Corporate Performance Management (CPM) was een term die oorspronkelijk ten berde werd gebracht door Gartner, begin 2000. Afhankelijk van de leverancier, worden ook synoniemen als Enterprise of Business Performance Management ( EPM / BPM ) gebruikt.
Performance Management focust op het gemeenschappelijk objectief om een organisatie-brede strategie te linken met organisatie-brede activiteiten door gebruik te maken van:
- Key Performance Indicators (KPIs) of Balanced Scorecarding,
- Het linken van deze KPIs aan de hoofdprocessen zoals Planning, Budgettering en Forecasting, inclusief Simulatie en Scenario Modellering,
- Integratie met Financiële Consolidatie & Management Rapportering processen,
- Activity Based Management/Activity Based Costing of Profitabiliteit Analyse en
- Strategie Formulering en Strategische Planning.
Hier wordt typisch een breder framework gedefinieerd. De meest definities van Performance Management bouwen verder op de studies van Gartner. Volgens Gartner bestaat het framework uit:
- methodologieën (Balanced Scorecarding, EFQM, Six Sigma, Beyong Budgeting, Time Driven ABC, ...),
- meetpunten (leading en lagging, financieel en niet-financieel, korte en lange termijn, kwantitatief en kwalitatief, gealigneerd ...) ,
- processen (Strategie Formulering, Het stellen van doelen, Business Activity Monitoring, Performance Feedback, ...) en
- systemen (Business Intelligence & CPM / EPM software suites, data warehousing, geavanceerde analytics ...).
Zeer vaak zal de financiële divisie een leidende rol spelen bij het definiëren van de EPM / CPM strategie voor de gehele organisatie. Dit leidt ertoe dat de rol van Management Accounting evolueert tot wat genoemd wordt Performance Management Analytics (PMA) (Silvi, Moeller en Schlaefke).
element61 focust zich op het assisteren van organisaties bij het definiëren van een roadmap alsook de uitvoering er van, alsook de automatisatie van Corporate\Organsiatie\Business Performance Management processen in hun bedrijf, steunend op de data warehouse infrastructuur waarin de organisatie voorheen heeft geïnvesteerd.
Gegeven de fusies en overnames van de laatste jaren, zijn de meeste CPM en BI oplossingen nu in handen van enkele toonaangevende software bedrijven, die zowel focussen op de integratie van de verschillende functionaliteiten naar één suite toe alsook op de onderliggende architectuur. Hierdoor is het essentieel dat bedrijven een geïntegreerde visie, op hoe BI en CPM samenkomen, dienen te ontwikkelen om one single version of the truth en om één enkel iteratief proces voor het managen van informatie rond corporate performance te ondersteunen, of dit nu gaat om historische, huidige of toekomstige management informatie.
Contacteer ons voor meer informatie rond Corporate Performance Management.
FAQ
Corporate Performance Management (CPM) is a performance management discipline that helps organizations plan, monitor and steer performance in line with strategic objectives. It combines processes, methodologies and systems to connect strategy with execution through planning, forecasting, consolidation and performance reporting.
CPM enables organizations to translate strategic goals into measurable targets and manage performance in a structured and consistent way. It improves decision-making, financial control and alignment between strategy, operations and finance.
CPM, EPM (Enterprise Performance Management) and BPM (Business Performance Management) are closely related concepts and are often used interchangeably. While terminology varies by vendor or context, all focus on managing organizational performance through integrated planning, reporting and analysis.
CPM consulting helps organizations design, improve and implement performance management processes and systems. It typically covers strategy alignment, process design, governance, tool selection and implementation support to ensure CPM delivers measurable business value.
Corporate Performance Management consulting at element61 includes planning, budgeting and forecasting, financial close and consolidation, regulatory and ESG reporting, and performance analytics. Engagements usually start with a clear roadmap and focus on sustainable process and system design.
Finance typically owns CPM processes such as planning, forecasting and consolidation. CPM enables finance teams to move beyond traditional reporting towards forward-looking performance management and analytics that support strategic decision-making.
Business Intelligence focuses primarily on analyzing historical data and reporting insights, while CPM adds planning, forecasting and performance steering capabilities. In modern analytics landscapes, CPM and BI are increasingly integrated to support both past analysis and future-oriented decision-making.
A CPM roadmap defines how an organization evolves its performance management capabilities over time. It typically outlines target processes, governance, data architecture, tooling and implementation phases aligned with business priorities.
element61 approaches CPM implementation in a structured and pragmatic way, starting from business and finance requirements rather than technology. The focus is on process alignment, data consistency, governance and gradual implementation to ensure adoption and long-term value.
Yes. element61 conducts CPM assessments to evaluate processes, data flows, governance structures and supporting systems. The result is a clear view of strengths, gaps and improvement opportunities translated into actionable recommendations.
element61 applies a vendor-independent CPM tool selection approach based on functional requirements, technical constraints and organizational maturity. Tools are evaluated against real business use cases to ensure they fit current and future performance management needs.
Organizations typically invest in CPM when planning, forecasting or reporting processes become complex, fragmented or slow. CPM is also relevant when strategy execution, financial control or regulatory reporting require more structure and consistency.
CPM is relevant for organizations of all sizes and industries that need structured performance steering. It is particularly valuable in complex environments with multiple entities, reporting requirements or strategic initiatives.
CPM provides a structured framework for collecting, validating and consolidating financial and non-financial data. This makes it well suited to support regulatory, tax and ESG reporting requirements alongside financial performance management.
element61 combines deep Corporate Performance Management expertise with strong analytics and performance management knowledge. Its vendor-independent approach and experience in complex finance environments ensure pragmatic CPM solutions that deliver sustainable business value.