Final Guidelines For CDP Preparation VN en - Edition 01 - January 06

D n GTZ TA s: 2000.2208.7 Project GTZ TA No: 2000.2208.
7 Ti liu d n: CDP 001 Project Document No: CDP 001
HNG DN LP K HOCH PHT TRIN CNG TY CHO CC CNG TY QUN L NC THI VIT NAM
GUIDELINES ON CORPORATE DEVELOPMENT PLAN PREPARATION FOR PUBLIC WASTEWATER COMPANIES IN VIETNAM
Hanoi, January 2006
B Xy dng H Ni
Ministry of Construction Hanoi
hp tc vi
in cooperation with
T chc Hp tc K thut c
Deutsche Gesellschaft fr Technische Zusammenarbeit (GTZ) GmbH
H tr K thut ca GTZ do GFA thc hin

Technical Assistance on behalf of GTZ by GFA Consulting Group & Associates
B Xy Dng 37 L i Hnh Qun Hai B Trng H Ni Vit Nam T: 84 - 4 - 974 0938 Fax: 84 - 4 - 974 0939 Email: gtz-www@fpt.vn
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GUIDELINES FOR CDP PREPARATION
Ngi lin h ca GFA Consulting Group GmbH

Your contact person with GFA Consulting Group GmbH
Gudrun Krause T /Tel.: +49 (40) 6 03 06168 Fax: + 49 (40) 6 03 06169 Email: gudrun.krause@gfa-group.de
a ch
Address
GFA Consulting Group GmbH Eulenkrugstrae 82 D-22359 Hamburg Germany
Bo co ny c chun b bi
This Report was prepared by
Nhm t vn WWM
WWM Advisory Team
vi s ng gp tch cc ca:
with special contribution by:
Roderick H. Chisholm CPA (AASA) Dip. Ed. B. Ed. M.A. B.Bus AAIM, AIEA, MACE rhchisholm@yahoo.com
Final Guidelines for CDP Preparation [VN & EN] - Edition 01 - January 06.doc
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MC LC
BI CNH PHT TRIN........................................................................................................ 1 S CN THIT/L DO CA VIC LP K HOCH PHT TRIN CNG TY .................... 3 GII THIU V LP K HOCH CNG TY........................................................................ 5
K hoch cng ty ....................................................................................................................... 6 Mc ch ca lp K hoch cng ty ........................................................................................... 6 Ba cu hi chin lc v qu trnh lp K hoch cng ty ......................................................... 8 Nhng gii hn cn lu khi lp K hoch cng ty .................................................................. 9 Bn cht nng ng ca Lp K hoch Cng ty .....................................................................10 Thc hin lp k hoch cng ty ra sao....................................................................................11 a qu trnh Lp K hoch cng ty vo thc t - xy dng CDP .........................................11 Phn nh nhim v cn lm ngay cho qu trnh Lp CDP .....................................................13 Lp K hoch cng ty qua cc bc .......................................................................................13
GIAI AN 1: XC LP S THAM GIA, CAM KT V QUYN S HU ...................... 15 GIAI AN 2: T CHC QU TRNH LP K HOCH CNG TY ................................. 17 GIAI ON 3: PHN TCH THC TRNG (PHN TCH TH CH) ................................ 19
Thu thp s liu v thng tin....................................................................................................19 Kt qu ca Phn tch cc mt ca th ch ............................................................................21
GIAI ON 4: SON K HOCH PHT TRIN CNG TY ............................................... 23

Bc s 1 Son Cng b Chnh sch: xc lp S mnh, Tm nhn v cc Gi tr.............23 Bc s 2 Tng hp Bn Phn tch th ch, v bn Tuyn b v chnh sch vo chin lng cng ty ......................................................................................................24 Bc s 3 Xy dng mc mc tiu chin lc cng ty .......................................................25 Bc s 4 Xy dng K hoch hnh ng c th trn c s Chin lc cng ty v v cc mc mc tiu chin lc ....................................................................................28 Bc s 5 Phn tch kh nng chi tr ca khch hng ........................................................30 Bc s 6 Tnh ton biu gi dch v ..................................................................................30 Bc s 7 Chun b k hoch ti chnh...............................................................................31 Bc s 8 Cng b bn tho CDP, Ly kin gp v Ph duyt ....................................31
GIAI ON 5: THEO DI V NH GI (TD & G).......................................................... 33 GIAI ON 6: K HOCH BT THNG/NGOI D KIN ............................................ 34 GIAI ON 7: CP NHT K HOCH PHT TRIN CNG TY ....................................... 35
PH LC
PH LC A: CU TRC K HOCH PHT TRIN CNG TY (MU).............................. 36 PH LC B: NHNG VN CHNH TRONG LP CDP ................................................. 38 PH LC C: TIU CHUN NH GI HIU QU HOT NG (MU) .......................... 40 PH LC D: DANH SCH HNG DN LIN QUAN TI QU TRNH LP K HOCH CNG TY ........................................................................................................ 42 PH LC E: S BNG TING ANH ............................................................................ 43
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TABLE OF CONTENTS
DEVELOPMENT CONTEXT .................................................................................................. 1 THE RATIONAL OF CORPORATE PLANNING.................................................................... 3 INTRODUCTION TO CORPORATE PLANNING................................................................... 5
Corporate Planning Defined....................................................................................................... 6 The Purpose of Corporate Planning .......................................................................................... 6 Three Strategic Questions of the Corporate Planning Process ................................................. 8 Limitations of Corporate Planning..............................................................................................9 Dynamic Nature of Corporate Planning ...................................................................................10 How to Implement Corporate Planning ....................................................................................11 Taking Corporate planning into practice Setting up a CDP ..................................................11 Immediate Task Allocation for CDP Preparation .....................................................................13 Corporate Planning comes in Steps ........................................................................................13
PHASE 1: CREATING PARTICIPATION, COMMITMENT & OWNERSHIP ....................... 15 PHASE 2: ORGANIZING THE CORPORATE PLANNING PROCESS ............................... 17 PHASE 3: ASSESSING THE CURRENT SITUATION (INSTITUTIONAL ANALYSIS) ...... 19
Data Collection and Information...............................................................................................19 Outcomes of the Institutional Analysis .....................................................................................21
PHASE 4: PREPARATION OF CORPORATE DEVELOPMENT PLANS........................... 23

Step No 1 Prepare Policy Statement: Define Mission, Vision and Values ..........................23 Step No 2 Synthesize Institutional Analysis and Policy Statement into a Corporate Strategy .............................................................................................................................24 Step No 3 Formulate Strategic Corporate Goals .................................................................25 Step No 4 Develop Specific Action Plans in Support of Corporate Strategy and Strategic Corporate Goals..................................................................................................28 Step No 5 Analyze Customer Affordability............................................................................30 Step No 6 Calculate Service Tariff.......................................................................................30 Step No 7 Prepare Financial Plan........................................................................................31 Step No 8 Publicize Draft CDP, Public Hearing & Approval .................................................31
PHASE 5: MONITORING AND EVALUATION (M&E)......................................................... 33 PHASE 6: CONTINGENCY PLANS..................................................................................... 34 PHASE 7: UPDATING THE CORPORATE DEVELOPMENT PLAN .................................. 35
APPENDICES
APPENDIX A: STRUCTURE OF THE CORPORATE DEVELOPMENT PLAN (SAMPLE) 36 APPENDIX B: PRICIPLE ISSUES FOR CDP PREPARATION........................................... 38 APPENDIX C: PERFORMANCE BENCHMARKS (SAMPLE) ............................................ 40 APPENDIX D: LIST OF GUIDELINES RELATED TO THE CORPORATE PLANNING PROCESS .................................................................................................... 42 APPENDIX E: ENGLISH VERSION OF FIGURES .............................................................. 43
ii
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CC K HIU VIT TT
BKHT BMZ BNH BQLDA Tnh BQLDA TW BTC BTNMT BVMT BXD BYT CDP CK & T CP CTH Cty CP Cty TNHH DNNN GFA GTZ HDG HTTC HTTTL KfW PTNNL QLNNL SKHDT STC STNMT SWOT SXD TD & G TVH UBND WTO WWM XHCN B K hoch v u t B Hp tc kinh t v Pht trin c Bc Ninh Ban Qun l D n Tnh Ban Qun l D n Trung ng B Ti chnh B Ti nguyn v Mi trng Bo v mi trng B Xy dng B Y t K hoch Pht trin Cng ty C kh v in t Chnh ph Vit Nam Cn Th Cng ty C phn Cng ty Trch nhim Hu hn Doanh nghip Nh nc T chc D n Nng nghip (Cng ty t vn c v C vn k thut cho WWM) T chc Hp tc K thut c Hi Dng H tr Ti chnh H thng Thng tin a l Ngn hng ti thit c Pht trin Ngun Nhn lc Qun l Ngun Nhn lc S K hoch v u t S Ti chnh S Ti nguyn v Mi trng Phn tch mnh, yu, c hi, v e da S Xy dng Theo di & nh gi Tr Vinh y Ban Nhn Dn T chc thng mi th gii D n qun l nc thi ti cc tnh l X hi Ch ngha
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ABBREVIATIONS
ADC BMZ BN CDP CIDMC CT DoC DoF DoNRE DPI EP FA GFA GIS GoV GTZ HD HRD HRM I-Mon JSC KfW Ltd. M&E M&E MIS MoC MoFi MoH MoM MoNRE MoU MPI MPWC natPMU O&M PC P-Mon PO PPC PPM proPMU Asset Documentation Center Bundesministerium fr Wirtschaftliche Zusammenarbeit und Entwicklung (Ministry for Economic Cooperation and Development) Bac Ninh Corporate Development Plan City Infrastructure Development and Management Company (Vinh) Can Tho Department of Construction Department of Finance Department of Natural Resources and Environment Department of Planning and Investment Environmental Protection Financial Assistance Gesellschaft fr Agrarprojekte mbH (German Consulting Group and Technical Advisor for WWM) Geospatial Information System Government of Vietnam Gesellschaft fr Technische Zusammenarbeit (German Technical Cooperation) Hai Duong Human Resource Development Human Resource Management Indicator Monitoring System Joint Stock Company Kreditanstalt fr Wiederaufbau (German Development Bank) Limited Liability Company Monitoring and Evaluation Mechanical and Electrical Management Information System Ministry of Construction Ministry of Finance Ministry of Health Minutes of Meeting Ministry of Natural Resources and Environment Memorandum of Understanding Ministry of Planning and Investment Municipal Public Works Company (Hai Duong) Project Management Unit at National Level Operation & Maintenance Peoples Committee Performance Monitoring in Companies Plan of Operation Provincial Peoples Committee Project Planning Matrix Project Management Unit at Provincial Level
iv
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PSC PWC SOE SOP ST SWOT TA T-Mon TNA ToR TV UPWC VAT Vn WS WSDC WSSC WTO WW WW&D WWM TUPWS
Project Steering Committee Public Works Company State Owned Enterprise Standard Operation Procedure Soc Trang Strenght, Weakness, Opportunities, Threats Technical Assistance Training Monitoring System Training Needs Assessment Terms of Reference Tra Vinh Urban Public Works Company (Soc Trang) Value-added tax Vinh Water supply Water Supply and Drainage Company (Bac Ninh, Tra Vinh) Water Supply and Sewerage Company (Can Tho) World Trade Organization Wastewater Wastewater & drainage Wastewater Management in Provincial Urban Centers Vietnam Department of Transport and Urban Public Works Services
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DEVELOPMENT CONTEXT
The key policy objective behind the GTZ sponsored Wastewater Management Project (WWM) is the achievement of sustainable economic growth within the participating cities. In order to achieve this objective, the Government of Vietnam (GoV) recognizes that economic developments must be balanced with environmental improvements. The Vietnamese economy is developing from one which was fully planned to a market economy with socialistic orientation. The Government appreciates that an important cornerstone in this development is the delivery of urban services on an effective and efficient basis. In particular, service levels must be improved and public utilities must become more accountable, not only to higher levels of Government, but more importantly to their customers. Public service Companies should be more autonomous, financially viable and operating under commercial principles. More specific benefits from this approach include:
BI CNH PHT TRIN

Mc tiu chnh ca d n Qun l Nc thi do GTZ ti tr (WWM) l t c s pht trin kinh t bn vng ti cc thnh ph tham gia vo d n. t c mc tiu , Chnh ph Vit nam cho rng pht trin kinh t phi i i vi nhng ci thin mi trng.
Nn kinh t Vit Nam ang chuyn i t nn kinh t k hoch sang nn kinh t th trng nh hng XHCN. Chnh ph cho rng quan trng nht trong s pht trin ny l vic cung cp cc dch v th c hiu sut v hiu qu cao. c bit, cc mc dch v phi c nng cao v cc cng ty cng ch phi c trch nhim hn khng ch i vi cc cp trn m quan trng hn l i vi khch hng ca h. Cc cng ty Cng ch cn t ch hn, c lp hn v ti chnh v hot ng theo cc nguyn tc thng mi.
C th hn, cch tip cn ny c nhng li ch sau: increased managerial and political nng cao trch nhim v qun l v vai tr accountability (chnh tr) ca cc cng ty an improved focus on the quality, tp trung nng cao cht lng, s lng v quantity and cost-effectiveness of gim chi ph cc dch v cung cp cho x services delivered hi facilitation of efficiency improvements h tr nng cao hiu qu hot ng increased financial accountability tng cng trch nhim v ti chnh wider access to funding sources m rng kh nng tip cn cc ngun ti tr Chnh quyn qun l nhng doanh nghip mi ny bng cch tip cn "tng quyn t ch, ch ng cho doanh nghip" l rt quan trng. iu ny s ci thin ng k kh nng t c nhng li ch ca xy dng cng ty nh ni trn. Hn na, ph hp vi ch trng ca nh nc v lnh vc ny, cn c nhng h tr hn thnh phn t nhn tham gia vo cc hot ng bo v mi trng. Kinh nghim cc nc pht trin ch ra rng bc khi u quan trng trong qu trnh ny l thit lp mt c c ch kim sot/gim st. V mt iu cng rt quan tng l vic kim sot/gim st ny c thc hin c lp, tch khi cc hot ng ca cc cng ty v nm ngoi chc nng qun l ca chnh quyn.
It is important that related Governments take an arms-length approach to management of these new Companies. This will considerably improve access to the benefits of corporatisation, as listed above. Further, in line with the Central Governments directives, efforts must be made to facilitate the participation of the private sector in environmental protection activities. Experience in developed countries has indicated that an important initial step in this process is the development of a regulatory control facility. It is also important that this regulatory control is kept separate from the operational activities and legislative functions of the government.
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Currently urban environmental services, such as sewerage and solid waste management, are being mainly financed from general Government budget allocations. The policy under a market economy is to adopt a polluter pays or customer pays approach, where services would be fully financed through user charges. Generic recommendations indicate that users should pay in accordance with the amount of waste they produce. This is not only a fairer approach but makes collection of user charges easier. In addition, the Government aims towards a situation where wastewater charges are set at full cost recovery levels.
Hin ti, cc dch v mi trng th nh qun l h thng thot nc v cht thi rn ang c cp kinh ph ch yu t ngn sch nh nc. Trong nn kinh t th trng vn ny c tip cn theo nguyn tc ngi gy nhim phi chi tr hay khch hng phi chi tr chi ph cho cc hot ng , nh vy, kinh ph thc hin cc dch v ny l hon ton t thu ph ngi s dng. Khuyn ngh chung l ngi s dng s chi tr theo lng cht thi h lm pht sinh. y khng ch l cch tip cn cng bng hn m cn gip cho vic thu ph d dng hn. Thm vo , Chnh ph hin ang hng n mc tiu l ph (thu ca khch hng) v x l cht thi s c quy nh mc m bo b p ton b chi ph cho cc hot ng ny. Cch tip cn ny c khng ch ci thn tnh bn vng kinh t m cn thc y vic bo ton ngun nc v nng lng, do tin thu v Nc thi lin quan trc tip n khi lng s dng nc sch. Tuy nhin, nh nc cn nhn mnh vic cung cp dch v cng ch hiu qu-cng ng (khch hng s dng dch v) s khng phi tr tin cho nhng nh cung cp dch v km hiu qu.
This approach is seen to promote not only economic sustainability but also water and energy conservation as wastewater charges are directly linked to water supply volumes. However, the regulatory regime has to emphasize of the provision of efficient public services communities should not be made to pay for services provide by inefficient operators.
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THE RATIONAL OF CORPORATE PLANNING

The purpose of corporate planning for the Wastewater (WW) Companies is to focus on key actions necessary to achieve sustainable service delivery. Focusing available resources on key actions is particularly important in Vietnam, where many enterprises operate under constraint conditions characterized by an unfavorable regulatory framework, huge investment needs, limited access to a steady revenues stream, high energy cost, deteriorating infrastructure and a semi-professional workforce. These factors combine to threaten the financial and technical viability of WW Companies management and operations.
S CN THIT/L DO CA VIC LP K HOCH PHT TRIN CNG TY

Mc tiu lp k hoch pht trin cng ty i vi cc cng ty qun l Nc thi l tp trung vo cc hot ng ch yu cn thit t c vic cung cp dch v bn vng. Tp trung cc ngun lc sn c vo nhng hot ng chnh l c bit quan trng Vit nam, ni m cc doanh nghip ang hot ng trong iu kin cn nhiu kh khn nh: khun kh lut php cha hon thin, nhu cu u t rt ln nhng kh nng tip cn cc ngun lc hn ch, ngn sch thiu khng p ng c nhu cu, chi ph cao, c s h tng xung cp v lc lng lao ng cha chuyn nghip. Nhng nhn t ny cng kt hp nh hng, e do kh nng ng vng v ti chnh v k thut trong qun l v hot ng ca cc cng ty qun l Nc thi. Hin nay, a phn cc cng ty cng ch ca Vit nam u da vo kinh ph bao cp ca chnh ph duy tr cc hot ng. cn i thu-chi trong hot ng ca cc cng ty, cn thit phi t chc li hot ng ca cc doanh nghip v c nhng thay i v quy nh qun l lnh trong vc ny. Qu trnh xy dng k hoch chin lc s cho php cc cng ty Nc thi xc nh c cc hot ng c u tin cao (thng qua phn tch tnh trng v xu hng hin ti), v ch trng vo xy dng chin lc thc hin c hiu qu. Lp k hoch chin lc cng ty l a ra cc nh hng mc tiu. Trc tin, cc cng ty s xc nh mc tiu pht trin chnh, tip theo l cch hay bin php t cc mc tiu . Cc hot ng c xc nh theo th t u tin v cc cng ty s cam kt thc hin cc hot ng u tin cao nht trc. Khng ging nh qu trnh lp k hoch thng thng, lp k hoch chin lc (hay k hoch pht trin) c xu hng tp trung vo xy dng k hoch t trung hn n di hn, v c tnh thc t cao v cht ch. V th cc cng ty nn a vo k hoch ca h nhng hot ng s mang li li ch c th (hu hnh). Cui cng, lp k hoch chin lc mang tnh lin ngnh; n kt hp cc bin php k thut, ti chnh v t chc t c cng mt mc tiu Mt yu cu c bit i vi mi cng ty l vic hnh thnh mt phng/ n v/b phn chc
Today, most of the Vietnamese public service Companies rely upon considerable government subsidies to continue operating. In order to bring costs in line with revenues, it is necessary to restructure the business set-up and overhaul the regulatory conditions. The envisaged strategic planning process allows the participating WW Companies to identify high-priority actions (through a rapid analysis of the existing situation and trends), and to focus on the development of effective implementation strategies. Strategic corporate planning is objectivedriven. Enterprises first set their main development objectives, and then identify ways to achieve them. Actions are prioritized, and WW Companies should commit themselves to carrying out the highest-priority actions first. Unlike conventional development planning, strategic planning tends to focus on medium to long-term planning, and to take a strictly practical orientation. Thus, WW Companies should include in their plans only those actions that are leading to tangible benefits. Finally, strategic planning is interdisciplinary; it aligns technical, financial and organizational measures in the service of the same objectives. A particular requirement for each WW Company is the establishment of an
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efficient wastewater management department/unit within the existing Company structure. It is expected that the KfW co-financed wastewater collection and treatment infrastructure is ready for operation in the year 2008/2009. Hence, the six participating Companies need to prepare now appropriate plans to establish suitable institutional, technical, and financial conditions to ensure trouble free Operation and Maintenance (O&M) of the new infrastructure. An important aspect is the development of a human resources plan, and the implementation of training for improving the required skills for appropriate wastewater management.
nng qun l Nc thi trong c cu t chc hin ti ca cng ty. Theo d kin th h thng c s h tng ca vic thot v x l Nc thi do KFW ng ti tr s i vo hot ng vo nm 2008/2009. V th, su cng ty tham gia vo d n cn xy dng t by gi cc k hoch pht trin hp l thit lp nhng iu kin ph hp v t chc, k thut v ti chnh nhm m bo vn hnh v bo dng an ton h thng c s h tng k thut thot v x l nc thi mi ny. Trong , vic xy dng k hoch nhn lc v thc hin o to cng c, nng cao cc k nng cn thit i vi qun l Nc thi tt l mt mt rt quan trng.
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INTRODUCTION TO CORPORATE GII THIU V PLANNING LP K HOCH CNG TY

Figure 1: Diagrammatic View of the CDP Structure and Strategic Components (English version available in Annex E)
Hnh 1: S cu trc bn k hoch pht trin cng ty (CDP) v cc thnh phn Chin lc (Bn ting Anh c ti ph lc E)
CNG TY QUN L NC THI

K HOCH PHT TRIN CNG TY
Chnh sch Tng th: S mnh, Tm nhn, Gi tr
C cu t chc, th tc v tiu chun dch v
Quan h vi bn ngoi
Khun kh php l
Nhng nh hoch nh chnh sch v b phn qun l cng ty
NHNG MC TIU, MC CH V CHIN LC CH CHT CA CNG TY
Qun l Ti chnh
Quan h Khch hng
Qun l Ti sn
Pht trin Ngun Nhn lc
K HOCH HNH NG V CC HOT NG

Phn nn ca khch hng Tha mn khch hng Ci tin vic thu ph Kim tra hng tn kho Gim st chi ph v chi tiu iu chnh gi bn
Ci thin h thng khuyn khch nhn vin o to hun luyn nhn vin
B phn
qun l trung gian v nhn vin ca cng ty
K HOCH TI CHNH V C CU GI BN
Consulting Group
This document presents some basic guidelines for the preparation of a Corporate Development Plan (CDP) for water/wastewater enterprises in Vietnam. The guideline is specifically tailored for use by the Companies participating in the GTZ financed WWM Project. These enterprises will participate in a training program that will include different training events, each of which is composed of core skill workshops and coaching sessions. Between the workshops, project specialists/coaches will provide intermittent, on-site technical assistance in the form of coaching sessions. Despite the fact that this document is tailored to the needs of the WWM Project participants, it is suggested that the approach can be used by other service providers in Vietnam.
Ti liu ny gii thiu mt s hng dn c bn trong son tho K hoch Pht trin Cng ty (CDP) i vi cc cng ty cp thot nc Vit nam. Ti liu hng dn ny c son ring p dng cho cc cng ty tham gia d n Qun l Nc thi do GTZ ti tr. Cc cng ty ny s tham gia vo chng trnh o to bao gm cc kha o to khc nhau, mi kha s c mt hi tho v nhng k nng chnh v cc bui tp hun. Gia cc hi tho, cc chuyn gia/ ging vin ca d n s tin hnh h tr k thut theo tng giai on ti cc cng ty di dng cc bui tp hun. Mc d ti liu ny c chun b ring phc v yu cu ca cc thnh vin tham gia d n, nhng cc nh cung cp dch v khc Vit nam cng c th s dng phng php cp trong ti liu.
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Corporate Planning Defined

The essence of management includes the ability to plan. As a manager moves upwards in an organization, the planning process changes in nature from an operational level to strategic or corporate level. Thus, corporate planning is one of the principal responsibilities of upper-level management.
K hoch cng ty
Vn trng tm, ct li trong qun l l kh nng lp k hoch. Cng nh s pht trin ca mt nh qun l trong mt t chc, t thp n cao, qu trnh lp k hoch cng c s thay i v bn cht, t cp lp k hoch thc hin ( cp thp) sang cp lp k hoch chin lc ( cp cao). V vy, lp k hoch cng ty (mt loi k hoch chin lc) trong cng ty l mt trong nhng trch nhim chnh ca lnh o cp trn Khi ban qun l cp cao (lnh o) cng ty quyt nh xy dng v v tun theo (thc hin) K hoch Cng ty, cn b qun l cp thp hn sau s son tho K hoch hnh ng. Bn k hoch cng ty s ch trng tr li cu hi rt c bn:
Ch s hu cng ty (hay cng ty) v ban qun l/lnh o mun cng ty s tin n u sau nm nm k t by gi, chin lc l g v nhng hnh ng/hot ng no cn thc hin iu xy ra?
Once management decides to create and follow a Corporate Plan, lower-level managers will prepare Action Plans.
Corporate Planning attempts to answer a very fundamental question:
Where do the Companys owner and management want the Company to be in five years from now, what is the strategy, and what actions are required to make it happen?
Corporate Planning requires an organization to develop a vision of itself how does management foresee the Company to be in the future. Corporate Planning takes a macro or big picture viewpoint, looking from a longrange perspective; whereas the Operating or Action Plan represents a micro viewpoint by planning the specific tactics to be employed for carrying out the Corporate Plan on a year to year basis.
Lp k hoch cng ty i hi cng ty xy dng c tm nhn cho chnh h ban lnh o cng ty nhn thy trc hnh nh v cng ty ca mnh trong tng lai nh th no Lp k hoch cng ty da trn c s quan trng l quan im v m hay ton cnh, nhn ra vin cnh di hn; theo , Hot ng hay K hoch hnh ng s biu th cp vi m hn qua thc hin nhng mc tiu c th trong K hoch tng nm cng ty.
The Purpose of Corporate Planning

Properly prepared Corporate planning provides an overview of the prevailing corporate conditions, describes corporate core strategies, defines strategic corporate goals and activities that need to be applied and implemented. The plan spells out the type and quality of services, the cost of services and the amount and structure of the customer tariff to cover the cost of services. Moreover, it is a suitable tool for the annual budget exercise. It also forms an excellent basis for a staff improvement
Mc ch ca lp K hoch cng ty
Bn K hoch pht trin Cng ty c son tho ph hp s a ra c tng quan v nhng iu kin, u th ca cng ty, vch ra c nhng chin lc ct li, ch ra mc tiu v hot ng cn p dng v thc thi. Bn k hoch ch r nhng loi dch v v cht lng dch v, chi ph v s lng dch v v c cu chi ph trong biu tnh ph cho khch hng trang tri chi ph dch v. Hn na, K hoch Cng ty cn l cng c hp l xy dng k hoch ngn sch hng nm. N cng to c s
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and incentive plan, and is the principal basis for monitoring performance. A Companys plan is revised and updated every year to maintain its value and purpose. Corporate planning helps management understand their current situation. This in turn allows management to plan for the future. In a world of rapid change, it is becoming imperative for management to think strategically (plan for the future). And since the rate of change seems to be escalating, the importance of corporate planning continues to grow. In fact, the best-managed Companies tend to engage in a process of continuous corporate planning. Some organizations have intuitive thinkers who almost seem to see into the future. Therefore, corporate planning is a way of preparing for the future by attempting to simulate the future.
tt cho k hoch nng cao nng lc v khuyn khch nhn vin lm vic v l c s ch yu theo di hiu qu hot ng. K hoch Cng ty c xem xt li v iu chnh, cp nht hng nm m bo c gi tr v mc ch ca h hoch Lp k hoch cng ty gip cho ban lnh o hiu c hin trng ca h. T cho php ban lnh o lp k hoch cho tng lai. Trong mt mi trng thay i nhanh chng, s suy ngh mt cch chin lc (k hoch cho tng lai) ca ban lnh o ang tr nn rt cp thit. V trong iu kin mc thay i ngy cng tng cao, tm quan trng ca lp k hoch cng ty theo ngy cng c khng nh. Trong thc t, nhng cng ty c s qun l tt nht l nhng cng ty c xu hng tin lun tin hnh xy dng cc k hoch v qun l theo k hoch. mt s cng ty c nhng ngi c kh nng t duy trc gic rt tt, h dng nh hiu r tng lai. V th, lp k hoch cng ty l cch chun b cho tng lai bng cch c gng to lp tng lai. Lp k hoch cng ty c xu hng lm cho ngi lp k hoach ngh v tng lai. iu ny cc k quan trng v trn thc t trong nhiu t chc c quan im hng ni, tp trung qu nhiu vo cc mc tiu ngn hn v nhng vn hin ti bn trong t chc. Lp k hoch cng ty l nhn vo di hn xem n v s tn ti v vn ln nh th no. Vic ny c minh chng rng nhng n v tp trung vo lp k hoch di hn th hn hn nhng t chc, cng ty khng c nhng hoch nh di hn. Tip theo, mt trong nhng li ch ca lp k hoch cng ty l hiu qu hot ng lu di v s tng trng. Kha cnh quan trng nht y l lp k hoch cng ty cn c s trao i v thng nht v cc nguyn tc v mc tiu ca cng ty vi cc nh ra quyt nh v cng ng a phng ni chung. V vy, lp k hoch cng ty l cng c ph hp ci thin tnh minh bch trong cng vic v tn nhim, trch nhim ca cng ty trong vai tr l nh cung cp cc dch v cng ch. Bn K hoch Cng ty cng ng vai tr mt bo co, khng ch cho Gim c m cn cho chnh quyn v cc bn hu quan khc. Thm vo , Lp k hoch cng ty cn l hnh thnh nn c s cho h thng php quy cp tnh. Mong rng quy tc ny s gn kt
Corporate planning has a tendency to force people to think about the future. This is extremely important since many organizations are inward thinking, focusing too much on the short-term objectives and bureaucratic issues. Corporate planning looks at the long-term which is how organizations survive and thrive. It has been proven that organizations that focus on the long-term, through corporate planning out-perform organizations that lack long-term Planning. Consequently, one of the benefits of corporate planning is long-term performance and growth. Most important, Corporate planning communicates corporate principles and objectives with the local decision makers and the community at large. Thus, Corporate planning is an appropriate tool to improve the business transparency and accountability of the Company as a public service provider.
The resulting plan will also serve as a reporting tool, not only to the Directors, but also to the respective Government authority and other related stakeholders. In addition, Corporate planning is intended to form the basis for a regulatory system at provincial level. Such regulation is
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expected to concern itself with issues such as: establishment of contractual relations between the Company (as asset manager) and the Peoples Committee (PC; as asset owner) external performance performance penalties audit and
tariff adjustment policies and annual tariff reviews borrowing approvals for new investments for rehabilitation works
chnh n vi nhng vn nh: s hnh thnh cc mi quan h hp ng/rng buc gia cng ty (l bn qun l ti sn) v UBND (l bn s hu ti sn) vic kim tra hiu qu hot ng t bn ngoi v nhng vn x l vi phm trong hot ng chnh sch iu chnh gi dch v v xem xt biu gi hng nm vic ph duyt cc khon vay mn hay khon u t mi, cho duy tr hoc khi phc cc cng trnh h tng
Three Strategic Questions of the Corporate Planning Process

The Corporate planning process is guided by the following strategic questions: Where are we now, what are the prevailing institutional, operational, financial conditions, taking into consideration the corporate developments that took place during recent years? Where do we want to go, where and what do we want to be in medium terms (5-years planning horizon)? What needs to be done to bridge the gaps: how do we do it, when do we do what, by whom at what cost?
Ba cu hi chin lc v qu trnh lp K hoch cng ty

Qu trnh lp k hoch cng ty c dn dt bng vic tr li nhng cu hi chin lc sau y: Chng ta ang u, cc iu kin u th/li th v th ch, hot ng, ti chnh l g, qua xem xt, nh gi s pht trin ca cng ty trong nhng nm gn y? Chng ta mun i ti u, v mc tiu trung hn (k hoch 5-nm ti) ca chng ta l g? Cn phi lm g i n mc tiu : chng ta lm nh th no, khi no chng ta phi lm g, ai lm v chi ph bao nhiu?
Figure 2: The Strategic Questions (English version available in Annex E)
Hnh 2: Nhng cu hi chin lc
T DUY MT CCH CHIN LC: BA CU HI CHIN LC LN

AI? - Phn cng nhim v & Trch nhim -
CI G? - Hot ng -
KHI NO? - Thi gian -
BAO NHIU? - Chi ph -
NH TH NO? - Chnh sch chin lc -
2. CHNG TA MUN I N U ?
- Mc tiu n nm 2010 -
3. I N BNG CCH NO
- Trong vng 5 nm ti -
1.
CHNG TA ANG U?
- Lch s v nhng iu kin hin ti trong nm 2005 -
Consulting Group
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Limitations of Corporate Planning

Corporate Planning should not be viewed as a guarantee of future success. Corporate Planning has limitations, some of which are as follows: Corporate planning is not a blueprint for the future. There are too many changes taking place the marketplace is changing, customer preferences are changing, there are new laws and requirements, new technologies, new opportunities, and varying financial conditions, etc. Corporate planning is a dynamic process, which is receptive to change. Corporate planning cannot resolve critical ad hoc situations threatening the organization. Corporate planning will not get the Companys management out of a crisis. The organization should be politically and economically stable before engaging in corporate planning.
Nhng gii hn cn lu khi lp K hoch cng ty

Khng nn xem lp k hoch cng ty l s bo m chc chn cho thnh cng trong tng lai. Lp k hoch cng ty c nhng hn ch, sau y l mt s hn ch : Lp k hoch cng ty khng phi l "khun mu" cng nhc cho tng lai. C qu nhiu thay i ang din ra - th trng ang bin i, th hiu khch hng cng ang thay i, c nhiu b lut v yu cu mi, cng ngh mi, c hi mi v nhng iu kin ti chnh khc, vv. Lp K hoch cng ty l mt qu trnh nng ng, linh hot v chp nhn thay i. Lp K hoch Cng ty khng th gip gii quyt tt nht cc tnh hung bt thng, khng lng trc e do n cng ty. Lp K hoch cng ty khng th a ban lnh o ra khi nhng kh khn khng hong (trong mt s trng hp). T chc/cng ty cn c n nh v mt chnh tr v kinh t trc khi tham gia vo qu trnh lp k hoch cng ty. Lp K hoch cng ty khng nn dng thay th cho nhng ch o trc gic, ch quan tt v ng lc. iu quan trng l khng thay th nhng " ngh trc gic" v "khn ngoan" bng qu nhiu quy tc v nhng hn ch mang tnh quan liu giy t. Lp K hoch cng ty khng gip nhn ra ngay lp tc tt c nhng vn quan trng nht ca n v. Lp K hoch cng ty gip xc nh nhng vn ng ch nht m n v s phi ng u. Bng cch tp trung vo nhng vn chnh, k hoch cng ty s gim thiu chi tit (qu chi tit) v v th nng cao c may thc hin thnh cng. Lp K hoch cng ty i hi thi gian. Vic ny i hi s tham gia ca ban lnh o v ca i ng nhn vin c v thi gian, ti phn b v s dng cc ngun lc, thay i v t chc cng ty.vv. Tt c nhng iu ny c th gy phin toi cho cng ty, c bit trong trng hp hn hp v ngun lc. Lp K hoch Cng ty c th khng hu ch; nhng gi thit yu km; nhng d tnh qu lc quan v nhng quyt nh khng
Corporate Planning should not replace good intuitive judgment. It is important not to replace intuitive thinking and common sense with an overload of regulations and bureaucratic limitations. Corporate planning will not identify at once all critical issues related to the organization. Corporate planning attempts to identify the most significant issues that will confront the organization. By focusing on major issues, corporate plans minimize the detail and thereby improve the chances for successful implementation. Corporate planning takes time. It requires the involvement of the management and of the staff, not to mention research time, reallocating resources, changing the organization, etc. All of this can burden the organization, especially if resources are limited. Corporate plans can be unproductive; poor assumptions, overly optimistic projections, and other unrealistic
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decisions can result in an unproductive Corporate Plan without generating operational positive impacts. Corporate Plans can be difficult to implement. If upper-level management fails to support the corporate plan, then implementation will be difficult and the time and effort spent on the overall process might be wasted. Additionally, there can be internal resistance to internal changes that are part of the future corporate development process.
thc t c th a ra bn K hoch Cng ty khng hu ch, khng to ra nhng nh hng tt n hot ng ca cng ty. K hoch Cng ty c th kh thc hin. Nu cp qun l bn trn khng h tr k hoch th vic thc hin n s gp kh khn v thi gian cng nh n lc tiu tn cho ton b qu trnh c th tr thnh v ch. Thm vo , c th c nhng chng i, hay cn tr ni b i vi nhng thay i s din ra qu trnh pht trin cng ty trong tng lai.
Dynamic Nature of Corporate Planning

Figure 3: The Corporate Planning Cycle (English version available in Annex E)
Bn cht nng ng ca Lp K hoch Cng ty

Hnh 3: Chu trnh Lp k hoch pht trin cng ty
CDP
IU CHNH
THC HIN
NH GI
O LNG HIU QU THC HIN

Consulting Group
Corporate planning takes time, and it should be recognized that whatever the plan is, whether simple or complex, it requires adjustments after a relatively short period of time. With this in mind it is important that the management and the task force in charge of the planning process is ready to: prepare, implement, evaluate and adjust the plan as comprehensive process cycle. It is therefore recommended to introduce yearly reviews and adjustments of the plan, ensuring that it is kept up-dated and valid at all times. Because of the dynamic nature of corporate development, new emerging challenges and diversified tasks, the management needs to stay focused on critical issues and the Companys core
Lp K hoch Cng ty i hi thi gian v cn c nhn thc r rng bt k bn k hoch l g, cho d l n gin hay phc tp, n u cn c nhng iu chnh sau khong thi gian nht nh v c th tng i ngn. V iu ny, vic ban lnh o v t cng tc chu trch nhim vi qu trnh lp k hoch sn sng : son tho, thc hin, nh gi v iu chnh bn k hoch nh mt chu trnh tun hon ton l rt quan trng. V th, ngh nn thc hin vic xem xt v iu chnh hng nm i vi k hoch nhm m bo rng bn k hoch c cp nht v gi c gi tr ti mi thi im. Do bn cht nng ng ca s pht trin cng ty, nhng th thch v nhim v a dng ang ni ln, nn ban lnh o cn phi tp trung trng im vo cc vn ct li v ch yu trong kinh doanh ca cng ty, khi cn thit phi
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businesses, making effective decisions swiftly whenever needed.
ngay lp tc c nhng quyt nh sng sut.
How to Implement Corporate Planning

Successful strategic planning requires a large commitment from executives and senior managers, whether the strategic planning is occurring in one department only or is effecting the complete organization. Executives must lead, support, follow-up, and live the results of the strategic planning process. Senior leaders can do the following to create a successful strategic planning process. Establish a clear vision for the strategic planning process. Paint a picture of where the organization will end up and illustrate the anticipated outcomes. Make certain the picture is one of reality and not what people wish would occur. Make sure key stakeholders and senior employees know why the organization intends to change Appoint an executive leader who owns the strategic planning process and make sure that other senior managers, as well as other appropriate people in the organization, are involved
Thc hin lp k hoch cng ty ra sao

Lp k hoch chin lc thnh cng i hi phi c s cam kt rng ri ca i ng iu hnh v cc nh qun l cao cp, d cho vic ny ch din ra mt phng hay c hiu lc trn ton cng ty. i ng iu hnh phi lnh o, h tr, theo st v duy tr thnh qu ca qu trnh hoch nh chin lc. Lnh o cao cp c th thc hin nhng vic sau c th m bo thnh cng qu trnh hoch nh chin lc Xc lp tm nhn r rng cho qu trnh hoch nh chin lc. Vch ra bc tranh ca cng ty im n trong tng lai v minh ho nhng kt qu d kin. m bo tnh thc t, chc chn ca mc tiu chin lc a ra ch khng phi ch l nhng g mi ngi "mong mun". Cn chc chn l cc bn lin quan chnh v cn b qun l phi bit c "ti sao" n v li ch ng mun thay i B nhim mt ngi iu hnh "lm ch" c qu trnh lp k hoch chin lc v m bo chc chn rng nhng chuyn vin qun l cng nh cc v tr ph hp khc trong t chc u hng ng tham gia
Taking Corporate planning into practice Setting up a CDP

The outcome of such an preceding described Corporate planning process, considering strategic questions, limitations and its dynamic nature, is a comprehensive strategical mid-term plan, generally refered to as Corporate Development Plan (CDP). A CDP is an important planning and monitoring tool of modern businesses, both public and private. It is basically a set of internal and commercial objectives that should be achieved over a specified period of time, starting from existing baseline conditions. The following chart and section outlines the principle components of a CDP.
a qu trnh Lp K hoch cng ty vo thc t - xy dng CDP

Kt qu ca ton b quy trnh lp k hoch cng ty nh ni phn trc (cn nhc xem xt nhng cu hi chin lc, nhng hn ch v bn cht nng ng ca n) l bn k hoch chin lc ton din gi chung l K hoch Pht trin Cng ty (CDP). CDP l mt cng c quan trng trong vic lp v theo di k hoch ca cc doanh nghip hin i, c quc doanh v t nhn. V c bn, l mt h cc mc tiu v ni b cng ty v v kinh doanh cn t c trong thi gian nht nh, bt u t iu kin hin ti. S v cc mc sau y biu th nhng thnh phn chnh ca CDP.
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Figure 4: The Corporate Development Plan Components (English version available in Annex E)
Hnh 4: Cc thnh phn ca K hoch pht trin cng ty
CNG B CHNH SCH

1. Chin lc
(Mc tiu v cht) M t nhng thay i mong mun
Nhim v
L do & mc ch tn ti ca cng ty
2. Mc tiu chin lc (Mc tiu v lng)
Xc nh s lng nhng thay i mong mun
Tm nhn
Tng lai mong mun: s l g, xut hin nh th no
3. Chng trnh
(Mng hot ng do cc phng son tho)
Nhim v h tr chnh ca phng i vi chin lc & mc tiu l g?
Gi tr
c trng chi phi hot ng v qun l cng ty
4. K hoch hnh ng
(Phn nh chng trnh ca phng)
Xc lp hot ng chi tit, thi gian, trch nhim & chi ph
PHN TCH TH CH (SWOT)
5. K hoch ti chnh & 6. Nghin cu gi
Lp k hoch ti chnh v tnh gi
Consulting Group
Corporate Assessment describing the baseline conditions and present institutional structures and performances. SWOT analysis can be applied to provide an appropriate overview about the Companys internal conditions and external business environment. Corporate Objectives comprising a corporate policy statement, strategies and strategic goals, directions on planned corporate reforms and commitments, internal procedure and structures, external supervisory regime, investment plans, external relations, service standards and performance benchmarks. Operational Plans are describing the planned core programs and action plans of the Company, comprising: Financial Management, Customer Management and Community Participation, Asset Management, and Human Resources Management (HRM). Financial Plan comprises the Financial Projections and Tariff Calculations.
Phn tch tnh hnh cng ty m t nhng iu kin ca t chc, c cu t chc hin ti v tnh hnh kinh doanh ca cng ty. C th dng phn tch SWOT a ra bc tranh tng quan ph hp v nhng iu kin bn trong v mi trng kinh doanh bn ngoi cng ty. Cc mc tiu cng ty bao gm bn tuyn b v chnh sch cng ty, chin lc v cc mc tiu chin lc, nh hng v nhng ci cch v cam kt ca cng ty, quy trnh th tc ni b v c cu t chc ni b, ch gim st bn ngoi, k hoch v u t, quan h i ngoi, cc tiu chun dch v v cc ch s nh gi hiu qu hot ng. Cc k hoch hot ng m t cc chng trnh trng tm v k hoch hnh ng ca Cng ty bao gm: Qun l Ti chnh, Qun l Khch hng v s tham gia ca Cng ng, Qun l Ti sn v Qun l Nhn s (QLNS). K hoch Ti chnh bao gm cc k hoch Ti chnh v Tnh ton Gi.
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Immediate Task Allocation for CDP Preparation

Allocations of tasks and responsibilities for the preparation of the CDP are proposed as follows: Part 1: The Company elaborates in close cooperation with the WWM Advisory team the Institutional Analysis (based on the Institutional SelfAssessment done by the Companies in Feb. 2005 and the Institutional Assessment done by the WWM Advisory team in Oct. 2005). Part 2: The Company Director and the key decision makers at the respective political level elaborate the policy statements. Part 3: The Companys CDP task force, consisting of the Heads of Departments is in charge of CDP preparation. The WWM advisor team will ensure regular working sessions with the team to support the correct implementation of works. Part 4: The financial plan and the customer tariff shall be prepared by the CDP task force following the WWM advisors format. The WWM team will provide substantial assistance during that process.
Phn nh nhim v cn lm ngay cho qu trnh Lp CDP

Vic giao nhim v v trch nhim son tho CDP nn tin hnh nh sau Phn 1: Cng ty phi hp cht ch vi nhm C vn/t vn d n nh gi phn tch v t chc, th ch (da trn bn T nh gi v t chc do cc cng ty thc hin thng 2/2005 v Bn Phn tch v khuyn ngh v t chc do nhm C vn d n thc hin vo thng 10/2005). Phn 2: Gim c Cng ty v nhng nh lnh o chnh quyn chun b, son tho v ban hnh Tuyn b chnh sch ca cng ty. Phn 3: T cng tc lp CDP Cng ty bao gm cc trng phng s chu trch nhim son tho CDP. Nhm h tr vic thc hin tt cc cng vic, nhm c vn ca d n s m bo h tr T cng tc trong vic thc thi cng vic ti cc bui lm vic thng k . Phn 4: K hoch ti chnh v biu gi khch hng s do t cng tc CDP son ra da theo mu ca c vn d n. Nhm c vn d n s h tr ng mc trong sut qu trnh ny.
Corporate Planning comes in Steps

Corporate planning is a step-by-step approach that involves some principle activities, such as an institutional analysis that highlights the existing situations and identifies prevailing corporate constraints; this is followed by the formulation of a corporate policy, strategies, and targets. Action plans are describing the main activities the Company intends to implement over a defined period of time. Financial plans and the tariff study are forecasting the Companys capital and operational expenditures and revenue projections. CDP dissemination with the Companys stakeholders and CDP approval by the related PC are essential steps prior to the implementation process. The elements of the CDP preparation process are outlined in the following chart.
Lp K hoch cng ty qua cc bc

Lp k hoch cng ty l cch tip cn tng bc c lin quan n nhiu hot ng chnh, v d phn tch th ch s nhn mnh hin trng v ch ra nhng p lc ph bin, thng c i vi cng ty; tip theo l s hnh thnh chnh sch ca cng ty, xy dng cc chin lc v mc tiu ca cng ty. K hoch hnh ng m t nhng hot ng chnh m cng ty d nh thc hin trong khong thi gian xc nh. K hoch ti chnh v nghin cu gi l vic d bo vn cng ty v chi ph vn hnh v cc k hoch v doanh thu. Vic ph bin CDP cho cc bn hu quan ca Cng ty v vic ph duyt CDP ca UBND l bc cn thit trc khi thc hin. Di y l phc tho s cc yu t ca qu trnh lp CDP.
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Figure 5: Methodology of Corporate Planning (English version available in Annex E)

Chun b CDP"
Hnh 5: Phng php lp k hoch Cng ty
Xy dng CDP"
Thc hin CDP"
Thng bo cho cc c quan hu quan
Hoch nh chnh sch cng ty
Ph bin K hoch pht trin Cng ty
Thu thp d liu
Phn tch th ch
Hoch nh mc tiu v k hoch hot ng
c ph duyt
Ti liu h tr v cc iu tra nghin cu
Phc ho chng trnh v hot ng hng nm
Thc hin k hoach pht trin cng ty
Chun b k hoch ti chnh
nh gi li
Nghin cu gi c
Consulting Group
Corporate assessment and subsequent corporate planning raises critical issues, identifies constraints, pin-points inefficiencies, and, if well managed, leads to a set of recommended corporate changes that are essential to create long term corporate sustainability. Therefore, it is essential to create a common perception among the involved stakeholders on the rationale, aim, and approach of the corporate planning process. The Companys main stakeholders should be at all times informed about the achieved progress and impacts of the planning and implementation process.
Phn tch th ch cng ty v sau l lp k hoch cng ty s nu ra nhng vn then cht, xc nh nhng tr ngi, ch r nhng im km hiu qu v nu c thc hin tt vic phn tch ny, s em li hng lot nhng xut thay i cn thit to ra tnh bn vng lu di cho cng ty. V vy, cn thit phi c c nhng "quan nim, thng nht chung" cho cc nhng bn lin quan v tnh hp l, mc ch v cch tip cn ca qu trnh lp k hoch cng ty. Cc bn lin quan ca Cng ty cn c thng bo thng xuyn v tin trnh t c v nhng tc ng ca qu trnh lp k hoch v thc hin.
The following sections are proving a detailed illustration and description of the individual CDP planning steps.
Cc mc sau y nhm nu ra phc ho v m t chi tit cc bc ring r ca qu trnh lp CDP.
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PHASE 1: CREATING PARTICIPATION, COMMITMENT & OWNERSHIP

External stakeholder communication and participation is needed to achieve corporate sustainability; as it is a vital part of the CDP preparation process. Key stakeholders must be consulted early in the planning and preparation process. Later when the contents of the plan are drafted, these should be presented to a forum of key stakeholders for review and comment prior to the finalization of the plan. The starting point in the preparation of the plan is to discuss and gain consensus with key stakeholders on the future legal status of the Company, to what extent managerial and financial autonomy is granted in the context of a regulated Government owned utility. This process defines the respective roles of Government as the regulator and the utility as the service provider.
GIAI AN 1: XC LP S THAM GIA, CAM KT V QUYN S HU

Trao i thng tin v s tham gia ca cc bn lin quan ngoi cng ty l cn thit t c tnh bn vng cho s pht ca trin cng ty; v l yu t quan trng ca qu trnh lp CDP. Cc bn lin quan ny phi c t vn sm trong qu trnh lp v son tho k hoch. Sau , khi ni dung k hoch c phc tho, chng cn c gi n cc bn lin quan xem xt v gp trc khi hon thin k hoch. im khi u ca qu trnh lp k hoch l vic bn tho ly kin thng nht vi cc bn lin quan chnh v vai tr, a v php l ca cng ty trong tng lai, cng ty c cho php t ch n u v mt qun l v ti chnh trong iu kin cng ty thuc s hu nh nc. Qu trnh ny xc lp vai tr ca nh nc v chnh quyn nh ngi kim sot cng ty v vai tr ca cng ty l ngi cung ng dch v
Hnh 6: M hnh bn vng
Figure 6: The Sustainability Paradigm (English version available in Annex E)
S TUN HON TIP CN PHT TRIN BN VNG
BN VNG
VIC THAM GIA VO QU TRNH PHI C CNG NHM LP LI T NHT 3 LN M BO TNH BN VNG
LM CH
Yr3
CAM KT
THAM GIA
LP LI QUY TRNH 3 LN
THAM GIA MNH Yr2 Yr1 THAM M VO: GIA MNH LP M MNH K HOCH THAM GIA VO: LP XYDNG KH M VO: K HOCH THC XYDNG HIN LP K HOCH KH THC NH GI HIN XYDNG KH NH SA I THC HIN GI SA I NH GI SA I
CDP
Consulting Group
Internal staff communication and participation is a vital requirement that leads to the development of commitments and commitments lead to ownership, which drives the development of sense-ofbelonging and creates job motivation and
Trao i thng tin v s tham gia ca cn b, nhn vin cng ty l yu cu sng cn dn n vic hnh thnh nhng "cam kt" v nhng cam kt dn n "s lm ch" ca h, iu lm ny n "tnh cm gn b" ca cn b nhn vin
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the readiness to accept responsibilities within the assigned scope of works and given job authorizations. Management can reduce the negative impacts of corporate change and increase staff involvement and commitment by following these guidelines: Guideline No 1 - Allow staff to participate in planning Allow as much as possible inputs and involvement during the corporate planning process from the staff and, if possible, the Companys customer representatives. As long as staff can participate in planning for change, they tend to accept the required impacts. Guideline No 2 Maintain staff security
cng ty, to ra "ng lc trong cng vic" v s sn sng nhn trch nhim trong phm vi cng vic c giao. Lnh o c th gim nhng tc ng tiu cc ca qu trnh thay i din ra trong cng ty (khi thc hin k hoch pht trin) trong cng ty v tng cng s tham gia v cam kt ca nhn vin thng qua nhng ch dn sau: Hng dn s 1. - Cho php nhn vin tham gia vo lp k hoch Cho php nhn vin v nu c th c i din khch hng ca cng ty ng gp v tham gia cng nhiu cng tt vo qu trnh lp K hoch. Ch cn nhn vin c th tham gia lp k hoch thay i, h s c xu hng chp nhn nhng tc ng cn thit.
Hng dn s 2. - m bo i sng cho Try to avoid threatening the social security ngi lao ng trong cng ty or economic substance of the employees. C gng trnh nhng tc ng su n an sinh When change affects negatively on people, x hi v kinh t ca nhn vin. Khi thay i they will resist. nh hng tiu cc n ngi ng lao ng, h s phn khng. Hng dn s 3. - Theo nhng tin l thnh cng Cn m bo chc chn l s thay i ca cng ty phi i theo khun mu ca quyt nh thnh cng trc . Nu ban lnh o c gng thc hin thay i m trc c vi ln tht bi, c hi thnh cng s thp. Hng dn s 4. - Tng cng hiu bit ca nhn vin v qu trnh Cn lm cho tt c mi ngi u hiu ti sao thay i li din ra. Thay i cn din ra theo yu cu thc t, theo k hoch ton din, ph hp vi nhn thc chung v tha c chnh thc. Khng bao gi c tin hnh thay i th. Cch tt nht lp k hoch thay i l s dng qu trnh theo k hoch ca cng ty. Do thay i din ra ph bin, trong khp cc n v trong cng ty nn gn nh tt c lnh o u phi xc nh lp k hoch cng ty l mt phn cng vic hng ngy.
Guideline No 3 Follow successful precedents Make sure change follows a pattern of previous decisions that were successful. If management is trying to implement change after several failed attempts, the chances of success are low. Guideline No 4 Increase staff understanding of the process Make sure everyone understands why change is taking place. Change should take place based on actual needs, comprehensive planning, common understanding and formal agreements. Change should never be experimental. The best way to plan for change is to use the corporate planning process. Since change is so prevalent throughout any organization, almost every manager must exercise corporate planning as an everyday part the job.
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PHASE 2: ORGANIZING THE CORPORATE PLANNING PROCESS

Before the management decides to start to organize the process, they need to make sure the Company is ready for the corporate planning process. If corporate planning is new to the Company, then management should proceed cautiously. It is important to recognize that corporate planning works best when: The Company has a well established and knowledgeable management The Company has good channels of communication internally as well as externally The Company is open to new ideas, ready for improvements and adaptations The Company is not buried in rules and bureaucracy
GIAI AN 2: T CHC QU TRNH LP K HOCH CNG TY

Trc khi ban lnh o quyt nh khi ng qu trnh lp k hoch, h cn phi chc chn rng Cng ty sn sng bt u. Nu vic lp k hoch l mi i vi Cng ty, ban lnh o phi tin hnh rt cn thn. iu quan trng l nhn ra c cng vic lp k hoch cng ty s tin hnh tt nht khi: Cng ty c ban lnh o c kin thc v c t chc tt Cng ty c cc knh thng tin ni b cng nh vi bn ngoi tt Cng ty ci m i vi tng mi, sn sng ci tin v chuyn i Cng ty khng b qu nng n v cc quy tc v bnh quan liu giy t
Since there is no "blueprint" for the CDP process, the management needs to be ready to search for the right planning mix, considering political expectations, social responsibilities, available resources and funds. Prior to the start of the corporate planning process several questions need to be addressed and clarified, e.g.: Who is involved in the corporate planning process? What are the tasks? What is the approach, schedule, what are the tools? working
Do khng c "khun mu" no cho qu trnh lp CDP, ban lnh o cn c cch lp k hoch mt cch ph hp nht cho mnh, c xem xt v cc mt chnh tr, trch nhim x hi, ngun lc v kinh ph sn c v.v. Trc khi bt u qu trnh lp k hoch cng ty, c nhiu cu hi cn phi c cp v lm r, v d: Ai tham gia vo qu trnh lp k hoch? Nhim v phi lm l g? Cch tip cn no, thi biu lm vic v cng c g? Kt qu cng vic ra sao v yu cu v thi gian th no? Ai a ra hng dn, ngun ngoi lc l nhng g? Chi ph ra sao? t chc qu trnh lp k hoch cng ty, c th s dng nhng hng dn sau y: Hng dn s 1 - Xc lp r rng nhng mong mun Quyt nh ci m cng ty mong mun l g v thng bo cho tt c nhn vin tham gia cng nh nhng c quan lin quan bn ngoi khc
What is the extent of inputs and time requirement? Who provides guidance, what are the external resources? What are the costs?
For organizing the corporate planning process the following guidelines can be used: Guideline No. 1 Define expectations clearly Determine what is expected and communicate this to all participating staff as well as related external institutions (PC, DoC), who will be involved in developing
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the CDP.
(UBND, S Xy dng v.v), nhng bn s tham gia xy dng CDP. What issues should the plan address? Obtain a definitive statement from the Nhng vn no cn ch ra trong k Director stating the expected outputs of hoch? the CDP. Khng nh dt khot (ca Gim c) v Circulate an outline to all major nhng kt qu mong mun ca CDP. participants in the process. Chuyn bn k hoch phc tho cho tt c cc thnh vin chnh tham gia. Hng dn s 2 - Ch r phm vi quy trnh nh ra phm vi ca bn K hoch Cng ty. Quyt nh thi gian k hoch l bao nhiu v nhng loi ch bao hm l g? Ni chung, nn lp k hoch cho khong thi gian va a n v ti trng thi mong mun (ti thiu l ba v ti a l mi nm, tt nht l nm nm). Quyt nh phm vi t chc ca k hoch l g? Bn k hoch s p dng cho ton n v hay ch vi phng ban hay n v trong cng ty? Hng dn s 3 - t c ng thun vi cc bn lin quan Tin n, xem xt s ng thun vi nhng bn lin quan ch yu trong lp k hoch s din ra nh th no. Cng vy, xt xem lm th no nhng bn hu quan khc nhau s tham gia vo qu trnh. Chun b cc bc s tin hnh trong qu trnh lp k hoch. Hng dn s 4 - Hnh thnh nhm lp K hoch cng ty Hon tt vic hnh thnh t cng tc lp CDP. Quyt nh ai s tham gia, nh ra cc v tr v trch nhim v xc lp yu cu v ngun lc. Tuy nhin, phng php tip cn, trn thc t, ca qu trnh lp k hoch cng ty s ph thuc vo chnh n v v ban lnh o ca n. Nu trong qu kh, lnh o khng thnh cng vi lp k hoch cng ty th cch tip cn nghing v t di ln l cn thit. Nu n v c quy m nh th vic ny c thc hin bi nhm khng chuyn (huy ng tm thi t cc b phn trong cng ty) c th s tt hn. Cc n v ln thng nghing v cch lp k hoch mang tnh chnh thng-chnh quy hn. Tuy nhin, theo cch chnh thng ny nu c qu nhiu quy tc/quy nh c th lm gim s sng to sng kin v tng mi. Qu trnh lp CDP nn ci m khng nn quan liu, mang nng tnh nghi thc, hnh thc.
Guideline No. 2 Define the scope of the process Determine the scope of the Corporate Plan. Decide what the planning period is and what kinds of topics are covered? Generally, the planning period should cover enough time to shift the direction of the organization towards a desired situation (min. three max. ten years, best five years). Decide what is the organizational scope of the plan? Will the plan cover the entire organization or maybe certain divisions or units only? Guideline No. 3 Obtain stakeholder agreement Reach consensus with the essential stakeholders on how the planning process will work. Also, determine how different stakeholder groups will be involved in the process. Prepare a sequence of steps which will guide the process. Guideline No. 4 Formation of the CDP planning group Finalize the formation of a specific CDP planning committee (task force). Decide who will be involved, define the positions and responsibilities and determine resource requirements. However, the actual approach used for corporate planning process will depend upon the organization and the management itself. If upper-level management has been unsuccessful in the past with corporate planning, then a more bottom-up approach is needed. If the organization is small, then a more informal team approach may work well. Larger organizations tend to favor a more formal process. However, too much formality can lower creative thinking and new ideas. The CDP process should be open and not ritualistic.
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PHASE 3: ASSESSING THE CURRENT SITUATION (INSTITUTIONAL ANALYSIS)

Once management has organized the process, the next step in the process is to analyze the current Company organizational and management situation. To achieve this the organization needs to take a hard look at itself Answering questions such as: What is the current situation? What are the future goals? What are the alternatives?
GIAI ON 3: PHN TCH THC TRNG (PHN TCH TH CH)

Khi ban lnh o thit lp quy trnh, bc tip theo l phn tch thc trng v t chc v qun l ca cng ty. thc hin c, cng ty cn nghim khc nhn nhn chnh mnh Tr li nhng cu hi nh: Hin trng l g? Mc tiu tng lai ra sao? Nhng la chn khc ca chng ta l g? Nhm nh gi thc trng ca cng ty, ban lnh o cn thu thp, nh gi v trao i, chia s thng tin cc bn lin quan v cn b qun l hiu c tnh hnh thc ti. Vic ny s bao gm nh gi nhng g lm c trong qu kh, lm r chc nng nhim v hin nay, phn tch im mnh, im yu, c hi v thch thc i vi cng ty. Ban lnh o cng cn hiu c mi trng bn ngoi - nhng quy nh hin hnh, xu hng khch hng, xu hng cng ngh, thay i v dn c, v x h vv.. Cng tc t nh gi cc mt ca cng ty c cc cng ty thc hin trong thng 2/2005 cng nh Bn Phn tch v khuyn ngh ca nhm t vn d n tin hnh thng 10/2005 s c dng lm c s tham kho cho phn tch th ch ny ca cng ty.
In order to assess the Companys current situation, the management needs to collect, evaluate and disseminate information so that all stakeholders and senior staff understand the current situation. This will involve a review of past history, a critique of the current mission statement, analysis of organizational strengths, weaknesses, opportunities, and threats. Management will also need to understand the external environment - current regulations , customer trends, technology trends, demographic changes, etc. The Institutional Self-Assessment carried out by the WW Companies in February 2005 as well as the Institutional Assessment done by the WWM Advisory team in October 2005 shall be used as a reference for this Institutional Analysis of the Company.
Data Collection and Information

Data Collection and the gathering of relevant Company information is required for the preparation of a comprehensive institutional analysis. Information can be collected through surveys, questionnaires, interviews, and other analytical techniques. Some of the issues that are relevant for the institutional analysis include the following topics: Development of a firm understanding of the tasks and objectives of the Company with reference to its purpose and tasks.
Thu thp s liu v thng tin

Thu thp S liu v thng tin lin quan n cng ty l bt buc tin hnh phn tch t chc mt cch ton din. Thng tin c th thu thp thng qua kho st, iu tra, phng vn v cc k thut phn tch khc. Sau y l mt s vn lin quan n phn tch tnh hnh t chc: Xy dng v nng cao nhng hiu bit v nhim v v mc tiu ca Cng ty da trn mc ch v nhim v chung.
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The key stakeholders perceived mission and vision for the Company in the coming years. The key stakeholders perceived policies on which the Companys management is to be based. The local statutory and other constraints under which the Company must operate. An outline of the functions, which the Company will be required to perform, both internally and externally. Perceived levels of service appropriate for the Companys area of management, including coverage of systems, broadly acceptable operating levels of environmental impact and achievable levels of cost recovery. Relevant data on socio-economic conditions in the Wastewater Company area of operation. An inventory of the assets to be managed by the Wastewater Company, their value, condition and schedule for handover. An inventory of human resources currently working within the Wastewater Company. Any proposals for development of facilities in the coming three to five years. Any other data necessary to prepare financial forecasting. Wastewater Company proposals for taking into account the interests of their customers. Key risks and uncertainties that should be considered in formulation of the Corporate Plan.
Cc bn lin quan chnh cn nm c s mnh v tm nhn ca Cng ty trong nhng nm ti. Cc bn lin quan chnh cn nm c chnh sch m ban qun l s da vo qun l cng ty. iu kin lut php a phng v nhng tr ngi khc chi phi hot ng ca Cng ty. Tm tt nhim v, chc nng m cng ty phi thc hin i vi c bn trong v bn ngoi. Thy c cc mc dch v ph hp trong lnh vc qun l ca Cng ty bao gm mc chung ca c cng ty, mc tc nghip/thc hin hay vn hnh trn din rng nh hng n mi trng v mc bi hon chi ph c th t c. S liu lin quan n iu kin kinh t x hi trong khu vc, a bn m Cng ty Nc thi ang hot ng. Bn thng k ti sn s do cng ty Nc thi qun l, gi tr cc ti sn ny, tnh trng ca chng v thi gian bn giao. iu tra ngun nhn lc hin ti ang lm vic trong cng ty Nc thi. Nhng xut, ngh v trang b thit b trong thi gian ba n nm nm ti. S liu cn thit khc cho d bo ti chnh. xut b sung quyn li khch hng ca Cng ty Nc thi. Nhng ri ro chnh v nhng thay i c th c cn c xem xt trong khi hnh thnh K hoch Cng ty.
The CDP task force will conduct a situational analysis by following a series of steps, such as the following: 1. Collect background information. Start with the history of the Company, its current mission, significant changes, stages of growth, etc. Have someone give a presentation on the history of the organization. Reach consensus on how successful the organization has been in the past few years.
T cng tc xy dng CDP s thc hin nh gi thc trng qua mt lot cc bc, v d: 1. Thu thp thng tin c bn. Bt u vi lch s Cng ty, nhim v hin ti, nhng thay i ng ch , cc giai on tng trng vv.. ngh ngi i din trnh by v lch s cng ty. Cng i ti nhng nht tr v ng thun v nhng thnh cng trong vi nm qua.
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2. Assess the most significant strengths and weaknesses of the organization. Reach an agreement with the stakeholders that will help in the development of corporate objectives. 3. Next, develop a list of significant opportunities and threats facing the organization's future. Management will need to gather information about external forces customers, competition, social trends, technology, political, etc. If the CDP task force comes up with a long list, then the main stakeholders and decision makers should be asked to prioritize the list for the most significant eight issues and reach consensus on prevailing opportunities and threats. 4. Once the corporate strengths, weaknesses, opportunities, and threats, are identified, the management needs to review the mission statement. Does it still fit? Should it be broader or more narrowly focused? 5. The results of the Institutional Analysis should be thoroughly discussed internally and presented to the Company stakeholders prior to the commencement of the CDP preparation process.
2. nh gi nhng im mnh v im yu ng ch ca n v. Tin ti thng nht vi cc bn lin quan s h tr qu trnh xy dng mc tiu ca cng ty. 3. Tip theo, lp danh mc nhng c hi v thch thc (t mi trng bn ngoi) ng ch m n v phi i mt trong tng lai. Ban lnh o cn thu thp thng tin v ngun ngoi lc - khch hng, cnh tranh, xu hng x hi, cng ngh, chnh tr .vv Nu t cng tc lp CDP a ra danh sch c nhiu mc th cc bn lin quan v nhng ngi ra quyt nh cn xp loi u tin cho tm vn ng ch nht v tin ti thng nht danh sch nhng c hi v th thch ch yu. 4. Khi xc nh c im mnh, im yu, c hi v th thch ca cng ty, ban qun l cn xem xt cng b s mnh. Liu n c cn hp l? C nn m rng ra hay ch trng vo phm vi nh hn? 5. Kt qu phn tch cc mt t chc nh trn nn c bn bc cng hiu v thng nht trong ni b v trnh by cho cc bn lin quan trc khi bt u qu trnh lp CDP.
Outcomes of the Institutional Analysis

At the heart of Instiutional Analysis is the need to better understand what is going on and to properly account for what is happening. The main output from Institutional Analysis is to compile a list of critical issues. A list of six to eight critical issues is the basis for preparing a formal corporate plan. It is helpful to categorize critical issues in relation to significance and probability of occurrence. There are many kinds of analyses and formats existing. A SWOT (strength, weakness, opportunities, threats) is a common format for validating and illustrating the Companys prevailing corporate position. The following matrix is a sample presentation of results of a SWOT analysis:
Kt qu ca Phn tch cc mt ca th ch
Tm im ca Phn tch th ch l cn hiu r nhng g ang din ra v gii thch hp l c iu g ang xy ra. Kt qu chnh ca Phn tch l a ra v l gii c danh sch cc vn ch yu. Danh sch ca su n tm vn ct li nht s l c s son k hoch cng ty chnh thc. Phn loi nhng vn ch yu theo s lin h ti tm quan trng v kh nng xy ra ca n l rt hu ch. C nhiu kiu phn tch. SWOT (im mnh, im yu, c hi, e da/thch thc) l kiu ph bin dng kim chng v minh ho v th ca Cng ty. Ma trn di y l mu trnh by v d v kt qu phn tch SWOT:
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o o o
Strengths Focus on core business Strong commitment by Management and Owner Good horizontal relations (between prov. institutions) and vertical linkages (to different levels of local government) The Management reorganizes clear tasks and functions Weaknesses Lack of staff competence Weak community interaction Short term planning, reactive and ad hoc performance Opportunities Improving autonomy and accountability Development of corporate identity Development of corporate excellence Reforms and open door policy Threats Financial dependency on subsidies Lack of completion because of monopolistic nature of the business Insufficient regulatory support
o o o
im mnh Ch trng vo lnh vc kinh doanh trng tm C s cam kt mnh m ca Ban lnh o v Ch s hu C quan h chiu ngang (gia cc t chc c quan trong tnh) v cc mi lin h ngnh dc (n cc cp khc nhau ca chnh quyn a phng) tt Ban lnh o t chc li nhim v v chc nng r rng im yu Thiu cn b c nng lc Giao tip cng ng yu Lp k hoch ngn hn, hiu qu kinh doanh thp, tht thng. C hi Tng cng s t ch v tn nhim Xc lp v th ca Cng ty Cng c s trng cng ty Chnh sch ci cch v m ca Th thch Ti chnh ph thuc vo tr cp Thiu hon chnh do bn cht c quyn ca loi hnh kinh doanh Thiu h tr php l cn thit
o o
o
o o
o
o o o
o
o o
o o
o o
o
o o o
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PHASE 4: PREPARATION OF CORPORATE DEVELOPMENT PLANS

This section describes the steps of the Corporate Development Plan (CDP) preparation process, including the following topics: 1. Define Mission, Vision, and Values 2. Synthesize Institutional Analysis and Policy Statement into Corporate Strategy Strategic Corporate Goals
GIAI ON 4: SON K HOCH PHT TRIN CNG TY

Trong phn ny chng ta s bn v cc bc ca qu trnh lp K hoch pht trin cng ty (CDP) vi cc ch sau: 1. Xc nh s mnh, tm nhn v cc gi tr ca cng ty (cng ty theo ui)
2. Tng hp cc phn tch, nh gi v a chnh sch c xy dng vo Chin 3. Formulate Corporate Strategies and lc cng ty
4. Develop Specific Programs and Action Plans in Support of Strategy and Goals 5. Prepare Financial Plan 6. Analyze Customer Affordability 7. Calculate Service Tariff 8. Publicize Draft CDP, conduct Public Hearings and seek PPC Approval
3. Xy dng chin lc cng ty v cc Mc tiu chin lc 4. Xy dng Chng trnh v K hoch hnh ng c th thc hin Chin lc v Mc tiu. 5. Chun b k hoch ti chnh 6. Phn tch kh nng chi tr ca khch hng 7. Tnh ton gi dch v 8. Ban hnh bn tho CDP, ly kin gp ca nhng ngi lin quan v trnh UBND Tnh ph duyt
Step No 1 Prepare Policy Statement: Define Mission, Vision and Values

Mission, Vision and Values Policy Statements need to be formulated, clear and measurable, for providing guidance to the Companys direction of development. A policy statement is a general rule which expresses limits within which action should occur. Policies are developed from past experiences and problem areas and/or for a potential business opportunity or problem area, which the owners or the management of the Company consider important enough to warrant policy development. Clear and comprehensive statements of policy allow managers to make viable corporate decisions. They can also prevent decisions being made on an ad hoc basis. As well, they provide for continuity in Company direction should changes occur in key management staff.
Bc s 1 Son Cng b Chnh sch: xc lp S mnh, Tm nhn v cc Gi tr

Cng b v s mnh, tm nhn v cc gi tr ca Cng ty cn phi chun mc, r rng v c th o lng c, i vi cng ty l ng li hay nguyn tc ch o nh hng pht trin ca cng ty. Chnh sch c a ra hay cng b l nhng nguyn tc v phm vi, gii hn m cc hot ng din ra bn trong n. Chnh sch c xy dng t nhng kinh nghim trong qu kh v nhng lnh vc c vn v /hoc t c hi kinh doanh tim nng hay nhng vn t ra m lnh o cng ty hay cp trn cho l quan trng. l c s cho vic xy dng chnh sch. Cng b chnh sch r rng v ton din s cho php ban lnh o a ra nhng quyt nh kh thi cho cng ty. Chng cng c th hn ch quyt nh thiu c s. Cng nh vy, chng mang li tnh lin tc, n nh trong nh hng ca cng ty (nht l khi c thay i trong nhng cn b qun l ch cht).
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It is very important that the concerned Companys stakeholders and management develop a common understanding when defining their view of the Companys future, including: The Mission Statement of the Company which describes the reason to be and core objective(s) for the Company to exist. The Vision Statement of the Company describe what the Company wants to be and how the Company will appear in the future. This should be described in terms of standards, customer and community services, social and fiscal commitments, etc. The Values Statement of the Company describing the attributes that will govern the Companys management and operations.
iu rt quan trng na l cc bn lin quan v ban lnh o Cng ty cn to ra c hiu bit chung khi xc nh tm nhn ca h v tng lai ca cng ty, vic ny bao gm: a ra S mnh ca Cng ty - m t l do v mc tiu trng tm cng ty tn ti. a ra Tm nhn ca Cng ty - m t trng thi m Cng ty mun tr thnh/t c trong tng lai v hnhh nh ca Cng ty s nh th no trong tng lai. iu ny nn c miu t v cc tiu chun-chun mc, v khch hng v dch v cng ng, cam kt x hi v ti chnh...vv a ra Gi tr ca cng ty - miu t c trng (v gi tr hnh vi, quan im v.v) s chi phi vic qun l v hot ng ca cng ty.
Step No 2 Synthesize Institutional Analysis and Policy Statement into a Corporate Strategy
The results of the Institutional Analysis and the agreed Policy Statements will be synthesized by the management. This exercise is important for identifying linkages, contradictions, and/or overlaps among the findings in the assessment and the formulated policy statement. A common approach for setting up the corporate strategy is the critical issues approach by looking at critical performance areas which are identified in the Institutional Analysis, e.g.: customer base, service quality, financial efficiencies, staff performance, public image, etc. The results of the Institutional Assessments and the indications found in the mission statement, the values, and the vision of the future. Once this is done the CDP task force team will need to formulate a core development strategy for the Company to reach the formulated future vision. This should be described in terms of changes that need to be taken. The question to be answered is ...how do we get from where we are now (as defined in the analysis) to where we want to be (in line with the policy statement)...? This process should emphasis on a realistic approach that is attainable within the limits of the Company.
Bc s 2 Tng hp Bn Phn tch th ch, v bn Tuyn b v chnh sch vo chin lng cng ty
Kt qu ca Phn tch Th ch v Tuyn b chnh sch c nht tr s do ban lnh o tng hp li. Cng vic ny quan trng i vi vic xc nh cc mi lin kt, nhng mu thun cn tn ti, v/ hoc chng cho trong cc kt qu ca s phn tch nh gi v bn Tuyn b chnh sch c vch ra. Cch tip cn thng thng i vi vic xy dng chin lc cng ty l cch tip cn tp trung vo cc vn ch yu nht, cc mt hot ng cn ch trong qu trnh phn tch, v d: khch hng, cht lng dch v, hiu qu ti chnh, nng lc nhn vin, hnh nh cng ty, vv.. Kt qu ca phn tch, nh gi v th ch c a vo trong s mnh, gi tr v tm nhn tng lai ca cng ty.. Khi cng vic ny c hon tt, t cng tc lp CDP cn xy dng chin lc pht trin chnh cho Cng ty t c v th xc lp trong tm nhn tng lai. Ni dung ny nn m t theo nhng thay i cn tin hnh. Cu hi cn tr li l "...lm th no chng ta c th n ch chng ta mun (theo Tuyn b chnh sch) t im hin ti (nh xc nh trong cc nh gi)...?. Qu trnh ny cn nhn mnh vo tip cn thc tin m Cng ty c th t c trong kh nng ca mnh.
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At this point the CDP task force team should not develop any specific mechanisms, measures and proposals rather, they should formulate the overall idea about how the Company will improve its performance and achieve its objectives. Examples of core strategies for a Company are:
Ti im ny, t cng tc lp CDP khng nn xy dng bt k c ch, bin php v xut c th no - thay vo , h nn hnh thnh tng tng quan v vic lm th no cng ty s ci thin c hiu qu hot ng v t c mc tiu ca n. V d v chin lc trng tm i vi mt cng ty nh sau:
TNG khch hng v M RNG phm vi vng dch v CUNG CP dch v c cht lng ph hp vi mong mun ca khch hng TNG CNG s tham gia v xy dng lng tin ca cng chng U QUYN v tha nhn/nh gi ng ng gp c bit ca nhn vin CI THIN nng lc ti chnh v li nhun thng qua "k hoch hnh ng ci thin doanh thu" LP RA ban qun l Nc thi c ton quyn qun l c s h tng thot nc v x l Nc thi.
EXPAND our customer base and service coverage DELIVER quality services in accordance to customer expectations BUILD public participation and trust EMPOWER and recognize each employee's unique contribution IMPROVE financial strength and profitability through a revenue improvement action plan SET-UP a wastewater management department that is in full control of all drainage and wastewater infrastructure.
Step No 3 Bc s 3 Formulate Strategic Corporate Goals Xy dng mc mc tiu chin lc cng
ty
Formulating strategic goals is the next layer within the CDP process, resembling the mainstay of the corporate planning process. Goals usually flow from each corporate strategy. Strategic goals illustrate the key targets the Company intends to achieve for accomplishing its mission and drive towards the Companys formulated vision statement. The emphasis is the development of strategic corporate goals that are in line with the formulated strategies, by quantifying each agreed strategy. Hence, these goals should be SMART, meaning: Specific, Measurable, Achievable, Realistic and Time-based.
Hnh thnh nhng mc mc tiu chin lc l bc tip theo trong qu trnh lp CDP, cng vic ny ng vai tr chnh trong qu trnh lp k hoch cng ty. Mc mc tiu thng xut pht t mi chin lc ca cng ty. Cc mc mc tiu chin lc minh ho mc tiu ch yu m cng ty mun t ti hon thnh nhim v v a cng ty n v th xc nh trong Tm nhn c a ra trc . im nhn mnh y l vic xy dng cc mc mc tiu chin lc cng ty ph hp vi chin lc c xc nh bng cch lng ho cho mi chin lc ra. Theo , cc mc mc tiu cn theo cc tiu chun SMART, c ngha l C th (Specific), o lng c (Measurable), t c (Achievable), Thc t (Realistic) v Trn cn c thi gian (Time based).
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Strategic corporate goals can relate to technical, financial or organizational aspects of service delivery or enterprise performance; however, they should relate to the Companys development strategy. Examples of strategic goals include:
Cc mc mc tiu chin lc cng ty c th lin quan n kha cnh k thut, ti chnh hay t chc ca cc dch v cung cp hay hot ng ca doanh nghip; tuy nhin chng cn c lin quan vi chin lc pht trin ca Cng ty. V d v mc mc tiu chin lc bao gm:
Mc tiu k thut: nh, Gim tn tht v l do k thut t 40% xung 30% trong nm 2008 hay 60% dn s s c kt ni vi h thng thu Nc thi trong nm 2010. Mc tiu ti chnh: nh, p dng biu gi dch v khch hng trong nm 2007 v t ho vn vo nm 2010 hay Huy ng kinh ph duy tr/phc hi 50% h thng thot nc hin ti vo nm 2012 Mc tiu t chc: nh, Lp ra b phn qun l Nc thi c hiu qu vo nm 2007 hay iu chnh lc lng lao ng thnh 5 ngi trn 1.000 u ni cng vo nm 2008
Technical objectives: e.g., Reduce technical losses from 40% to 30% by 2008 or 60% of population is connected to the wastewater collection system by 2010. Financial objectives: e.g., Introduce customer tariff by 2007 and break-even by 2010 or Mobilize sufficient funding to rehabilitate 50% of existing drainage network by 2012 Organizational objectives: e.g., Set up a functional and efficient Wastewater Management Department by 2007 or Adjust workforce to 5 persons per 1.000 connections by 2008
In order to focus limited resources effectively, it is advisable to limit the total number of strategic corporate goals to a maximum of five. Although critical issues are the main determinant of strategic corporate goals, the following issues need to be considered: Guideline No. 1 Assessment of available resources Available resources that will affect what management can do. Strategic corporate goals should be developed based on the best use of resources. Guideline No. 2 Strategic corporate goals need to be realistic and attainable Tradeoffs between upper and lower management. Upper-level management will set ambitious goals that are difficult for lower-level managers to meet. Therefore, a negotiation needs to take place between upper and lower management on final strategic corporate goals.
tp trung v s dng c hiu qu ngun lc (hin ti l c hn), khuyn ngh nn gii hn tng s mc mc tiu chin lc s ti a l nm (5 mc tiu). Mc d nhng vn ct li l nhn t quyt nh ca mc tiu chin lc, nhng nhng vn sau y cng cn phi xem xt. Hng dn s 1 nh gi ngun lc sn c Ngun lc sn c s nh hng n nhng g ban lnh o c th lm. Mc mc tiu cng ty nn xy dng da vo vic khai thc tt nht ngun lc. Hng dn s 2 - Mc mc tiu cn phi thc tin v c kh nng t c Cn tho thun gia qun l cp trn v cp di. Qun l cp trn c th s a ra cc mc mc tiu tham vng, gy kh khn khi p ng nhim v cho qun l cp di. V th, cn c bn bc gia cp qun l trn v di i vi nhng mc mc tiu ca cng ty.
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Guideline No 3 - Incorporation of management experience Past performance adjusted for future trends should fit with the goals. The aim is to identify what the Company is capable of doing. Past performance is a good indicator of capabilities.
Hng dn s 3 - Tha k kinh nghim qun l Vic s dng nhng kinh nghim trc y p dng cho tng lai cn ph hp vi cc mc mc tiu Cng ty. Mc ch l xc nh nhng g cng ty c kh nng thc hin. Kt qu hot ng trc y chnh l ch s tt v kh nng thc hin. B sung vo nhng hng dn trn y, cc mc mc tiu chin lc nn c gng p ng nhng iu kin sau: 1. Mc mc tiu chin lc cn phn nh c chnh sch ca cng ty ra. 2. Xt v mt chi ph, thi gian, nhn s v cc yu cu khc, cc mc mc tiu chin lc cn c nhng ngi phi thc hin chng chp nhn, ng . 3. Cc mc mc tiu chin lc khng c cng nhc v c th iu chnh khi c nhng thay i ngoi d kin. 4. Cc mc mc tiu chin lc cn mc c th cho php xc nh c mc thc hin tin . 5. Cc mc mc tiu chin lc nn n gin, d hiu v biu th trch nhim ca cc lnh vc c th Cn b ch cht ca n v nn tham gia xy dng cc mc mc tiu pht trin ca cng ty Nc thi ni chung, v c bit l tham gia vo vic xc nh cch tip cn v mc mc tiu i vi h thng thu v x l Nc thi mi . Cng vi vic xy dng cc mc mc tiu chin lc, ban lnh o v t cng tc lp CDP s thng nht v xy dng cc Ch s nh gi hiu qu hot ng, v xem nh l b phn quan trng ca qu trnh lp k hoch v qun l cng ty. Ch s nh gi hiu qu hot ng l phn b sung cho cc mc mc tiu chin lc ca Cng ty. Tuy nhin, trong khi "mc mc tiu chin lc" cp n thnh qu "chung" ca mc tiu th Ch s nh gi hiu qu hot ng li cp n vic xem xt nhng g "ang din ra" ci thin, hon thin hot ng kinh doanh ca n v v tiu chun dch v. Bng cch chn la cc ch s ni trn v theo di thay i nh k ca chng, ngi qun l c th thy c tin trnh thc hin i vi vic kinh doanh ca cng ty.
In addition to the above guidelines, strategic corporate goals should attempt to meet the following conditions: 1. Strategic corporate goals should clearly support the Companys policy statement. 2. Strategic corporate goals should be acceptable to those who have to implement them in terms of costs, time, staffing, and other requirements. 3. Strategic corporate goals are not rigid and should allow for change given unplanned events. 4. Strategic corporate goals should be specific enough to allow for measuring progress. 5. Strategic corporate goals should be simple, easy to understand, and convey responsibilities to specific areas. Senior managers of the enterprise should jointly formulate, in general, the goals for the development of the WW Company and, in particular, set the approach and targets for the new wastewater collection and treatment system. In addition to the formulation of strategic corporate goals, the management and the CDP task force shall agree on the formulation of Performance Benchmarks, which resemble an important part of the corporate planning and management process. Performance benchmarks are complementary to the Companys strategic goals. However, whereas strategic goals refer to a one-time achievement of a set target, performance benchmarks refer to an on-going quest for improvement of corporate performance and service standards. By selecting performance benchmarks, and periodically monitoring their changes, the managers can readily observe the progress made towards corporate performance.
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Once the formulated strategies are supported through the setting of strategic corporate goals, the Company needs to develop programs and action plans that will help the accomplishment of each goal. While the definition of goals must precede formulation of specific actions, the process can be inter-active: if initially defined goals are unattainable, they can be modified later in the planning process, prior to formulation of new activities.
Mt khi chin lc c xy dng, c h tr thng qua vic thit lp cc mc mc tiu chin lc, cng ty cn xc lp cc chng trnh v k hoch hnh ng thc hin, t c tng mc mc tiu. Do vic xc nh cc mc mc tiu phi cp n vic lp ra nhng hnh ng c th nn qu trnh ny c th xem l qu trnh tc ng qua li ln nhau, theo : nu mc mc tiu xc nh ban u l khng th t c, chng c th c iu chnh sau ny trong qu trnh lp k hoch trc khi xy dng hot ng mi.
Step No 4 Develop Specific Action Plans in Support of Corporate Strategy and Strategic Corporate Goals
Developing operating or action plans are the next major step in the CDP process. An action plan is a step by step plan and will list all activities that need to be completed to reach the defined corporate strategies and strategic corporate goals.
Bc s 4 Xy dng K hoch hnh ng c th trn c s Chin lc cng ty v v cc mc mc tiu chin lc

Xy dng k hoch hot ng hay k hoch hnh ng l bc chnh tip theo trong qu trnh lp CDP. K hoch hnh ng l bn k hoch tng bc, trong lit k tt c cc hot ng cn thit phi hon tt t c chin lc v cc mc mc tiu chin lc cng ty c xc lp. K hoch hnh ng cn chi tit cp c th qun l c v lng ghp vo ma trn k hoch tng th. Cc k hoch hnh ng ring r s biu th cc chng trnh v hot ng cn thit cng c cc mc mc tiu xc lp ca Cng ty, t nht, cn ch ra nhng vn trng tm v lnh vc hot ng sau y: Quan h i ngoi/vi bn ngoi C cu qun l v quy trnh th tc qun l ni b cng ty C cu t chc cng ty v phm vi hot ng ca tng b phn trong cng ty v quan h gia chng vi nhau. Qun l ti chnh v tin thu ca khch hng Qun l khch hng Qun l ti sn Qun l ngun nhn lc
Action plans need to be detailed to a manageable degree and integrated into an overall planning matrix. The individual action plans shall describe the required programs and activities that are supporting the Companys formulated goals, addressing, at least, the following core issues and functional fields of operation: External relations procedures
Internal management structures and

Company structure and interfaces Financial management and Customer tariff Customer management Asset management Human Resource Management
It is important to develop action plans comprehensively and to allocate resources realistically. Each identified program and task shall be supported by a manageable timeline, the person and respective institution in-charge need to be named, and a tentative cost-estimate needs to be identified and documented. If resources
iu quan trng l cn xy dng k hoch hnh ng mt cch ton din v phn b ngun lc mt cch thc tin. Mi "chng trnh" v "nhim v" a ra cn phi c cng c bng mt tin trnh c th kim sot c, nhng ngi v n v "c giao trch nhim" cn phi c nh danh, v phi c vn bn v "d ton chi ph" . Nu thiu ngun
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are insufficient or there is an excess of resources, then the strategies and corporate goals should be re-evaluated. Generally, the action plans should be prepared by the line managers or respective Heads of Departments and Sections. These plans will not include any areas of work or any activities that are outside the control of the teams authority. The following guidelines, relating to the formulation of action plans, are given: Guideline No 1 Roles and responsibilities Action Plans usually assign responsibilities and define the roles people will play in accomplishing the defined strategies and goals. Guideline No. 2 - Flexibility is a key requirement Action Plans are routinely up-dated as management learns more and gains operational experience. An incremental trial and error approach is often the best approach.
lc hay d tha, th phi iu chnh li chin lc v mc mc tiu cng ty. Ni chung, k hoch hnh ng nn do cn b qun l tng b phn chc nng hay Trng phng ban tng ng chun b. Nhng k hoch ny s khng hm cha bt k lnh vc cng vic hay hot ng no khng thuc phm vi quyn hn ca n v. Sau y l nhng hng dn v vic son tho k hoch hnh ng: Hng dn s 1 - Vai tr v trch nhim K hoch Hnh ng thng gn trch nhim v quy nh vai tr cho nhng ngi s thc hin chin lc v cc mc mc tiu vch ra. Hng dn s 2 - S mm do l yu cu quan trng V ban lnh o s rt ra c nhng bi hc v c thm c kinh nghim iu hnh nn k hoch hnh ng cn c cp nht, iu chnh thng xuyn. Phng php tip cn Sai u sa y l cch tip cn tt nht. thng c s dng Hng dn s 3 - Tp trung vo cc mc tiu CDP K hoch hnh ng cn cht ch p ng c cc mc tiu cng ty, nhng cng phi linh hot va cho php s sng to v mm do Hng dn s 4 - Yu cu lp s Gant K hoch hnh ng thng bao gm khung thi gian v thi hn cui hon thnh nhim v. thc hin iu ny v theo di qu trnh thc hin, nn vch ra mt s khung thi gian n gin theo hin th cc hot ng thc t cn hon thnh v lng thi gian mong i cn cho mi bc (s Gant). Hng dn s 5. - Yu cu lp k hoch ngun nhn lc Cn xc nh r yu cu v nhn lc cn cho vic thc hin k hoch hnh ng, vi i ng nhn vin hin ti th phi giao nhim v cho h, trong trng hp yu cu thm nhn vin cha c b sung nhn s mi th phi tuyn dng, c th t ni b hay ngoi cng ty.
Guideline No 3 Focus upon CDP goals and objectives Action Plans need to be tight enough to meet corporate objectives, but loose enough to allow for creativity and flexibility.
Guideline No. 4 Gant chart requirement Action Plans usually will include a timeline or deadline for completing tasks. To accomplish this and to monitor the implementation process simple timeline charts should be devised that show the actual activities to be completed and the amount of time it is expected that each step will take. Guideline No 5 Manpower resource planning requirement The manpower requirements needed for the implementation of the action plan need to be identified, and in the case of existing staff, tasks allocated and in the case of requirements that are unfilled new staff need to be recruited, either from inside or outside the Company.
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Guideline No. 6 Financial resource planning requirement A specific financial budget, comprising capital expenditures (CAPEX) and operational expenditures (OPEX) projections that are based upon real cost and experience, needs to be prepared to support each of the action plans developed. The combined costs of all action plans will be accumulated in the Companys financial plan.
Hng dn s 6 - Yu cu lp k hoch ngun ti chnh Ngun kinh ph c th bao gm c chi ph v vn (CAPEX) v cc khon chi ph vn hnh (OPEX) da trn chi ph v kinh nghim thc t cn c chun b h tr cho vic xy dng tng k hoch hnh ng. Chi ph ca tt c cc k hoch hnh ng s c tng hp vo k hoch ti chnh ca Cng ty.
Step No 5 Analyze Customer Affordability
Bc s 5 Phn tch kh nng chi tr ca khch hng

Trc khi la chn cc phng n v thu tin ca khch hng, iu cn thit u tin l phn tch kh nng chi tr ca khch hng i vi cc khung biu gi khc nhau t cch nhn ca khch hng. iu ny nn thc hin bng hnh thc kho st khch hng theo mu phiu chun.
Before selecting the preferred tariff scenario, it is first necessary to analyze the affordability of the different tariff scenarios from the point of view of the customers. This should be carried out in the form of a standardized customer survey format.
Step No 6 Calculate Service Tariff

In parallel with the elaboration of financial projections, the Company calculates the service tariff based on the following cost items: Production costs Maintenance costs Capital Investment costs Replacement cost
Bc s 6 Tnh ton biu gi dch v

Song song vi vic chun b k lng k hoch ti chnh, cng ty cn tnh ton biu gi dch v da vo nhng mc chi ph sau y: Ph sn xut Ph bo tr, duy tu h thng Ph s dng cc ngun vn u t Ph thay th
In most of the cases the wastewater service tariff will be charged to customers in addition to the prevailing water supply tariff. Hence, the CDP task force team should elaborate a number of tariff scenarios using different combinations of the water supply block tariff structure. Following the customer affordability analysis, the Company selects its preferred tariff scenario as part of the Financial Management section of the Corporate Development Plan. In the event that all calculated tariff options are unaffordable to customers, it will be necessary to repeat the tariff calculation procedures on the basis of different assumptions. Essentially, this involves:
Trong phn ln cc trng hp, gi dch v Nc thi s c tnh thm vo gi cp nc cho khch hng. V th, t cng tc cn chun b k lng nhiu phng n gi khc nhau vi nhng cch kt hp khc nhau. . Theo sau phn tch kh nng chi tr ca khch hng, Cng ty la chn biu gi ph hp, l mt phn ca mc Qun l ti chnh trong k hoch Pht trin Cng ty. Trong trng hp cc la chn biu gi tnh ton khng ph hp hp vi kh nng chi tr khch hng, cn phi tnh ton li trn c s nhng gi nh khc. c bit, vic ny lin quan n:
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authorities
reducing capital investment plans increasing subsidies from the provincial

reducing production costs
Gim chi ph sn xut Gim k hoch u t vn Tng vn cp t pha tnh
Step No 7 Prepare Financial Plan

During the tariff calculation process, the enterprise should also consider alternative sources of financing, such as loans or equity contributions from private investors that can be used to fill any financing gaps. In the case of a modest Capital Investment Plan, it will be possible for the Company to cover the operating costs and investment costs through customer tariff revenues. In the event of a more ambitious Capital Investment Plan, outside financing will probably be necessary. Hence, the decisions about financing of specific investment projects and/or comprehensive asset rehabilitation and replacement activities should be integrated in the Companys financial plan.
Bc s 7 Chun b k hoch ti chnh

Trong qu trnh tnh ton gi dch v, doanh nghip nn xem xt cc ngun kinh ph d phng khc v d vn vay hay ng gp ti sn t cc nh u t t nhn v.v m c th dng b sung cho phn kinh ph thiu ht . Vi mt K hoch u t vn (CIP) ng mc th Cng ty c th trang tri c mi chi ph vn hnh v u t thng qua tin thu t khch hng. Trong tnh hung CIP qu ln, c th phi huy ng ngun kinh ph bn ngoi. V th quyt nh v kinh ph u t c th v/ hoc cc hot ng khi phc ton din v thay th ti sn nn c kt hp vi k hoch kinh ph ca Cng ty.
Step No 8 Publicize Draft CDP, Public Hearing & Approval

The draft CDP needs to be publicized to ensure that the relevant stakeholders agree with the results of the planning process and will support the activities as they are implemented in the future. It is also important that the draft plan is presented to selected community and customer representatives for consultation and feedback purposes. At the public hearing, the PC and the Companys Director present the main components and costs of the plan and elicit comment and feedback from the authorities and from the Companys customers. The public hearing should facilitate consensus building with regard to the Companys core strategies, goals, planned specific actions, associated costs, government subsidies and proposed service tariff.
Bc s 8 Cng b bn tho CDP, Ly kin gp v Ph duyt

Bn tho CDP cn phi c cng b m bo s ng thun ca cc bn lin quan v kt qu ca qu trnh lp k hoch v bo m h s h tr cc hot ng c thc hin trong tng lai. Cng vi tm quan trng nh vy, bn tho cn trnh by cho cng ng v i din khch hng (nhng ngi c la chn) nhm mc ch ly kin t vn v phn hi ca h. Trong khi ly kin gp , UBND v Gim c Cng ty trnh by nhng thnh phn ch yu v chi ph ca bn k hoch v tip thu nhng kin phn hi t pha cc quan chc nh nc v khch hng ca cng ty. KHi ly kin gp cn t c s thng nht v quan im chung, gn vi nhng chin lc trng tm, cc mc mc tiu, k hoch hnh ng c th, cc khon chi ph ca cng ty, tr cp nh nc v gi dch v xut.
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Once the Company publicized the CDP and has gained general stakeholder consensus, the management needs to ensure that the process is formally accepted and that the results are approved by the PC.
Khi Cng ty cng bi CDP v thu c kin gp v c c s thng nht chung vi cc bn lin quan, ban lnh o cn bo m l qu trnh ny cn c chp thun chnh thc v cc kt qu cn c UBND ph duyt.
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PHASE 5: MONITORING AND EVALUATION (M&E)

Successful implementation of the approved CDP requires monitoring of the progress. Evaluation should be done on a regular basis (monthly, quarterly, etc.) with an emphasis on the following questions: How much progress has been made towards accomplishing the formulated tasks? In the event of delays or constraints: What is preventing the Company from moving forward? Is there a need to go back and revise the corporate strategies or goals? What adjustments should be made to the Action Plan?
GIAI ON 5: THEO DI V NH GI (TD & G)

thc hin thnh cng CDP c ph duyt cn c s theo di din bin qu trnh thc hin. Cng vic nh gi nn c thc hin trn c s thng xuyn nh k (Hng thng, hng qu ..vv) trong nhn mnh vo cc cu hi sau: tin trin c bao nhiu so vi vic phi hon thnh theo cc nhim v ra? Trong trng hp chm tr hay c kh khn: iu g cn tr qu trnh thc hin ca Cng ty? C cn thit phi xem xt li v iu chnh chin lc hay cc mc mc tiu khng? Cn phi iu chnh nhng g trong bn K hoch hnh ng? Mt cch theo di v nh gi K hoch hnh ng l so snh Ch s nh gi hiu qu hot ng vi kt qu hot ng thc t v so snh kinh ph d ton vi kinh ph thc hin thc t. Ngn sch c dng phn b ngun lc v quyt nh ti sn v dch v s c trin khai ra sao. Cng ty nn thit lp h thng TD & G ni b i vi CDP, h thng ny c th lin kt c vi H thng thng tin qun l (MIS) chung.
One way to monitor and evaluate an Action Plan is to compare a set of performance benchmarks with actual performance, and to compare the proposed budgets with the actual flow of funds. Budgets are used to allocate resources and determine how assets and services are deployed. The Company is advised to set up an internal CDP related M&E system that can be linked to a broader Management Information System (MIS).
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PHASE 6: CONTINGENCY PLANS

Because corporate changes and adjustments are part of the planning and decision making process, it is often useful to include contingency planning within the Action Plans. Contingency plans provide direction to operating personnel if unplanned events occur. For example, budgets scenarios can be prepared, including: (i) the expected budget, (ii) a budget if growth rates are 10% below expected, and (iii) a budget if growth rates are 20% below expected, etc. These alternative or contingency plans provide guidance based on a "what if" type analysis.
GIAI ON 6: K HOCH BT THNG/NGOI D KIN

Do thay i ca Cng ty v vic iu chnh/cp nht l mt phn ca cng tc lp k hoch v ra quyt nh, v th vic vic tnh n nhng yu t bt thng xy ra trong khi xy dng K hoch hnh ng c nhng ch li nht nh. K hoch bt thng gip a ra nh hng cho nhng ngi thc hin khi c nhng s kin khng d kin trc xy ra. V d v chun b ngn sch thc hin c tnh n cc phng n hay iu kin (i) ngn sch mong mun, (ii) khon ngn sch khi m mc tng trng di 10% so vi mong i v (iii) khon ngn sch khi m mc tng trng di 20% so vi mong i ..vv. Nhng k hoch thay th hay k hoch c tnh n din bin bt thng ny gip a ra nh hng gii quyt trong khi thc hin vi cc tnh hung khc nhau, trn c s phn tch theo cu hi nu...th sao?. Kiu k hoch bt thng cng c chun b theo mu ging nh K hoch hnh ng. Chng bao gm nhng hot ng ngn hn, trung hn v phc tho nhng hnh ng v bin php c th s c thc hin trong trng hp c din bin khng thun li ca nhng iu kin bn ngoi. Tuy nhin, mc chi tit nn c gi mc ti thiu, ch a thng tin n nh hng i hay cch gii quyt mi.
Contingency Plans are prepared in a similar format as the Action Plan. They cover the short to medium term and outline specific actions and measures to be taken in case of an unfavorable development of external conditions. However, the level of detail is kept to a minimum, providing enough information to set a new direction.
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PHASE 7: UPDATING THE CORPORATE DEVELOPMENT PLAN

The final step in the process of developing a CDP is to repeat the initial development process, as a means of revision and of assessment of progress and to redraft the plan for the next phase of implementation. The CDP process is a dynamic process (as illustrated in Figure 4), since the operating environment is constantly changing. As a minimum, Corporate Development Plans need to be updated yearly by going through the basic process of assessment, critical issues, objectives, etc. This process will show whether it will involve new staffing, new projections, and new implementation steps. Additionally, the participating WW Companies may need to change their approach to corporate planning, such as streamlining the methodology, or simply preparing the next edition of the CDP in more detail and complexity.
GIAI ON 7: CP NHT K HOCH PHT TRIN CNG TY

Bc cui cng trong qu trnh xy dng CDP l vic lp li giai on xy dng ban u, nh l mt cch xem xt li v nh gi qu trnh qua, qua c b sung, iu chnh cn thit trc khi sang giai on tip theo l thc hin k hoch ra. Qu trnh lp CDP l mt qu trnh ng (nh m t trong hnh 4) do mi trng hot ng khng ngng thay i. t nht th K hoch pht trin Cng ty cng phi c r sot li mi nm mt ln: nh gi kt qu thc hin, cc vn ct li, cc mc tiu, vv. Qu trnh ny s ch ra c cn nhn s mi khng, c cn k hoch mi khng hay thm nhng bc thc hin na khng? Thm vo , cc cng ty Nc thi trong d n c th thy cn thay i cch tip cn ca h i vi vic Lp k hoch cng ty, nh t chc lp k hoch tt hn hay n gin ha hn trong vic chnh sa, iu chnh bn CDP cho thi gian sau m nhng k hoch c th cn chi tit v phc tp hn.
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APPENDIX A: STRUCTURE OF THE CORPORATE DEVELOPMENT PLAN (SAMPLE)

EXECUTIVE SUMMARY BACKGROUND OF THE COMPANY OBJECTIVES OF THE CDP PART 1: INSTITUTIONAL ANALYSIS
SWOT Analysis based on actual situation, conditions and demands, considering: Institutional Self-Assessment (Feb. 2005) and Institutional Assessment (Oct. 2005).
PH LC A: CU TRC K HOCH PHT TRIN CNG TY (MU)
TM TT GII THIU CNG TY MC CH CA LP CDP PHN 1: PHN TCH V TH CH Phn tch SWOT da trn hon cnh thc t, nhng iu kin v nhu cu trong xem xt: bn T phn tch v th ch ca cc cng ty (Thng 2, 2005) v bn Phn tch v khuyn ngh v th ch (ca cc chuyn gia t vn) (Thng 10, 2005). PHN 3: MC TIU CNG TY Tuyn b chnh sch: S mnh, tm nhn v Gi tr Thch thc: Chin lc pht trin v nhng Mc tiu chin lc (Nhim v mi) tn nhim: Minh bch v tin cy c Nhng quy tc, quy nh: Khung chnh sch bn ngoi v cng tc kim tra. Quan h i ngoi ca cng ty: Giao thip quan h vi c quan hu quan V th cng ty: a v php l, chc nng, quyn li v ngha v. Lnh o cng ty: Qun l theo mc tiu Qun l cng ty: H thng v c cu qun l C cu cng ty: c cu T chc, pham vi hot ng v quan h gia cc b phn v cc quy trnh-th tc ca cng ty. Cam kt ca cng ty: Ch s nh gi hiu qu hot ng v hp ng-rng buc v qun l Dch v: Cht lng dch v cung cp v chi ph dch v Bo m cht lng: Qun l cht lng, H thng thng tin qun l v kim tra ni b.
PART 2: CORPORATE OBJECTIVES

Corporate Policy Statement: Mission, Vision and Values Corporate Challenge: Development Strategy and Strategic Goals (New Tasks) Corporate Accountability: Transparency and Reliability Corporate Regulations: External Policy Framework and Audit Corporate External Relations: Dealing with Company Stakeholders Corporate Status: Legal Status, Authorities, Rights and Obligations Corporate Leadership: Management by Objectives Corporate Management: Management Structure and System Corporate Structure: Organizational Structure, Interfaces and Procedures Corporate Commitment: Performance Benchmarks and Management Contract Corporate Services: Quality of Service Delivery and Cost of Services Corporate Quality Assurance: Quality Management, Management Information System (MIS) and Internal Audit
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PART 3: OPERATIONAL OBJECTIVES

Financial Management Customer Management Asset Management Human Resources Management
PHN 3: MC TIU HOT NG Qun l ti chnh Qun l khch hng Qun l ti sn Qun l nhn s
PART 4: FINANCIAL PLAN

Financial Projections (2006 2010) Tariff Calculation
PHN 4: QUN L TI CHNH K hoch ti chnh (2006-2010) Tnh gi dch v
APPENDICES
1. Institutional 2005) Self-Assessment (Feb
PH LC 1. Bn T phn tch v t chc ca cng ty (thng 2/2005) 2. Bn Phn tch v khuyn ngh v th ch (10/2005) 3. K hch hnh ng 4. K hoch ti chnh 5. Tnh ton gi dch v
2. Institutional Assessment (Oct 2005) 3. Operational Action Plans 4. Financial Management Plan 5. Tariff Calculation
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APPENDIX B: PRICIPLE ISSUES FOR CDP PREPARATION

Keys to strategic planning success
The following is a listing of keys issues required for effective strategic corporate planning in your Company:
PH LC B: NHNG VN CHNH TRONG LP CDP
Nhng vn chnh lp k hoch chin lc thnh cng
Sau y l danh sch nhng vn chnh cn thit lp k hoch chin lc c hiu qu trong cng ty ca bn: Full and active executive support H tr y v ch ng ca ban lnh o Effective communication Trao i thng tin c hiu qu Employee involvement Thorough organizational planning and S tham gia ca mi ngi trong cng ty competitive analysis Phn tch cnh tranh v k hoch kinh Widespread perceived need for the doanh mt cch ton din strategic planning Nhn thc rng ri trong cng ty v lp k hoch chin lc Nu bn ang thc hin cng tc hoch nh chin lc trong mt cng ty m theo nh hng cp di v c s tin cy ln nhau cao th bn ang c th mnh ln bt u qu trnh lp k hoch. Cn b sung thm vo t chc ca bn mt t duy mang tnh chin lc na l . Vic lp k hoch chin lc thng din ra nh nh mt qu trnh chuyn i t trng thi b ng sang trng thi ch ng chin lc. V vy, hc hi c c mt t duy chin lc l mt phn ca qu trnh hc tp, nng cao hiu bit hay nhn thc v lp k hoch chin lc.
If you are implementing your strategic planning in an organizational environment that is already employee-oriented, with a high level of trust, you start the strategic planning process with a huge plus. An additional plus is an organization that already thinks strategically However, often the implementation of strategic planning occurs as an organization moves from being traditionally reactionary to being strategic. Thus, learning to think strategically is part of the strategic planning learning curve.
The training approach

The training approach will focus on learning and then using the knowledge absorbed by the trainee; the trainees performance in applying this knowledge will be evaluated, and if needed, the training will be repeated, until the trainee can demonstrate mastery of the concept or skill specified.
Cch tip cn o to
o to s ch trng vo vic hc hi v sau s dng kin thc lnh hi ca hc vin; hiu qu cng vic ca hc vin trong vic p dng kin thc hc s c nh gi v nu cn thit, th hc vin s c km cp thm cho n khi hiu bit cn k v mt vn hoc mt k nng cn thit theo yu cu.
Assumptions relating to trainees

Trainees are part of the management team of the Company and are members of its senior staff.
Gi thit lin quan n hc vin
Nhng hc vin l nhng ngi lnh o v nhng ngi cn b chuyn mn cao ca cng ty Nc thi. Nhng hc vin l nhng ngi c trnh i These trainees have tertiary level training hc, cao ng v tham d nhiu hi tho
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and have attended many in-service workshops and seminars in the past.
chuyn mn trc y. H th hin r mong mun trong vic hc hi k Participants have expressed a clear wish to nng mi v thu nhn kin thc v kinh doanh learn new skills and to gain knowledge of hin i
modern business practices.
Methodology to be used in applying Phng php s dng trong bo co this syllabus ny

The training methodology contained in the modules forming this syllabus will: be delivered in Vietnamese language use modern learning methods based on the principle of mastery learning emphasize how the knowledge or skills gained can be applied to the current issues and challenges of the WW Companys operation rely upon the trainee applying the learning to current workplace problems
Phng php o o trong cc m un hnh thnh nn bo co ny s: c truyn t bng ting Vit s dng phng php hc hin i da vo nguyn tc hc thnh ti (hc n cng cho thnh th thi) nhn mnh v vic kin thc v k nng s t c c th p dng vo gii quyt cc vn thc tin v vt qua nhng kh khn, thch thc trong hot ng ca cng ty nc thi da vo vic hc vin ng dng kin thc hc gii quyt cc vn cng vic hin ti.
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APPENDIX C: PERFORMANCE BENCHMARKS (SAMPLE)
PH LC C: TIU CHUN NH GI HIU QU HOT NG (MU)
Wastewater Management in Provincial Urban Centers Cc ch s hot ng ca cng ty/ Company Performance Benchmarks
Unit . V
No
Description/ Din gii
Min/Max
1 1.1 a. b. c. 1.2 1.3 1.4 1.5 a. b. c. 1.6 1.7 1.8 1.9
QUN L TI CHNH FINANCIAL MANAGEMENT Gi thnh tan b / m3 nc bn Unit Cost per m3 of metered water sold Vn hnh & Bo dng O&M Vn hnh & Bo dng & khu hao cho cc thit b c in ( xut ca KfW) O&M & depreciation for M + E equipment (KfW requirement) Vn hnh & Bo dng & khu hao ton b & li vay O&M & full depreciation & interest T l chi ph nhn cng trn chi ph Vn hnh & Bo dng Labor cost to O&M ratio T l chi ph nng lng trn chi ph Vn hnh & Bo dng Energy cost to O&M ratio Gi bnh qun Average customer tariff T l b p chi ph Cost recovery ratio Vn hnh & Bo dng O&M Vn hnh & Bo dng & khu hao cho cc thit b c in ( xut ca KfW) O&M & depreciation for M + E equipment (KfW requirement) Vn hnh & Bo dng & khu hao ton b & li O&M & full depreciation & interest Thi gian cn phi thu n ca khch hng Account receiveable (at the end of year) T l thanh ton n (tt c hot ng ca cng ty) Debt service ratio (Overall Company Operations) T l n hin ti (tt c cc hot ng ca cng ty) Current ratio (Overall Company Operations) T l n trn vn-hay l t s n (tt c cc hot ng ca cty) Debt-equity ratio (Overall Company Operations) # # # days # # # > 1.0 > 1.0 > 1.0 < 60 > 1.2 > 1.5 < 3.0 VND/m3 VND/m3 VND/m3 # # VND/m3
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QUN L DCH V KHCH HNG CUSTOMER SERVICE MANAGEMENT Cc khiu ni ca khch hng c gii quyt hiu qu (t l phn trm cc khiu ni c gii quyt) Customer complaint handling efficiency (percent of solved complaints) % > 95
3 3.1 a. b.
VN HNH K THUTTECHNICAL OPERATION T l mc cung cp dch v Service coverage ratio Tng dn s th (dn s oc phc v/ dn s th) Total municipal population (population served/municipal population) Tng dn s trong khu vc dch v (ds c phc v/ ds trong khu vc dch v) Total population in the SA (population served/population in SA) Tng s u my nhnh trong khu vc dch v (s u my nhnh/ s c s/ nh xng trong khu vc dch v) Total connections in the SA (connections/number premises/buildings in the SA) Mc tin cy (t l phn trm ca thi gian) WW Scheme reliability (percent of time) H thng thu gom Collector system Trm bm Pumping stations Trm x l nc thi Treatment plant Cng sut s dng trm x l (t l phn trm cng sut thit k) Plant capacity utilization (percent of design capacity) t tiu chun x (t l phn trm v thi gian) Discharge standards compliance (percent of time) PHT TRIN NGUN NHN LC HUMAN RESOURCES DEVELOPMENT T l nhn vin (s nhn vin trn 1000 u ni) Employee Ratio (number of employees per 1.000 connections) Ngn sch o to (t l phn trm ca..) Training Budget (percent of: ) Chi ph nhn cng Labour cost Chi ph Vn hnh & Bo dng O&M cost Tin b ph trung bnh (c nm - bao gm tt c cc khon ph cp v thng) Average Compensation (per year - incl. all benefits and bonuses)) Cng nhn vin Operational staff Lnh o Management VND/ng VND/staff VND/ng VND/mgr. % % # < 8.0 % % % % % 100 >90 >90 > 80 > 90 % % > 60 > 90
c.
> 90
3.2 a. b. c. 3.3 3.4 4 4.1 4.2 a. b. 4.3 a. b.
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APPENDIX D: LIST OF GUIDELINES RELATED TO THE CORPORATE PLANNING PROCESS

Business Development Guidelines No.1: INSTITUTIONAL DEVELOPMENT Business Development Guidelines No.2: FINANCIAL MANAGEMENT Business Development Guidelines No.3: CUSTOMER MANAGEMENT Business Development Guidelines No.4: ASSET MANAGEMENT Business Development Guidelines No.5: HUMAN RESOURCE MANAGEMENT
PH LC D: DANH SCH HNG DN LIN QUAN TI QU TRNH LP K HOCH CNG TY

Hng dn pht trin kinh doanh s 1: Xy dng t chc/doanh nghip Hng dn pht trin kinh doanh s 2: Qun l ti chnh Hng dn pht trin kinh doanh s 3: Qun l khch hng Hng dn pht trin kinh doanh s 4: Qun l ti sn Hng dn pht trin kinh doanh s 5: Qun l Ngun nhn lc
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APPENDIX E: ENGLISH VERSION OF FIGURES
PH LC E: S BNG TING ANH
Figure 1: Diagrammatic View of the CDP Structure and Strategic Components

WASTEWATER MANAGEMENT COMPANY
CORPORATE DEVELOPMENT PLAN Policy Statements - Mission, Vision & Values

POLICY MAKERS AND COMPANY MANAGEMENT TEAM
EXTERNAL RELATIONS
ORG. STRUCTURE, PROCEDURES AND SERVICE STANDARDS
REGULATORY FRAMEWORK
CORE OBJECTIVES GOALS AND STRATEGIES

Financial Management Customer Management Asset Management Human Recourses Management MIDDLE MANAGEMENT AND STAFF OF THE COMPANY
Staff incentives improved Staff trained
ACTIONS PLANS AND ACTIVITIES

Customer complaints Customer satisfaction Improved collections Inventory controlled Costs and expenses controlled Tariffs revised
FINANCIAL PLAN AND TARIFF STRUCTURE

Consulting Group
Figure 2: The Strategic Questions
Thinking Strategically - Three Big Questions:

WHAT? - Activities WHEN? - Timing WHO? -Allocate Tasks & Responsibilities HOW MUCH? - Cost
HOW? - Policy - Strategy
2. WHERE DO WE WANT TO GO?

- Goals in 2010 -
- during the next 5 years -
3. HOW DO WE GET THERE?
1.
- History and Existing Conditions in 2005 -
WHERE ARE WE NOW?
Consulting Group
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Figure 3: The Corporate Planning Cycle

CDP
ADJUST
IMPLEMENTATION
EVALUATE
PERFORMANCE MEASUREMENT
Consulting Group
Figure 4: The Corporate Development Plan Components
POLICY STATEMENTS 1. Strategy

(Qualitative Objectives) Describe the desired changes
Mission
Overall reason & core objective(s ) for the Company to exist
2. Strategic Goals
(Quantitative Objectives)
Quantify the desired changes
3. Programs Vision
Desired future: what to be, how to appear (Activity Clusters prepared by each Department)
What are the main departmental tasks to support the strategy & goals
Values
Attributes that govern operations & management
4. Action Plans
(Reflecting the Department s Program)
Formulate detailed actions, timelines, Responsibilities & costs
INSTITUTIONAL ANALYSIS (SWOT)
5. Financial Plan & 6. Tariff Study
Company's financial projections & tariff calculation
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Figure 5: Methodology of Corporate Planning
CDP Preparation
CDP Elaboration
CDP Implementation
Stakeholder Stakeholder Communication Communication
Formulate Corporate Corporate Policy
Formulate Policy
Disseminate CDP
Data Collection
Collection Data
Institutional Analysis
Formulate Operational Targets and Plans
Obtain Approval
Supporting Documentation and Studies
Outline Annual Programs and Activities
Implement CDP
Prepare Financial Plan
Re Re-Evaluate - Evaluate
Tariff Study
Consulting Group
Figure 6: The Sustainability Paradigm
THE CYCLICAL APPROACH TO SUSTAINABLE DEVELOPMENT

THE PARTICIPATION PROCESS MUST BE REPEATED AT LEAST 3 TIMES BY THE SAME GROUP TO ENSURE
SUSTAINABILITY
SUSTAINABILITY
OWNERSHIP
Yr3
COMMITMENT
PARTICIPATION
REPEAT PROCESS 3 TIMES
STRONG Yr2 INVOLVEMENT IN: Yr1 STRONG PLANNING INVOLVEMENT IN: STRONG DEVELOPING PLANNING INVOLVEMENT IN: IMPLEMENTING DEVELOPING PLANNING EVALUATING IMPLEMENTING DEVELOPINGREVISING EVALUATING IMPLEMENTING REVISING EVALUATING REVISING
CDP
Consulting Group
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Final Guidelines For CDP Preparation VN en - Edition 01 - January 06

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Final Guidelines For CDP Preparation VN en - Edition 01 - January 06

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D n GTZ TA s: 2000.2208.7 Project GTZ TA No: 2000.2208.

7 Ti liu d n: CDP 001 Project Document No: CDP 001

Hanoi, January 2006

H tr K thut ca GTZ do GFA thc hin

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Ngi lin h ca GFA Consulting Group GmbH

GFA Consulting Group GmbH Eulenkrugstrae 82 D-22359 Hamburg Germany

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GIAI ON 4: SON K HOCH PHT TRIN CNG TY ............................................... 23

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PHASE 4: PREPARATION OF CORPORATE DEVELOPMENT PLANS........................... 23

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BI CNH PHT TRIN

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THE RATIONAL OF CORPORATE PLANNING

S CN THIT/L DO CA VIC LP K HOCH PHT TRIN CNG TY

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INTRODUCTION TO CORPORATE GII THIU V PLANNING LP K HOCH CNG TY

CNG TY QUN L NC THI

Nhng nh hoch nh chnh sch v b phn qun l cng ty

NHNG MC TIU, MC CH V CHIN LC CH CHT CA CNG TY

Quan h Khch hng

Pht trin Ngun Nhn lc

K HOCH HNH NG V CC HOT NG

qun l trung gian v nhn vin ca cng ty

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Corporate Planning Defined

Corporate Planning attempts to answer a very fundamental question:

The Purpose of Corporate Planning

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Three Strategic Questions of the Corporate Planning Process

Ba cu hi chin lc v qu trnh lp K hoch cng ty

Figure 2: The Strategic Questions (English version available in Annex E)

Hnh 2: Nhng cu hi chin lc

T DUY MT CCH CHIN LC: BA CU HI CHIN LC LN

KHI NO? - Thi gian -

BAO NHIU? - Chi ph -

NH TH NO? - Chnh sch chin lc -

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Limitations of Corporate Planning

Nhng gii hn cn lu khi lp K hoch cng ty

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Dynamic Nature of Corporate Planning

Bn cht nng ng ca Lp K hoch Cng ty

O LNG HIU QU THC HIN

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businesses, making effective decisions swiftly whenever needed.

ngay lp tc c nhng quyt nh sng sut.

How to Implement Corporate Planning

Thc hin lp k hoch cng ty ra sao

Taking Corporate planning into practice Setting up a CDP

a qu trnh Lp K hoch cng ty vo thc t - xy dng CDP

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Hnh 4: Cc thnh phn ca K hoch pht trin cng ty

CNG B CHNH SCH

2. Mc tiu chin lc (Mc tiu v lng)

Xc nh s lng nhng thay i mong mun