oracle hpcm

1. Profitability and Cost Management
Introduction & Overview

2. Disclaimer
The following is intended to outline our general product
direction. It is intended for information purposes only,
and may not be incorporated into any contract. It is not
a commitment to deliver any material, code,
functionality or platforms, and should not be relied upon
in making purchasing decisions. The development,
release, and timing of any features, functionality or
platforms described for Oracle’s products remains at
the sole discretion of Oracle. Oracle may not release
the functionality or products discussed on any
additional platforms in the future.
2
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3. Agenda
• What Analysts are Saying About
Profitability and Cost Management
• Solution Overview
• Overview Profitability and Cost
Management
• Delivering World Class Profitability and
Cost Management
• HPCM Value Proposition
• A Simple Example
• Q&A
3
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4. Understanding Profitability Exposes
Hidden Cost Behaviors
“…Technology vendors are spending, on average, 19% of their selling,
general, and administrative (SG&A) costs or $135,262 per quota-
carrying salesperson in support-related activities.
Few are aware of this enormous amount because the costs are hidden
.”
“Uncovering The Hidden Costs Of Sales Support”
Scott Santucci - April 13, 2009
4
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5. Companies are Using the Wrong Tools
to Effectively Analyze Profitability
“Most companies are not using the right tools…spreadsheet based
models are hard to change, error prone and difficult and time-
consuming to use. Relying on desktop spreadsheets can keep your
company from doing the kind of analyses it needs to do when it needs
to do them...”
Accurate Costing Is Key to Profitability
Ventana Research, 2008
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6. <Insert Picture Here>
Solution Overview
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7. Oracle EPM Connects Management
Processes
Common Reporting & Interaction
Strategic Planning Planning & Forecasting
Financial Close Profitability Management
Common Integration & Analysis
Data Quality and Consistent Dimensions
7
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8. World Class Profitability & Cost
Management Process to support EPM
Financial Data Drivers of New
from Close Process Cost Drivers to
Conduct
Business
Behavioral Data
from ERP
Profitability Decision Update
Data Collection Allocations
Analysis Support Plans
?? ??
Customer
Profitability
What-if
Full Product Scenario
Costing Results
8
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9. Critical Components to Implement
Profitability and Cost Management Best Practices
Who are the most and least Why are customers
profitable customers? profitable or
unprofitable?
Common Reporting & Interaction
Cost and
Cost and Profitability Cost, Revenue and Cost and Profitability
Revenue Allocation
Reporting Profitability Analytics Simulation
Calculations
Evaluate business
Profitability and Cost Management options through
scenarios.
Organizational
Allocate Analyze
Improvement
9
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10. User Managed Profitability and
Costing Models
• Determine which products /
customers / services are
PROFITABLE and which are not
• Discover which DRIVERS impact
Costs and Profitability
• Flexible and powerful profitability
reporting and ANALYSIS
• MODEL scenarios to evaluate action
for improving profitability
10
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11. Hyperion Profitability and Costing
Models Provide:
• Reliability
• Visibly defensible
profitability and cost Senior
Management
results
• Agility
• Timely reflection of FP&A
organizational changes
• Relevance
• Allocate resources to the
most important
opportunities Operational Financial Revenue &
Results Results Cost Models
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12. <Insert Picture Here>
Overview Profitability and
Cost Management
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13. Statutory Reporting Provides a Limited
View of Profitability
General
Ledger
Financial
transactions
(Account
Balance)
Organizational P&L
Financial Accumulator Bottom-line
Data Results
13
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14. Statutory Reports Don’t Answer
Critical Business Questions Like…
• What defines a profitable customer?
• What is the profit contribution margin of
a product or a service?
• What does it cost to sell to or to service
customers?
• What proportion of
resources does a specific
customer consume?
• Why hasn’t increased
revenue resulted in
increased profitability?
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15. Costing / Profitability Solution
Organizational P&L
Behavioral
Data Product P&L by Activity
Raw Meaningful Decision
Data Allocations Support
15
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16. Inefficiencies Caused by Using Wrong
Tools
Customer
• Flexibility – lack of Relationship
responsiveness to changes
Marketing Resource
• Time –missed opportunities Plans Utilization
and obsolete plans
Senior Management
• Cost – wasted resources,
questionable benefits
Annual Plan &
Forecast
• Quality – lack of
Headcount
standardization and Plans
FP&A
communication
Departmental Revenue & Cost
Plans Models
16
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17. <Insert Picture Here>
Delivering World Class
Profitability and Costing
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18. Best Practices For World Class
Profitability and Cost Management
1 Create meaningful and defensible cost models
2 Examine details of profit and cost
3 Identify causality of costs and profit
4 Evaluate scenarios for performance improvement
18
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19. 1 Create meaningful and defensible cost models
• Use industry knowledge and activity experience:
• To allocate costs through appropriate stages of
transformation
• Through the use of flexible drivers
• And meaningful assignment rules
19
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20. Business Users Define Stages of
Allocation
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21. Business Users Control Definition of
Allocation Methods
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22. Business Users Control Definition of
Assignment Rules
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23. 2 Examine details of profit and cost
• Model results reveal new ways of looking at costs and
profitability:
• To identify which of our customers / products / services are
profitable
23
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24. Traditional Reporting Provides an
Accounting View of Profit
Organizational Profitability
24
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25. Profitability Management Provides a
Business View
Product Profitability by
Customer
Customer Profitability by
Product
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26. 3 Identify causality of costs
• The model exposes previously unknown cost
behavior
• To highlight the business drivers that really matter
• And to reveal what is impacting business efficiency
26
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27. How Customers / Products Consume
Activity Costs
Activity Costs consumed by
product / customer
27
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28. How Efficiently Resources Are Being
Used
Labor capacity and
utilization
28
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29. 4 Evaluate scenarios for performance improvement
• The model can be used to evaluate the impact
proposed business changes
• To drive better resource utilization
• And the opportunity for improved profitability
29
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30. Compare Scenario Results to Choose
Best Course of Action
Scenario Results
30
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31. Best Practices For World Class
Profitability and Cost Management
1 Create meaningful and defensible cost models
2 Examine details of profit and cost
3 Identify causality of costs and profit
4 Evaluate scenarios for performance improvement
31
Copyright © 2009, Oracle and/or its affiliates. All rights reserved.

32. Critical Components to Implement
Profitability and Cost Management Best Practices
Who are the most and least Why are customers
profitable customers? profitable or
unprofitable?
Common Reporting & Interaction
Cost and
Cost and Profitability Cost, Revenue and Cost and Profitability
Revenue Allocation
Reporting Profitability Analytics Simulation
Calculations
Evaluate business
Profitability and Cost Management options through
scenarios.
Organizational
Allocate Analyze
Improvement
32
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33. <Insert Picture Here>
Customer Success
33
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34. Optimize Product Mix to Maximize
Profitability
Regional bank serving 19 Western and Midwestern
states and 4 million households. Over $60B in assets
with more than 10,000 employees.
Before After
 IT resources demand exceeded  Minimal IT involvement
capacity for profitability reporting  Easy integration into EPM system
 Needed business users to drive infrastructure
profitability modeling  Ability to offer a basket of products by
 Lack of insight how shared costs mixing and matching products
impacted economics of the business according to customer demographics
 Challenge to optimize product mix that  Benchmarking costs for developing
maximizes bank profitability and marketing new products
34
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35. Solving Common Customer Issues
Capabilities Delivered
• Shared Services Costing
• Product Profitability
• Shared Services Costing
• Pricing Contracts
• Regulatory Reporting
• Shared Services Costing
• Cost to Serve
• Shared Services Costing
• Regulatory Reporting
• Product Profitability
• Customer Profitability
35
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36. <Insert Picture Here>
HPCM Value Proposition
36
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37. HPCM Benefits
Key Message Benefits
Discover Drivers of • Identify sources and attributes of profitability with
Costs and Profitability multidimensional analysis
• Improve decisions with scenario modeling capabilities
• Enable management best practices by leveraging profitability as
a performance metric
Empower Users with • Accurately allocate costs with our flexible allocation engine that
Visibility and Flexibility supports any methodology
• Gain confidence into cost allocations and revenue flows with
graphical traceability maps
• Quickly validate models with user-defined business rules
Improve Resource • Impact budgets and plans through integration with other
Alignment performance management applications
• Strategically allocate resources with accurate profitability and
cost information
• Improve marketing programs through customer segmentation
37
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38. Value Proposition for Essbase
customers
• Packaged Profitability functionality
• Framework for profitability modeling
• Support for Any Cost Allocation methodologies
• Pre-built Model Validation reporting
• Traceability Maps
• Translation of Business rules into high-level Calcscript
• Genealogy generation
• Designed for the business user
• Integration with EPM system
• Integration with ERP
38
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39. Value Proposition for Planning
customers
• Purpose-built Costing and Profitability functionality
• Designed for the business user
• Essbase
• Uses the same infrastructure as Planning
• Metadata sharing
• Common Reporting Tools
• Integration with EPM system
• Integration with ERP
• Ease of User acceptance
39
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40. Value Proposition for EPM customers
• New module in the EPM System
• Packaged Profitability functionality
• Designed for the business user
• Common EPM infrastructure
• Metadata sharing
• Essbase
• Common Reporting Tools
• Integration with ERP
• Ease of User acceptance
40
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41. Competitive Differentiators
• Technical
• Support for multiple cost allocation methodologies
• Up to 9 stages of Cost Allocations
• Traceability visualization
• Multidimensional analysis
• Integrated with the leading EPM and ERP Systems
• Business
• Buyers familiarity (CFO’s office) with Hyperion (Essbase)
• Business user driven profitability modeling
• Leverage investments in existing Performance Management
applications
41
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42. HPCM – One System for Profitability
Reporting, Analytics and Management
ALLOCATION ENGINE REPORTING & ANALYTICS ENGINE SCENARIO MODELER
• Drastic Cost Reduction in • Understand basis of profitability • Predict results of contingent actions
performing Cost Allocations
• Cuts IT delays; frees IT resources
• High-performance, multi-dimensional • User Defined What-if Scenarios
• Rules based, Finance Controlled analysis
• Change drivers, assumptions,
• Business Analyst driven profitability allocations
model development and deployment
• Profitability Measurement Reporting
• Flexible Allocation Platform
• Cost Metric and Benchmarking • Scenario Comparison
• Methodology Independent
• Affect on budget of implementing
• Visual Modeling recommendation A vs. B
• Causality Reporting
• Advanced Calculation Engine
• Multi-dimensional, high performance • Test and anticipate results of
• Discover root causes to enact
calculation engine potential remedies
change
• Allocation transparency • Corporate agility
Oracle Differentiator
42
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43. <Insert Picture Here>
A Simple Example:
Bikes Manufacturing
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44. Bikes Manufacturing
• Medium-sized bicycle
manufacturer Bikes needs to better
understand costs and
• Recent increase in sales
profitability of its
revenue: customers!
• Due mainly to increased
purchases by big-box store: Q-
mart
• RESULT:
• Monthly revenue has increased
• Profit and profit margin has
decreased
• Q-mart has asked Bikes to
supply more product
44
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45. Bike is seeking answers to…
Sample Questions
• How are my customers consuming activities?
• Which department costs are being consumed by
products?
• Which of my regions are profitable?
45
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46. Bikes Manufacturing – Depiction of
Cost Flow
General Ledger
Build an Allocation model
to transform costs
through these stages!
Business
Operations
Products Customers
Markets
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47. What Is?
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48. Why?
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49. Bikes - Improvement
• After reviewing the
sales costs, a program
of customer education
has reduced costs of:
• Sales Order Processing
• Service Costs
• Returns Processing
• Improving the bottom
line
What Now?
49
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50. <Insert Picture Here>
A Simple Example:
Bikes Manufacturing
Overhead Cost Allocations
How did BIKES use
HPCM to build the
model….
50
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51. Hyperion Profitability and Cost
Management – Design Principles
1. Take advantage of common EPM technology
• Use the power of Essbase for calculation and reporting
2. Flexible methodology
3. Allow a BUSINESS USER to control the design and
creation of the allocation solution
• Let the application take care of the Essbase technical
components
51
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52. Oracle’s Hyperion Profitability & Cost
Management
EPM Workspace
PERFORMANCE MANAGEMENT APPLICATIONS
Business
Management Planning
Profitability
Management
Financial
Performance Management Applications
Strategy
Reporting & BI Applications
BI Applications
Compliance
Business Intelligence Foundation
Fusion Middleware
OLTP & ODS Data Warehouse OLAP SAP, Oracle, Siebel, Excel Business
Systems Data Mart PeopleSoft, Custom XML Process
52
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53. The Profitability Modeling Process
Metadata Reporting, Analytics &
Model Development
Management Scenario Modeling
• Create & Manage Create & Manage the • Load Cost, Revenue Reporting Cube with
Dimensions & Business Model: & Driver Data Allocation Genealogy:
Hierarchies • Profitability Analysis
1. Define the Stages • Calculate Model &
• Deploy the Store Results
2. Define the Drivers • Cost & Revenue
Application
3. Validate the Model Contribution Analysis
3. Assign Drivers
• Generate the
4. Define Assignment
Reporting Cube
Rules
53
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Copyright © 2009, Oracle and/or its affiliates. All rights reserved.

54. The Profitability Modeling Environment
Metadata Reporting, Analytics &
Model Development
Management Scenario Modeling
• Create & Manage Create & Manage the • Load Cost, Revenue Reporting Cube with
Dimensions & Business Model: & Driver Data Allocation Genealogy:
Hierarchies • Profitability Analysis
1. Define the Stages • Calculate Model &
• Deploy the Store Results
2. Define the Drivers • Cost & Revenue
Application
3. Validate the Model Contribution Analysis
3. Assign Drivers
• Generate the
4. Define Assignment
Reporting Cube
Rules
Essbase
Stages Calculation Essbase
Dimensions
Hierarchies Drivers Cube Reporting
Attributes Assignments (BSO) Cube
(ASO)
Enterprise
Performance
Management Web Analysis,
Architect Hyperion
Profitability & Financial
Cost Reporting,
Management Smartview
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55. Profitability and Cost Management –
Design Principles
1. Take advantage of existing technology
• Use the power of Essbase for calculation and reporting
2. Flexible methodology
3. Allow a BUSINESS USER to control the design and
creation of the allocation solution
• Let the application take care of the Essbase technical
components
55
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56. Flexibility
• Up to 9 stages of cost allocations
• Intra-stage Allocations
• Reciprocal Allocations
• Support for multiple cost allocation methodologies
• ABC, Time estimation, Percentage allocation, Even Splits
• Supports both cost and revenue allocations
• Integrated with the leading EPM and ERP Systems
56
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57. Profitability and Cost Management –
Design Principles
1. Take advantage of existing technology
• Use the power of Essbase for calculation and reporting
2. Flexible methodology
3. Allow a BUSINESS USER to control the design and
creation of the allocation solution
• Let the application take care of the Essbase technical
components
57
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58. The Profitability Modeling Environment
Metadata Reporting, Analytics &
Model Development
Management Scenario Modeling
• Create & Manage
Dimensions &
Hierarchies
• Deploy the
Application
Dimensions
Hierarchies
Attributes
Enterprise
Performance
Management
Architect
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59. 59
Copyright © 2009, Oracle and/or its affiliates. All rights reserved.

60. The Profitability Modeling Environment
Metadata Reporting, Analytics &
Model Development
Management Scenario Modeling
• Create & Manage Create & Manage the
Dimensions & Business Model:
Hierarchies
1. Define the Stages
• Deploy the
Application
Dimensions Stages
Hierarchies
Attributes
Enterprise
Performance
Management
Architect Hyperion
Profitability &
Cost
Management
60
60
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61. Define the Stages
Associate to Essbase Dimensions
General Ledger
Departments / Accounts
Business
Operations
Departments / Activities
Products Customers
Products Customers
Markets
Customer / Product / Regions
61
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Copyright © 2009, Oracle and/or its affiliates. All rights reserved.

64. The Profitability Modeling Environment
Metadata Reporting, Analytics &
Model Development
Management Scenario Modeling
• Create & Manage Create & Manage the
Dimensions & Business Model:
Hierarchies • Define the Stages
• Deploy the
• Define the Drivers
Application
• Assign Drivers
• Define Assignment
Rules
Dimensions Stages
Hierarchies Drivers
Attributes Assignments
Enterprise
Performance
Management
Architect Hyperion
Profitability &
Cost
Management
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65. Bikes Sample – Driver / Allocations
Human Resources/
$
Compensation &
Benefits
HeadCount
Marketing/ Shipping/
Marketing/
Media Buying
Campaign Order Assembly …
Development
(3) (3) (4)
65
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66. 66
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68. 68
Copyright © 2009, Oracle and/or its affiliates. All rights reserved.

69. The Profitability Modeling Environment
Metadata Reporting, Analytics &
Model Development
Management Scenario Modeling
• Create & Manage Create & Manage the
Dimensions & Business Model:
Hierarchies • Define the Stages
• Deploy the
• Define the Drivers
Application
• Assign Drivers
• Define Assignment
Rules
Essbase
Dimensions Stages
Drivers Calculation
Hierarchies
Attributes Assignments Cube
(BSO)
Enterprise
Performance
Management
Architect Hyperion
Profitability &
Cost
Management
69
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71. The Profitability Modeling Environment
Metadata Reporting, Analytics &
Model Development
Management Scenario Modeling
• Create & Manage Create & Manage the • Load Cost, Revenue
Dimensions & Business Model: & Driver Data
Hierarchies
1. Define the Stages
• Deploy the
2. Define the Drivers
Application
3. Assign Drivers
4. Define Assignment
Rules
Essbase
Stages Calculation
Dimensions
Hierarchies Drivers Cube
Attributes Assignments (BSO)
Enterprise
Performance
Management
Architect Hyperion
Profitability &
Cost
Management
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72. Load Financial Data…
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73. Load Driver Data…
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74. Mass Load Data
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75. The Profitability Modeling Environment
Metadata Reporting, Analytics &
Model Development
Management Scenario Modeling
• Create & Manage Create & Manage the • Load Cost, Revenue
Dimensions & Business Model: & Driver Data
Hierarchies
1. Define the Stages • Calculate Model &
• Deploy the Store Results
2. Define the Drivers
Application
3. Validate the Model
3. Assign Drivers
• Generate the
4. Define Assignment
Reporting Cube
Rules
Essbase
Stages Calculation Essbase
Dimensions
Hierarchies Drivers Cube Reporting
Attributes Assignments (BSO) Cube
(ASO)
Enterprise
Performance
Management
Architect Hyperion
Profitability &
Cost
Management
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76. Validation…
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77. Validation…
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78. Review Cost Flows
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79. The Profitability Modeling Environment
Metadata Reporting, Analytics &
Model Development
Management Scenario Modeling
• Create & Manage Create & Manage the • Load Cost, Revenue Reporting Cube with
Dimensions & Business Model: & Driver Data Allocation Genealogy:
Hierarchies • Profitability Analysis
1. Define the Stages • Calculate Model &
• Deploy the Store Results
2. Define the Drivers • Cost & Revenue
Application
3. Validate the Model Contribution Analysis
3. Assign Drivers
• Generate the
4. Define Assignment
Reporting Cube
Rules
Essbase
Stages Calculation Essbase
Dimensions
Hierarchies Drivers Cube Reporting
Attributes Assignments (BSO) Cube
(ASO)
Enterprise
Performance
Management Web Analysis,
Architect Hyperion
Profitability & Financial
Cost Reporting,
Management Smartview
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