成本2.0：转变成本节约策略的最佳技巧

Jan NikusVice President, KONEBusiness ServicesCost reduction is, unsurprisingly, a key benefit of adopting a shared service (SSO) / global business services(GBS) model. Consolidating business functions increases cost efficiency in countless ways, from efficientinfrastructure to reduced labor costs. It seems that after 30 years of the model, the focus on savings has notbudged. In SSON’s most recent State of the Industry survey, over 87% of respondents listed cost efficiency asa strategic target.Although the priorities of industry leaders have not changed, how they are looking at “cost” has. It is no longerjust about seeing costs as a standalone KPI. Instead, shared services leaders have been looking at cost-cutting with an eye on business objectives, technology investments, and customer impact. This recognitionof the “bigger picture” introduces a new era of financial management: Cost 2.0.Instead of opting for short-term, one-off cost-saving tactics, organizations are turning to a more strategic,long-term approach to reducing expenses. This includes investing in technology solutions or new scalablework structures.Jan Nikus, coining the term Cost 2.0, notes this shifting mindset from simply cutting costs to drivingprofitability:Reimagining Cost Savings in Shared ServicesLet’simagineyouneedtoimprovethecompetitiveness of your business. Markets haveshiftedand in order to keep on beating thecompetitionyou have identified it’s crucial toimprovefixed cost levels.You are given twooptions. Option one: Start reducing cost levels onlywhen you must, focusing on short term impacttowardstarget.Oroptiontwo:Startcostmanagementwell ahead of time,proactivelyoptimizing over longer term.In real life, the options do not present themselveswithsuch clarity,but good leadership is aboutidentifying trends and opportunities before they areapparent. Good leadership is also about buildingurgency to act on cost competitiveness before theproblem has fallen into one’s lap.Let’s focus here on some learnings on effectivecost management in our KONE Business Servicescontext.First,setting targets that support strategy,notshort-term cost cutting. Best in class productivitydoes not happen overnight or accidentally. We’vehadpositive experience with setting targets onbuilding efficiency-capabilities instead of short-termsavingstargets only.For example,a processharmonization capability is crucial in driving bestcost performance in a GBS over time. When thetarget is to build the strategic capability, therewardsare right for all involved.Success iscelebrated only when the organization actually comesstronger out of it.Today we are looking at artificialintelligence (AI) as a next strategic capability we willpatiently invest in, then scale, before expecting it to bethe next big solution.Second,getting people engaged and onboard.Weoperate in competitive talent markets and want to be agreat place to work for our people. Our Lean cultureprogram has been a win-win for efficiency targets aswell as team member engagement. We consciouslyinvested in giving each and every team member theopportunity to strengthen their professional skills inLean. This was an investment in training as well aspracticing Lean initiatives. It has been a pleasure tosee our team members proudly speaking of their Leanachievements. At the same time looking at 2023 costefficiency numbers, the single biggest contributor tobottom line cost savings has been our Lean culture.And the best part, now that we have built it, this samecapability will bring results in 2024 as well. Third,most importantly,making sure to supportbusiness’ TOP priority. As a company we’ve enjoyeda super cycle of business growth for the past 15years. So, supporting this growth has also been theGBS’priority.But now China has cooled down,capitalis not free anymore and inflation isincreasing costs. So, the GBS being a productivitypowerhouse is back on the agenda. Driving costdown is a higher priority than it has been before. Butthis is not the cheese slicer cost cutting anymore,but a 2.0 focus on cost so to say. Together, with thebusiness,we are developing scalable operatingmodels that help us make a dent on a companylevel.The fixed costs will go down,but theinvestments into the GBS agenda as a solution areup.IT Financial ManagementLeveraging innovative technology for projects, such as processautomation, has been a focal point within shared services since theemergence of Robotic Process Automation (RPA) in the early 2000s.However, the industry has undergone an unprecedented digitalupheaval throughout the 21st century. The development of tech suchas generative AI, data visualization tools, and machine learning (ML)solutions has permanently altered the shared services landscape.Due to these changes, supporting digital initiatives has become apriority for industry leaders. SSON’s State of the Industry Survey 2024highlighted that over 83% of shared services/ GBS are supportingtheir enterprise’s digital agenda to some capacity.Ho