PIMVANDERLIENDEN

Robert Simons - Performance Measurement

and Control Systems for Implementing
Strategy

Summary:

Performance Measurement & Control Systems for implementing Strategy
Robert Simons (2000)

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Part 1: Foundations for implementing Strategy

Chapter 1: Organizational Tensions to be managed
Managers rely on performance measurement and control systems to set direction, make
strategic decisions and achieve desired goals.
Performance measurement and control systems are formal, information based routines and
procedures managers use to maintain or alter patterns in organizational activities.
1. The purpose of performance measurement and control systems is to convey
information
2. Represent formal routines and procedures
3. Are designed to be used by managers
4. Are used by managers to maintain or alter patterns in organizational activities
Profit planning systems
Accounting systems collect information about the transactions of business
Internal control systems The set of procedures that dictate how and by whom information
should be recorded and verified. Provides the checks and balances that ensure that assets
are safeguarded and the information collected and processed by the accounting system is
accurate.
Profit plan is a summary of future financial inflows and outflows for a specified future
accounting period.
Profit plans are supported by planning systems recurring procedures to routinely
disseminate planning assumptions, gather market information, provide details about
relevant analysis and prompt managers to estimate resource needs and performance goals
and milestones.
Performance measurement systems
Business strategy refers to how a company creates value for customers and differentiate
itself from competitors in the marketplace
Business goals are the measurable aspirations that managers set for a business. Goals are
determined by the reference to business strategy.
Performance measurement systems assist managers in tracking the implementation of
business strategy by comparing actual results against strategic goals and objectives. Two
questions should be answered by designers of PM systems:
1. What type of information should be collected at which frequency?
2. How should the information be used?
Five major tensions in implementing PM and control systems:

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1.
2.
3.
4.

Balancing profit, growth and control

Balancing short-term results against long term capabilities and growth opportunities
Balancing performance expectations of different constituencies
Balancing opportunities and attention
a. Return on management (ROM) = amount of productive organizational energy
released / amount of management time and attention invested
5. Balancing the motives of human behaviour

Chapter 2: Basics for successful strategy
Corporate strategy defines the way that the company attempts to maximize the value of the
resources it controls.
Business strategy, by contrast, is concerned with how to compete in defined product
markets.
PM and control systems are important for the successful implementation of both.
Five forces that determine the degree and nature of competition:
1.
2.
3.
4.
5.

Customers
Suppliers
Substitute products
New entrants
Competitive rivalry

Items on the firms balance sheet

Asset is a resource, owned or controlled by the entity that will yield future economic
benefits.
Current assets include cash, marketable securities, accounts receivable, inventory and
prepaid expenses.
Productive assets are used to produce goods and services for customers
A resource is more broadly defined as a strength of the business embodied in the tangible or
intangible assets that are tied semi permanently to the firm.
Distinctive internal capabilities:
1. Functional skills
2. Market skills
3. Embedded resources
Four ps of strategy:
1.
2.
3.
4.

Strategy as perspective
As position
As plan
As patterns of actions

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Mission refers to the broad purpose or reason that a business exists. Good missions inspire
and provide sense of direction for the future
Chapter 3: Organizing performance
Organizational structure are the basic building blocks of the organization, the grouping of
the people into work units and the working relationships among these group that
collectively comprise a business. Two reasons to impose structure:
1. To facilitate work flows
2. To focus attention
A work unit represents a group of individuals who utilize the firms resources and are
accountable for performance. Two types: 1. Engaged in similar work process and 2. Focused
on a specific market.
Accountability defines (1) the output that a work unit is expected to produce and (2) the
performance standards that managers and employees of that unit are expected to meet.
Market focus are found in three basic configurations:
1. Units clustered by products
2. Units clustered by customer
3. Units clustered by geography
Clustering units by function or market brings different benefits and costs. Managers cluster
units by function when the benefits of specialization are greater then the benefits of market
responsiveness.
Span of control indicates how many (and which) subordinates and functions report to each
manager in the organization. But span of control does not tell us what they are accountable
for.
Span of accountability describes the range of performance measures and evaluates a
managers achievements.
Cost centre accountability: managers of cost centres are only accountable for their units
level of spending.
Profit centre accountable: Broader span of accountability. Not only accountable for costs
but also for revenues and, often, for assets as well.
Three structural design levers to organize business:
1. Work units
2. Span of control
3. Span of accountability
These design levers have the purpose to influence the Span of attention: refers to the
domain of activities that are within a managers field of view. Within centralized firms

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managers have a narrow span of attention. In decentralized firms managers have a wide
span of attention.

Chapter 4: Using information for performance measurement and control
One of the primary purposes of performance measurement and control is to allow fact-
based management: management that moves from intuition and hunches to analysis based
on hard data and facts.
In terms of implementing strategy the information is of two types:
1. Information about progress in the achievement of goals
2. Information about emerging threats and opportunities.
Both types provide useful feedback which is essential for conducting and update SWOT
analysis based on changing competitive dynamics and internal capabilities.
Organizational process model
All organizational processes can be decomposed into: input process output.
To gain control over this process the following things are needed:
1. A standard or benchmark which to compare actual performance
2. A feedback channel to allow information on variances to be communicated and acted
upon.
Managers must focus their performance measurement and control activities on either the
transformation process itself or the outputs being produced. In order to make a choise the
following four criteria must be considered:
1.
2.
3.
4.

Technical feasibility of monitoring and measurement

Understanding cause and effect
Cost
Desired level of innovation

Total Quality Management (TQM) is a approach that represents the standardization and
streamlining of key operating processes to ensure high levels of quality and/or low defect
rates.
Five categories of information purposes:
1.
2.
3.
4.

Decision making
Control
Signalling
Education and learning
5. External communication

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Part 2: Creating performance measurement systems

Chapter 5: Building a plan

A budget refers to the resource plans of any organizational unit that either generates or
consumes resources.
Objectives of creating profit plans and budget:
1. To translate the strategy of the business into a detailed plan to create value
2. To evaluate whether sufficient resources are available to implement the intended
strategy
3. To create foundation to link economic goals with leading indicators of strategy
implementation.
To build a profit plan managers need to answer three questions:
1. Does the organizations strategy create economic value?
2. Does the organization have enough cash to fund the strategy and remain solvent
throughout the year?
3. Does the organization create enough value to attract the financial resources that it
needs to fund long-term investment in new assets?
Three wheels of profit planning
To answer the above questions and design a profit plan, three distinct analysis must be
performed. There are three cycles that managers must analyse to build a profit plan: the
profit wheel, the cash wheel and the ROE wheel.
The foundation of profit planning is built upon assumptions about how the future will look.

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The profit wheel:
Value creation is measured by profit. The profit plan summarizes the expected revenue
inflows and expense outflows for a specified future accounting period.
Five steps for creating a profit plan using the profit wheel as illustrated above:
1.
2.
3.
4.
5.

Estimate the levels of sales

Forecast operating expenses
Calculate expected profit
Price the investment in New Assets
Close the profit wheel and test key assumptions

The cash wheel:

Before a profit plan can be accepted as feasible, managers must forecast whether the
company will have enough cash to operate (cash wheel) and whether the return to
invenstors is sufficiently attractive (ROE wheel).
The cash wheel illustrates the operating cash flow cycle of a business: sales of products and
services to customers generate accounts receivable, which are eventually turned into cash;
this cash is used to produce inventory, which in turn can be used to generate more sales.

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Forecasting cash needs is important for all businesses because companies have limited cash
reserves and borrowing capacity.
The most intuitive way to estimate cash requirements is to forecast the cash inflows and
cash outflows for each specific time period.
Operating cash needed during a period = cash received from customers - cash paid to
suppliers and operating expenses. (direct cash flow method).
To estimate cash needs over longer periods of time companies generally use the indirect
method:
1.
2.
3.
4.

Estimate net cash flows from operations

Estimate cash needed to fund growth in operating assets
Price the acquisition and divestiture of long-term assets
Estimate financing needs and interest payments.

ROE wheel:
Businesses that earn the most profit will be better off: they have more resources to invest in
future opportunities, they will be able to pay higher dividends to investors, their stock price
will be higher and their cost of debt will be lower.
The single most important measure for investors is the Return on Investment (ROI), which is
a ratio measure of the profit output of the business as a percentage of financial investment
inputs.
If we adopt the perspective of managers then the appropriate internal measure for return
on investment is Return on Equity (ROE).
To calculate the ROE wheel:
1. Calculate the overall return on equity
ROE = Net income / Shareholder equity.
2. Estimate the asset utilization
3. Compare the project ROE with industry benchmarks and investor expectations
Managers must use the three wheels to evaluate the economics and internal consistency of
each of these strategies.

Chapter 6: Evaluating Strategic profit performance
To analyse profit performance, the three conditions enumerated in chapter 4 must be
present:
1. Ability to measure outputs
2. Existence of a predetermined standard of performance
3. Ability to use variance information as feedback to adjust inputs and/or process.

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Strategic profitability analysis is a tool to evaluate the success of a business in generating

profit from implementing its strategy.
The first step in profitability analysis is to isolate significant deviations from expectations
using variance analysis. Once simple profit variances have been calculated the business
strategy must be tested and validated.
Strategic profitability comprises two components as defined in the following formula:
Strategic profitability = profit (loss) from competitive effectiveness + profit (loss) from
operating efficiencies.
Competitive effectiveness can be determined via market share variance analysis or revenue
variances.
Operating effectiveness can be determined by calculating no variable costs.
Profit plans can be used for performance evaluation: the comparison between expected and
actual performance serves to inform managers about the effort that subordinates have put
into achieving goals described in the profit plan.

Chapter 7: Designing asset allocation systems
An asset allocation system is the set of formal routines and procedures designed to process
and evaluate requests to acquire new assets. They provide a number of benefits:
1. They provide a framework and set of categories into which asset proposals can be
grouped
2. They include analytical tools that can be tailored to different types of assets
3. They provide guidelines that help managers throughout the organization to
understand how their proposals relate to the strategy of the business.
There are no GAAP (generally accepted accounting principles for designing asset allocation
systems.
Senior managers typically specify limits on the types of capital expenditures that will be
approved.
Asset allocation procedures should specify a process by which proposals are evaluated and
approved. These procedures typically set out:
1. The analyses needed to document a request
2. The process by which proposals will be gathered and reviewed by top managers
3. A time frame each year during which managers will consider formal requests for new
assets.
Spending limits, defined according to managerial position and span of accountability, are a
common way of limiting discretion.
Assets by category:

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1. Assets to meet safety/health/regulatory needs

2. Assets to enhance operating efficiencies and/or increase revenue
3. Assets to enhance competitive effectiveness
Chapter 8: Linking performance to markets
All businesses produce products or services to sell to third-party customers. In some
instances however, business units sell their products or services to other divisions or
business units within the same firm.
A transfer price is an internally set transaction price to account for the transfer of goods or
services between divisions of the same firm. Transfer prices are used to value and
coordinate the work flows of interdependent organization units that are each held
accountable for financial performance.
Two ways for setting transfer prices:
1. Transfer prices using market data, equal prices as market prices
2. Transfer prices using internal cost data.
The success of any corporate strategy is reflected in corporate performance, which refers to
the firms level of achievement in creating value for market constituents. Ultimately
corporate performance is determined by the achievement of business goals across the
different business units of a firm.
They key constituents of value creation form a corporate performance perspective are:
1. Customers
2. Suppliers
3. Owners and creditors.
Chapter 9: Building a balanced scorecard
The balanced scorecard communicates multiple, linked objectives that companies must
achieve to compete based on their intangible capabilities and innovation. Managers can
build a balanced scorecard using the following steps:
1. Develop goals and measures for critical financial performance variables
a. The indicate whether the implementation of plans or initiatives is contributing
to profit improvement.
2. Develop goals and measures for critical customer performance variables
a. Customer satisfaction, customer retention, customer loyalty.
3. Develop goals and measures for critical internal process performance variables.
a. Identify the critical internal processes for which the organization must excel in
implementing its strategy (innovation, operation, post sales service process).
4. Develop goals and measures for critical learning and growth performance variables.
a. People, systems and organizational procedures.

5. Use the balances scorecard for communicating strategy

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The four perspectives of the balanced scorecard permit a balance (1) between short and
long-term objectives (2) between external measures for shareholders and customers and
internal measures for critical business processes, innovation and learning and growth (3)
between desired outcomes and performance drivers of those outcomes and (4) between
hard objective measures and softer, more subjective measures.
The balanced scorecard is a complement, not a supplement, for an organizations other
performance measurement and control systems.

Part 3: Achieving profit goals and strategies

Chapter 10: Using diagnostics and interactive control

To understand how to communicate and control strategy effectively, we differentiate
between two different types of control systems: (1) Diagnostic control systems and (2)
interactive control systems. The distinction between the two is solely the way how managers
use these systems.
Diagnostic control systems are used as levers to communicate critical performance variables
and monitor the implementation of intended strategies.
Interactive control systems are used to focus organizational attention on strategic
uncertainties and provide a lever to fine-tune and alter strategy as competitive markets
change.
We define diagnostic control systems as the formal information systems that managers use
to monitor organizational outcomes and correct deviations from pre-set standards of
performance. Any informal system can be used diagnostically if it is possible to (1) set goals
in advance, (2) measure outputs, (3) compute or calculate performance variances, (4) use
that variance information as feedback to alter inputs and/or process to bring performance
back in line with pre-set goals and standards.
Two reasons for using systems diagnostically:
1. To implement strategy effectively Measure critical performance variables: those
factors that must be achieved or implemented successfully for the intended strategy
of the business to succeed.
Without diagnostic control systems managers could neither communicate nor
implement strategy effectively in large complex organizations.
2. Conserve scarce management attention Management by exception. To operate
diagnostic control systems effectively managers must ensure that they devote
sufficient attention to five areas: setting goals, aligning performance measures
designing incentives, reviewing exception reports and following up significant
exceptions.
Risks in using diagnostic control systems:
-

Measuring the wrong variables

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-
-

Building slack into targets

Gaming the system

Interactive control systems give managers freedom to concentrate on growing the business,
enhancing profitability, and positioning products and services in rapidly changing markets.
They are the formal information systems that managers use to personally involve
themselves in the decision activities of subordinates. They provide the information that the
boss pays a lot of attention to and are used to create an ongoing dialogue with subordinates.
They are designed by how managers use these system.
To focus the organization on these strategic uncertainties, managers chose one or more
performance measurement and control systems and use it in a highly interactive way.
Strategic uncertainties are the emerging threats and opportunities that could invalidate the
assumptions upon which the current business strategy is based.
By focussing on strategic uncertainties managers can use the interactive control process to
guide the search for new opportunities, stimulate experimentation and rapid response, and
maintain control over what could otherwise be a chaotic process.
An interactive control system is not a unique type of control system: any control system can
be used interactively by senior managers if it meets certain requirements:
1. The information contained in an interactive control system must be simple to
understand
2. Interactive control systems must provide information about strategic uncertainties
3. Interactive control systems must be used by managers at multiple levels of the
organization
4. Interactive control systems must generate new action plans.
Factors that influence the choice of system to which managers devote their attention:
1.
2.
3.
4.

Technical dependence
Regulation
Complexity of value creation
Ease of tactical response

Managers choose to use only one system interactively for three reasons: (1) economic, (2)
cognitive and (3) strategic.
Incentives for interactive control systems must be designed to reward an individuals
innovative effort and contribution. This can only be done by subjective assessment.
Subjective rewards yield three outcomes that help organizational learning:
1. Reward contribution and effort provides incentives for employees to make their
effort visible to their superiors
2. Rewarding contribution and effort, rather than result, reduces information biasing
that is a constant concern in diagnostic control systems

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3. Rewarding contribution subjectively demands that superiors have the ability to

calibrate the efforts of subordinates accurately.

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Chapter 11: Aligning performance goals and incentives

Objectives or targets incorporate measurement standards and time frames against which to
gauge progress and success. Goals and objectives can only be made actionable when
measurement is attached to any set of aspirations.
Performance goals denote a desired level of accomplishment against which actual results
can be measured.
Measures will communicate a different set of priorities and allow subordinates to infer the
strategic direction that top managers wish to follow.
Critical performance variables are critical to the successful implementation of the strategy.
Factors that must be achieved or implemented successfully for the intended strategy of the
business to succeed.
To ensure that performance goals are achieved managers must design measures for desired
outcomes. A measure is a quantitative value that can be scaled and used for purposes of
comparison. In order to determine if a measure is suitable to support a performance goals, it
must be subjected to three tests:
1. Does it align with strategy?
2. Can it be measured effectively?
3. Is the measure linked to value?
A rule of thumb: effective managers provide focus and impact by insisting that individuals be
accountable for no more performance measures than they can recall from memory: all
things in live are configured in sevens.
As part of the goals setting process, managers must choose the target or desired level of
achievement. To set performance goals effectively, managers need to know which firms are
the standard for the most effective utilization of resources. Then, they must calibrate their
own efforts against this best of class yardstick
Motivation by performance goals:
1. Goals should be challenging but not unrealistic
2. Employees should participate in goals setting until a certain level
Performance goals are important for planning and coordination to ensure (1) adequate
levels of resources, (2) workflow coordination among interdependent units. (3) Performance
goals also act as early warning signals for managers when operation begin to run off track.
(4) They also serve as post evaluation of accomplishment mechanism.
Managers can enhance intrinsic motivation in a variety of ways:
1. They can emphasize the positive ideals and beliefs of the business so that employees
want to contribute to the overall mission.

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2. The can assure attention to gaol achievement through a formal incentive. That is a
reward or payment that is expected to motivate performance (bonus pool, allocation
formula)
3. Types and mix of incentives (gifts, prizes, awards of company stock).


Chapter 12: Identifying strategic risk
Strategic risks is an unexpected event or set of conditions that significantly reduces the
ability of managers to implement their intended business strategy. There are three basic
sources of strategic risk that potentially affect every business:
1. Operations risk, results from the consequences of a breakdown in a core operating,
manufacturing or processing ability. Often triggered by employee errors.
2. Asset impairment risk, an asset becomes impaired if it loses a significant portion of
its current value because of a reduction in the likelihood of receiving those future
cash flows.
a. Financial impairment, results from decline in market value
b. Impairment of intellectual property rights, unauthorised use of intellectual
property by competitors
c. Physical impairment
3. Competitive risk, results from change in the competitive environment that could
impair the businesss ability to successfully create value and differentiate its products
or services.
Franchise risk is not a source of risk, instead it is a consequence of excessive risk in any of
the three basic risk dimensions. It occurs when the value of the entire business erodes due
to a loss in confidence by critical constituents.
Many of the pitfalls of risk management can be avoided if early warning systems are in place
to warn managers of impending problems.
Three main causes of risk: Risk due to growth, risk due to culture, risk due to information
management. The risk exposure calculator analyses the pressure points inside a business
that can cause strategic risk to blow up into a crisis.

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One special case: misrepresentation due to fraud can occur when three conditions exist
simultaneously: 1. Pressure, 2. Opportunity and 3. Rationalization

Chapter 13: Managing strategic risk
Much of the risks that are described are caused by the managements use of aggressive
performance goals and incentives to get the organization up to speed, just like a driver who
steps hard on the gas pedal.
Strategic risks are managed primarily by communicating effective boundaries- both business
conduct and strategic and installing good internal control systems.
Core values are the beliefs that define basic principles, purpose and direction. They are
needed to inspire commitment and stimulate engagement in the right type of activities.
Belief systems are the explicit set of organizational definitions that senior managers
communicate formally and reinforce systematically to provide basic values, purpose and
direction for the organization.
Basic ways for controlling human behaviour: 1 telling them what to do. 2 Hold people
accountable for outcomes.
Managers must go one step beyond missions and inspirational beliefs: they must install
brakes by clearly communicate to all employees the behaviour and opportunities that are
off-limit. To implement strategy successfully managers inspire their employees to maximize

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effort and innovation by: (1) creating shared beliefs and mission, (2) setting challenging
goals, (3) linking incentives to accomplishment and (4) declaring certain actions off-limit.
Three categories of internal controls:
1. Structural safeguards, are designed to ensure clear definition of authority for
individuals handling assets and recording accounting transactions (i.e. segregation of
duties, defined levels of authorization, physical security for valuable assets,
independent audit).
2. System safeguards, are designed to ensure adequate procedures for transaction
processing as well as timely management reports (i.e. accurate record keeping,
restricted access, timely management reporting).
3. Staff safeguards, are designed to ensure that accounting and transaction processing
staff have the right level of expertise, training and resources (i.e. rotation in key jobs,
adequate expertise for accounting and control staff).
Strategic boundaries implicitly define the desired market position for business. They are
essential to achieve maximum performance potential but any static strategy is doomed to
failure over time. The brakes must be adjusted periodically to ensure that they are properly
aligned with changes in technology, industry dynamics and new ways of creating value in the
market place. They are often communicated as part of a formal planning process:
1.
2.
3.
4.

Minimize the levels of financial performance

Minimum sustainable competitive position
Products and services that do not draw on core competencies
Market positions and competitors to be avoided.

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Chapter 14: levers of control for implementing strategy
Control of business strategy is achieved by integrating the four levers of belief systems,
boundary systems, diagnostic control systems and interactive control systems. The power of
these levers in implementing strategy does not lie in how each is used alone, but rather in
how they complement each other when used together.
Strategy can be described as a plan, a pattern of actions, a product-market position, or a
unique perspective.
Intended strategies are the plans that managers attempt to implement in a specific product
market based on analysis of competitive dynamics and current capabilities.
Emergent strategies by contrast are strategies that emerge spontaneously in the
organization as employees respond to unpredictable threats and opportunities through
experimentation and trial and error.
Realized strategies are the outcome of both streams.
Diagnostic control systems are the essential management tools for transforming intended
strategies into realized strategies: they focus attention on goal achievement for the business
and for each individual within the business. They relate to strategy as a plan and allow
managers to measure outcomes and compare results with pre-set profit plans and
performance goals.
Interactive control systems give managers tools to influence the experimentation and
opportunity-seeking that may result in emergent strategies. These systems relate to
strategy as patterns of action.
The belief systems of the organization help to inspire both intended and emergent
strategies. These systems relate to strategy as a pattern of actions and create direction and
momentum to fuse intended and emergent strategies together and provide guidance and
inspiration for individual opportunity-seeking.
Boundary systems ensure that realized strategies fall within the acceptable domain of
activity. Boundary systems control strategy as position, ensuring that business activities
occur in defined product markets and at acceptable levels of risk.
Strategic control is not achieved through new and unique performance measurement and
control systems but through belief systems, boundary systems, diagnostic control systems
and interactive control systems working together to control both implementation of intend
strategies and the formation of emergent strategies.

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The levers of control must be phased in over the life cycle of the firm to effectively balance
profit, growth and control.
1. Stage 1: start-up: an intimate sense of purpose pervades the business: commitment
is achieved by sense of enthusiasm about the new product or service. There is little
need for formal control systems
2. Stage 2: rapid growth: Senior managers must decentralize decision making by
creating decentralized accountability structures, such as market based profit centres.
Several additional controls are now needed. Managers must create and communicate
their core values using formal belief systems. Second, managers must clarify and
communicate strategic boundaries. Third, accounting measures must focus not only
on profitability but also on the assets used to generate those profits.
3. Stage 3: maturity: Senior managers must now learn how to rely on the opportunity-
seeking behaviour of subordinates for innovation and new strategic initiatives.
Managers should make one or more control system interactive.
The levers of control can be used to:
1. Drive strategic turnaround
2. Drive strategic renewal

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3. Focus on strategic uncertainties

4. Achieving profit goals and strategies.

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