Вы находитесь на странице: 1из 282

Hyperion Solutions Corp.

Hyperion

(Business Performance Management, BPM). 9000
Hyperion,
,


. Hyperion
,
Business
Intelligence
. Hyperion
,
600 .
Hyperion , . (
). Hyperion, 20
, 2600 , , 25
Hyperion . Hyperion
NASDAQ (: HYSL).
Hyperion / .
http://www.hyperion.com/
http://www. hyperion. ru/

BusinessPerformanceManagement

2005

65.011
65.290-2
64

:
.. , .. , .. , .. , .. , .., .. ,.. , .. ,
..
. ..

64

. Business
P e r f o r m a n c e M a n a g e m e n t / . . , . . , .. . ; . .. . .: ,
2 0 0 5 . - 2 6 9 .
ISBN 5-9614-0201-0
Business Performance Management (BPM), , -,
,
, ,
.
, .
-
,
, , .

: (Balanced Scorecard),
, - , , - . Hyperion Solutions,
, 1999 ., - , .
,
, - , ,
.
65.011
65.290-2

ISBN 5-9614-0201-0

, 2004
,
, 2005

1.
BUSINESS PERFORMANCE MANAGEMENT

1.1.
1.2. ERP : ?
1.3. -

14
15
38
58

2.

2.1.
2.2. Balanced Scorecard
2.3.

68
69
84
94

3.

113

3.1.
3.2.

113
151

4.
-
4.1. -
4.2.
5.

5.1.
5.2.

169
169
184
191
193
210

6.

6.1.
6.2. -

231
231
247

269

271

278


, 80- , ,
.
, .
, , , . ,
.

(ERP-).
, , , . , ERP
, , , . , :
,
, , -, Business Performance
Management, BPM.
, , Business Performance Management, ,
. , 1999 .
Hyperion Solutions Corp.
. Hyperion -, 40
. -

Business Performance Management.


Hyperion, Hyperion Performance Scorecard,
Hyperion Planning, -
- Hyperion Business Modeling,
Hyperion Financial Management, OLAP- Hyperion Essbase. ,
,
.
,
-.
, : Hyperion Solutions Corp.,
Hewlett-Packard, IBM Novell.
Hyperion Solutions Corp.
Business Performance Management. Hyperion
-, 20%,
, .
Hyperion , , , , .
.
Hewlett-Packard -:
, , , ,
, , .

,
Hewlett-Packard,
.
IBM , 90
.
1 , , , .
IBM - -.

Business Performance Management:

Novell , -. Novell
3,8 . , 80 . .
Novell web-, ,
-
.
,
, , .
, , , ,
. ,
,
, .

,
,


, ,
: , ,
, .
: .
XXI . , . .
,
.
,
.
,
:
,
?
?

?

?
,
?
?
?
,
?
9

Business Performance Management:

, ,
, . , , . : ?
, ,
.
,
(MRP), (MRP ),
(ERP), (CRM), (SCM) 1 .
,
.
, : XX XXI
, Business Performance Management ().
,
, ,
. , , - ,
, ,
2
.
the next big thing (
), ,
ERP,
. , ERP:
ERP- ,
; ERP
, - , , -,
.
, . ,
1
2

10

.
,
, 1.1.

, IDC, Gartner
Group. , 2003 : - SPEX
( Group), - ,
-, Gartner
-. , 2004 ,
.
, ( ) ,
. ,
,
. , ,
- (, ,
), - . :
,
( ) .
, .
, ,
, .

, .
, , ,
( )
, .
, , ?
, , ,
-. : - Hyperion 40 , -, , , , -,
-, , , --, , , , ,
, . , 2003
Hyperion.
, . ,

11

Business Performance Management:

. ,
,
,
. : . ,
, .
. , 1, -.
ERP- - , ERP
, . : ( 2),
( 3), - ( 4), ( 5). ,
-: , , OLAP-, .
, ,
, .
, : .. ,
.. .. ( ), .. .. (-), .. . ( ), .. (-), . (-), . ( - ), . (
), .. .. (
), .. ( ), ..
( ), . (
), .. ( ),
.. ( ), .. ( ).
, , ,
. ,
, .
,
,
.
,
- ,
.
12



Hyperion Solutions Corp.

, Hyperion Gartner ( - ),
. ,
, ( ,
) - . ,
, Hyperion, ( )
: 2004 , On the Up and
Up. , - -
, Hyperion ,
.
On the Up and Up , . - , ,
, , .
, . On the Up and Up ,
, -
, . :
-
(,
Sarbanes-Oxley ), , ,
-: , , ..
- , . , ( !), . , -,
, .
- Hyperion , . ,
, - , .

13

1
BUSINESS PERFORMANCE MANAGEMENT

?
?
? ,
, , , , , ,
.
ERP-
Business Performance Management. , -
ERP, , ERP- - ? , ,
ERP-
, .
.
, ,
-. , :
,
. , , .
-
. ,
- .

14

BUSINESS PERFORMANCE MANAGEMENT

, ,
,
.

1.1.

, .
2004 -
Business Performance Management ():
, , , ;
,

;
-
, , ,
.
, , ERP, -
: ( ) ( ,
).
performance. ,
. performance
, . ,
. Performance ,
, , , ,
(, performance management
, ). , - .
15

Business Performance Management:


. , Business Performance
Management, ,
. ,
( ), , , .
, Business Performance
Management (BPM), IDC, . : , Gartner
Corporate Performance Management (CPM).
, Enterprise Performance Management (EPM) Strategic
Enterprise Management (SEM). , Performance Management
, .
,
,
(Decision Support System, DSS) - (Business
Intelligence, BI), -
. , DSS BI
, ,
, .
, ,
, . ,
,
, .


, .
, , . , .

16

-|

BUSINESS PERFORMANCE MANAGEMENT

: , , , , ,
.
, :
- , ,
, . ,
, ,
.
, : (ERP) . ,
. , . , ,
- (,
ERP-
-).
,
- (Business Intelligence, BI). ,
BI- -, BI
. BI- , -
.


,
. , ,
. , (). ,
, .
17

Business Performance Management:


, ,

- , , , .

. , , ,
, . -
,
.
- Mercer Delta, .
Building better boards, Harvard Business Review, - ,
. 28% ,
. ,
, .
.
,
,
. , -
Business Performance Management, ,
.
, ,
,
, , - ,
.
, ,
,
.

18

-|

BUSINESS PERFORMANCE MANAGEMENT

1980- 1990-
(Enterprise
Resource Planning, ERP).
.
.
- Business
Performance Management (BPM).
. ,
, .
,
.
IDC,
, ,
.
, Hyperion1, ,

:

;
;
;
, ;
;
;
.

(-, )
,
. , , . , . -

.: Shaw A. Business Performance Management: Gaining Insight and Driving


Performance. Hyperion Solutions Corp., 2003.
19

Business Performance Management:

, ,
, . ,
. ,

.
? ,
, .
(strategic focus). . , ,
, ,

.

,
. ,

, ,
( )
. ,
, .
(collaborative management)
-
. , . , ,
.

,
, .
, - .

20

BUSINESS PERFORMANCE MANAGEMENT

, , (business agility),
, . ,
, , .
,

, ,
, .
:
, , , . , ,
.
, ,

, , .
,
- (Business Intelligence, BI).

. ,
, ( - ).
-.
,
. -,
,
.
.

,
, . , , 21

Business Performance Management:

.
- ,
. ,
, ,
.
, .
, .


, .
.
.
, .
, , ERP, CRM, ..
***
,
. ,
, - , ,
.
, , , ,
ERP (Enterprise Resource Planning). , ERP-
, , .
, -

22

BUSINESS PERFORMANCE MANAGEMENT

, ; , .
, , .
, ,

.
, ERP
, , , . ,
,
, , .



, :

;
- ;
;
.

. ,
(), (-) (
) (,
), . ,
, (, ERP-). - ,
.

, (), .

23

Business Performance Management:


, .
, .
?
, ,
.
() , , , . ,
, ,
, , ,
. , : ,
: , , ,
, .
, ,

, , .
-

,
(
, , insight), ;
, ;
.

, (
) , : ,
. , -
.

, ,

24

BUSINESS PERFORMANCE MANAGEMENT

,
.. ,
.
:

.

, . , ,

.
, ,
.
:
. , , .
,
, ,
. ,
(, )
.
,
, , .
(management practices). , , :

;
-
;
;
;

25

Business Performance Management:

, ;
.


? , .
-
,
. : , ,
-
.
, , , , -, ,
.

, ,
- .
, ? ,
( )
. ,
(dashboard), ,

(key performance indicators, KPIs). ,
, , , , ,
.
,

26

BUSINESS PERFORMANCE MANAGEMENT

. - ERP, CRM ( , ): .

-
,
:
;
, , ;
,
;
,

;
,
;
,
.
. 1.1.

. 1.1. -

27

Business Performance Management:

,
: , ,
.
, . ,
, ,
. : , . ,
,
, , , , . , , .
, : , ,
, . ,
(
). , , , , , , , . ,
( , ).
,
, .
: ,
-, ,
.
, ,
.
. , , .
.
,
, .

28

BUSINESS PERFORMANCE MANAGEMENT


. - Hyperion.
,
- , . ,
. . ,
Balanced Scorecard. , ,
, Stern
Stewart Integrated EVA Scorecard Baldridge Criteria. , ,
( , ),
, ,
.
,
.

Hyperion Hyperion Performance Scorecard, , .
, .
. - ,
- (Activity Based Costing), .
, , , ( ) .
Hyperion - Hyperion Business Modeling.
, . -

29

Business Performance Management:

, (
-).
, ,
, , , .. , - ,
. ,
,
.
Hyperion :
Hyperion Pillar Hyperion Planning.
, .
,
Hyperion Planning,

. Hyperion Pillar ( ), Hyperion
Planning .
, ,
. ,
- , . - (Business Intelligence, BI).
, ,
(ERP, CRM, SCM .),

(
single version of truth), .
, BI-,
OLAP- (On-Line Analytical Processing).

,
. OLAP-
, . -

30

BUSINESS PERFORMANCE MANAGEMENT

, ,
, . , , OLAP-
,
-.
Hyperion BI- OLAP-
Hyperion Essbase. , OLAP- (, SPEX).
Hyperion,
. ,
Hyperion Essbase ,
. ,
, Hyperion Analyzer web- , Hyperion Essbase,
.
- ,
,
.
-. ,

.
, , , , ( ) .
(),
, , , , .
Hyperion
: Hyperion Enterprise (

31

Business Performance Management:

, 70% )
Hyperion Financial Management,
.
,
, . 1.2, , . ,
, - (Business Intelligence, BI).
, (Balanced Scorecard .),
, : , , , .
, ,
- , , ERP CRM-, .

. 1.2. -

32

BUSINESS PERFORMANCE MANAGEMENT


, ,
. , ,
,
. , , , ,
. .
, , .
, ,
. ,

. , :
, , , . ,
,
.
. , ,
. ,
, .

. , ( ), ( ) - .
?

, . -? -, -

33

Business Performance Management:

,
. -, ,
-; . -,
-
: ,
.
.
- : 2003 .
SPEX -,

- 1 . -,
. ,
: -
, .

?
, -
. , ,
.
, , , , . ,
,
, , .
, ( ) . ,
, - , . ,
, ,
. 1

34

.: www.bpmforum.org.

-|

BUSINESS PERFORMANCE MANAGEMENT

, ,

.
. , . ,
.
,
. (
), -
( ),
( ) .
, , .
: ,
.
, .
. ( , ,
),
, (valueadded chains).

: , ,
. , , , . , ,
, .
, , . ,
, .

35

Business Performance Management:

-
( : ERP ). -
.
ERP- ,
ERP- , ERP-. SAP, Oracle PeopleSoft.
- ERP
,

.
-.
. , - ERP-. - , Hyperion, Cognos, SAS, Geac
(Comshare).

. 13.

BUSINESS PERFORMANCE MANAGEMENT

-, IDC
2003 (. . 1.3), ,
: Hyperion (20,4%), SAP (6,6%), Cognos (5,8%), Oracle
(5,6%), SAS (4,9%), Geac (4,1%), PeopleSoft (3,2%). ,

.
,
. ( , ),

, - Forum. IDC ,
- .
.
ERP-, ,
.
- ,
.
(, , , , , ), .
, ( ) , OLAP-.
, , ,
-, , Balanced Scorecard. He
, Business Performance Management

.

37

Business Performance Management:



IBM /

(Business Performance Management - ) . , , , (


) ,
, - ,
.
, ,
, , . - .
, , . ,
2004 - IBM, Hyperion Solutions Corp, IDC,
Group - ,
.
, , . , Standards Group
,
, ,
.
, , Group,
2003 . 1,1 . ., 2004 .
15-20%. , IBM 2003 ,
65% 450
.

.

38

1.2. ERP : ?

, , ERP
(Enterprise Resource Planning). , ERP, ,
, . ERP- : (),
.
, , .
1990- , ,
. ?
ERP-,
,
: , .
ERP
, ERP-,
(),

. , ,
ERP , .

39

Business Performance Management:

ERP- - , ,
, ,
, . , , ,
, , ERP-.
,
, ERP- (, ).
,
ERP. , ,
, , .
. , ERP-
, : , , , . , , ,
( ERP-). , ERP- - , . ERP-
, .
. , , ,
. ERP (, , ). ,

OLAP- (On-Line Analytical Processing),
,
.
( , , .) ,
ERP-. ,

40

BUSINESS PERFORMANCE MANAGEMENT


,
, , .
, ERP-, :

ERP-
?

,
?
ERP- ?
ERP-?
, ,
ERP-?
, ?

, , ,
? , ERP- , , ERP-
, , , ERP .
ERP-
. , , . ( ) ERP- ,
,
. , Business
Performance Management .
, ERP- -
.
,
?
41

Business Performance Management:

, ,
ERP-,
, ERP.

,
, ,
.
, , , . ,

, , ,
. , , .

, . :

;
,
(Sales and Operations
Plan, SOP) (Master Production Schedule, MPS);

, (Material Requirements Planning,


MRP) (Capacity Resource Planning, CRP);

,
.
,
,
.

42

BUSINESS PERFORMANCE MANAGEMENT

,
:
;
( ,
);
;
, .
. 1.4.

5- 10-

. 1.4.
- , , ( , ) .
, ,
(, ..), .
, : , , .
,
, ,

43

Business Performance Management:

, (), ,
.
- ,
,
,
/ ,
. ,
. , , ()
, : ,
- . , .
(Sales and Operations Plan, SOP) , -,
(, , , ).
-,
. (, -)

, ,
. :
.
( ,
/ ,
).
(Master Production Schedule,
MPS) .
, ,
.
MPS, , , ,
. -

44

BUSINESS PERFORMANCE MANAGEMENT

MPS , : , MPS,
,
.
, MPS
. ,
. MPS ,

,
. , , ,
MPS
ERP.
.
: (MRP) (CRP).
(Material Requirements Plan, MRP)
/ (, , ..),
, (MPS). MRP
: , (
), ,
, ..
MRP ,
,
.
( , ). MRP
, (
),
, MRP- ( , ), -

45

Business Performance Management:

( , ),
.
MRP , :
, MRP?
(Capacity Resource Planning, CRP).
. ,

,
. , MRP . ,
MRP, MRP.
, MRP,
. , (SOP) (MPS),
, , CRP
.
4,
-.
,
, . ,
, ,
, , .
.
, ,
.
, , ( ,
, . 1.5). ,

46

BUSINESS PERFORMANCE MANAGEMENT

, , , ,
.
.

. 1.5.

47

Business Performance Management:

ERP
( ERP) . -
(American Production and Inventory Control Society, APICS). APICS,
.
ERP-.
APICS, ERP- (Enterprise
Resource Planning ) . -,
, , ,
. - ( ),
,
, ,
, .
, ERP , , .
ERP ,
, . ,
. ,
ERP-. ,
:
.
,
,
( );
.
;
. (,
, ),

48

BUSINESS PERFORMANCE MANAGEMENT

, ,
..;
.
, ,
..;
.

.
(
) ,
;
. , , ;
.
, .

ERP- MRP II
{Manufacturing Resource Planning
). MRP II , ,
,
.
MRP II MRP {Material Requirements Planning ).
MRP, , MRPII .
CRP {Capacity Requirements Planning
). , MRP II MRP CRP, ,
, .
MRP II 16 :
, , *.
APS {Advanced Planning and Scheduling

).
1

MRP II .
49

Business Performance Management:

1990-
.
: . APS
MRP II. , APS
, , .
,

. APS
, .
APS, ERP-, , . , APS
.
ERP 1990- .
,
1990- -. (e-business) ,
, .

.
, .
, , ERP. ,
ERP-
, . ,
(Supply Chain Management, SCM)
(Customer Relationship Management, CRM).
ERP-
.
: (--) back-office (
), -

50

BUSINESS PERFORMANCE MANAGEMENT

front-office ( ). Gartner Group


ERP ERP II {Enterprise Resource and Relationship Processing
).
, ERP II ERP
.
,
.
, ERP II . ,
, - ,
ERP-.
, ,
, (, )
. , web- . ,
ERP II .
, ERP II
, .
ERP: ?
ERP- , ( )?
, ,
ERP
1.
1. ERP-
- (). ERP- . , ,
1

.: Seekely . Analytic Applications... A White Paper: Maximizing the Value of Your


ERP Investment with Analytic Applications. Arthur Andersen, 2001. p. 22.

51

Business Performance Management:

, ,
. , ERP- (),
. ,
, , , , .
, . ,
.
ERP-
, . , , ? :
IT- ,
, ?
2. ERP-, ,
, , ,
. ,
. , ERP- , , ..,
( ),
, , . ERP-
.
3.
. ,
.
,
. , ,

, , .
4. . ,
ERP-
.
, . :

52

BUSINESS PERFORMANCE MANAGEMENT

ERP- , ( ), ,
. , ERP-,

( , , , ).
, ERP-
, .
, ERP-, .
, , (MPS)
ERP-.
ERP-
(MRP) (CRP), . ERP-
,
, MPS
(SOP), , ,
-.
( MPS ) , .
, ERP- .
-. ,
( Balanced Scorecard
) , ,
(SOP, MPS). ,
.
, - ,

53

Business Performance Management:

.
,
:
(, )
,
1-.
, ERP , ,
( ), .


, 1 + 1 2, 3
. : ,
, .
ERP :
, .
, : .
, ERP- -
: , , ,
. ERP-
Hyperion Financial Management
. , , ,
ERP- .

, Hyperion Application Link ( ETL1, ) ,
,
Hyperion Financial Management. , , ,
. ERP-
1

54

ETL (Extraction, Transformation, Loading) , ,


.

BUSINESS PERFORMANCE MANAGEMENT

, - . ,
, ERP-.
, ERP- -,
. 1.6. , ERP- - data
maps , , .
,
ERP-
. , - ERP-,
: , ,
, ( , ..).

. 1.6. ERP- -

55

Business Performance Management:

ERP- .
ERP-, ERP (, SAP
R/3), , .
,
, , ,
ERP-. , .
,
,
. ERP-, , Microsoft Excel . , , ,
. ERP-
-. , , , .
ERP- -
: ,
{data warehouse, DW). . ,
. , / : , , & Paste. , SQL- .
Hyperion Application Link
,
, . ,
, ERP-. , - Hyperion
ERP-: SAP R/3, JD Edwards, People
Soft, Oracle Applications (
ERP-).
ERP ,
,

56

BUSINESS PERFORMANCE MANAGEMENT

, , .
,
, , .
,
.
,
.
, , ,
: ERP ,
, , , .


, - . ,
, .


Hyperion Planning - , , .
, ,

. Hyperion Planning
,
. ,
SAP R/3,
.

Hyperion Planning ERP-.
- , .

57

1.3. -

: , , . ,
, . , , ,
.
,
, . ,
, . , , , .
,
.


, - .
( ,
IT-),
( , -

58

[-

-|

BUSINESS PERFORMANCE MANAGEMENT

),
. ,
, ,
.
, Hyperion Solutions STAR (Structured
Techniques for Assured Results), , .
, STAR , ,
Hyperion, (Hyperion Planning, Hyperion Pillar), (Hyperion Performance Scorecard), - (Hyperion Business Modeling), (Hyperion Financial Management,
Hyperion Enterprise). , STAR
, ,
.
STAR, :

;
;
;
;
;
;
.

, .
(
), ( ).
, . 1.7.

59

Business Performance Management:

. 1.7.

60

-|

BUSINESS PERFORMANCE MANAGEMENT


STAR,
, ,
.
.
, STAR , , , .
, , ISA 230 .
STAR
,
Hyperion, . , .
, Hyperion ,
. , Hyperion, .
.


, , , ( ) ,
.
,
,
, . ,
,
, .

61

Business Performance Management:

( ) , , . ,
, , , , . , ,
.


.
,
.
, ,
. , , ,
.
, Microsoft Project.
, .
.
, , -,
. , ,
, .
, , . ,
( )
.
, , .
, .

62

BUSINESS PERFORMANCE MANAGEMENT


. ,
.
: (, ERP, OLAP .),
, , .
, (, ).
, ,
.
, , .
( !) .


, , .

. , - .
, . ,
: . ,
.

,
.


,
.
, .

63

Business Performance Management:

, ,
.
, . :
, ( ,
,
).



, . ,
, . ,
, .
- , . ,
.
, .
, . ,
, ,
(, ). :
,
, .
.

: .
, , .

64

-,

BUSINESS PERFORMANCE MANAGEMENT


, . ,
, . ,
, , , , ,
.
,

.


, STAR .
: ,
, ?
, , , STAR
. ,
, . ,
,
,

.
,
, . :
, ,
. , , ,

. . , , () ,

65

Business Performance Management:

, ()
.
, , .

, .

, .

, ,
( )
.
, STAR, Hyperion, - .

66

BUSINESS PERFORMANCE MANAGEMENT



--

, ,
, -.
, . , -
(- , ?),
, . -
, , , .
, , , , , .
,
Hyperion.
,
(, , ,
) - .
Hyperion? , , , . ,
, . ,
2003 Hyperion SPEX Gartner, DM Review, Intelligent
Enterprise Fortune. 2004 . Intelligent Enterprise Hyperion
12 - .
? : Hyperion ,
40 , - . , ,
( -) ,
. , ,
, - --.

67

2

, ,
. ,
. ,
,
, , , . ()
.
, - , ,
, ,
.
Business Performance Management.
, ,
, .

.
, , -
.

68



, , Balanced Scorecard, tableau de bord
.
-.

2 . 1 .
, ,
.
: . , ,
, . -,
, , , .
. , ,
, (. . 2.1).

. 2.1.

69

Business Performance Management:


, ,
, , . (mission) .
,
. ,
. (vision) . ,
. (
, ) ( ,
) ,
,
.
,
. ,
,
.
(objectives) , ( ) . , ,
. , .
. , ,
,
.
, . , .

.

70

(critical success factors, CSFs) ,


. , 80/20: 20% (
) 80% .

, . ,
, . ,
, ,
.
, (, , ) .

(),
. , , , ,
. -,
1 . , ,
. ,
-

.



, .

, .
,
,
1

. 1.2.
71

Business Performance Management:

. , ,

. , ,
: , , .
,
,
. , , ,
,
.
, ( ) ,
, . ,
, .

,

, , ?
,
, .
, -
( , ).
, , ,
: , ,
.
,
,

.
: -

72

H y p e r i o n

P e r f o r m a n c e

S c o r e c a r d

Hyperion Performance Scorecard


,

. Balanced Scorecard,
. Balanced Scorecard, Hyperion Performance Scorecard Stern Stewart Integrated EVA Scorecard, Baldridge Criteria,
.

. ,
Hyperion Performance Scorecard, ,
, .


.
. Hyperion Performance Scorecard ,
,
. ,

, .
. . Hyperion
Performance Scorecard

. Hyperion Performance Scorecard


,
,
, .
, ,
.
.
(alerts) ,
( ,
, .)- , ,
. , ,
, .
. Hyperion Performance Scorecard
, , ERP-
. .

,


:
105066,
5
.: (095) 721-91-65
721-19-30
721-91-43
: (095) 721-19-37
E-mail: sales@lanit.ru
Web-:
http://www.lanit.ru/
http://www.hyperion.ru/
http://www.erp.lanit.ru/
http://www.iso9000.ru/


,
? - , ,
, , , . , , . :
, ,
, , .
, , ( . . ). ,
, ,
. , , - ,
.
, .


,
,
.


, ,
, .
1970- 1980- .
(
10-15 ) , . ,
, , ( ), . ,

, . , ,

75

Business Performance Management:

, ( ,
).
( ),
- .
: ,
, .
- , .
() ,
,
. ,
- ,
. ,
. , . , ,
1980 .1, :

;
;
;
;
;
.

, , .
, . . (, , , ), . ,
, , , , ,
.
1

76

24525.0-80 .

, . .
1
. ( ) ,
.
,
. , .
.
,
.
Balanced Scorecard
Balanced
Scorecard (BSC), ,

,
2. , , -.
Balanced Scorecard 1990- ,

, . , ,
, ,
, :
, , . ,
,
1

: - /
.. , B.C. , .. .; . .. ,
.. . - .: , 1989. - 255 .

Balanced Scorecard Collaborative (wxew.bscol.com).


77

Business Performance Management:

. , , , ,
. , 1990- Balanced Scorecard
, , .
Balanced Scorecard

.
(strategy map),
-
.
()1:
(
);
(,
);
( , );
( , ).

Balanced Scorecard Report
( ).
Balanced
Scorecard Collaborative (BSCol),
Balanced Scorecard
, Balanced Scorecard .


Balanced Scorecard
.
, 1

78

2.2.

. , (Value Based Management,VBM), tableau


de bord, .


(Economic Value Added, EVA)
,
, .
.
, , . , EVA
,
.
EVA Stern Stewart & Co.,
, , , . , EVA
,
{Return on investment, ROI) (Return on capital employed, ROCE).
EVA ,
,

.
, EVA ,
EVA-based management
EVA.
,
(
EVA). EVA ,
,
, .

79

Business Performance Management:

EVA
4:

{measurement): ,
;
{management system):
, , ,
;
{motivation): ()
, EVA;
{mindset):
EVA
.
,
,
Balanced Scorecard. .
, EVA ,
, , . - : , Balanced Scorecard
EVA. ,
EVA .
, Balanced Scorecard EVA,
- , , .
Tableau de bord
Tableau de bord ,
. , Balanced Scorecard -
tableau de bord,
. , -

80

Balanced
Scorecard,
, , . . . ,
, .
: ,
, ,
, - .
, , tableau de bord,
, ,
. ,
,
.
: . ,

.
, , :

;

( ,
);
-
.

tableau de bord, Balanced Scorecard, .


,

.
:
,
.. , ,
, .
81

Business Performance Management:

,
, ,
. . ,
,
, - . , (,
). ,
( )
,
Balanced Scorecard .
,
.

82

, , ,
- . ,
, ,
, .
- ,
, . ,

.
, - .
,
, .
. ,
, . ,
, Business Performance Management (BPM) - .
?
- ,
.
. .
, - .
- ,
. - ,
:
, , , , , , .
, .
83

2.2. Balanced Scorecard


Balanced Scorecard ,
, , , ,
.
, .
Balanced Scorecard, , ,
.
Balanced Scorecard ,

. ,
, , , , - .
Balanced Scorecard
.


(strategy ) , .
Balanced Scorecard
(perspectives),
, , ,
.
, , ,
. Balanced

84

Scorecard : , , , .
,

( ),
( ). , .
: , , .
,

.
Balanced Scorecard , ,
.
. ,
.
{value proposition), ,
,
? , ,
.
, ,
.
, , .
, : , ,
. , , ,
, , .

85

Business Performance Management:

, , ,
.

,
. , , ,
.
(, ,
, ..), . ,
.
. , , ,
,
. , , ,

. , ,
( ).
, .
,
, . ,
. ,
,
.


.
,
, , , .
-

86

,
,
..
, .
Balanced Scorecard

, .

- (cause and effect linkages). ,
-
. .

... (
)
... ... (
)
... ... ( )
... (
).

(objectives), - . , .
, ,
.
,
. , ,
, - : , , ( ) . ,
,
- . -
.

87

Business Performance Management:


Balanced Scorecard
(measures),
, ,
. ,

( , ).
, , , ,
, , . .
,
, :
, ;
, , ;
: ,
;
, ,
;
: , ,
.
, , ? : ,
(
) .
, (targets),
, , .
,
, (performance indicators).

88

, ,
, . Balanced Scorecard, , , ,
, , .. ,
, -,
.
. , :
, ..

(leading indicators) (lagging indicators).

,
. . , ,
. ,
, .
,
.
,
, , .

, Balanced Scorecard (strategic initiatives),


/
. , ,
. ,
, , .

89

Business Performance Management:

, ( )
. , - , .
: , ,
. ,
.
Balanced Scorecard .
,
Balanced Scorecard
, . ,
,
.
Balanced Scorecard
. 2.2.

. 2.2. Balanced Scorecard

90

Balanced Scorecard
Balanced Scorecard ? ,

.

. , ,
, . ,
,
.
Balanced Scorecard , , . , Balanced Scorecard
-,
( , ).
:
,
.
, , Balanced Scorecard , ,
.
Balanced Scorecard . Balanced
Scorecard?
, Balanced Scorecard .
,
, .
,
. ( ?), - , .
:
91

Business Performance Management:

,
Balanced
Scorecard.
: Balanced Scorecard
, - ? : Balanced
Scorecard ,
. Balanced Scorecard, .
Balanced Scorecard, ,
, Balanced
Scorecard.
, Balanced Scorecard , . : Balanced Scorecard
,
.

92



BKG

, BKG -, -
,
.

.
, ,
.
- Balanced Scorecard. 400
500, FT-500.
Balanced Scorecard, - Value Based Management tableau de bord - .
, , ,
.

93

2.3.

, Balanced Scorecard,
, . ( )
, ,
, .

, .
Balanced Scorecard
?
Balanced Scorecard
:

;

;

;
;
.

, . ,
, , , , .
,
94

, ,
, ,
.
Balanced Scorecard
, ,
, , .

. ,
.
-,
: ,
,
.. ,
, , .
, , ,
, , -. , , ,
,
.

,
Balanced Scorecard .
: .
( ),
. ,
.
, , ,
( ),
( ). , ,
: , ,
.
95

Business Performance Management:

. ,
, , , . ,
. , , (
) . .
, .
, , . , ,
, , .
,
,
.
:

96

: ,

;
: ,
, ,
,
;
:

. ,
.

Balanced Scorecard
. ,
:

;
,
;

, , , ,
;
.
, , - ;
( ). , , .

- ,
. ,
-, BSC-, Balanced Scorecard
. BSC- -.

BSC-
Balanced Scorecard, ,
,
.
Balanced Scorecard.

97

Business Performance Management:

1990- ,
.
Balanced Scorecard , , . BSC-
{dashboards).
BSC-
, :
, , . ,
,
. BSC- .

.
,

. , BSC-
,
{drill-down),
, .
BSC-
1998 . Balanced
Scorecard Collaborative (BSCol) BSC- (BSC Functional Standards),
. ,
Balanced Scorecard Collaborative Certified
-. Balanced Scorecard Colla98

borative ,
-,
Hyperion, SAP, SAS, Oracle, Cognos.
:
;
;
;
.
,
(, , , ), , , - ,
,
.
, ,
. , , ,
.
,
, , .
,
. ,
, .
:
,
, .
, BSC- (
-), .


99

Business Performance Management:

, , .
: , ,
. Balanced Scorecard, scorecarding.
Hyperion Performance Scorecard:
BSC-
Balanced Scorecard Collaborative
Hyperion Performance Scorecard.

,
, . ,
, , ,
. ,

.
,
. ,
().
, (. . 2.3).

. :

100

(, );
(
);
( ).

. 2.3.

,
, ,
. .
-
- ,
, . .

, , , . ,
,
101

Business Performance Management:

, ..,
.
.
:

;
, ..;
, , ..;

.
, .
Balanced Scorecard,
,
, , .
. (/, , ..),
. .
- , : . ,
, .
, ,
,
.
, ,
.
, ,
.

102



.

( 100).

,

. .

(drill-down).
:

Measure Performance , ,
;
Scorecard Performance ,
, , ;
Employee Profile , ,
, ,
, .
,
;
Result Collection / ;
Initiative Status
, ;
Strategy Maps , - .

, .
. ,
(
) :
, ,

103

Business Performance Management:

, ,
.
,
.
. Scorecard Line , ,
Scorecard Measure Radar, . , .

, .
, , (employee), , , .
.
,
, ,
.
.
,
.

Balanced Scorecard
. Hyperion Performance Scorecard
.
, ,
(. . 2.4).
,
, .

104

. 2.4.
, , ,
.
, .
, :
, ;
, , ;
,
;
, ,

.
:
:

;
: , , ,
.
105

Business Performance Management:

, ,

;
:
.

, . ,

. , : ,
.

,

: , ,
. , ,
, . .

( ),
.
, ,
. ,
.

. ,
/
30 , , . ,
. , , .

, (alerts) , -

106

,
. . ,
, ,

.
, , , . ,
.

, Hyperion
Performance Scorecard - .
,
,
. :
.
, ,
.
, ,
.

,
.
Hyperion Performance
Scorecard - - ,
. . ,

. , .
107

Business Performance Management:

,
.
? Balanced Scorecard
, .
, .
, ,
. ,
,
, ,
.
( ) ,
. ,

, .

. , .
.
.

, .

( ).

. ,
, (, , ), , .
,

, , -, .
108


Novell

, - -, .
, ,
-. Novell Hyperion

Novell Secure Enterprise Dashboard (Novell SED) - , , , .
Secure Enterprise Dashboard - Novell exteNd,
eDirectory web-, exteNd Suite.
Novell exteNd , ,
. Novell SED
, BI CRM, .
Novell SED Novell Nsure,
, : Nsure Identity Manager, iChain, SecureLogin BorderManager.
Secure Enterprise Dashboard ,
, . , , , . Nsure Identity Manager .
Novell Secure Enterprise Dashboard Hyperion Business
Performance Management, ,
- . Novell SED OLAP- Hyperion Essbase,

109

Business Performance Management:

web- Hyperion Analyzer.


Hyperion Performance Scorecard , Novell Hyperion,
, Balanced Scorecard,
EVA Baldridge Criteria. , Novell SED - .
Secure Enterprise Dashboard Novell Hyperion exteNd Hyperion Central.
- , , -
-.

110

H y p e r i o n

P l a n n i n g

,
,

Hyperion Planning -
, ,

. ( ), Hyperion Planning
.
Hyperion Planning
, .

. Hyperion Planning
(,
), , ( , , , ),
. ,
-, .
(,
, , )
.
.
20 .
,
.

, . ,
.
.

. Hyperion Planning


.
,
. - , -
. ,
, ,
( - ),
, ,
,
, ,
, .

Hyperion Planning

Intelligent
Enterprise, 2003

. Hyperion Planning
.
, OLAP- Hyperion Essbase,
.
,
.
. .
Hyperion, ERP CRM, ,
. web-
,
.

,


:
105066,
5
: (095) 721-91-65
721-19-30
721-91-43
: (095) 721-19-37
E-mail: sales@lanit.ru
Web-:
http://www.lanit.ru/
http://www.hyperion.ru/
http://www.erp.lanit.ru/
http://www.iso9000.ru/

3

, Business Performance Management, . ,

-.
, ,
( , ) : ,
.

,
,
.
, ,
.

3 . 1 .

1.2,
, .
113

Business Performance Management:

(, ERP ). ,
. ,
(MRP), (CRP) 1.
, , : , , , .
,
,
: -, ( ) .
, -,

.
(ERP ) (
), - ERP ,
.
-,
, 2.2 . , -,

().
, -,
( ,
, ) .
(Sales and Operations Plan, SOP) -

114

, 1.2:
, ,

.

.
: ,
,
. ,
, , ,
.
SOP, ,
( )
(
, , ). ,

,
-.
SOP , ,
( ,
/ ).
, .
(Master Production Schedule, MPS)
: , MPS
.
, , . , ERP-,

.
(
)
, , ,
. ,
:
.
, -

115

Business Performance Management:

.
, , , , . , , , ,

.
, (, , , ) .
,
,
.
,
, ().
: ,
,
, . ,
budget
plan. , ,

. ()
,
, , .

, () . ,

, .
( ),
( ),
.
, : .
116

, ,
ERP. , ,
. ,

, ,
, . , (), . , (
: , ERP .) , : ,
, , .
, ,
, .
:

( );
( );
;

.

,
(
- , , )?
,
!

.
, (, , )
.

, . 3.1
(,
, ).

117

Business Performance Management:

. 3.1.

, ,
- (. . 1.1).

?
,

. :
;
;
;
;

118


"
"

" " - ,
, . , ,
. ,

, . .
: , ,
, ..,
- , .

, , ,
. ,
.
Hyperion ,
, ,
,
.
, .
- ,
, .
, ,
. , , .
:
, , , - , . , , - ,
.
119

Business Performance Management:

;
.

, ,
().
. , , . ,
- ,
. ,
.
. . ( ) ,
.
:
, . ,
1.
.
.

. , ,
, .
. ,
,
.
, .
1

120


3.2.


, ,
. - , .
. , , . ,
.
.

. ,
.
, .


() . : ()
. ( ) , .
(
), ( ). , ,
, , . , (),
.
, : ( )
( -). , . 3.2.

121

Business Performance Management:

. 3.2.
,
, ,
.
, , .
122

, , , ,
. ,
;
(
) ( ) . ,
;
, ,

.
, , (, , )
, ;
( )
,
;

, , , ( ,
, ).

, , , ,
, :
, .
;

,
;
, .
123

Business Performance Management:

, ,
( ). ,

. , , , , ,
, , , .
, (
)
.
,
.

,
. .
,
( )
. ,
, . , :
,
?
()
, ,
.
, .
, ,
(, - ).
, , ( ).
,

124


,


-


, -.

, ,
.
,

.
, , - ,
,
.
, , ,
Hyperion, , , , ,
, , , , .

,
.
,
,
, .
, ,
-
.

125

Business Performance Management:

, .

, .
.

. ,
. ,
: ,
.

, , . ( ) ,
.
,
;
(, )
() . , :
12 ( ) ,
, .

. .
:
( ).
, , , ,
, - (Activity Based Budgeting, ABB). ( ,
) -
(Activity Based Costing, ABC). ABB ABC:
, 126

. - ,
( ),
,
. , ABB
ABC
.

() , . ,
. ,
, : , ,
(,
).
, , , .

.
, ,
: (, , ).

:

;

;

() = + ,
127

Business Performance Management:

, b ,
.

, {high low
method), ,
.

, , . ,
(, ,
..).

:
;
, ;
,
(
);
( , ..).

,
. , , ( ) ,

. , ,
, .
, ,
. , ,
.

.
128


,
, , , , .
,
: , ,
. ,

.
, , .
:
;
;
;
.

, ,
. ,
, . , . ,
, ( -
Microsoft Excel). ,
( ,
,
).
, (, , ).
.
, .

129

Business Performance Management:

, . ,
, .
.
, .
, .
:
;
;
.
:

, ,
, .
:

.
, . (--),
;
. , , ;
.
,
;
.


.
.
130


. ,
.
,
. , ,
(, , ). , .
. , , . ,
. , , , , .
, , , ( ), , ,
, .
, ,
. , ,
,
.
.

.
: . ,

.
131

Business Performance Management:

:
,
, . , , , 95%
.
,
,
.
.
, , , , .
, .

, .
,
,
.
:

,
. , , - .
,
.
. , , ,
. - .

. 132

,
, .
, .
, .


, .

, , . ,
,
. ,
, ERP (Enterprise Resource
Planning ).
, SAP R/3, Oracle
E-Business Suite, Baan IV, Microsoft Business Solutions-Axapta .
. ,
( ), (
) ( ERP-).
, , : , , ().
( ),
(

). ,
. , ERP-
( ). ,
,
133

Business Performance Management:

: , ,
, ?
,
, .
, ( ),
ERP-. ERP- ,
. ,
( ) ( ) ERP . , ,
ERP -, .

, , .
, ( OLAP-).
, . ,
. -,
, ,
. -, : , , ,
,
. -, ,
, ,
.
,
, , -

134

. ,
, ,
.
, .


, ,
, Business Performance Management.
,
.

, .
-,
, .
, , : , , ,
. . , ,
, .
-, , , , ( ,
ERP-). ERP- ,
. ERP-
, , .
135

Business Performance Management:

-, ERP- , , .
, . ERP-
, .

, ERP- ?
-, ( , )
,
, , ( ),
.
ERP-, -
( , SAP R/3).
, . ,
ERP-, .


, , .
( , ERP).
,
, , . ERP- ,
. ERP
. , Hyperion Planning
,
ERP-: SAP R/3, JD Edwards, PeopleSoft, Oracle
136



"
-
'

- () , -
- . , ,
, .
2003 .
.

, ,
Hyperion . Hyperion ,
,
-
(), (),
. - :
.
.
, , , ERP-,
. , ,
- . , . ,
, . ,
.

137

Business Performance Management:

Applications . Hyperion ,
ERP-.
(Management Information System, MIS). , ,
OLAP- (On-Line Analytical Processing) . .

Hyperion Pillar OLAP- Hyperion Essbase (
, ).
OLAP-
, .
Hyperion Planning,
, Hyperion Essbase
; . .

ERP. , , ,
. ,
, ,
.
Hyperion Planning:

Hyperion Planning, .
138

Hyperion Planning
Hyperion Essbase, OLAP-.
-,

.
,
1. , ,
( )
: (
), , , (
), , .. (, )
, . (
, ).


, , ,
, , . .

. ,

,
. - (. ).


. . ,
1

OLAP- 6.2.

139

Business Performance Management:

,
, , ,
.

,
, . () . ,
.
, , , , .
, :
, , , . , ,
, ,
, , .
, .
(
) .
: (
), ( ).
(,
), ,
- .
-

, , . -.
,
140

/ ]

,
( , ). , ,
,
,
(,
).
-
1. ,
:
. -,
, 20%.

,
,
. ,
, , . , Hyperion Application Link
, ,
: ERP-, (CRM), ,
.
,

. .

, ,
, .
1

3.2.

141

Business Performance Management:

( )
, , ,
.
,
.

, ,
, ,
. ,
, .
: ,
,
-. : ERP-
, , .
. ,
- .
,
, , , - ,
.
.
(, ), ,
, .

, , . :

.
142

, (
) .

.
,
. , ,
.
. , ,

.
, , ,
. ,
, ,
. , (,
, .) ,
, .

,
.
-
,
, ,
. , .

,
, , ,
.
143

Business Performance Management:

, ERP-, , . ,
.


.
, ,
, ...
:
,
. , , , , , . ( ,
),
.
,
.
, .
, .

.
. (ERP), , SAP R/3
Microsoft Business Solutions-Axapta. .
,
, .
()
Microsoft Excel,
144

, .
. -
, , .
? , : , , , ,

. ,
: , ,
.

. , .
,
. . ,
, ,
. Hyperion Planning, 2004 .

() 1 .
, , ,
,
,
1

., .. :
// , 2004, 2. . 46-49.

145

Business Performance Management:

. , ,
, .
, . , ,
, .
, ,
, . ,
,
. , .
, ,
.
, ,
.
, , , , ,
:

;
;
;
;
GAP-;
.

Hyperion Planning.
, ,
146

, .
,
.

. , Hyperion Planning,
,

.
,
, : , , ( ).

,
.
, .
, -
: .
( , ,
), ( ) .

,
,
- (profit centers), , -
(cost centers). (-) ,
,
(-) , , ,
.. . , ,
(
147

Business Performance Management:

). ,
-,
, -.
, - (
), -, , ()
. ,
, ,
() .

, (),
(Microsoft Excel) .
- (), .
GAP- . , ( GAP-).

( GAP-).
GAP- GAP-
, .

,
, .
. , Hyperion Planning , .
148

- ,
, , .

, .
Microsoft Excel

, .
.
, ,
,
, , .
, , ,
,
.

, ,
. , ,

Hyperion - Hyperion Planning.
Hyperion Planning . , , .
, , ,
, , , .
,
, -,
.

149

Business Performance Management:

, , , ( )
. , , ,
.
, 2004
,
, Hyperion Planning . Hyperion Planning
, .

* Compute/world

150

3.2.
, ( )
, ,
.
,
. ,
,
. .

,
(, , , -,
-).
, ,
, , :
.

.
, .
: - , , ,
. ,
, ,
151

Business Performance Management:

: , .
,
,
,
, , .
, ( ,
). ( !) , , , ,
.
, , (
),

: - (top-down) -
(bottom-up).
- , .
, , (
).
,
, . - . , ,
,
, (,
, ,
..). : ,
( ), ( - ).
152




-, . , ,
.
() .

:

, , ;
, / ;
, -
.

,
, . - , , , ,
.. , ,
, ,
.

. ,

.
, ,
,
. ,
,
, , . ,
153

Business Performance Management:

,
-

2001 .
()
Hyperion.
.
,
. : Hyperion,
, . ,
,
.

,
.

.

.
. ,
.
, .

,
. .
154


.
Hyperion Planning:
Hyperion Planning,

( , ).

, ().
{Entity).

, . ( ) ,
. , ,
.

Hyperion Planning , , .
:
, , ;
- ,
, ,
.

155

Business Performance Management:

.
;
,

.
, ,
,
, ;
() , / .
( ),
, .

web-. ,
, ,
. , .


.
, , ( ) -
. .

.
;
, .
Hyperion Planning (Scenario)
(Version).
. - () -

156

,
.
. (, ,
), . , ,

( ).
,
.
,
.
, ,
: . ,
.
, , . , .

, :

;
,
;
.

. ,
, .
: .
.
.
, -

157

Business Performance Management:

, -
.
.

-. ,
(, ).
. , , , . ,

, . 10 000
(

). , , ,
.
10 000 , .
, , .
,
,
.


( ). ,
/
.


{workflow), , , ,
.

158

,
. -
( ), . , , (
).
, , . , ( ). ,
.
.

() .
:


.
;
.

;
,
.
,
. , (
) (
). ,
. Hyperion Planning ,
. ,
,
159

Business Performance Management:

- ,
;
,
, .

, . ,
, .
, ( ,
, -
).
,
- .
,

-;
,
, . , ,
,
(
).

;
,
, . ,

. . .
,
,
.


. 3.3.

160

. 33.
( ). :

, , .

;

;
, ;
,
.

,
. , , . , , , ,

161

Business Performance Management:

. , . , -

. ,
Hyperion Planning
,
web- ,
.
, , , .

,
. , ,
.

, , , .
, , .
( Hyperion Planning ) , (, ,
) .
: ,
, , , , , -. ,

.
,
.
162


,
, , . ,
. X ( ) , ,

- .
, ,
, ,
. Y , ,
.
: , , .
. (
) , . : ,

( , , ), ,
,
.
,

. ,
,

, .
: , . ,
. ,
( ,
163

Business Performance Management:

..), , . ,
( ),
.
, , .
-, , ,

, .
, .
, a priori
.
: , , ! ,
, ,
...
-, , ,
, , ( ).
:
( , : ). ,
.
-, , ,
( ),
.
, ,
, .
164

, .

, .
.
, . ,
. ,
( ) .
, , , . ,
. , , , , .
, ,
, , , , .
( !),
,
, ,
.
, .
. : , ,
. ,
.
, ,
.

165

Business Performance Management:

..., , ,
, - . ,
, , - . , Hyperion , - , ( - 1999 .)
Hyperion.
-, ,
,
. , ,
Hyperion . , , .
, , . - Hyperion.
, ( , ) , ,
. , ,
, , .
1999 , 2,5 ,
. Hyperion.
, ,

. -

. , - ,
, .
Hyperion . .
, 1999 ., ,
.
166

H y p e r i o n

B u s i n e s s

M o d e l i n g

-
-

Hyperion Business Modeling , , -


.
(), , ,
.
,
.

,
Hyperion Business Modeling, , - .
, , : ,
,
,
, .
,
.
- ,

.
.
Hyperion Business Modeling
.
:

(supply) , ;
(resources) ,
;
(activity) ,
;
(demand) (, );

(summary) , () ;
(inventory) ( ), ;
(route)
.

Hyperion Business

Modeling

SPEX, 2001


.
,
.
.
, .
(,
, , ,
) . .
Hyperion Business Modeling
: .

. ,
, Microsoft Excel
Hyperion Analyzer.
. -,
Hyperion Business Modeling
Hyperion.
Hyperion Business
Modeling . , ,
,
. Hyperion Essbase,
.

,


:
105066,
5
.: (095) 721-91-65
721-19-30
721-91-43
: (095) 721-19-37
E-mail: sales@lanit.ru
Web-:
http://www.lanit.ru/
http://www.hypenon.ru/
http://www.erp.lanit.ru/
http://www.iso9000.ru/

4
-
- ,
,
, . ,
- /
. ,
, . -, - , , ,
. ,
,
.

4 . 1 . -

1980-
.

169

Business Performance Management:

.

, .

, . ,

, ,
, ,
, - .
,

1. - ,
(Activity-Based Costing, ABC). - , .
, , , , ,
, ..

:

. ABC ,
, , .
, ABC, , (), , ,
.
1

170

Cooper R., Kaplan R.S. Measure costs right: make the right decisions, Harvard Business
Review, September/October 1988, p. 96-103.

ABC- (. . 4.1, 4.2).

. 4.2.

171

Business Performance Management:

-
:
(),
;
;
();

.
, . , ,
, ( ), ,
, : ,
, , , ..
() (cost
pools) . ,
.
,
, , ..
,
,
, .
(cost
drivers) , ,
- .
, . :
,
, , .
, .
()
.
, , ABC- , (
). ,
, ,

172

. , 10%,
- ,
, 10%.
ABC- .
, . , ,
, 100 000 .,
100. , 1000 . ,
, , , 1000 .
20 , 50 .
(1000 . : 20 = 50 .).
-
.
(). , , , . . 4.1.
-
- ,
, ,

. ( , ..)
, . ,
, ,
. ,
, . , , :
,
.
- .
173

Business Performance Management:

4.1



-


,

,
-


- :


, ,
,





174

, .
, , ,
- , ,
.. , , .

: , , ,
. , , ,
, . , ,
, .
-
- ,
, . , ,
- , .
, - , : -
, -
. Hyperion Business Modeling - , . - , ,
Hyperion - Hyperion Planning, .

Business Performance Management:

, - , .
CASE-, ARIS, BPWin .
(, , ),

. - -
.

,
. ,
- , , , .

, ,
. Hyperion Hyperion Business Modeling (HBM).
Hyperion Business Modeling:
Hyperion Business Modeling - , -
( , , ),
( , ), ( , ), .
, :
, .
, -
, .
,
. - . ,
,

, ,

176


. ,
, ,
.
? ,
, (),
, . ,
. , ,
.
, ABC-
() .
, .
. ,
-
.

Hyperion Business Modeling , . (. 4.2).
(, , ) , . Hyperion Business Modeling
, ( , )
. , ,
, , , ,
.. , -
,

, .
,
. ,
, , , . ,
60 . () .
177

Business Performance Management:

4.2
Hyperion Business Modeling

{Supply) , (
).
, , (
) ..
(Resource) ,
.

, , , ..

{Activity) ,
.

(Demand) . , ,
. ,
,
.

(Summary)

.

(Inventory) , , .

(Route) ,
(, , ).

178


.
( ), .

, .
Hyperion Business Modeling
- . , . ,
- ,
(,
).
. , ,
. ,
, . ,
(, 10%),
( ,
1 % ).
, ,
.
, , ,
,
. ,
,
.
OLAP-,

.

179

Business Performance Management:


-
, . , ,
, ,
. ABC- , ,
, . ,
,
, .
, (. . 4.3).

. 4.3. -
- . 180

. . 4.4
( ).

$7500,00

$300,00

(-)

=10400
= 8200
U = 78,85%

5600

($5326,62)

68,29%

2600

($2473,38)

31,71%

$7800,00


$0,95

. 4.4.
, . , , $7800 ( $7500, $300), $0,95 -. : (68,29%)
(31,71%). , (Capacity), 10 400 -, (Actual) 8200 -,
(Utilization) 78,85%.
Hyperion Business Modeling . , ,
: .

181

Business Performance Management:

-
- , . - (-) (Activity-Based Budgeting, ABB).
(
) , . ,

-
.
- , - . - ,
. ,
, , - .
, , , ,
.
, . ,
100 000 . ? ? , ? .
,

, .
, - , - ,
.
- ,
. Hyperion: Hyperion Business Modeling Hyperion Planning.

182

- .

.
, , ,
.

,
. , , . - Activity Based Costing
(ABC), .
, -
, . -
.
, -
, . -
, :
80:20 , 80
20 .
ABC- .
: ,
.
, - ( ,
) .
, ,
, , , Hyperion Business Modeling, , . , , , Hyperion
, - .
183

4.2.
, -, .
, .
,
. ,
,
. ,
.

. ,
1, . , .
, ,
.
, , , ERP-.
, ( ) , ,
.
1

184

,
/ , .

, Hyperion Business Modeling.


,
.


(Theory of Constraints, TOC) .
. , , , , , .
, ,
, . :
!
, , ..
(.. Goldratt), .
(Optimized Production Technology ). ,

1986 . :
1,
, .
:
. ,
, .. ,
.
, , .
2, ,
.
1

1992 : Goldratt E.M., J. The Goal: A Process


of Ongoing Improvement (Second Revised Edition). 1992.
185

Business Performance Management:

:
1) ( ) ;
2)
, ;
3) , ,
, ;
4) (,
);
5) 1 ,
(
).

:

: , , ..;
: ( ), ..;
.

,
, : ,
, . ,
.
, , ,
.

Hyperion Business Modeling:




Hyperion Business Modeling.

, , , ,
186

, , .
,
.
, ()
, , ..
, , ,
.


( ) .
, . ,
, .
, ,
(
).

Hyperion Business Modeling ,


( )

. , , .
, .
, ,
,
. , . ,
, .
187

Business Performance Management:

, Hyperion Business Modeling ,


, .
. 4.4: , , ,
.
,
, .

188

H y p e r i o n

Financial

M a n a g e m e n t

Hyperion Financial Management - , , , .


, Hyperion
Financial Management
- , .

. Hyperion Financial Management


, ,
. , , ,
,
.
.
Hyperion Financial Management . ,
,
,

,
.
. Hyperion Financial Management

,
.
. ,
. , ,
.


Hyperion Financial Management

,

.


,
. , , ,


.
Hyperion Financial Management
Business Performance Management (BPM)
Hyperion.
,
, .

- Hyperion, , , -
OLAP-.
web-,
, , .
Hyperion Financial Management ,
ERP-,
, .
.

Hyperion Financial
Management



SPEX, 2001

,


:
105066,
5
.: (095) 721-91-65
721-19-30
721-91-43
: (095) 721-19-37
E-mail: sales@lanit.ru
Web-:
http://www.lanit.ru/
http://www. hyperion.ru/
http.//www.erp.lanit.ru/
http://www.iso9000.ru/


: ?
,
, ,
, .
. , (IAS) 1 (Presentation of financial statements)1 ,
, .
: .
, , , .
, ,
.
. , ( ),
( 1

,
IFRS (International Financial Reporting
Standards) IAS (International Accounting Standards),

- IAS IFRS.
191

Business Performance Management:

) , ,
.
,
. : , .
:

, . , ,

, .
;
,
. , - .
,
. ,
1990- : , ( )
, , , . (
) . :
,
.
, ,
: ? ?, : , ....
,
, ,
.
,

.
(

192

). , , , , .
,

, -. , ,

( ). , ,
( , ),
.

, ().

5 . 1 .


. ,
, ,
. .
, , ,
. ()
() .
,
.
,
, , .

193

Business Performance Management:

.
, ,
50% (
) .
(IAS 27, IFRS 3) , :
, 50% , ;
;
;
.

, ( , ) , . (entity concept).
. ,
:

,
( 90%) . ,
,
:
,
, .
,
. , (, , , , .)
. , ,
194

,
, .
, , , .


,
, . : ,
,
,
.

, (, , ). (). ,
.
, IAS 27 {Consolidated and separate financial
statements). 1 2005 ,
IAS 27
{Consolidated financial statements and
accounting for investments in subsidiaries).
, , , .
,

.
, ,
IFRS 3 {Business combinations).
1 2004 (
31 2004 ),
IAS 22.
- ,
.
IAS 22 {Business combinations),

195

Business Performance Management:

,
().
IFRS 3 ,
US GAAP.
, .
, , (
, ) (, , ,
).
IAS 28
{Accounting for investments in associates) IAS 31
{Financial reporting of interests in joint ventures).
, ,
1 2005 .
, , ,
IAS 1 {Presentation
of financial statements), IAS 14
{Segment reporting), IAS 24 {Related party disclosures), IAS 32 :
{Financial instruments: disclosure
and presentation), IAS 39 : {Financial instruments: recognition and measurement).
,
1 2005 .
, . IAS 30
, .
,
10 39
. ,
, , ,
US GAAP. . , -

196

, : , , - .
. ,
.


,
.
, , , :

{consolidation schedule).
,
.
:

;
;
;
;
.

, , ( ). , ,
,
. :
,
, .

197

Business Performance Management:



. ( ,
),
,
( ) ( ).
,
( ) ( ), . , , : ,
(, , ),

.
, , . ,
.
, , ,
, ,
.

( , ,
).
() .

, , ,
.
, ,
( , ),
.

(goodwill)
, .
198

, :
.
(separable net assets) , () .
,
, , .
(fair value) ,

,
. . ,
,
, ..
,
,

.
: (
), ,
,
,
, ..

.
, ,
, .
, , (
, ).
, , .
, ,
,
.
.

199

Business Performance Management:

,
( , ). 2004 ,
IFRS 3, IAS 36
(Impairment of assets). IAS 36 , , ,
, .

, , . -
, ,
,
.
,
, . :
, . : ,
, , , ( ). ,
,
, :
, .
, ,
( ).
.

?
,
.
, .
, , -

200

, , ,
, . , , ,
,
, ( ).
, ,
, .

.
, :
()

.
, (
), ,
IAS 36, , .

, () 80% (). , (, )
500 000 ., 100 000 .
:
?
: 580 000 . ( 80%
). ,
, . , , 80%,
( 100-)

201

Business Performance Management:

, .
, , 580 000 .,
600 000 . ,
, ,
, 20 000 . (20% ).

. , () (), 100 000 .
.
, , (20 000 .),
: (minority interest).
, , ,
.
.
, ( ) ,
, .



, ,
. (IAS 22 IFRS 3),
(business combination) , ,
.
IAS 22
:

202

{acquisition, , purchase) , ()
() ,
;
{uniting of interest, ,
merger) ,

,
.
, , ,
, . , , , ,
. , , ,
( ),
. , , (
),
.
,
, , ( US GAAP
).
IFRS 3,
. ,
( , )
,
, .
, US GAAP, a

.

203

Business Performance Management:


,
, ,
.
.
(joint venture) , , . , .
(joint project) .
(
), , , ,
, . ,
.
(joint entity)
, .

,
.
,
( ), ,
, ,
, .
(proportional consolidation).
,
, ,
. , . (, , , )
-

204

, , ,
.

, , . IAS 28 , ,
, .
: ? IAS 28.
, . ,
:

( ) 20% ( )
;
;
;
;
;
.

(
) ,
.
,
. (equity method).
, ,
,
, ,
.

205

Business Performance Management:

:
, ,
(. . 5.1):
{entity method) - ,
,

( ),

. ,
( ,
,
);
(proportional consolidation)
, , . .
;
(equity method)

. .

.
,
.
() ()
.

. 5.1.

206

31.12.2003

(. .)

(. .)

5000
3000
2000

12 000
-

10 000

13 000

4000
6000
-

2000
4000
7000

10 000

13 000

1000

, 80%
, 1000 . . , .
.
.
1.
(. .)


(2000+ 1000)

3000



(80% 3000)

2400

3000


(3000 - 2400)

600

.
, .

207

Business Performance Management:

2.
(. .)

(2000 + 4000)

6000

(20% 6000)

1200

.
.
3.
(. .)

6000

,

( 80% [4000- 1000])

2400


(6000 + 2400)

8400

,
, , .
31.12.2003

(. .)

(. .)

(. .)

17 000
600
3000

14 600
600
2800

5000
600
4800
2000

20 600

18 000

12 400

4000
8400
1200
7000

4000
8400
5600

4000
8400
-

20 600

18 000

12 400

208

, .
, , ,
, .
, . .
.
,
, , , .


- -

. , .
,
.
()
, , . 2001 . Hyperion Enterprise.
,
. - , . Hyperion ,
Hyperion Enterprise .

209

5.2.

. , , , ,
, , , , , .
, , , ,
.
,
, .

.
, ,
, :

210


;
( ,
, );
, ,
US GAAP;
.

,
:

, ;
,
, , .

, ,
, .
.



, , . ,
. , . :
-
, .. ,
- :
: , .
, , .
. ,
,
.
, , .
, , .

211

Business Performance Management:

. ,
.
. , ,
, .
, ,
.

- , , , ,
.
( ,
).
IAS 21 .
:

;
. ,
,
;

.

,
. . ,
. , .
212


( US GAAP)
.
, , . , , ,
.

US GAAP,
.
,

.
, ,
US GAAP, (
), .
.
,
.
,
.

US GAAP :

;
;
.

{reclassifications)

, . ,
:

213

Business Performance Management:

;
;
.

. ,
( ), US GAAP (
). , -.

. , US GAAP ( ,
..) . .
. , ,
, US GAAP.
,
.

, US GAAP.
(adjustments)
US GAAP
.
, , US GAAP .
.

US GAAP ,
. ,
, US GAAP.
214

(accruals)
.
, , ,
. .
.
, . ,
. ,
.


,
( ) . ,
. , , : 100%
.
, , . 5.2,
40% ( ).

. 5.2.
215

Business Performance Management:

(. . 5.3) 2
1 1
2: 60% 80% = 48%. , 2
: 100% - 48% = 52%.

. 5.3.


, (mutual holding).


.

. 5.4.

216

. 5.4 1
:

45,0%

1 ( 1 2)

45% 30% 40% =

5,4%

5,4% 30% 40% =

0,6%
6,0%

1 2

60% 40% =
24,0%
24% 30% 40% =
2,9%
26,9%

77,9%

, 1 : 100% - 77,9% = 22,1%.


2.
. .

, ,
, , ,
. ,
.
, , ,
. .
,
, ( ) . .
217

Business Performance Management:

. ,
,
. , , :
, ,
.

:

.
: , (
).
( ). , . ,
,

.



, . , ,
, , , ..
-,
:
, , .
, . -

218

, , , .

, , , . ,
, , ,
,
.

,
, .
. ,
, : , , US GAAP. , ,

.
Hyperion:

,
, . , ,
.

. ,
, :
.
.
,
,
.
-

219

Business Performance Management:

Hyperion: Hyperion Financial Management Hyperion Enterprise1. ,



,
.
, ,
. , , ,
, .
Hyperion Enterprise
,
Hyperion Financial Management .
.
Hyperion ,
, ,
, .
,
.

Hyperion Financial Management
Hyperion Enterprise.

Hyperion
. , Hyperion Enterprise
: , , , , , , ,
.
.
1

220

Hyperion
70%,
() --.

. ,
:


.
, , , .
Hyperion Financial Management ( )
,
, :

2
3

, Hyperion Financial Management


.

.
, Hyperion : ,
,
, (, Microsoft SQL).

221

Business Performance Management:

: ,
(
). ,
,
. , :
.
, , , ,

ERP-, , , ,
,
.

, . Hyperion Enterprise.

, .
,
. .

,
.

, , ,
( ). ,
, .
,
. Hyperion
Financial Management ,
. ,
Hyperion Reports ,
.

222

, . , , , ,
.
-

, ,
, -.
, ,
(, ), ,
..
- :

;
,
(
, );
,
;
(, );
,
.

-
, , .


.
, .
, , ,
. , -

223

Business Performance Management:

. , ,
. , , .

Hyperion Financial
Management
, .
, , , . , .
,
. , ,
.


.
.
(), ,
. ,
.
.

.
, .
, Hyperion ,
.
Hyperion Enterprise Hyperion Reporting, Hyperion Financial Management Hyperion Reports.

224

Hyperion Reports
( , ,
),
, , .

Hyperion Enterprise Hyperion Financial Management .


(,
, , , ).
.
.
Hyperion Financial Management
. ,
,
,
.


,
.
, US GAAP.
( )
, , .
, .
,
, .
, .

225

Business Performance Management:

,
.
(Hyperion
Financial Management) : US GAAP
. , :

, ,
US GAAP
;

US GAAP;

;

.


, .

, .
. ,
.
US GAAP
. , US

226

GAAP.
()
, , (
)
.
US GAAP
.

, FAS 52,
,
,
,
, ,
(
),

(, , ..), , ,
, .

, ,
,
, ,
, , , .
, .

227

Business Performance Management:

, , .
( - ), ,
. ,
. , .
, . , . , .
Hyperion, - . , Hyperion
, ,
.
, Hyperion ,
, . , , ,
- , .
, - ,
. Hyperion
,
. , ,
- !

228

OLAP- Hyperion Essbase , .


(On-Line Analytical
Processing) OLAP- Hyperion Essbase
, .
Hyperion Essbase ,
.

Hyperion Essbase
, ,
.
Hyperion Essbase ,
,
.
Hyperion Essbase ,

. , Hyperion
Essbase,
, , ,
, .
,

.
OLAP- Hyperion Essbase OLAP-,
.


. OLAP- IT-.
,
, .

, Hyperion Essbase
ERP- CRM-,
.

, .

Hyperion Essbase



SPEX, 2002

Hyperion Essbase

:

Hyperion Analyzer web-


, Hyperion
Essbase, ;

Hyperion SQL Interface ,


Hyperion Essbase
;

Hyperion Currency Conversion ,



;

Hyperion Spreadsheet Toolkit


Visual Basic for Applications,
Hyperion Essbase
;

Hyperion Essbase Partitioning Option OLAP-


, OLAP-,
,
;

Integration Services ,
HOLAP.

,


:
105066,
5
.: (095) 721-91-65
721-19-30
721-91-43
: (095) 721-19-37
E-mail: sales@lanit ru
Web-:
http://www.ianit.ru/
http ://www. hypenon.ru/
http://www.erp.lanit.ru/
http://www.iso9000.ru/

6

, ,
,
. :
- ,
?
BI?
- , . , , ,
, , .
, ,
,
, -,
-.

6 . 1 .

231

Business Performance Management:

. (analytical stack), Gartner


(. . 6.1). :
;
-, ,
OLAP-;
.

. 6.1.
ERP .
, .
, - , .
, Hyperion Solutions Corp., Cognos, Business Objects, Microsoft.
Hyperion Essbase LAP, . , OLAP, Hyperion Essbase ,

232

- , , . , OLAP
, ,
.


ERP-,
(), ,
.
OLTP {On-Line Transaction Processing
). , . ,
, . , , , .

- .

ERP, . ERP- - 1.2,
.
, ,
( ,
OLAP-), , ( bypass
). , , .

-
- {Business Intelligence, ) . BI- , {Data Warehouse), {Data

233

Business Performance Management:

Marts), (-
Analytical Processing, OLAP), (Data Mining),
,
1.
(Data Warehouse)
.
-, , , ,
, " ",
, . ,
,
,
,
. , ,
, , , .
OLAP-.
(Data Marts), ,
,
, -. , , - .
,
.
. ,
, , , OLAP-. OLAP- ,
.
, ,
1

234

OLAP-
.

, .
OLAP- (On-Line Analytical
Processing). OLAP, , . OLAP-
:
, -
, , , ..
,
.
OLAP-
( ), .
. , OLAP-
( ) ,
.
Hyperion
OLAP- Hyperion Essbase.
BI-,
, (Data Mining).

,
(,
) . . - Data Mining
"" , , ,
1. , , , , ,
, .
,
(Query and Reporting tools). -
1

Piatetsky-Shapiro G., Frawley WJ., editors. Knowledge Discovery in Databases. - MIT


Press, 1991.

235

Business Performance Management:

( ), , , .
,
.
, . , ,
Query & Reporting, OLAP, .
-,
, , .



{analytic applications). , , -.
, . :
, , -.
- Hyperion, .
, ,
, , .
, , , .
,
:
,
, ,
, .
, ( ), -;

236

,
,
( , ),
;
,
,

,
.

, , .
, , , , , ..

( , ). ,
-, -.
IDC
1:

(Business Performance Management);


/ (Operations/Production Analysis);
( CRM Analysis).
Business Performance Management (BPM) , .
, :
, ,
, .

, ,
1

Worldwide Financial/Business Performance Management Software Forecast and Analysis (2002 .).

237

Business Performance Management:


. ,
,
, -
.
(Operations/Production Analysis)
/
(, , ).
(CRM Analysis) , , , , , ,
.
,
,

.
,
BI- : ,
.
:
-, BI
. , -,
BI-

.

- (, , , , ), BI

(, Data Mining OLAP).
-

238



--

:
, .
, Hyperion, , .
(, , , - ), ,
.
,
(Business Performance Management, BPM) - .
, .
,
, - , ,
.
, - (
, Business Performance
Management), ( ), - . , , , , ,
ERP, , .
, ,
: , .
- , -- ,
. ,
.

239

Business Performance Management:

(, ), BI , (
, .).
. BI-,
BI- - . , BI-: , , ,
.


-
-
, ,
, ,
, - ,
,
.
, :


;
( );

.

.
: , , .
1: . -

240

.
. ,
, , ,

.
.
2: .
, ,
, .
.
:
, , . OLAP-. , OLAP-

, .
OLAP-
.
3: .
.
,
(OLAP). ,
.
ETL-
, ,

ETL.
ETL (extraction, transformation, loading ,
, ) , .
, ,
241

Business Performance Management:

, .
(extraction) ETL-
, (
, ETL 80%
). , ETL-

(,
).
(transformation) . , , , .
(cleaning) ,
.
, .. ,
(,
Hyperion, Hyperion Solutions
Corp., Hyperion - ).
( - ).
(aggregation)
.

.
(value translation) , ,
(,
).

, .
(field derivation) ,
- . ,

242

,
. ETL-
,
, , .
, .
(loading).
: (,
) () .
,
, ( ) .
ETL- ,
. , , .
: pull- ,
push-
. ,
, ,
. ,
push-
,
, .
ETL, .


,
, . ,
,
. .
:

243

Business Performance Management:

, .
( )
.
,
. ,
. ,
,
, ;
.
,
.
, ;
. BI- ,
.
;
. ,
.

, .


;
.


. .

244




" "

, ,
. ,
. :
, ,
,
- .

? , ( )
,
! - , , .
:
,
, , , . , , , , ,
.
,
. : , , .

, , ..
- . -, ,
(Data Warehouse), :
, ,
. -,

245

Business Performance Management:

(OLAP-). -,
-
, (reporting tools). ,
. , , - - - (EIS, DSS),
, ,
, , - .
Hyperion, ,

. , , . ,
- - ( )
.
: ,
.

246

6.2. -

, , ,
, ,
, .
, , , . ,
! . ,
, . , , (
) ,
.
, ,
, , , .
, ,
, . : ,
, .
. : , ,

247

Business Performance Management:


,
,

, .

XXI , . ,
. ,
. - Business Performance Management
, (, ,
..), -
, - . . ,
.
,
.
-,
, - , .
-
ERP. , ERP-,
, .
- (, , , .) ,
.
,
2004 . - -.
- -.
- ,

.

248

, , . ,
() , .


,
. , , ,
,
, , .
80-
, .
( , ) .
.
,
, -.
, - {Business Intelligence, ). BI- OLAP-.
, , .
OLAP-,

, .

: -, , , ,
, "
", , .

249

Business Performance Management:

() , .
,
( ),
( ), ( ).
, , .
, ,
, .
, .

,
. , . , ,
60% 80%
. . ,
,
, . , , , .
.
,
, . ,
.
, ,
. , , (
SAP SAP BW). 1
, (, ),
1

250

Inmon W.H. SAP and Data Warehousing. Kiva Productions Speakers Bureau, 1999.

,
. ,
,
. ( ), , .
,
. ( ), , .
, : ,
( ) .
, , :
,

.
, , ,
, .
, .

LAP, Hyperion
Essbase.
OLAP:
1962 .,
(A Programming Language, APL) 1 . APL
, . 1970- 1980-

Iverson K.E. A Programming Language. New York: Wiley, 1962.

251

Business Performance Management:

, OLAP-.
1970 .
Express. OLAP, 1970-
.
1992 . Essbase - OLAP-,
.
1993 ., Arbor Software ( Hyperion
Solutions Corp.), .. ,
OLAP-1.
. 12 OLAP,
( 1995 .) . (features).
:

( , ,
, , -, , );
(
, ,
,
);
( , ,
);
( , , ).

252

Codd E.F., Codd S.B., Salley C.T. Providing OLAP (On-Line Analytical Processing)
to user-analysts: An IT mandate. Technical report, 1993.


1.

.
LAP, .

2. . .. , ,
.
,
.
,
.
3. . OLAP , , LAP
.
,
, .
4. . , , .
, OLAP . , , . ..
.
OLAP, .
5. -. .. ,
-,
OLAP- ,
. ,
- ,
. , ,

253

Business Performance Management:


.
6. . , . , , , , OLAP,
, .
, , .
OLAP-.
7. . ,
OLAP-,
. , ( ), .

8. . OLAP
. ,
, OLAP,
.
9. OLAP- .
, , , . ,
, OLAP-

OLAP
.
10. . , .
, OLAP-
.
11. . , .

254


12. .
.

. , , . ,
.
13. .
, .
14. . OLAP .

15. . .
16. .

15-20, ,
.
17. . , , .
OLAP- :
,
, , - ,
, , ;

, ;
.

255

Business Performance Management:

OLAP-
, . , . , ,
,
, .
, , -.
OLAP: FASMI
LAP FASMI (Fast Analysis of Shared Multidimensional Information
).
.
Fast (). , .
, .
, , .
Analysis ().
, -,
,
.
, , , .
Shared ().
.
Multidimensional (). ,
.
Information (). .
OLAP- : OLAP-pe , , .

256

OLAP- ,
, ,
, ,
..

OLAP, . , ,
,
, ,
. , :

OLAP {multidimensional OLAP, MOLAP) OLAP , ,


;
OLAP (relational OLAP, ROLAP) ,
,
;
OLAP (hybrid OLAP, HOLAP) ,
,
.
, , ,
.

, , ,
(, ,
). ,
, . ( ,
) , , .
, MOLAP .
,
, ,

257

Business Performance Management:

. ROLAP ,
, . , (HOLAP)
,
.
,
, , OLAP-.
OLAP: ?
, OLAP ,
, , : ?
,

( ),
, OLAP, .
, OLAP- .
: , -,
OLAP- ? ,
, , OLAP (
, ) . OLAP-, - , ( ,
, , , ..),
, ,
SQL.
. ,
OLAP-,
, ,
.
1-,
OLAP -.
-

258

. , OLAP ,
: , , ,
.
LAP .
- ,
. OLAP-

,
. : , ,
. , , OLAP
, ,

.
OLAP-
.

, OLAP-. Hyperion Planning , . ,
(

).
, OLAP-
,

. , , OLAP.
( , ),
OLAP- .

259

Business Performance Management:


, {Query and Reporting took) - , ,
, , .

, -,
.
Hyperion,
Hyperion Performance Suite.
Hyperion Performance Suite
, , .
BI- Hyperion , 2003 Hyperion Brio Software ,
- . Hyperion
Brio , , Hyperion (OLAP- Hyperion Essbase
- Hyperion Planning, Hyperion Financial Management )
Brio. Hyperion

Business Intelligence.
, ,
.
Hyperion Performance Suite
Hyperion Intelligence Hyperion SQR.
Hyperion Intelligence ,
,
ERP, CRM, ,
. , , Hyperion Intelligence

260

____

,
.
, , -, .
Hyperion SQR

.
Hyperion SQR ,
.
, Hyperion SQR ,
.
,
, ,
. : -, ,
. ,
, Hyperion SQR ,
.
BI- Hyperion,
, Brio, -, .
, ,
,

. ,
, ,
, , ERP-, ..

:
,
261

Business Performance Management:

. ,
, , . BI- Hyperion
, .
- ,
, .
-, BI- Hyperion , , ,
.
:
.
, ,
. BI- ,

. ,
, .
BI-
,
.

, (, ),

.


US GAAP,

262

( )
( , , ).

, Hyperion Essbase.
, , , . ,
( 100 ) Hyperion
Analyzer Hyperion Reports.

:

,
,
. ,
, ,
,
. ,
, .
, , ,
- ( ,
..) , , ,
. ,
: . ,
, ,
, .

263

Business Performance Management:

. ,

, ,
. ( ),
,

. , , (ad-hoc) .
,
:

;
;

();

()
( );
, ;
-.

() ?
, .
- (
Oracle), - (Cognitive Technologies),
Documentum,
RS-Loans. , -, , ,
. I-,
, OLAP-, , , .

264

6.2.

. 6.2.

, :
( MS
SQL Server, );
(OLAP- Hyperion Essbase
);
, ,
(Hyperion
Performance Suite);
(Microsoft IIS, ASP.NET).
:
(: ,

265

Business Performance Management:

, ,
);

(: , ,
, );
(:
,
, ).
,
;
.

, ;
(:
).

, , , ,
,
.
-
,
. , .

266

,
. , , , .
, ,
. -, , . -,
, ,
, , (
). -, , .
, .
, . , , , .
, , , .
Reporting Tools ,
- Hyperion Essbase -
. ,
:

, OLAP-.
, : - -
,
;

, Microsoft Excel, ,
, -;

267

Business Performance Management:

, ;
, , - , .
, OLAP-
, , , ,
. , ,
OLAP. , ,
. , ,
, , , .

268


Business Performance Management: ...
,
, , ,
.
. ,
- , , Hyperion Solutions, , ,
. , , , , -, - , ,
, , .
?
,
-
,
. , ,
( 2004 .),
-,

Hyperion. Business
Performance Management.
, -,
, . Framework,
.
269

Business Performance Management:

, , ,
( , ) .
IDC 1 , 2003 . 14,5%,
( 2008 . )
11%.
, .
,
(, Sarbanes-Oxley
). ,

.
,
: , ( )
. Balanced Scorecard
, ,
. ,
-
. , ,
, Business Performance Management
.
, , ,
. ,

. , , . ,
, :
,
. ,
. ,
,
, , .
!
1

270

Worldwide Financial and Business Performance Management Analytic Applications


2004-2008 Forecast Update and 2003 Vendor Shares: July 2004.


{analytic applications) , :
1)

:
, ;

2) :
, ;
3) : ,
( ),
( ).
(associate) , , ,
, , .
(budgeting) ,
,
, ,

, .
(data marts) , - .
,
.
OLAP (hybrid OLAP, HOLAP) ,
( , ) ,
( ) . -

271

Business Performance Management:

, , , .
(goodwill)
,
. :
.
(minority interest) , , , .
(equity method) ,
. .
.
(separable net assets)
, () .
,
, , .
(lagging indicators) ,
, .
(strategy map) , - .
(critical success factors, CSF) ,
.
(mission) .
,
.
OLAP (multidimensional OLAP, MOLAP) , .
(uniting of interest) ,

,
. : (merger).

272

(business combination) ,
, .
: .
(perspectives) ( ),
, . Balanced Scorecard :
1) ( );
2) (, );
3) ( , );
4) ( ,
).
(measures) ( ,
, ..).
() (performance indicators) , (, ,
.) , .
(entity method)
, . ( ),
. .
, .
(leading indicators) ,

.
(acquisition) , ()

() , . : (purchase).
- (cause and effect linkages) Balanced Scorecard: ,
.

273

Business Performance Management:

(proportional consolidation)
, , .
.
.
OLAP (relational OLAP, ROLAP) ,

,
.
, . Balanced Scorecard, BSC.
- . Business Intelligence, BI.
(joint venture) ,
.
, .
(joint project) , .
(
), , , ,
, . , .
(joint entity) , ,
.
,
.
(fair value) ,
, .
(strategic initiatives) /
, .
(strategy) ,
,
.
(,
US GAAP). , , , .

274

, (). ERP-, (ABC), , .


: OLTP (On-Line Transaction Processing)
.
(Customer Relationship
Management, CRM) , (, , ), .
(Supply Chain Management, SCM) , , ( ), ,
,
.
. Business Performance Management, .
(Activity Based Costing, ABC)
, , / ,
.
(Data Warehouse, DW) -,
, , , , , ,
.
(targets) , .
(objectives) , ( )
() .
(Economic Value Added, EVA) , ,
.
Activity-based costing, ABC . .
275

Business Performance Management:

Balanced Scorecard, BSC , ,


, .
.
Business Performance Management, BPM
,
, ,
. ,
. -
, , , . .
Business Intelligence, BI - ,
, , OLAP-,
, , .
Customer Relationship Management, CRM . .
Data Maps , , .
Data Mining 1) , ,
, ;
2) ,
.
Data Warehouse, DW . .
Enterprise Resource Planning, ERP , , ,
, ; .
ETL (extraction, transformation, loading) , ,

276

, , ,
.
Manufacturing Resource Planning, MRP II
, 16 :
1) (Sales and Operation Planning);
2) (Demand Management);
3) (Master Production
Scheduling);
4) (Material Requirements Planning);
5) (Bill of Materials);
6) (Inventory Transaction Subsystem);
7) (Scheduled Receipts Subsystem);
8) (Shop Flow Control);
9) (Capacity Requirement
Planning);
10) / (Input/Output Control);
11) (Purchasing);
12) (Distribution Resourse Planning);
13) (Tooling Planning and Control);
14) (Financial Planning);
15) (Simulation);
16) (Performance Measurement).
On-Line Analytical Processing, OLAP . OLAP-
(
), ,
. , OLAP ( )
, .
On-Line Transaction Processing, OLTP
. . .

Query and Reporting tools , - ,


, , .
Supply Chain Management, SCM . .
277


. - // :
2002. 214 (2583). . 30-31.
.., .. : // . 2004. 2. . 46-49.
.. // . 2003. 27 (603). . 14-15.
. //
, 2004, 33 (661). .11-12
X., . :
. ICAR Publishing, 2000. 180 .
.. Business Performance Management: . -
, 2004, 9-10. - .80-82.
.., .. Business Performance Management Hyperion // . 2003. 11 (587). . 14-15.
.., .. Business Performance Management // RM Magazine. 2003. 6. . 8-11.
.., .. Business Performance Management:
// . 2004. 5. . 35-38
.., .. Business Performance Management
// . 2003.
5. . 32-35.
., .. Business Performance Management:
. - , 2004, 4. - . 18-20.
.., .. Business Performance Management:
// ( ). 2004. 3
(480). . 15.
.., .. Business Performance Management: // ( ). 2004.
20. . 14-15.

278

.., ..
. - , 2004, 37. - . 1415, 38. - . 14-15.
.., .. - . . , 2004, 40. - . 15.
.., . //
. 2002. 40 (564). . 14-15.
. : // Intelligent
Enterprise. 2003. 12. . 8-10.
. . . - , 2004, 12.- .12-15.
.. //
. 2002. 14 (538). . 15; 17 (541). . 14; 18 (542). . 14-15;
21 (545). . 15.
..
// . 2002. 31 (555). . 14-15.
.., .. //
( ). 2004. 29. . 14.
.., .. // ( ). 2004. 31. . 14.
.., .. Hyperion Performance Scorecard: . - . ,
2004, 33. - .15, 34. - .15.
.., ..
// . 2002. 4. . 32-37.
.., ..
// . 2003. 1. . 34-37, 91.
.., AT. ERP // . 2002. 3. . 81-86.
.., .. :
// . 2004.
2. . 10-16.
.., .. -
Hyperion Business Modeling. -
. , 2004, 41. - .15, 42. - .15.
.., . : // RM
Magazine. 2002. 4. . 14-17.
.., ..
// ( ). 2004. 22.
. 14-15; 23. . 14-15.

279

Business Performance Management:

.., .. // . 2003. 5. . 50-53.


.., ..
// . 2004. 18 (646). . 14-15.
., . .
. .: -, 2003. 304 .
., . , .
- , . .: -, 2004. 416 .
: - /
.. , B.C. , . .; . .. ,
.. . .: , 1989. 255 .
. //
. 2003. 20 (596). . 14-15.
. :
// . 2003. 22 (598). . 14-15;
23(599). . 14-15.
. : // ( ). 2003. 38. . 14.
. // Computerworld . 2002.
10 . . 18-19.
. . http://www.bkg.ru/cgi-bin/article_detail.
pl?id=685. 2003. 17 .
. . - , 2005, 3 (683). - . 13.
. : ? // PC
Week / RE. 2004. 5. . 27-29.
. : Balanced Scorecard tableau de bord.
http://www.e-xecutive.m/publications/aspects/article_1580/. 2003. 17 .
., .. OLAP-
// . 2002. 44 (568). . 14-15.
/ .. , . , .. ,
. ; . .. . .: , 1998.
.., .. . - , 2004, 36. .14-15.
ETL // puterWorld . 2001. 3.

280


. EVA // . 2004. 2 (20). . 12-22.
.
. http://www.ptpu.ru/issues/4_00/22_4_00.htm, 2000.
CoddE.E, CoddSB., Salley . Providing OLAP (On-Line Analytical Processing)
to user-analysts: An IT mandate. Technical report, 1993.
Cooper R. A structured approach to implementing ABC. Accountancy. June
1990. P. 78-80.
Cooper R., Kaplan R.S. Measure costs right: make the right decisions. Harvard
Business Review. September/October 1988. P. 96-103.
Everett D. Enhancing E R P System Value. Hyperion Solutions Corp.,
2003. 14 p.
Grimes S. Process and Reality Through BPM. Intelligent Enterprise. 2002.
July 26.
Inmon W.H. SAP and Data Warehousing. Kiva Productions Speakers Bureau.
1999.
Iverson K.E. A Programming Language. New York: Wiley, 1962.
On the Up and Up: Achieving Breakthrough Performance Through Insight.
Hyperion Solutions Corp., 2004.
Piatetsky-Shapiro G., Frawley WJ., editors. Knowledge Discovery in Databases. MIT
Press, 1991.
Shaw A. Business Performance Management: Gaining Insight and Driving
Performance. Hyperion Solutions Corp., 2003. 34 p.
Seekely B. Analytic Applications... A White Paper: Maximizing the Value of
Your ERP Investment with Analytic Applications. Arthur Andersen, 2001.
22 p.

281



. .
, 60 , . 1976 1988 . (),

. 1988 . ( - ), 1989 . . () . 2003 . .


()
. , . 1998 .
, .
Hyperion ( 40 ).
2001 ,
ERP, CRM, SCM, . - .
850- .

.
. .. ,
, -
. ,
.
. 40 ,
: ERP-.

.
, . 2003 . ,
2004 . Hyperion .
, -.
,
.

.
-, ()
(). 2002 . . 2004 . . 2003-2004 .
- -.

282



. . .. , . 2003 .
. , -, , - ,
.
- .

, . , . .. . 40
Hyperion . 2003-2004
.
- --.
-
.

,
. .

,
. Hyperion
.
850- .


, -
. .
Hyperion, ,
. ,
, , --.
- .


. . .., ,
. . 2003-2004 .
-
--.
. , .


, - . .
.
Hyperion , , , , , - .
.
283

Вам также может понравиться