德勤风险智能地图与企业价值地图介绍

德勤华永会计师事务所有限公司企业风险管理服务2009年4月德勤风险智能地图与企业价值地图介绍2©2009德勤华永会计师事务所有限公司版权所有目录风险智能地图企业价值地图风险智能地图和企业价值地图应用3©2009德勤华永会计师事务所有限公司版权所有层级4：单一风险层级3：风险子分类层级2：风险分类层级1：风险的基本分类风险智能地图风险智能地图旨在提供一个视角，协助企业认清风险的普遍存在、不断演变以及相互关联的特性，找出企业面临的各类风险。4©2009德勤华永会计师事务所有限公司版权所有§分行业的风险地图§银行业风险智能地图(05/2009)§保险业风险智能地图(06/2009)风险智能地图（续）5©2009德勤华永会计师事务所有限公司版权所有经过基于一定 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 论的风险逐层分类，风险将最终被分配至各种单一风险。单一风险是指可能影响企业实体达成预定目标的各类事件因素。分类财务管理子分类记账管理定义基本会计数据失真，会计信息无法有效反映财务状况、经营成果以及资金变动状况；会计政策违法法律法规风险名称会计政策不完善风险描述会计政策的制订、修改、使用管理不完善，这可能包括：政策未经适当授权、没有定期更新，或者没有建立统一的会计政策等影响•将影响集团总部及各专业公司核算的合理性、准确性和一致性。•影响财务报告的合规性。•会计政策的发布及变更没有经过适当的授权，从而影响会计政策的权威性。风险智能地图（续）6©2009德勤华永会计师事务所有限公司版权所有风险智能地图示例风险智能地图战略与规划合规性治理报告经营/基础架构道德 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 公司治理产品开发市场营销与沟通董事会架构与领导层战略规划人力资源信息技术合规性报告对保险产品生命周期的管理欠佳，保险产品已经不适应市场需求，但仍在市场上销售现有产品升级不及时产品创意评估审核出现判断性错误，致使产品开发方向偏离市场需求市场 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 不足，导致保险品种过于单一，缺乏市场竞争力道德汇报资本筹划顾客产品品种不够多元化，不能适应细分市场的需求雇员福利与保障产品更新研发董事会与管理层之间的沟通低效缺乏充分的证据汇报道德违反行为资产与负债不匹配，导致偿债能力风险缺乏市场细分，无法满足不同消费群的需求雇员福利与保障 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 缺失或不足，导致低效的员工福利计划管理控制与监督未能建立监督及测试程序财务披露管理层讨论与分析不足乏有效的方法对投资可能带来的收益和产生的风险进行衡量，可能导致投资失败单一风险……单一风险……单一风险……单一风险……单一风险……单一风险……单一风险……7©2009德勤华永会计师事务所有限公司版权所有风险智能地图示例（续）风险智能地图战略与规划合规性治理报告经营/基础架构道德规范公司治理产品开发市场营销与沟通董事会架构与领导层战略规划人力资源信息技术合规性报告不适当的市场推销活动，导致市场对新产品的不良反应在新产品推出前，未能对业务员进行充分地培训，业务员未能充分理解产品，可能造成业务员误解产品而误导客户产品条款、说明书、行销辅助品内容不准确,对客户构成误导,引起纠纷投诉保险产品设计出现疏漏，导致公司对客户承担过多的责任道德汇报资本筹划顾客雇员福利与保障推出责任董事会与管理层之间的沟通低效缺乏充分的证据汇报道德违反行为资产与负债不匹配，导致偿债能力风险缺乏市场细分，无法满足不同消费群的需求雇员福利与保障计划缺失或不足，导致低效的员工福利计划管理控制与监督未能建立监督及测试程序财务披露管理层讨论与分析不足乏有效的方法对投资可能带来的收益和产生的风险进行衡量，可能导致投资失败单一风险……单一风险……单一风险……单一风险……单一风险……单一风险……单一风险……8©2009德勤华永会计师事务所有限公司版权所有风险智能地图示例（续）风险智能地图战略与规划合规性治理报告经营/基础架构道德规范公司治理产品开发市场营销与沟通董事会架构与领导层战略规划人力资源信息技术合规性报告缺乏保险产品精算假设的统一 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 产品开发过程中不充分的质量控制，费率等计算中出现错误，影响客户利益和系统结算，产生纠纷未能对市场需求进行准确预测，导致新产品开发与推出的延误未能把握提前公布新产品的时机道德汇报资本筹划顾客雇员福利与保障生产时机董事会与管理层之间的沟通低效缺乏充分的证据汇报道德违反行为资产与负债不匹配，导致偿债能力风险缺乏市场细分，无法满足不同消费群的需求雇员福利与保障计划缺失或不足，导致低效的员工福利计划管理控制与监督未能建立监督及测试程序财务披露管理层讨论与分析不足乏有效的方法对投资可能带来的收益和产生的风险进行衡量，可能导致投资失败单一风险……单一风险……单一风险……单一风险……单一风险……单一风险……单一风险……9©2009德勤华永会计师事务所有限公司版权所有控制与监督未能有效的建立预防性及检查性控制未能建立监督及测试程序缺乏持续改善控制的能力生产未整合的产品研发流程不正确的产品规划产品开发过程中不充分的质量控制，费率等计算中出现错误，影响客户利益和系统结算，产生纠纷新产品的技术评估不当合规性风险智能地图示例（续）产品开发10©2009德勤华永会计师事务所有限公司版权所有系统结构资产管理变更管理信息安全技术许可系统结构系统结构与企业战略不匹配无法开发/实施企业战略匹配的科技未能构建一个商业主导架构未能充分考虑商业中的变化系统不能满足业务需求低效的软件获取方法信息技术合并/收购/撤出投资未能识别合并/撤资的清晰目标不够充分的财务、税务、法规及运营目标考虑尽职调查不足并购后的调整失败风险智能地图示例（续）11©2009德勤华永会计师事务所有限公司版权所有薪酬不准确的薪资处理低效的薪资处理流程不充分的职责分离薪资处理外包风险税务合规风险风险智能地图示例（续）系统结构系统结构与企业战略不匹配无法开发/实施企业战略匹配的科技未能构建一个商业主导架构未能充分考虑商业中的变化系统不能满足业务需求低效的软件获取方法12©2009德勤华永会计师事务所有限公司版权所有目录风险智能地图企业价值地图风险智能地图和企业价值地图应用13©2009德勤华永会计师事务所有限公司版权所有企业价值地图Optimizedepreciationmethods/livesforproperty,plantandequipmentOptimizevaluationandcostingmethodsforinventories(LIFO,FIFO,uniformcapitalization,shrinkage,obsolescence,etc.)Ensurefullutilizationoftaxcarryforwards(credits,netoperatinglosses,capitallosses,etc.)Considertaximplica-tionsinthelocation/selectionoffacilities(distributioncenters,servicecenters,branches,etc.)ImprovesalesforecastingandcampaignexecutionprocessesandtoolsImproverelationship/accountdevelopmentprocessesImproveskillsofsalesstaffProvidestaffwithbettercustomerinformation(demographics,inquiryhistory,etc.)ImprovestaffincentivesaroundsalesefficiencyImproveprocessesforgenerating,qualifyingandassigningleadsImprovefieldsalesandtelesalesprocessesConsolidate/realignsalesterritoriesImprovetermswithsaleschannelsImprovetermswithserviceproviders(networkservices,airlines,informationservices,etc.)Improvetermsonleasedsalesassets(computers,vehicles,etc.)TargetnewgeographiesTargetnewsegmentswithincurrentgeographiesExpandsalesandadvertisingchannelsAcquirenewproductofferingstoaugmentpipelinePursuealliances/partnershipsIncreasefocusonhigh-value/high-potentialcustomersegments(providers,patient,distributors)IncreasefocusonmostprofitableproductsandservicesIncreasefocusonmosteffectivesalesandadvertisingchannelsImprovequalityandassignmentofsalesleadsImproveaccesstoinformationandanalyticaltoolsImprovesalesandmarketingskillsofstaffImprovealignmentofstaffincentiveswithstrategicobjectivesImproveeffectivenessofmarketing,advertisingandsalesprocessesTailormarketingandsalesapproachestocustomersegmentsTailorproductsandidentifyadditionalindicationsfornewcustomersegmentsImprovetotalcustomerexperience(purchasing,fulfillment,usage,support,service,etc.)Increasefocusonhigh-value/high-potentialcustomersegments(providers,patient,distributors)Improveresponsivenesstocustomercomplaints,requests,inqueries,andfeedbackImproveunderstandingofcustomerneedsProactivelymanagetransitionpoints(endofcontractsandleases,etc.)TailoraccountmanagementapproachestocustomersegmentsTailorcross-sell/up-sellofferstocustomerneedsviachargebacksandrebatesImplementpricingandaffinityprogramsbasedonvolumeandbreadthImproveeffectivenessofcross-sell/up-sellprocessesImplementproactiveandreactivecross-sellandup-sellcampaignsImprovestaffincentivesforcross-selling/up-sellingImproveidentificationofcross-sell/up-sellopportunitiesIncreasefocusonhigh-value/high-potentialcustomersegments(providers,patient,distributors)IncreasefocusonmostprofitableproductsandservicesIncreasefocusonmosteffectivesalesandadvertisingchannelsImproveretentionandwin-backprocessesBuildcustomersatisfactionandretentionintostaffincentivesImproveunderstandingofdefectiondriversImproveidentificationofdefectioncandidatesIncreasefocusonhigh-value/high-potentialcustomersegments(providers,patient,distributors)Shortentime-to-marketImprovebrandawareness/ElevatebrandimageIncreaseemphasisonsupplychainmanagement(research,development,production,distributionandsalespipelines)Obtainexclusiveagreementswithpartners(licenses,distributorships,etc.)Improveproductcharacteristicsofdelivery,dosage,strength,etc.)ImprovequalityofproductsthroughregulatorycomplianceImproveproductandservicelifecyclemanagement(i.e.research,clinicaltrialsmanagementt,andregulatorycompliance)ImprovecommunicationandcoordinationwithdistributioncentersImprovecommunicationandcoordinationwithsaleschannelsImprovefocusonhigher-valuesegmentsRationalizeand/orfocuschannel/mediausageRationalizeand/orfocusproductandserviceportfoliosRationalizetargetedcustomersegmentsImprovecampaigndesignandmanagementprocessesandtoolsImproveskillsofmarketingstaffEnsuremarketingstaffarecompliantwithoff-labelmarketingregulationsProvidestaffwithbettermarketandcustomerinformationImprovedefinitionofproductandservicespecificationImproveproductandservicelaunchprocessesProvidestaffwithbettercompetitiveinformationImprovetailoringofmarketingandadvertisingapproachestocustomersegmentsImprovetermswithadvertisingchannelsImprovetermswithserviceproviders(researchers,informationservices,advertisingchannels,etc.)ImproveemphasisonproductqualityandeaseofserviceDesignproductsforease-of-use/self-administrationRoutelow-valuetransactionstolower-costsaleschannelsImproveroutingofservicerequeststoappropriatestaffIncreaseuseoflower-costserviceandinformationchannels(contactcenters,automatedvoiceresponse,web,etc.)ImproveworkforceplanninganddispatchprocessesandtoolsImprovecapacity/demandplanningprocesses,skillsandtoolsImproveserviceandsupportprocessesImproveskillsofservicestaffProvidestaffwithbettercustomerinformation(profiles,transactionhistories,etc.)ImproveincentivesaroundserviceefficiencyandeffectivenessImprovetermswithserviceproviders(networkservices,outsourcedfunctions,etc.)Improvetermsonleasedserviceassets(computers,vehicles,etc.)Improveforecasting,planningandprioritizationskillsandtoolsImproveskillsofordermanagementandbillingstaffProvidestaffwithbettercustomerandorderinformationImproveincentivesaroundordermanagementefficiencyImprovepick&pack,fill&finishandshipprocessesImprovedistribution/installationprocessesImproveinvoicing/billingprocessesImprovepoliciesandprocessesaroundproductreturnsImprovetermswithserviceproviders(deliveryservices,outsourcedfunctions,etc.)Improvetermsonleasedassets(computers,vehicles,etc.)Consolidateand/orimporveefficiencyofapplication/technicalarchitectureIncreaseutilizationofIT,telecomandnetworkresources(servers,routers,networkcapacity,etc.)Improvedesign,developmentandvalidationprocessesImproveprocessesformanagingsystemoperationsandmainten-anceImproveend-usersupportandadministrationprocessesImproveselection,acquisitionandcontractingprocessesImproveinstallation/deploymentprocessesImprovetechnical,projectmanagementandregulatoryskillsofstaffImprovedispatch,diagnostic,resolutionandreplacementprocessesImproveincentivesaroundIT/networkefficiencyImprovetermswithserviceproviders(contractors,networkservices,consultants,etc.)Improvetermsonpurchasedandleasedassets(PCs,servers,networkequipment,leasedlines,etc.)Improvetermsonpurchasedandleasedrealestate,furnitureandfixturesIncreaseutilizationofrealestateImprovecapacity/demandplanningprocessesandtoolsImproverealestatedesignanddevelop-mentprocessesImproveoperationalprocesses(administration,security,energy,HVACandmaintenance)Improverealestatesiteselection,acquisitionandcontractingprocessesImproverealestateimprovementanddeploymentprocessesImprovetermswithserviceproviders(security,energy,etc.)Improvetermsonimprovements(HVAC,cabling,etc.)Improvetermswiththird-partyproductandserviceproviders(payroll,benefits,training,etc)Reducesalaryandbenefitscosts/ImprovevalueofemployeebenefitsImprovecapacity/demandplanningprocessesandtoolsImplement/improvecompany-wideprocessesandtoolsforassessingstaffperformanceImproverecruitmentandorientationprocessesespeciallyforR&DtalentImproveskillsofHRstaffProvidestaffwithbetterHRinformationandtoolsImprovetrainingprocessesImprovesalaryandbenefitsadministra-tionprocesses/Increaseemployeeself-serviceImprovepayrollprocessesImproveperformanceassessmentprocessesRationalize/consolidatevendorportfolioIncreasefocusonhigher-valuevendorpartnershipsImprovecollaborationwithvendorsIncreaseuseoflower-costchannels(self-service,etc.)ImproveassignmentofprocurementtransactionstoappropriatestaffImprovedemandplanningprocessesandtoolsImproveproductprocurementprocesses(equipment,supplies,etc.)Improveserviceprocurementprocesses(travel,contractlabor,etc.)ImprovecontractingandnegotiationskillsofprocurementstaffProvidestaffwithbetterproductandserviceinformationImproveincentivesaroundprocurementefficiencyImprovetermsonequipmentandsuppliesImprovetermswithserviceproviders(equipmentmaintenance,delivery,warehousing,etc.)Improvetermswithserviceproviders(informationservices,consultants,etc.)ImprovestrategicplanningprocessesImproveskillsofbusinessmanagementstaffProvidestaffwithbettermanagerialinformationandtoolsImproveincentivesaroundbusinessplanningefficiencyImproveR&DplanningprocessesImprovecapitalbudgetingprocessesImproveprogrammanagementprocessesImproveaccountingandprojectcostingprocessesImprovetermswithfinancialservicesprovidersImprovecash/treasurymanagementpracticesImproveskillsoffinancialmanagementstaffImproveincentivesaroundfinancialmanagementefficiencyImprovedebtandequitymanagementprocessesIncreasefocusonmaterials-efficientproductionmechanismsRationalizeand/orfocusproductportfolioIncreaseemphasisondesignformaterialefficiencyRationalize/consolidatevendorportfolioFocuseffortsonhigher-valuevendorrelationshipsImprovetermsonmaterialspurchasedRationalizeorderquantitiesandtimingImprovematerialsperformancemanagementmethodsandtoolsImprovedemandforecastingprocesses,skillsandtoolsImproveorderingandreceiptprocesses(rawmaterials,intermediatematerials,finishedcomponents,etc.)ImprovematerialsefficiencyofproductionprocessesImprovecontractingandnegotiationskillsofpurchasingstaffProvidestaffwithbetterproductinformationandtoolsDesignproductstousecost-effectivematerialsImprovetermswithserviceproviders(delivery,warehousing,etc.)Rationalizeand/orfocusproductportfolioImprovefocusonhigher-valueproductsRationalizeproductionquantitiesandtiming(i.e.,leanmanufacturing)Increaseuseoflower-costproductionchannelsImprovetermswithserviceproviders(outsourcedfunctions,etc.)ImprovetermsonequipmentpurchasesImproveproductionperformancemanagementmethodsandtoolsImprovedemandforecastingprocesses,skillsandtoolsImprovecapacityplanningprocesses,skillsandtoolsImproveproductionschedulingandstagingprocessesImproveutilizationofproductionchannels/ReducedowntimeImproveskillsandregulatoryeducationofproductionstaffProvidestaffwithbetterproductioninformationandtoolsImproveincentivesaroundproductionefficiencyandqualityImprovecoordinationwithbusinesspartnersImprovemanufacturingandqualitycontrolprocessesRationalizeand/orfocusproductportfolioIncreaseemphasisonlabeling,fillingandpackagingfordistributionIncreasequalitymanagementandassuranceprocessesincludingregulatorycomplianceRationalizeproductionquantitiesandtimingRationalizemerchandiseorderquantitiesandtimingIncreaseuseoflower-costlogisticsanddistributionchannelsImproveinventoryreceiptandstorageprocessesImprovetransportanddeliveryprocesses/algorithmsImproveskillsofinventoryanddistributionstaffProvidestaffwithbetterinformationandtoolsImproveincentivesaroundinventory/distributionefficiencyImprovelogisticsperformancemanagementmethodsandtoolsImprovedemandforecastingprocesses,skillsandtoolsImprovetermswithserviceproviders(transport,warehousing,etc.)Improvefocusonhigher-valuecustomersegmentsandproductsRationalizeand/orrealignR&DeffortsIncreaseuseoflower-costproductdevelopmentchannelsImproveproductdiscovery/initiationprocessesImproveutilizationofproductdevelopmentchannelsImproveskillsofR&DstaffImproveproductspecificationsImproveincentivesaroundR&DefficiencyImproveclinicaltrialsprocessesImproveR&DdesignanddevelopmentprocessesImproveidentificationanddiscontinuationofunsuccessfulR&DeffortsLicenseoracquireproductsandintellectualpropertyDevelopbusinessmodelswithlowrealestaterequirementsOptimizenumberofdatacenters,producttionfacilities,corporateoffiices,andwarehousesOutsourcebusinessfunctionsIncreaseuseofleasedrealestateImprovetermsonpropertyandfacilitiesOptimizefacilities/IncreaseutilizationoffacilitiesIncreaseuseofcontractedfacilitiesDivestlow-utilizationrealestateRationalizeand/orfocusproductandserviceportfoliosOutsourcebusinessfunctionsIncreaseuseofleasedproductionandtestingequipmentImprovetermsonITsystemsIncreaseuseofflexible/expandableproductionequipmentIncreaseemphasisonprocessengineeringDivestlow-utilizationequipmentImproveeffectivenessofplantmaintenanceImprovetermsoninfrastructureDivestlow-utilizationinfrastructureIncreaseuseofflexibleandexpandableinfrastructureIncreaseuseofleasedinfrastructureRationalizeand/orfocusproductportfolioRationalizeand/orfocuscustomersegmentsanddistributionchannelsDeveloplow-InventorybusinessmodelsIncreaseemphasisonbuild-to-orderImprovetermsonmerchandiseImprovecollaborationwithvendors/partnersImprovedemandforecastingConsolidateinventoryImprovelogistics/distributionefficiencyDivestlowdemand/obsoleteinventoryRationalizeand/orfocusproductportfolioShortenproductioncyclesRationalizerawmaterialsIncreaseuseofjust-in-timeprocurementImprovedemandforecastingImprovetermsonmaterialsDivestobsoletematerialsCoordinatemanagementofcredit/receivablesacrossbusinessunitsIncreasefocusoncustomersegmentswithlowcredit/loanneedsTightencredit/loantermsImproveassessmentandbenchmarkingofcredit/receivablesperformanceImprovemanagementofdelinquentaccountsCoordinatemanagementofpayablesacrossbusinessunitsLeveragecreditratingtolengthenpaymentcyclesandreduceinterestratesLeveragebreadthofvendorrelationshipstolengthenpaymentcyclesImprovemanagementofdebtportfolioImproveidentificationandpredictionofindustryandmarkettrendsImproveidentificationofopportunitiesandthreatsImprovestrategydevelopmentcapa-bilitiesatcorporateandbusiness-unitlevelsImprovealignmentofbudgets,capitalprograms,andR&DwithstrategicprioritiesImproveexecutivedevelopment,recruitingandsuccessionplanningImproveidentification,assessmentandexecutionofM&A/divestitureopportunitiesImprovecommunicationofstrategicdirectionsandprioritiesImprovestructuringandlaunchofcohesiveprogramportfoliosImprovecoordinationandcommunicationacrossprogramsandprojectsImproveprogram/projectmanagementmethodsandtoolsImprovealignmentofprojectswithprogramandbusinessobjectivesImprovemeasurementandreportingofoperationalandfinancialperformanceImproveanalysisofmanagerialinformationImprovefocusonmostimportantmanagerialinformationImprovecommunicationaroundimprovementprioritiesImproveabilitytolaunchimprovementeffortsImprovequalityandconsistencyofperformanceassessmentmethodsImprovecareeroptionsandpathsAlignmanagementandstaffincentiveswithcompanyperformanceImprovemonetaryandnon-monetaryrecognitionofstaffcontributionsImprovebreadth,depth,qualityandtimelinessofperform-anceinformationImproveeffectivenessoforganizationalstructuresandgovernancemodelsIncreaseemphasisonqualitymanagementandcontrolImproveprocessinnovationskillsofstaffImprovedepthandbreadthofstafftechnicalskillsImprovequalityandspeedofcommunicationwithpartnersImproveabilitytointegratemergedandacquiredorganizationsImproveabilitytoidentifyandassesspartneringopportunitiesImprovemanagementofpartnerrelationshipsImproveintegrationofbusinessprocessesacrosspartnernetworksImprovevaluedeliveredtocustomersImprovevaluedeliveredtopartners(vendors,channelpartners,etc.)ImprovevaluedeliveredtoemployeesImproveidentificationofopportunitiestoincreasevaluetostakeholdersImproveunderstand-ingofstakeholderinterests(customers,shareholders,regulators,employees,suppliers,partners,alumni,etc.)Improveconversionofstrongrelationshipsintosourcesofcom-petitiveadvantageImprovecommunicationwithstakeholdergroupsImproveefficiencyofFDAsubmissionsImprovemanagementregulatorycomplianceandaffairsImproveidentificationanddiscontinuationofunsuccessfulR&DeffortsImproveversatilityofmanagersandstaffImproveflexibilityandversatilityofITsystemsandplatformsRationalizecustomerportfolio(providers,distributors)Improvetrackingofcustomerinteractions(purchases,supportrequests,etc.)ImproveidentificationofvaluablecustomerrelationshipsFocusand/orrefineretentionprioritiesandstrategiesCreatebarrierstoswitching(i.e.formulary)SolicitandrespondtocustomerfeedbackImplementaffinityprogramsIncreaseemphasisondifferentiatedproductsandservicesImprovedemandforecastingImproveunderstandingofcustomer,productandchannelprofitabilityConsolidateoroutsourceserviceandsupportoperationsDifferentiateservicetreatmentofcustomers/segmentsProvidestaffwithbetterproductandserviceinformationImprovefinancialriskmanagementprocessesIncreaseuseoflower-costdeliverychannels(self-service,partners,etc.)Increaseuseoflower-costbillingchannels(automated,self-service,etc.)Differentiatetreatmentofcustomers/segmentsImproveemphasisonpacking/shippingstrategy(i.e.partnerships,CMO's,etc.)Consolidateoroutsourceorderfulfillmentfunctions(pick&pack,fill&finish,ship,etc.)ConsolidateoroutsourcebillingoperationsConsolidateoroutsourcedesign,developmentanddeploymentservicesConsolidateoroutsourceoperationsandmaintenanceservicesConsolidateoroutsourceend-usersupportConsolidatecompanyrealestate/facilitiesConsolidateoroutsourcedesignanddevelopmentfunctionsRationalizeITapplicationportfolioagainsttregulatoryrequirements(i.e.FDA,ICH,etc.)ConsolidateoroutsourceimprovementanddeploymentConsolidateoroutsourcepropertymanagementfunctionsIncreaseuseoflower-costrealestateandfacilities/RelocatebusinessoperationsConsolidateoroutsourcebenefitsadministrationfunctionsConsolidateoroutsourcepayrollfunctionsConsolidateoroutsourcerecruitmentfunctionsRefinevendorstrategiesStandardizeproductcatalogs(equipment,officesupplies,promotionalmaterials,etc.)ConsolidateoroutsourceprocurementfunctionsConsolidateand/oralignbusinessplanning,managementandreportingfunctionsImprovealignmentoforganizationstruc-turesandgovernancemodelswithbusinessstrategiesConsolidateand/oralignfinancialplanning,managementandreportingfunctionsConsolidateand/oralignfinancialaccountingandanalysisfunctionsImproveincentivesar