Governance & Management Webinar PFCCO NCR February 24, 2023

1. Performance
Indicators

2. KPIs
If success was a place, how
would you know if you got
there?
Outputs, outcomes and impact are terms used to
describe change at different levels. Outputs are
the products, goods and/or services which result
from a development intervention.
These are designed to produce outcomes – the
short- to medium-term effects of an intervention –
and eventually impacts. Whilst the terms are in
common use, there is great inconsistency in how
they are interpreted.
Performance &
Measurement

3. Metrics
KPIs KRIs
Analytics
Results
• Performance Measures and Targets
• What are the measures of your
strategic priorities?

4. Annex A PERFORMANCE AUDIT REPORT - GOVERNANCE AND MANAGEMENT REPORT
A. Governance Report Std Points
A.1 General Assembly 18
A.2 Board of Directors 46
A.3 Election Committee 7
A.4 Audit Committee 8
A.5 Education Committee 11
A.6. GAD Committee 10
A.7 Mediation and Conciliation Committee 11
A.8 Ethics Committee 9
A.9 Other Committees
A.10 Secretary 15
A.11 Treasurer 9
A.12 CEO/GM or its equivalent 7
100

5. B. Management Reports/Audit
B.1 Organizational/Operational Structure 3
B.2 Systems and Procedures 18
B.3 Human Resource Records 4
B.4 Performance Evaluation 2
B.5 Compensation and Benefits 4
B.6 Compliance to Government Requirements 10
41
C. Partnership, Linkaging & Networking 5
D. Membership Participation 3

6. STEPS
STANDARD
RATING
STABILITY 19
TURN-OVER RATIO 6
EFFICIENCY 38
PROFITABILITY 15
STRUCTURE OF ASSETS 22
TOTAL RATING - STEPS 100

7. Prepared by:
Audit Committee
Total Points
Governance and
Management
x 40%
S T E P S x 60%
Grand Total 100%

8. Social
Impact
Assessment
Social
Performance
Assessment
The Social Audit of Cooperatives consists
of two (2) phases, namely
Tools

10. • Developed by Robert Kaplan and David Norton in the early 1990s, the
balanced scorecard is more than a measurement system—in fact, it's a
management system.
• A balanced scorecard (BSC) is defined as a management system that
provides feedback on both internal business processes and external
outcomes to continuously improve strategic performance and results. By
bringing together measures around internal processes and external
outcomes, a balanced scorecard supports continuous improvement at the
level of strategic performance and results.
The balanced scorecard is a strategic management tool that views
the organization from different perspectives, usually the following:
Financial: The perspective of your shareholders
Customer: What your customers experience and perceive
Business process: The key processes you use to meet and exceed
customer and shareholder requirements
Learning and growth: How you foster ongoing change and
continuous improvement

11. BALANCED SCORECARD CONCEPT (BSC)
PERSPECTIVES QUESTION GOALS MEASUREMENTS
FINANCIAL
To succeed financially,
How should we appear
to the stakeholders?
Produce profits sufficient
to cover expenses and
provide reserves for the
future
STEPS; Sales/Service
income growth; Cash flow
CUSTOMER
To achieve our Vision,
How should we appear
to our customers?
Provide products/services
on time and responsive
to their needs
Customer satisfaction
Index ; % of Customer
complaints; retention
ratio
INTERNAL
BUSINESS
To satisfy our members,
What business process
must we excel at?
Continual Improvement
of services/products
No. of members availing
co-op’s products/services
vs. total membership
LEARNING &
GROWTH
To achieve our Vision,
How will we sustain our
ability to change &
improve?
Improved Systems and
People (training, skills,
morale)
No. of reviewed &
approved policies; % of
employee turnover

13. Balanced Scorecard Concept (BSC)
The BSC involves creating a set of measurements for four (4) strategic perspectives. These perspectives
include:
Most organizations follow a
straightforward red, yellow, green
stoplight approach for status colors. A
red status color indicates below-target
performance or underlying critical
risks. Yellow indicates a narrowly
missed target, or poorly trending
performance that may impact end-of-
year targets. And of course green
implies on-target performance.