导言
管理不是一蹴而就，而是慢慢给你惊喜。
管理能力提升是企业捕捉未来“组织红利”的重要支撑。想要应对外部环境的不确定性就需要内部管理动作的确定性来支持，其中“经营分析会”就是一个非常重要的“管理抓手”，能让企业的经营情况清晰的显性化。
企业管理能力的基本功从何做起？开好“经营分析会”就是最好的入口。
经营分析很重要，经营分析中很重要的一个动作，就是经营分析会。通过经营分析会，对公司的经营成果、存在问题进行总结与分析，同比分析、对标预算分析、对标标杆分析，才能更务实地引导企业管理团队好好地算算“经营账”，能够清晰地掌握经营现状。坚持下来，就能不断提升与夯实经营水平，提升企业的经营效益与管理效率。 数字化转型网（www.szhzxw.cn）
如何开好经营分析会？这是一门学问。以我这些年对诸多企业的深入观察与了解，能够有效开好经营分析会的企业，并不多见！甚至还有不少企业，基本不开经营分析会！
一、一般企业开经营分析会的常见问题
问题一：不开经营分析会
有不少企业不开经营分析会，或者经营分析会时开时不开，很随意。为什么呢？有些说经营数据要保密，几个核心人员知道就行了；有些说开会没用，大家都忙，不如多干点活；有的说开过没效果，就不用再开了；有些说有其它工作会议在搞，不必多此一举；或者说高管们的时间难协调……
问题二：不准时或不合理的时间开开经营分析会
一是经营分析会的时间没个定数。月初月中月底随意性强，想到了要开就临时发个通知开会，而这种随意性往往导致与会人员不齐或不想参加会议的人借口已有其它安排，不能参加这个临时通知的会议，导致会议质量不高、大家对会议不重视。
二是月中下旬开经营分析会。可能财务报表出得晚、可能月初大家忙工作、可能有其它会议占用时间…，到月底才开经营分析会，本月度的经营情况已基本结束，而布置下个月的工作又太早，已没有太多意义。因为月度经营分析会要兼顾对上月的经营总结与对当月经营的指导。
三是季度、半年度甚至年度开一次经营分析会。为节约会议时间、或者认为可有可无、或者认为月度也分析不出什么东西、或者相关部门不愿意做资料准备…，一个季度、半年度甚至一个年度才开经营分析会，对经营情况分析一次。在当前变化如此快速、经营周期越来越短的市场环境下，一年对经营情况仅分析1-4次够吗？ 数字化转型网（www.szhzxw.cn）
问题三：经营分析会缺乏有效的经营数据
可能因为：财务核算的问题、内部经营指标库的问题、历史数据缺乏的问题、不想把问题说清楚的原因、老大们不想面对数字只想听听决心口号的原因…不少公司的经营分析会都变成了见面会、碰头会、通报会、表态会…。我多年前就为断呼吁，经营分析会要上“数学课”，而不是“语文课”，更不是“活动课”，前不久看到一篇报道，华为轮值董事长郭平先生也在讲，管理不能做语文题，要做数学题，是一样的道理。
问题四：经营分析会没有差距分析、没有红脸出汗
有些有数据的经营分析会，往往也是通报一下财务结果，大家了解一下情况，但是没有更深层、更系统地暴露经营问题，也没有对存在的分析问题进行有效的分析，更没有追责到人、明确改善计划。还有的变成了表彰会、晒成绩、表功劳，或者选择性的讲好的，对目标、差距、问题避而不谈。更谈不上各个部门之间的质询与专业诊断，如此一来，存在的问题往往还会继续，等到更迟的时间或以更大的矛盾暴露时才会引起重视，但往往为时已晚，或者需要付出更大的代价。
据华为高管说，如果汇报的时候谈成绩超过3句，就可能要被踢下去。他们认为，之所以不能晒成绩，是因为对公司真正有价值的成绩，公司已通过奖金和晋升机会奖励过，经营分析会就是分析差距及如何持续打胜仗。而在美的，经营分析会是根据预算框架、经营目标设定的，不论好坏都必须如实汇报，而财务、运营、人力等部门也会检查。 数字化转型网（www.szhzxw.cn）
问题五：经营分析会没有找到真问题、真原因，想出真办法
比如归因于外。总是认为是外部环境的原因、是突发的问题、是不可控的因素，是上司的问题、是兄弟部门的问题等等，避而不谈自己的原因。这不仅无助于问题的解决，反而增加更多的矛盾。
比如蜻蜓点水。只罗列一些浅层次、表象的原因，不找主观根因，或者不找根本原因、或者找到了也认为太复杂、解决不了而避而不谈、或者不敢“得罪”其它部门而不敢讲原因。当然我们有时也会看到，在经营分析会上，有一些强势部门与强势领导，在别的部门想讲某些问题、原因的时候就会以势压人，草草带过。
比如隔靴搔痒。问题、原因也找到了，也有一些办法，但是改善行动只是为了开会中敷衍过关，或者解决表面问题或点状问题。比如我们在一些公司看到非常离谱的现象就是，解决办法永远是：“下个月把业绩追回来”，没有针对性的、具体的、可行的策略，自然下个月也没法检验。到了年底就找一些原因说，而到此时也确实很难分得清楚具体责任，于是就这样陷入恶性循环之中。
比如动作重复。问题找到了，可能也解决了，但是没有上升到根源上去解决，导致可能重复出现。好的解法办法，不仅有改善行动，同时要立足于通过建立流程、制度、工具、模板，尽可能彻底的解决该问题及类似问题。我们一般说不要重复犯错，就是必须通过这些问题不断纠正与完善内部的管理制度、标准、流程，这样管理才能持续进步。 数字化转型网（www.szhzxw.cn）
问题六：经营分析会没有层层开
不少公司的经营分析会只在一个层面开，如果有了一定规模的公司，这样只开一层经营分析会，是很难真正发现问题、解决问题、引起大家对经营问题的重视的。既然组织分了层那么会议也要分层，不可能所有信息都在一个会议中呈现，这样太繁杂也没有头绪、没有重点，要从基层经营单元层层往上开，这样才能为上面的经营分析会提供越来越清晰的数据。甚至有些经营分析会可以在现场开，以达到更好的效果。
二、经营分析会有什么用
第一，经营分析会是经营管理中必不可少的关键动作
企业里有很多经营活动，有各种项目，有各种目标，虽然可能有各种具体的工作会议、经营会议，但是企业的经营活动是一个整体，不少部门、业务之间是有相互关联的，也有很多工作、项目、问题涉及到全局，因此必须通过经营分析会对整体经营情况进行全貌展示，也必须通过经营分析来进行检查、讨论与部署。绝对不能认为经营分析会可有可无、用其它的工作会代替经营分析会。
第二，经营分析会是检查经营乃至战略的标尺
战略规划一般涉及到3-5年，有点遥远，如何观察战略动作是否在落实？一个年度的经营计划也很长，如何确认是不是在逐项落地？原有的经营逻辑与计划是否可行、配置的资源是否合理？通过经营分析会，都能够做到精干、高效、有序地检查、落地，不至于让战略、计划成为空谈，或者公公通过年度会议来检查，往往很难真正检讨到位。
第三，经营分析会能够树立绩效导向、数据说话的文化
经营分析会都是工作的“实打实”、数据的“硬碰硬”、问题的“打破砂锅问到底”、现实的逻辑与验证，能够使经营团队养成重视数据、重视逻辑、尊重目标的文化，而且要言必行、行必果，尊重计划的严肃性、执行的坚决性，养成良好的战斗作风。
第四，经营分析会是提升组织效率、进而提升经营能力的有效手段
经营分析会涉及的数据，都是企业经营的真实数据，这些数据本身反映企业的真实经营情况，一些效率指标更是直接揭示组织的真相，比如费用率、成本率、人效、库存周转、现金流等等。通过对这些数据、差距的分析，推动持续优化、改变甚至问责与处理，再上升到流程、标准与制度层面来解决，从此又不断推动以后设立更有挑战性的目标指引，如此循环，就能够不断提升组织效率、组织能力，也就能够不断提升经营能力。 数字化转型网（www.szhzxw.cn）
三、怎样开好经营分析会
关键一：有数据化的目标与预算
经营分析会不是事后通报、不是自说自话、不能任由发挥，必须在一个轨道内进行，这个轨道，就是预算，也就是预先设定的经营目标以及与之相关的一系列数据。
而预算则又是根据远景战略目标、当年经营计划，结合公司的经营实际而做出来的，预算提供了经营分析会的指引，经营分析会就要按照预算给定的框架来进行。因此，没有数据化的目标计划分解与预算管理，不论会议的组织多么完备、参会人员如何认真，都是开不好经营分析会的。
一般来说，经营分析主要是对比历史、对比预算、对比行业进行分析，没有对标，往往就是自说自话，不够深刻而系统。
关键二：根据经营计划的重点或者阶段性的重点工作，明确主题
一般来说，每个年度、每个阶段，或者涉及到多个经营单元的集团性企业内部的每个经营单元，经营侧重点可能不一样，那么，经营分析会的主题也应该有针对性。比如针对初创型的业务单元，关注什么？针对成熟的业务单元，关注什么？比如针对销售收入不太好的经营单元，关注什么？针对应收与毛利不佳的经营单元，关注什么？如此等等。
总之，找差距、找问题、打胜仗是经营分析会永远不变的目的，议题要牢牢围绕三大核心主题：
（1）上一仗（大或小、整体或局部，下同）是否打胜了？如果胜了，关键动作是否可以提炼出来，变成组织能力？ 数字化转型网（www.szhzxw.cn）
（2）上一仗如果败了，原因是什么？如果再打一次，该如何打胜？
（3）下一仗的目标、行动是什么？
再到下一个月的时候，分析这些动作是不是有效、是不是到位，不断调整不断优化。
关键三：明确经营分析会的秩序
一是明确经营分析会的周期是月度。季度、半年度太长，周、日又太短，而每个自然月度本来就是财务上报表与数据统计的周期，因此，经营分析会一定要明确到月度，这样一年可以开12次经营分析会（部分可以与季度工作会、半年度工作会、年度工作会合并），相当于有12次经营检讨与回顾的机会，甚至相当于把一年的“长经营周期”变成了12个月的“短经营周期”，这是十分有价值的，更何况，现在外部的周期本来就越来越短。我将其称之为“用短周期对抗短周期”。
二是明确每月经营分析会的时间。经营分析会一定要安排在月初召开，最好能够固定某一个具体时间，这样大家形成“时刻记忆”，都知道这个时间开，因此把每个月的这个时间点都留出来，其它时间则可以其它工作。同时，经营分析会要层层举行，明确一个日期，也为从下至上开经营分析会留足时间，避免打乱仗。这也要求财务部门把数据如期统计完成。 数字化转型网（www.szhzxw.cn）
三是明确汇报单元的时间。经营分析会的汇报内容依据预算而来，因此有偏差的多讲，与预算一致的内容就可以带过，因此，一个汇报单元一般1.5小时左右就足够了，没必要开太长时间，也不必所有的事情都在这上面讲，有些工作可以另行召开专项工作会议。像美的2000多亿的规模，10家以上经营单位，方洪波说，经营分析会一般1-2天就开完。
四是有效组织。因为经营分析会涉及大量的财务数据，经营分析也往往从这些数据展开，财务部门应该在这其中起主导作用，一般由财务部门主导，也可以运营或办公室组织。可由财务部门通报经营数据，业务负责人再补充介绍经营情况，与会人员针对数据进行分析与研讨，上级部门或职业部门可进行专业询问，涉及到相关部门的工作，要求对应的部门或人员做补充。经营分析会资料最好以PPT形式展现，尽可能少文字、多图表，一目了然。此外，经营分析会需要层层召开，最好先开最小经营单元（如某个产品线、某个区域、某个分子公司），再到中型经营单元（某个产品公司、某个大区等），再到事业部等经营单元，再到公司总部层面。
关键四：经营分析会的跟进与管理
一是会前的管理。一个好的经营分析会，不应该与会人员在会议中才知道会议情况，会议资料应该提前向上级部门报备，财务、人力、运营等职能部门可提前研究，对一些需要进一步明确的数据或信息、暴露出来的问题或者需要支持的事项提前进行干预，以便正式会议举行时能够直接有对策出台，使得会议有更好的即时性效果，这也是职能部门工作能力的体现。 数字化转型网（www.szhzxw.cn）
二是会议过程中的有效管理。会议中可能涉及到很多议题，对于一时无法在会议中形成决定、需要专项会议另行解决的、或者与多数人员关系不大的，应及时刹车，另行组织会议研讨，避免让会议陷入混乱，尤其是一把手，切不可不受会议纪律约束，做生意发挥，结合前面所言，经营分析会原则上应该有严格的时长限制。另外，对会议过程中能够讨论、也是经营中的重大课题，则是不能放过，必须有结果。
三是要量化分析。对各种差距的分析要有明确的数据，预算毛利率是30%，实际是28%，为什么少了两个点？是原材料价格上涨、还是制造费用增加，或是交付周期过长，或是新产品质量损失…原计划销售是1.3亿，为什么实际是1.5亿？为什么预算不准确，以后能不能尽量避免…为什么现金流比计划减少？是因为库存、因为应收还是其它原因…只有不断量化分析，才能够推动问题的真正解决，才能让与会人员不断强化数据思维。没有数据，差距就不可能彻底分析清楚，经营能力就很难提升，下一仗就只能凭运气和惯性打，几乎不可能打得更好。只有数据化，才能够把差距、问题分层、分类。
四是会议后的跟进。经营分析会的会议纪要，要清晰记录会议过程中的情况，尤其对在会议中涉及下一阶段要去解决的事项，要有纪录与安排，包括完成时间、责任部门、责任人员等等，可以考虑建立重点工作表，以表格的形式下发或作为附件下发。会议后不能短时间安排到位的（因为会议纪要需要在1-2天内即时下发），需要在会议纪要中说明，并尽快召开专题会或要求相关部门另行出台相关的方案与措施。
五是会议氛围与文化的建设。经营分析会非常重要，关键是要能够全面深入地研讨工作，因此不宜制造过多的火药味，也不宜直接追责、更不能打压责任人，这样会导致经营分析无法正常进行下去。如非极其特殊的情况，应当把责任追究与经营分析适当区分，在经营分析会议中，主要是坦诚地面对差距与问题，都从全局的角度来思考，是为了找到原因与改善，更何况经营中的问题，往往与多个部门与多个因素相关，一时之间很难界定责任。如果过于偏重于责任追究，变成“批斗会”，就失去了经营分析的意义。至于确有有责任要追究的，可在会后进行专业审计、通报。
在瞬息万变、剧烈竞争的市场背景下，不开经营分析会的行为是无法理解的，不断提升经营分析会的质量，是一项低成本、高收益地改善经营管理的管理行为。 数字化转型网（www.szhzxw.cn）
翻译：
Business analysis meetings can often solve 80% of management problems
Introduction
Management is not overnight, but slowly surprise you.
The improvement of management ability is an important support for enterprises to capture the future “organizational dividends”. Want to deal with the uncertainty of the external environment needs the certainty of internal management action to support, of which “operation analysis will” is a very important “management grasp”, can make the business situation of the enterprise clearly visible.
How to start the basic skills of enterprise management ability? Open a good “business analysis meeting” is the best entrance.
Business analysis is very important, and a very important action in business analysis is business analysis meeting. Through the operation analysis meeting, the company’s operating results, existing problems are summarized and analyzed, year-on-year analysis, budget analysis, benchmarking analysis, in order to more pragmatically guide the enterprise management team to calculate the “operating account”, can clearly grasp the operating status. Stick to it, you can continuously improve and consolidate the level of management, improve the business efficiency and management efficiency of enterprises.
How to open a good business analysis meeting? It’s a learning. With my in-depth observation and understanding of many enterprises over the years, there are not many enterprises that can effectively open a good management analysis meeting! There are even many enterprises, basically do not open business analysis meeting! 数字化转型网（www.szhzxw.cn）
First, the common problems of the general business analysis meeting
Problem 1: No business analysis meeting
Many enterprises do not open business analysis meetings, or business analysis meetings do not open when open, very casual. Why is that? Some say that business data should be kept secret, and a few core personnel know it; Some people say that the meeting is useless, everyone is busy, it is better to do more work; Some say that it has no effect, it does not need to open; Some people say that there are other work meetings, there is no need to bother; Or that executives’ time is difficult to coordinate…
Problem 2: The management analysis meeting is not held on time or at an unreasonable time
First, there is no fixed time for the management analysis meeting. At the beginning of the month and the end of the month, the idea of a temporary notice to open a meeting, and this randomness often leads to uneven participants or people who do not want to participate in the meeting under the excuse that they have other arrangements, can not participate in the temporary notice of the meeting, resulting in low quality of the meeting, everyone does not pay attention to the meeting.
The second is to open a business analysis meeting in the middle and late months. Maybe the financial statements come out late, maybe people are busy at the beginning of the month, maybe there are other meetings that take up time… Until the end of the month to open the business analysis meeting, this month’s business situation has basically ended, and the layout of the next month’s work is too early, there is not much meaning. Because the monthly business analysis will take into account the last month’s business summary and the month’s business guidance.
Third, quarterly, semi-annual or even annual business analysis meeting. In order to save meeting time, or think that it is optional, or think that nothing can be analyzed monthly, or the relevant departments are not willing to prepare data… A quarterly, semi-annual or even an annual business analysis meeting is opened to analyze the business situation once. In the current market environment with such rapid changes and increasingly short operating cycles, is it enough to analyze the business situation only one to four times a year? 数字化转型网（www.szhzxw.cn）
Problem 3: Business analysis will lack of effective business data
It may be because of: the problem of financial accounting, the problem of the internal management index database, the problem of the lack of historical data, the reason why they do not want to make the problem clear, the reason why the bosses do not want to face the numbers and only want to hear the determination slogan… Many companies’ management analysis meetings have become meet-and-greet meetings, meetings, briefings, presentations… . Many years ago, I made an appeal to the management analysis committee to take “math class”, not “Chinese class”, not to mention “activity class”. Not long ago, I saw a report that Mr. Guo Ping, the rotating chairman of Huawei, also said that management can not do language problems, but must do math problems, which is the same truth.
Problem 4: There will be no gap analysis in business analysis, no red face sweating
Some business analysis meetings with data are often to inform the financial results, so that everyone can understand the situation, but there is no deeper and more systematic exposure of business problems, there is no effective analysis of existing analytical problems, and there is no accountability to people and clear improvement plans. Others have become commendation meetings, achievements, achievements, or selective talk about good, avoiding goals, gaps, problems. Not to mention the inquiry and professional diagnosis between various departments, so that the existing problems will often continue to be paid attention to until a later time or a greater contradiction is exposed, but often too late, or need to pay a greater price. 数字化转型网（www.szhzxw.cn）
According to Huawei executives, if you talk about more than three sentences during the report, you may be kicked out. They believe that the reason why they cannot share their achievements is because the company has rewarded the achievements that are really valuable to the company through bonuses and promotion opportunities, and the management analysis meeting is to analyze the gap and how to continue to win the war. In the United States, the business analysis will be based on the budget framework, business objectives set, whether good or bad must be truthfully reported, and finance, operations, human resources and other departments will also check.
Problem 5: The management analysis will not find the real problem, the real reason, and come up with the real way
Such as external attribution. Always think that it is the cause of the external environment, it is a sudden problem, it is an uncontrollable factor, it is the problem of the boss, it is the problem of the brother department, etc., and avoid talking about their own reasons. This will not help solve the problem, but will only lead to more conflicts. 数字化转型网（www.szhzxw.cn）
Like a little bit of water. Only list some shallow and superficial causes, do not find subjective root causes, or do not find the root cause, or find it is too complicated, can not be solved and avoid talking about, or dare not “offend” other departments and dare not speak about the cause. Of course, we sometimes see that in the business analysis meeting, there are some strong departments and strong leaders, and when other departments want to talk about certain problems and reasons, they will overwhelm others and hastily introduce them.
Like trying to scratch the surface. Problems and causes have also been identified, and there are some solutions, but the improvement actions are only for the purpose of muddling through meetings, or solving superficial problems or spot problems. For example, we have seen in some companies a very ridiculous phenomenon is that the solution is always: “next month to recover the performance”, there is no targeted, specific, feasible strategy, naturally can not be tested next month. At the end of the year to find some reasons to say, and at this time it is really difficult to distinguish specific responsibilities, so it is trapped in a vicious circle. 数字化转型网（www.szhzxw.cn）
Like repetitive movements. The problem has been identified and may have been solved, but it has not been addressed to the root cause, leading to possible recurrence. Good solutions are based not only on improving actions, but also on solving this and similar problems as thoroughly as possible by establishing processes, systems, tools, and templates. We generally say that we should not repeat mistakes, that is, we must constantly correct and improve the internal management system, standards, and processes through these problems, so that management can continue to progress.
Problem 6: The management analysis meeting is not open
Many companies operating analysis will only open at one level, if there is a certain scale of the company, so only open a layer of operating analysis meeting, it is difficult to really find problems, solve problems, cause everyone to pay attention to business problems. Since the organization is divided into layers then the meeting should also be layered, it is impossible for all information to be presented in a meeting, so that it is too complicated and has no clue and no focus, it must be opened from the grass-roots business unit layers up, so as to provide more and more clear data for the above business analysis. Even some business analysis meetings can be held on site to achieve better results.
Second, what is the use of business analysis
First, business analysis will be an essential key action in business management
There are a lot of business activities in the enterprise, there are various projects, there are various goals, although there may be a variety of specific work meetings, business meetings, but the business activities of the enterprise is a whole, many departments, businesses are interrelated, there are a lot of work, projects, problems involved in the overall situation, so it is necessary to show the overall business situation through business analysis. It must also be examined, discussed, and deployed through operational analysis. We should never consider the management analysis meeting as unnecessary and replace it with other work. 数字化转型网（www.szhzxw.cn）
Second, the management analysis will be the yardstick to examine the management and even the strategy
Strategic planning generally involves 3-5 years, a little far away, how to observe whether the strategic action is being implemented? An annual business plan is also very long, how to confirm whether it is landing item by item? Are the original business logic and plan feasible and the resources allocated reasonable? Through the management analysis meeting, we can do a lean, efficient and orderly inspection and landing, so that the strategy and plan will not become empty talk, or the father-in-law will check through the annual meeting, which is often difficult to truly review in place.
Third, operational analytics can foster a performance-oriented, data-driven culture
Operation analysis will be the “solid” of the work, the “hard” of the data, the “break the casserole to ask the end” of the problem, the logic and verification of reality, which can make the management team develop a culture of emphasizing data, emphasizing logic, respecting the goal, and must act, respect the seriousness of the plan, the determination of the execution, and develop a good fighting style.
Fourth, the business analysis will be an effective means to improve the efficiency of the organization, and then improve the management capacity
The data involved in the operation analysis are the real data of the enterprise operation, which itself reflects the real operation of the enterprise, and some efficiency indicators are directly revealing the truth of the organization, such as expense rate, cost rate, human efficiency, inventory turnover, cash flow and so on. Through the analysis of these data and gaps, promote continuous optimization, change and even accountability and processing, and then rise to the process, standards and system level to solve, and then continue to promote the establishment of more challenging target guidance, so that the cycle can continue to improve organizational efficiency, organizational capacity, and can continue to improve business capacity. 数字化转型网（www.szhzxw.cn）
Third, how to open a good business analysis meeting
Key one: Have a digitized goal and budget
Business analysis will not be reported after the fact, not self-talk, can not be left to play, must be carried out within a track, this track, that is, the pre-set business objectives and a series of data related to it.
And the budget is based on the long-term strategic objectives, the current business plan, combined with the actual business of the company to make, the budget provides the guidance of the business analysis meeting, the business analysis meeting will be carried out in accordance with the framework given by the budget. Therefore, there is no data-oriented target plan decomposition and budget management, no matter how complete the organization of the meeting and how serious the participants are, it is not good to open the business analysis meeting. 数字化转型网（www.szhzxw.cn）
In general, business analysis is mainly compared with history, budget, and industry, and there is no benchmark, which is often self-talk, not deep enough and systematic.
Key two: According to the focus of the business plan or the key work of the stage, clear the theme
In general, each year, each stage, or each business unit within a group enterprise involving multiple business units, the business focus may be different, then the theme of the business analysis meeting should also be targeted. For example, for start-up business units, what to focus on? What to focus on for mature business units? For example, for the business unit with poor sales revenue, what to focus on? What are the concerns for the operating units with poor receivables and gross margins? And so on.
In short, finding gaps, finding problems, and winning wars is the purpose of business analysis that will never change, and the topics should be firmly centered around the three core themes:
(1) Was the last battle (large or small, overall or partial, the same below) won? If you win, can key actions be distilled into organizational skills?
(2) If the last battle was lost, what was the reason? If we fight again, how do we win?
(3) What are the objectives and actions of the next battle?
Then to the next month, analyze whether these actions are effective, whether they are in place, and constantly adjust and optimize. 数字化转型网（www.szhzxw.cn）
Key three: clear order of management analysis meeting
First, it is clear that the cycle of the management analysis meeting is monthly. Quarterly and semi-annual are too long, weekly and daily are too short, and each natural month is the cycle of financial statements and data statistics. Therefore, the business analysis meeting must be clearly defined to the month, so that 12 business analysis meetings can be held in a year (some can be combined with quarterly work, semi-annual work, and annual work), which is equivalent to 12 opportunities for business review and review. It is even equivalent to turning a “long business cycle” of one year into a “short business cycle” of 12 months, which is very valuable, not to mention that the external cycle is getting shorter and shorter. I call it “fighting short cycles with short cycles.”
The second is to clarify the time of monthly management analysis meeting. The management analysis meeting must be arranged at the beginning of the month, and it is best to fix a specific time, so that everyone forms a “moment memory” and knows that this time is open, so this time of each month is left out, and other times can be other work. At the same time, the business analysis meeting will be held at various levels to clarify a date, but also to leave enough time for the business analysis meeting to be opened from the bottom up to avoid disorderly battles. This also requires the financial department to complete the statistics on time. 数字化转型网（www.szhzxw.cn）
The third is to clarify the time of reporting the unit. The reporting content of the management analysis will be based on the budget, so there are more deviations, and the content consistent with the budget can be taken over, therefore, a reporting unit is generally about 1.5 hours is enough, there is no need to open too long, and there is no need to talk about all things on this, some work can be held separately special work meetings. Like the United States more than 200 billion scale, more than 10 operating units, Fang Hongbo said that the operation analysis will generally be finished in 1-2 days.
Fourth, effective organization. Because the operation analysis will involve a large amount of financial data, and the operation analysis is often carried out from these data, the financial department should play a leading role in this, which is generally led by the financial department, but also can be an operation or office organization. The financial department can report the operating data, the business leader can supplement the operation situation, the participants can analyze and discuss the data, the superior department or professional department can conduct professional inquiries, involving the work of the relevant department, and require the corresponding department or personnel to make supplements. Management analysis will be best in the form of PPT presentation, as little as possible, more charts, at a glance. In addition, the business analysis meeting needs to be held at layers, it is best to start with the smallest operating unit (such as a product line, a region, a molecular company), then to the medium-sized operating unit (a product company, a region, etc.), then to the business unit such as the business unit, and then to the corporate headquarters level. 数字化转型网（www.szhzxw.cn）
Key four: Follow-up and management of business analysis meeting
First, pre-meeting management. In a good business analysis meeting, participants should not only know the situation of the meeting during the meeting, the meeting materials should be reported to the superior departments in advance, and functional departments such as finance, human resources and operations can study in advance, and intervene in advance for some data or information that needs further clarification, exposed problems or matters that need support. In order to be able to directly introduce countermeasures when the formal meeting is held, so that the meeting has a better immediacy effect, which is also the embodiment of the working ability of functional departments.
The second is the effective management of the meeting process. The meeting may involve a lot of issues, for the moment can not form a decision in the meeting, the need for a special meeting to be solved separately, or with the majority of personnel is not relevant, should be timely brake, organize a separate meeting to discuss, to avoid the meeting into chaos, especially the leader, must not be subject to the discipline of the meeting, business play, combined with the previous, Business analysis meetings should, in principle, have a strict time limit. In addition, for the major issues that can be discussed in the course of the meeting and are also in the operation, we must not let go, and there must be results.
The third is quantitative analysis. The analysis of various gaps should have clear data, the budget gross margin is 30%, the actual is 28%, why less two points? Is it the price of raw materials, or the increase in manufacturing expenses, or the delivery cycle is too long, or the quality loss of new products… The original sales plan was 130 million, why is it actually 150 million? Why is the budget inaccurate? Can we avoid it in the future? Why is cash flow lower than planned? Because of inventory, because of receivables or other reasons… Only continuous quantitative analysis can promote the real solution of the problem and allow participants to constantly strengthen data thinking. Without data, it is impossible to thoroughly analyze the gap, it is difficult to improve the ability to operate, and the next battle can only be fought by luck and inertia, and it is almost impossible to play better. Only by digitization can we stratify and classify gaps and problems. 数字化转型网（www.szhzxw.cn）
Fourth, follow up after the meeting. The minutes of the meeting of the management analysis meeting should clearly record the situation in the process of the meeting, especially for the matters involved in the next stage to be solved in the meeting, there should be records and arrangements, including the completion time, responsible departments, responsible personnel, etc., you can consider establishing a key worksheet, issued in the form of a table or as an attachment. If the meeting cannot be arranged in a short time after the meeting (because the meeting minutes need to be immediately issued within 1-2 days), it should be explained in the meeting minutes, and a special meeting should be held as soon as possible or relevant departments should be asked to issue relevant plans and measures.
Fifth, the construction of conference atmosphere and culture. Business analysis will be very important, the key is to be able to comprehensively and deeply discuss the work, so it is not appropriate to create too much gunpowder, it is not appropriate to directly blame, let alone suppress the responsible person, which will lead to business analysis can not be carried out normally. If not extremely special circumstances, responsibility should be properly distinguished from the business analysis, in the business analysis meeting, the main is to honestly face the gaps and problems, are from a global perspective to think, in order to find reasons and improvements, not to mention the problems in the business, often related to multiple departments and multiple factors, it is difficult to define responsibility at a time. If too much emphasis is placed on accountability, and it becomes a “criticism meeting”, it will lose the meaning of business analysis. As for those who do have responsibilities to be investigated, they can conduct professional audits and report them after the meeting.
In the rapidly changing and fiercely competitive market background, the behavior of not opening the operation analysis meeting is incomprehensible. Continuously improving the quality of the operation analysis meeting is a management behavior to improve the operation and management with low cost and high yield. 数字化转型网（www.szhzxw.cn）
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