Process-oriented performance measurement embodies a specific sub-area of performance measurement - the focus on the company object or the performance level process - and is intended as an instrument to support market-oriented control of company processes within the framework of process management. The central aspect is the advancement of the permanent improvement process through the continuous measurement, evaluation and visualization of the process performance.
Only when processes can be measured can they be controlled - and what can be controlled can also be improved. In addition, the operational planning and control of the processes should be supported by suitable performance indicators and the communication intensity along the cross-departmental process chains should be increased. The understanding of all those involved in the process for the upstream and downstream processes and their performance determinants counteracts interface problems and ensures a fast and smooth overall process flow.
Konzeptionell basiert das Prozessorientierte Performance Measurement auf der Process cost accounting. Allerdings werden hierbei konsequent die Möglichkeiten genutzt, die kostenorientierte Prozesskostenrechnung als mehrdimensionales Informationssystem zu nutzen:
In terms of costs, the process costs and total process costs can be used as key performance indicators.
Rough process lead times can be determined by measuring the capacity expenditure per process and knowing the cost driver.
By determining the cost drivers as an output variable and knowing the use of resources as an input variable, process-related productivity indicators can be formed.
In addition, activity cost accounting can be used to determine information about capacity utilization in the overhead cost areas.
By determining non-value-adding or value-destroying processes as part of the process analysis, statements can also be made indirectly about the quality and effectiveness of the processes. To supplement this already diverse process information, further instruments are used in the various phases of process-oriented performance measurement.
The concept of process-oriented performance measurement can be characterized on the basis of the performance levels and the application phases.
The service levels are based on the hierarchy of a process model. In principle, any number of hierarchical levels can be used - in practical application, four process levels have proven to be advantageous:
Business processes describe the essential and fundamental fields of activity of the company on an aggregated level.
A main process represents a cross-departmental process as a chain of homogeneous activities or sub-processes of several areas. A uniform process or cost driver can be specified for a main process as a sequence-oriented sequence of sub-process bundles, ie the resource consumption or the process input can be traced back to an influencing variable.
Sub-processes are a chain of homogeneous activities in an area or a cost center and can be assigned to one or more main processes. Behind each of these bundles of activities there is an individual process or cost driver.
Activities as the lowest service level represent individual tasks of an area or a cost center and primarily serve to better characterize the content of sub-processes.
An essential component of process-oriented performance measurement is the establishment of a company-specific process model, ie the definition of the four listed performance levels (process structure transparency) with the subsequent evaluation and improvement of the processes. The actions necessary for the preliminary or detailed structuring of processes as well as the evaluation and improvement of company processes can be summarized in five phases:
• Delimitation ("segmenting")
• Recording ("mapping")
• measuring ("measuring")
• Improving ("improving")
In the first phase, an attempt is made to clearly define the content of the processes at the various service levels and to differentiate them from one another (“segmenting”). In the next step ("mapping") the process flows are represented and the first assignment to company or functional areas takes place (which departments are involved in the individual processes and how intensively? Which sub-processes run in which order?).
After the process structure transparency has now been achieved, the process performance transparency will be established in the next two phases. The various process performance parameters are recorded in connection with the processing of the "measuring" phase (how often is the process carried out per period? Which resources are tied up and how high are the costs incurred? What is the process quality? How high is customer satisfaction? ).
Then the processes are to be evaluated (also comparatively) with regard to their effectiveness and efficiency (is the process carried out economically? Is the process result satisfactory? Is the process “competitive”?). In the last phase, possibilities, requirements and implementation steps for process improvement ("improving") are to be shown (which improvement measures should be carried out? How can these be organized? What effects are to be expected?).
Diese Phasen sind erforderlich, um in einem zirkulären Survey procedure ein unternehmensspezifisches Prozessmodell mit allen relevanten Prozessleistungsparametern über alle Leistungsebenen aufzubauen. Die Abbildung veranschaulicht im Überblick zu den Phasen und den vier Leistungsebenen die verschiedenen je Phase und Leistungsebene geeignet erscheinenden Instrumente. Die Punkte 1-3 sind der Top-down-Analyse zuzuordnen, die Punkte 4-6 der Bottom-up-Analyse.