Analytical, Curious, Systematic
Harmonizer
Social, Helpful, Good People Skills, Seeks Consensus, Flexible
Poet
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High Values, Tolerant, Quietly Curious, Supportive, Skilled Writer
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Matt H. Evans, CPA, CMA, CFM
Key Points about the Eight Creative Talents
• All eight talents have equal value.
• All eight talents work differently.
• You need access to all eight talents for creating different
results – cover all the bases.
• Since people have different creative talents, a team
environment helps leverage all eight creative talents.
• If you can consistently apply all eight creative talents, then
your organization will have more control over its destiny.
• Understanding and using the Myers-Briggs Type Indicator
will help explain how you can apply all eight creative talents.
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Matt H. Evans, CPA, CMA, CFM
Myers Briggs Types aligned around
the Eight Creative Talents
Adventurer
Navigator
Explorer
Visionary
•
ESTP
•
ISTJ
•
ENTP
•
INTJ
•
ESFP
•
ISFJ
•
ENFP
•
INFJ
Pilot
Inventor
Harmonizer
Poet
•
ESTJ
•
ISTP
•
ESFJ
•
ISFP
•
ENTJ
•
INTP
•
ENFJ
•
INFP
Extroverts – Sociable, people oriented, works well in groups, interacts, engaging.
Introverts – Intense, works through ideas, reflects, reserved, few relationships.
Sensing – Practical, responsive, realistic, factual, accurate, detail oriented.
Intuitive – Insightful, innovative, forward thinking, strategic, learning, inspires.
Thinking – Logical, objective, reasoning, consistent, analytical, information user.
Feeling – Personal, cooperative, values, relates to others, persuades, humane.
Judging – Decision maker, planning, goal oriented, fast to act, hard working.
Perceiving – Flexible, adaptive, casual, goes with the flow, improvise.
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Matt H. Evans, CPA, CMA, CFM
Resources on the Creativity Model
The Creativity Model is completely documented in the
book Breakthrough Creativity by Lynne C. Levesque.
For more information, visit www.lynnelevesque.com
“Creativity drives growth, and creative people drive every great enterprise. It’s not
too trite to say that. These days, we’re all too easily caught up in the tactics of
competition. We can forget that sustainable advantage is ultimately a function of a
company’s ability to consistently generate, develop, and sell valuable ideas.
Which is to say, creativity is at the heart of work and business.”
- John A. Byrne, Editor – Fast Company Magazine, December 2004
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Matt H. Evans, CPA, CMA, CFM
Overall Framework for applying these
tools and techniques (Big Picture)
Value Dynamics Framework
Dennison Cultural Survey
Identify Major Value Related Issues
Apply specific
techniques to close
the value gaps
within your
Organizational
Framework
Vision
Goals
Competencies
Strategies, planning,
and budgeting
Communication and
Management Systems
Determine how
these value related
issues align to
various layers
within your
Organizational
Framework
Products - Services - Processes
LPI Model
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Competitive Intelligence
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Creativity Model
Matt H. Evans, CPA, CMA, CFM
Closing Comments
• Most value points are easy to recognize and conceptually,
they are easy to comprehend.
• However, getting management “value-focused” is not easy
and therefore, most corporations have significant points of
value that need further development.
• Ironically, getting the plane off the runway seems to be the
biggest challenge . . . .
• And if corporations would just start with a modest
understanding of where value comes from (leadership,
culture, etc.), the corporation could realize enormous
increases in value.
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Matt H. Evans, CPA, CMA, CFM
Additional Information
Download presentation and reference files from:
www.exinfm.com/workshop.html
1.
Workshop Slides (powerpoint)
2.
Building HR Capital
3.
Aligning Human Capital with Business Strategy
4.
Value Dynamics Presentation
5.
Five Ways to Develop Corporate Culture
6.
Organizational Cultures that Get Financial Results
7.
Applications of the Denison Cultural Model
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Matt H. Evans, CPA, CMA, CFM
Questions and Comments
Matt H. Evans, CPA, CMA, CFM
Email: matt@exinfm.com
Phone: 1-877-689-4097
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Matt H. Evans, CPA, CMA, CFM
Back Up
Slides
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Matt H. Evans, CPA, CMA, CFM
Value Dynamics Model
Survey Questions – How well is your
company using physical assets?
Best
Very
Practice
Good
Above
Below
Very
Good Average Average Average Poor Poor
Worst
Practice Know
Real estate / land for productive
use or investment?
Buildings and facilities?
Existing equipment or newly
acquired equipment?
Inventory management to
minimize risk of not delivering?
Information technology
infrastructure?
Supply chain management to
optimize the use of and need
for physical assets?
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Don’t
Matt H. Evans, CPA, CMA, CFM
Value Dynamics Model
Survey Questions – How well is your
company using financial assets?
Best
Very
Practice
Good
Above
Below
Very
Good Average Average Average Poor Poor
Worst
Practice Know
Cash reserves?
Receivables in minimizing the
cash-conversion cycle?
Investment strategies in order
to increase profitability?
Debt strategy to manage or
eliminate debt?
Equity to further business
expansion?
Information technology to
enable financial management?
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Don’t
Matt H. Evans, CPA, CMA, CFM
Value Dynamics Model
Survey Questions – How well is your
company using customer assets?
Best
Very
Practice
Good
Above
Below
Very
Good Average Average Average Poor Poor
Worst
Practice Know
Customer satisfaction
information?
Current customer information
to expand customer base?
To develop customer loyalty?
Collaborative relationships to
better serve customers?
Information technology to
enable web-security?
Supply chain management to
increase customer satisfaction?
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Don’t
Matt H. Evans, CPA, CMA, CFM
Value Dynamics Model
Survey Questions – How well is your
company using organizational assets?
Best
Very
Practice
Good
Above
Below
Very
Good Average Average Average Poor Poor
Worst
Practice Know
Leadership to drive innovation
and passion?
Business strategy ?
Structure to delegate the
responsibilities?
Processes to identify business
opportunities?
Culture to foster honesty and
respect?
Branding in the marketplace?
Knowledge in product
development and marketing?
Intellectual property?
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Don’t
Matt H. Evans, CPA, CMA, CFM
Value Dynamics Model
Value Dynamics – Survey Process
Surveys Received
Level of
awareness
acceptable?
N
Conduct Workshops
Reassess
Facilitated Peer Exchange
(Gartner Best Practice)
Reassess
Y
Level of
agreement
acceptable?
N
Y
N
Likely possibility
that BUs have
independent assets?
Y
Develop standard
Value Dynamics
data representation
Develop alternative model
for Value Dynamics
data representation
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Matt H. Evans, CPA, CMA, CFM
Value Dynamics Model
Low
Level of agreement
Run survey data through quality
control matrix for refining the data
High
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Low number of “Don’t Knows”
&
Low level of agreement
High number of “Don’t Knows”
&
Low level of agreement
Low number of “Don’t Knows”
&
High level of agreement
High number of “Don’t Knows”
&
High level of agreement
Level of awareness (% of respondents answering “Don’t Know”)
50
Matt H. Evans, CPA, CMA, CFM
Value Dynamic Recommendations –
Within the Business Model
ISSUE: Management does not believe they have the competencies necessary to meet
customers’ needs, nor do they feel empowered to use the competencies they do have.
Vision
& Goals
Competencies
Action Items
Benefits
• Develop a competency model
and performance management
system.
• A competency model will
outline the necessary
knowledge, skills and abilities
for each position, allowing
employees to understand how
their jobs fit into the goals and
values of the organization.
Strategies, Planning
& Budgeting
Communication &
Management Systems
• A performance management
system will ensure employees
and functional areas are
evaluated using standardized
performance metrics.
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Matt H. Evans, CPA, CMA, CFM
Denison Cultural Model
Three Critical Management Practices
of the Adaptability Trait
Creating Change - The organization is able to create
adaptive ways to meet changing needs. It is able to
read the business environment, quickly react to current
trends, and anticipate future changes.
Customer Focus - The organization understands and
reacts to their customer, and anticipates their future
needs. It reflects the degree to which the organization
is driven by a concern to satisfy their customer.
Organizational Learning - The organization receives,
translates, and interprets signals from the environment
into opportunities for encouraging innovation, gaining
knowledge and developing capabilities.
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Matt H. Evans, CPA, CMA, CFM
Denison Cultural Model
Three Critical Management Practices
of the Mission Trait
Strategic Direction and Intent - Clear strategic
intentions convey the organization's purpose, make it
clear how everyone can contribute and "make their
mark" in the industry.
Goals and Objectives - A clear set of goals and objectives
can be linked to the mission, vision, and strategy, and
provide everyone with a clear direction in their work.
Vision - The organization has a shared view of a desired
future state. It embodies core values and captures the
hearts and minds of the organization's people, while
providing guidance and direction.
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Matt H. Evans, CPA, CMA, CFM
Denison Cultural Model
Three Critical Management Practices
of the Involvement Trait
Capability Development - The organization
continually invests in the development of employees'
skills in order to stay competitive and meet ongoing
business needs.
Team Orientation - Value is placed on working
cooperatively toward common goals for which all
employees feel mutually accountable. The organization
relies on team effort to get work done.
Empowerment - Individuals have the authority,
initiative and ability to manage their own work. This
creates a sense of ownership and responsibility toward
the organization.
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Matt H. Evans, CPA, CMA, CFM
Denison Cultural Model
Example of Action Plan Denison Cultural Model
ISSUE: Need to better articulate the company’s vision, mission and goals. This will
translate into increased revenue growth, quality, and employee satisfaction.
Recommendations
Action Plan
Benefits
• Hold strategy articulation sessions to plan • If employees understand and can
positively identify with the
for the future. Communicate these plans
Company’s vision, mission, and
(Vision, Mission, Goals) to employees, and
goals, there should be a positive
ensure they know how their jobs fit into the
impact on profitability, sales /
company’s goals
revenue growth, market share,
perceived quality, and employee
• Develop a philosophy that long and • Create a list of criteria that projects must
satisfaction.
short-term interests can be
meet before they are accepted. Make sure
reconciled
short term and long term goals and
interests are considered when creating
criteria
• Give the future the attention it
deserves
• Make everyone in the organization
familiar with your vision, mission,
and goals
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• Determine the best communication vehicle
to cascade the vision, mission, and goals
to all levels of the organization
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Matt H. Evans, CPA, CMA, CFM
Value Dynamics and Denison Cultural Model
Combining the Results – Value
Dynamics and Denison Cultural
DENISON
This chart was developed by comparing Denison survey results to Value Dynamics concepts.
1
Adaptability
Creating
Change
V
A
L
U
E
D
Y
N
A
M
I
C
S
Customer
Focus
Consistency
Mission
Organizational
Learning
Physical
Assets
Strategic
Direction &
Intent
Goals &
Objectives
Vision
B
Financial
Assets
E
Customer
Assets
E2
Employee/
Supplier Assets
Organization
Assets
Coordination
& Integration
Agreement
Involvement
Core Values
Capability
Development
Team
Orientation
Empowerment
B
B
B
B
B
B
B
E
B
B
B
B
B
E
E
B
B
B
B
B
E
E
B
B
B
B
B
E3
B
B
B
3
B
B
3
B
B
B
E
B
E
E = Enabler
B = Barrier
Major Cultural Issue impacting value
Alliance for Corporate Wealth
56
Matt H. Evans, CPA, CMA, CFM
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