GROWTH AND PROFITABILITYOptimizing the Finance Function for Small and Emerging Businesses phần 7 pps

148Exhibit 6.6 Optimized Data Flow Process

Source: Chris Muccio

Latin

American

Operations

Submitting

Sites Reduced

to Regional

Operations

East

Coast

Operations

West

Coast

Operations

World Wide Headquarters—USA

Central Repository of Data

Global

Legal and

Management

Consolidation

Application

Management

Customers of

Data

European

Operations

Asian

Operations

Corporate Tax Global Industrial North America

Retail

International

Retail

Asia

Retail

Europe

Retail

Source: Chris Muccio

INTEGRATING DATA FLOW PROCESS WITH THE BUSINESS 149

Exhibit 6.7 Schematic of the Data Flow Dynamic: Role of Discipline

Discipline

Processes

Processes

Information

Systems

process. If processes govern systems technology (information systems), then disci￾pline governs processes. Exhibit 6.7 illustrates this aspect of the data flow dynamic.

Oddly enough, many strategists will create effective processes while discounting the

role of discipline. Doing this equates to passing laws and neglecting to enforce them.

Given the small or relatively simple nature of the data flow dynamic in many small

and emerging businesses, strict adherence to codified steps and procedures may not

be an issue. However, as the business evolves and processes become more complex,

the culture of discipline will either galvanize a process or severely degrade it.

An example of discipline in the finance organization is the scripted manner

in which a clerk inputs an invoice or transaction into the data system. Discipline

also applies at the top of the organization. Bypassing key decision makers (man￾agers) and posing extraordinary information requests to clerks is a breakdown in

discipline often committed by higher-level executives and business owners. The

case of Passalla Industries illustrates the disruption and inefficiencies bred by

lack of discipline at the top. Victor Passalla’s ad hoc information requests of low￾level employees not only distracts the finance organization from its day-to-day

tasks but results in incorrect data passed on for official purposes. Staffers who

do not completely understand information requests may react with answers that

are both inappropriate and misleading. Victor’s lack of knowledge of the data

flow process is dangerous in that he may not be querying the correct personnel

or asking the right questions in the first place. Well-thought-out processes will

accommodate both standard and nonstandard information requests regardless of

the circumstances. Excessive exception-oriented information requests and data

processing that represent persistent departures from the standard process, however,