Upload
ngongoc
View
215
Download
3
Embed Size (px)
Citation preview
Delivering Complex Programs with Consistency and Success
Program ManagementÁrea | March, 2017
Deloitte
Playbook Contents
• Chapter 1: Introduction to Program Management
• Chapter 2: The PgM Journey
˗ Phase 1 – Imperative
˗ Phase 2 – Operationalize
˗ Phase 3 – Integrate
˗ Phase 4 – Execute
˗ Phase 5 – Sustain
Delivering Complex Programs with Consistency and Success 2
Deloitte
Expositors
Delivering Complex Programs with Consistency and Success 3
Miguel TorresManager Organizational
Project ManagemetDeloitte
PMO/PPP Operations Services
Rodrigo HolmbergManager Organizational
Project ManagemetDeloitte
PPP Consulting Services
Miguel HidalgoManager Operational
ExcellenceDeloitte
Master en Modelos de Gestión
Deloitte
Many Forces Drive Organizations to Transform
There are many forces driving companies to change how they do business, which is frequently addressed through large, complex, multi-discipline Transformation Programs
Successful transformation is not just about responding to individual triggers, but about effective integration and execution across all triggers to deliver the full value of a program
Delivering Complex Programs with Consistency and Success 4
Deloitte
What is complexity?
• There is no simple, widely accepted definition
• Complexity theory has been developed across fields including: cybernetics, systems thinking, computer science, engineering, physics, mathematics, earth sciences, sociology and philosophy
Truly Complex Projects
• Usually adaptive system of systems;
• Have high uncertainty in scope definition;
• Are distributed (organizationally, geographically, jurisdictionally);
• Have ongoing environmental and internal turbulence;
• Are most effectively implemented through wave planning; and
• Unable to be decomposed to elements with clearly defined boundaries.
Delivering Complex Programs with Consistency and Success 5
Deloitte
What is complexity?
A project’s complexity profile is a summary of inherent project risks and complexities measured across five standard categories and 29 factors; as such, it does not indicate how well a project is being managed. A project’s unique complexity profile drives the degree of focus, governance and control, that should be built into the overall plan.
Delivering Complex Programs with Consistency and Success 6
Complexity categories
Stakeholders
This category gives consideration to the number of stakeholders, how they are aligned, and stakeholder power. Stakeholders include co-venture partners, government organizations, and large subcontractors.
Social Factors
This section assesses the challenges for the project associated with people change management and interaction between different stakeholders. It considers breadth of change across project roles and the organization and the level of paradigm shift for major stakeholders. The level of multi-disciplinary involvement and cross discipline familiarity is also taken into account.
Ambiguity
This section assesses the challenges associated with key assumptions, uncertainty, and risk. It also assesses how risk is shared among key stakeholders, and the level of certainty around project costs.
TechnicalDesign
This section assesses the challenges associated with system changes. Consideration is given to integration complexity, robustness, external technical interfaces, and overall system development complexity.
ProjectStructure &
Management
This section assesses the challenges for the project associated with the planning, management and execution of project activities. It also assesses levels of accountability, project team experience, schedule complexity, contracting mechanisms, degree of flexibility, timeframes, and cost.
Measurement scale
< 4Business as usual type projects, normally not formalized by most organizations.
4 – 5Generally well defined projects undertaken within a business unit.
5 – 6Generally core business projects that may be undertaken across several business functions and often have executive-level attention.
6 – 7Generally larger projects commonly undertaken across the organization. Normally have board-level attention.
7 – 8Generally larger projects commonly undertaken across the organization and create a noticeable impact on the organization. Normally have board-level attention.
8 – 9
Larger projects that are ambiguous in nature, are seldom undertaken across the organization and create a significant impact within the industry. Has board-level attention.
9 – 10Largest projects rarely undertaken by organizations that may involve and impact multiple organizations.
Deloitte
The need for consistent Program Management
Why Programs Fail*
58% of client surveyed indicated that they don't have an assigned business transformation leader to lead their
business transformation efforts. It is critical to have a consistent, repeatable approach to transformation program management, as well as a consistent toolset, and qualified and experienced Program Managers.
Delivering Complex Programs with Consistency and Success 7
Deloitte
Enterprise Transformation Management (ETM) is a framework that facilitates the successful execution of critical activities across all phases
Delivering Complex Programs with Consistency and Success 8
Strategy
ManagementGovernance
Performance
Management &
Reporting
Risk Management
Communications
& Change
Management
Enterprise
Transformation
Management
Description:Emphasizes executive-level visibility to consistently align transformation efforts with strategic vision, and deliberate processes around leading indicators / controls to increase proactivity, accountability, and effectiveness
Description:Stresses active identification and mitigation of potential barriers to transformation success, with particular attention paid to ownership, executive accountability, and cross-functional impact
Description:Tracks progress to business benefits and provides a comprehensive view of transformation impact through real-time executive-level dashboards and regular performance analysis
Description:Emphasizes meaningful engagement with key internal & external stakeholders to improve change readiness and ensure that impacts are embraced and sustained throughout the transformation
Strategy Management Governance
Performance
Management & Reporting
Risk Management
Communications &
Change Management
Description:Focuses on aligning long-term strategic objectives to transformation efforts that will collectively produce the desired enterprise end-state, with an emphasis on continually monitoring transformation activity based on priorities and impact
Risk Management
Deloitte
Key Steps of the Transformation Journey Align to the Five Program Management Dimensions
By applying the five program management dimensions across the entire Transformation Journey, we can define, plan, monitor, and control the core dimensions of the program.
Delivering Complex Programs with Consistency and Success 9
Imperative Operationalize Integrate Execute Sustain
Strategy Governance Performance RiskDecision
Management
Transformation
Imperative, Objectives
& Guiding Principles
Governance Framework
Implementation Plans Delivery AssurancePreliminary Set of
Initiatives
Decision Rights Framework
Transformation Pipeline
Interdependency
AlignmentProgram Health Checks
Executive ReportingContinuous
Improvement
Program Closure
Transition and
Knowledge Transfer
PgM Toolkit, Client Resources, and Supporting Knowledge
Enablers
Define Value
Expectations
Integrated
Transformation
Roadmap
Anchoring Decisions Risk – Value Analysis
Value Capture
Decision-Risk Analysis
Key
Deloitte
PgM for Waterfall vs. Agile ProjectsWhen should a project be Waterfall vs. Agile?
Delivering Complex Programs with Consistency and Success 10
Well defined Ongoing prioritizationScope
Predictive AdaptivePlanning Culture
Low HighNeed for Flexibility
Well understood UncertainTechnology
Specialized Cross-functionalTeam Composition
AgileWaterfall
Spectrum of Agility
Hybrid Agile
Deloitte
Agile and Program ManagementThe potential Dilemma for Program Managers
Delivering Complex Programs with Consistency and Success 11
PgM Challenge – Combining Agile, Waterfall & Hybrid Agile Projects in a Program
Project 1 - Agile Project 2 - Waterfall Project 3 – Hybrid Agile
Agile is characterized by:
• Estimated scope with fixed time and resources
• Requirements elaborated during sprints
• Flexibility – changes are easily accommodated
• Cross-functional teams
• Vertical slice of functionality completed each sprint
• Potentially shippable product after each sprint
Hybrid Agile is characterized by:
• Fixed scope with estimated time and resources
• High level requirements at the beginning of the project with prioritization and modifications throughout
• Cross-functional teams during sprints
• Sprints organized by features or prioritized processes
• Releases throughout or at end of project
Waterfall is characterized by:
• Fixed scope with estimated time and resources
• All requirements detailed at beginning of project
• Costly to incorporate changes
• Potential for team siloes
• Sequential work through each phase
• One release at end of project
Deloitte
Phase One: Imperative
The following describes how to support a client’s transformation journey
Delivering Complex Programs with Consistency and Success 12
DescriptionPgM Journey
Op
erati
on
ali
ze
In
teg
rate
Execu
teIm
perati
ve
Su
sta
in
i. Governance Framework
ii. Decision Rights Framework
iii. Transformation Pipeline
i. Implementation Plans
ii. Interdependency Alignment
iii. Integrated Transformation Roadmap
i. Delivery Assurance
ii. Program Health Checks
iii. Executive Reporting
1. Strategy and Transformation Imperative
2. Objectives, Guiding Principles & Stakeholder
Management
3. Preliminary Set of Initiatives
• Understand strategy and the transformation imperative facing the client
• Establish the transformation objectives and guiding principles for decision making, and manage
Stakeholders
• Surface a preliminary set of transformation initiatives for analysis and prioritization
• Define approach for identifying, escalating, making, and communicating key decisions
• Develop detailed work plans and resource plans for the individual initiatives
• Analyze and rationalize initiatives and establish a pipeline of prioritized transformation initiatives
• Conduct transition and knowledge transfer to Business-As-Usual, and identify lessons learned for the
program
• Monitor and control all aspects of the transformation program and implementation progress
• Identify and align the dependencies between the initiatives
• Regularly assess the program’s management processes to identify gaps and areas that require
additional focus
• Develop approach and process for supporting and measuring continuous improvement
• Establish structures for governance and management of the transformation program
• Develop an integrated implementation roadmap for the overall transformation program
• Provide timely, actionable, and metrics-driven assessments of progress to key stakeholders
i. Transition and Knowledge Transfer
ii. Continuous Improvement
iii. Program Closure• Resolve outstanding issues, archive program documents, and conduct client acceptance
Deloitte
Imperative Phase Outputs
At the conclusion of the imperative phase, three principle outputs will have been developed that will be further utilized in the operationalize phase
Delivering Complex Programs with Consistency and Success 13
Operationalize Integrate ExecuteImperative Sustain
Transformation Objectives1Guiding Principles and Anchoring Decisions
2 Initiative Concept Notes3
Outputs from Imperative Phase
Deloitte
Phase Two: Operationalize
The The following describes how to support a client’s transformation journey
Delivering Complex Programs with Consistency and Success 14
DescriptionPgM Journey
Op
erati
on
ali
ze
In
teg
rate
Execu
teIm
perati
ve
Su
sta
in
i. Governance Framework
ii. Decision Rights Framework
iii. Transformation Pipeline
i. Implementation Plans
ii. Interdependency Alignment
iii. Integrated Transformation Roadmap
i. Delivery Assurance
ii. Program Health Checks
iii. Executive Reporting
1. Strategy and Transformation Imperative
2. Objectives, Guiding Principles & Stakeholder
Management
3. Preliminary Set of Initiatives
• Understand strategy and the transformation imperative facing the client
• Establish the transformation objectives and guiding principles for decision making, and manage
Stakeholders
• Surface a preliminary set of transformation initiatives for analysis and prioritization
• Define approach for identifying, escalating, making, and communicating key decisions
• Develop detailed work plans and resource plans for the individual initiatives
• Analyze and rationalize initiatives and establish a pipeline of prioritized transformation initiatives
• Conduct transition and knowledge transfer to Business-As-Usual, and identify lessons learned for the
program
• Monitor and control all aspects of the transformation program and implementation progress
• Identify and align the dependencies between the initiatives
• Regularly assess the program’s management processes to identify gaps and areas that require
additional focus
• Develop approach and process for supporting and measuring continuous improvement
• Establish structures for governance and management of the transformation program
• Develop an integrated implementation roadmap for the overall transformation program
• Provide timely, actionable, and metrics-driven assessments of progress to key stakeholders
i. Transition and Knowledge Transfer
ii. Continuous Improvement
iii. Program Closure• Resolve outstanding issues, archive program documents, and conduct client acceptance
Deloitte
Transformation Program Governance and Management Structure
While governance structures for transformation programs may vary based on the needs of the organization, effective governance structures align key functions, leadership, and execution.
Delivering Complex Programs with Consistency and Success 15
Transformation Management Office
Program Control
ProjectProject
Program Operations
Business Engagement
Domain Authority
Project
Program Sponsor
Business Engagement Functions:
Stakeholder Management Organizational Change Management
Training
Communications
Domain Authority Functions:
Requirements Management Data Architecture
Technical & Quality Standards
Business Process Management Technical & Business Architecture
Solution Planning
Program Control Functions:
Risk Management Integrated Release Management
Change Control
Benefits & Performance Management Quality & Standards
Program Operations Functions:
Budget Management Schedule Management
Program Reporting
Program Management
Program Director
Executive Steering Committee
Project
Legend
Program Level Project LevelTransformation Strategy Level
Executive Steering Committee Functions:
Strategic direction and guidance Initiative prioritization and rationalization
Alignment with business needs and functions
Executive-level decision-making and issue resolutionSample Transformation Governance Structure
Project Functions:
Project Execution and Delivery Project Risk and Issue Management
Project Reporting
Deloitte
Understand the dependencies between Scope, Issues & Risks
Issues, Risks and Changes impact each other, and they will impact Program resources and therefore timeline, scope and budget.
Delivering Complex Programs with Consistency and Success 16
RiskManagement
IssueManagement Change
Control
When a Risk Is Realized, It May Become an Issue
Risks May Be Created From Issue Resolutions or From Issues That Are Left Unresolved
Issue Resolution May Impact Scope
Changes May Require Updates to the Resource Plans and IWP and vice versa
Issues May Require Updates to the Resource Plans and IWP and vice versa
ResourceManagement
IntegratedWorkplanning
Information Flow
Changes May Create Risks
Changes May Create Issues
Plan or Resource Changes May Create Risks
Risks May Create Changes to Plans
Risks May Create Scope or Change Requests
Managing these processes carefully and understanding the dependencies minimizes (unpleasant) surprises
for you and your client! Leverage the capabilities of your PgM tool* related to tracking and escalation.
*A detailed overview of Deloitte’s recommended PgM tool can be found in the PgM toolkit chapter of this deck.
Deloitte
Decision Rights Framework
• Decision Rights are a key component of success for transformation programs and are about making business decisions. They are a framework by which business issues requiring formal decision making can be managed
• These decisions can be triggered by internal (e.g., request for funding) or external events (e.g., change in regulations) and require a consistent set of information / analysis to support decision making
• Decision Rights can be defined as:
˗ What decisions need to be made
˗ How to organize (committees/individuals) to make decisions
˗ What are the supporting management processes and tools to support decision making
An effective decision-making process can be managed by utilizing a Decision Rights Framework so that all participants understand and adhere to their roles, responsibilities, and authority.
Delivering Complex Programs with Consistency and Success 17
Components of a Decision Rights Framework:
1. Decision Inventory A list of the types of decisions that need to be made
2. Roles and Responsibilities
Determine groups/individuals involvement in each decision based on a RACI (Responsible, Accountable, Consulted, Informed) model
3. Decision-Making Processes
Documenting high level decision-making process to enable efficient execution of business processes across multiple functions
4. Decision Rights ModelA hierarchy of decision-making groups owning the defined decisions. It facilitates interaction among key stakeholders involved in the decision making process
Deloitte
Develop Transformation Pipeline
Using high-level estimates from the initiative prioritization exercise, draft transformation pipeline of initiatives as a starting point for the development of the robust transformation roadmap. The pipeline indicates which set of initiatives should be executed in the short, medium, and long-terms.
Delivering Complex Programs with Consistency and Success 18
1. Initiative C
2. Initiative A
3. Initiative E
4. Initiative B
5. ....
m.....
n. Initiative X
o. Initiative Y
p. Initiative Z....
Budget / Resource cap
Wave I
Wave II
Wave III
Ranked Queue Transformation Pipeline
Note: Size of bubble represents relative size of opportunity for each Function
Time (0-30 months)Lower
Higher
Dif
ficu
lty t
o A
ch
ieve
Risk
Finance
Operations
Technology
Legal and Compliance
Human Resources Real Estate
Comms and Branding
Cross Functional
Wave IIIWave IIWave I
Illustrative
Deloitte
Operationalize Phase - Outputs
In the Integrate phase, these major outputs will be synthesized along with other tools into a robust Transformation Roadmap
Delivering Complex Programs with Consistency and Success 19
Operationalize Integrate ExecuteImperative Sustain
Governance Structure1 Change Management Plan2 Initial Pipeline Plan3
Outputs from Operationalize Phase
Deloitte
Phase Two: Operationalize
The The following describes how to support a client’s transformation journey
Delivering Complex Programs with Consistency and Success 20
DescriptionPgM Journey
Op
erati
on
ali
ze
In
teg
rate
Execu
teIm
perati
ve
Su
sta
in
i. Governance Framework
ii. Decision Rights Framework
iii. Transformation Pipeline
i. Implementation Plans
ii. Interdependency Alignment
iii. Integrated Transformation Roadmap
i. Delivery Assurance
ii. Program Health Checks
iii. Executive Reporting
1. Strategy and Transformation Imperative
2. Objectives, Guiding Principles & Stakeholder
Management
3. Preliminary Set of Initiatives
• Understand strategy and the transformation imperative facing the client
• Establish the transformation objectives and guiding principles for decision making, and manage
Stakeholders
• Surface a preliminary set of transformation initiatives for analysis and prioritization
• Define approach for identifying, escalating, making, and communicating key decisions
• Develop detailed work plans and resource plans for the individual initiatives
• Analyze and rationalize initiatives and establish a pipeline of prioritized transformation initiatives
• Conduct transition and knowledge transfer to Business-As-Usual, and identify lessons learned for the
program
• Monitor and control all aspects of the transformation program and implementation progress
• Identify and align the dependencies between the initiatives
• Regularly assess the program’s management processes to identify gaps and areas that require
additional focus
• Develop approach and process for supporting and measuring continuous improvement
• Establish structures for governance and management of the transformation program
• Develop an integrated implementation roadmap for the overall transformation program
• Provide timely, actionable, and metrics-driven assessments of progress to key stakeholders
i. Transition and Knowledge Transfer
ii. Continuous Improvement
iii. Program Closure• Resolve outstanding issues, archive program documents, and conduct client acceptance
Deloitte
Detailed planning aligns stakeholders and ensures success
Effective planning maps out tasks of projects in the program, timing, roles, and responsibilities. Project schedules are a key tool to ensuring stakeholders understand their responsibilities and expectations and that the program has appropriate insight into activities and resources necessary to complete the project scope.
Delivering Complex Programs with Consistency and Success 21
Project Schedule
Programs typically use PMC and MS Project to build and manage project schedules
Schedules are then uploaded into HP PPM PgM for ongoing management at the Program Level
Milestone
Requirements R1 - Objectives Approved
R2 - Requirements Elicited & Documented
Process
P1 - High Priority Process Artifacts Completed
P2 - Medium Priority Process Artifacts Completed
P3 - Low Priority Process Artifacts Completed
Project
Rollout
D1 - Design Complete
B1 - Build Complete
IR1 - Implementation Readiness Complete
DP1 - Deployment Complete
C1 - Project Close
Project element finish dateFinish
Planned project deliverable for each element
Deliverable
Project element start dateStart
Duration of project elementDuration
Estimated % complete of project element% Complete
Name of team / project elementName
Dependencies external to project work planExternal
Dependency
Dependency element # within work planPredecessor
Key assumptions / rationale for element durations
Estimate Assumptions
Resource ownership of project elementsResource Names
Standard Project Schedule Fields Milestones
Initial Pipeline Plan
Begin developing project schedules using output from Phase 2’s “Initial Pipeline Plan”
Deloitte
Implementation Plans – Reporting
High-level program reporting across project milestones is imperative to successfully track and understand progress.
Delivering Complex Programs with Consistency and Success 22
2009 2010
SEPT OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEPT
IMO R2 – Requirements Elicited
and Documented
IMO R3 – Business Requirement
Approvals Completed
IMO R4 – System Requirement
Approvals Completed
IMO P1-3 - Process Artifacts
Completed
IMO D1 - Design Complete
IMO B1 - Build Complete
IMO T1 - Independent System
Testing Complete
IMO IR1 - Implementation
Readiness Complete
IMO DP1 - Deployment Complete
IMO TR1 - Training Complete NOT APPLICABLE
0%
0%
0%
0%
0%
0%
(0 of 3)
(0 of 3)
(0 of 3)
(0 of 3)
(0 of 3)
(0 of 3)
100% (3 of 3)
100% (3 of 3)
100% (3 of 3)
Individual Project Schedules Individual Workstream-Level Reports
Pro
ject
A
Each project builds a detailed bottoms-up
workplan
Projects from the same workstream are consolidated into a standardized reporting template, which provides:
Quick, simple view of the overall workstream progress and schedule
Ability to track completed, early and late milestones in a program-wide forum on a weekly basis
Pro
ject
B
2009 2010
SEPT OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEPT
IMO R2 – Requirements Elicited
and Documented
IMO R3 – Business Requirement
Approvals Completed
IMO R4 – System Requirement
Approvals Completed
IMO P1-3 - Process Artifacts
Completed
IMO D1 - Design Complete
IMO B1 - Build Complete
IMO T1 - Independent System
Testing Complete
IMO IR1 - Implementation
Readiness Complete
IMO DP1 - Deployment Complete
IMO TR1 - Training Complete NOT APPLICABLE
0%
0%
0%
0%
0%
0%
(0 of 3)
(0 of 3)
(0 of 3)
(0 of 3)
(0 of 3)
(0 of 3)
100% (3 of 3)
100% (3 of 3)
100% (3 of 3)
Workstream A
Workstream B
Today’s Date
Current date for status tracking reference
Progress Bar
% complete of the specific milestone category
Note: A Milestone is defined as a significant event or time period within the life cycle of the project. These typically are used for progress reporting or linking to external dependencies. Milestones are usually zero effort, zero duration tasks that have predecessor/successor links or constraints and no resource assignments
Milestone Quantity Information
Number of milestones complete out of the total across the workstream
Milestone End Date
Planned final completion date across milestone category
ILLUSTRATIVE
Deloitte
Implementation Plans – Planning Project Resources
Allocating and managing against a resource plan ensures projects stay within budget and meet defined milestone dates
Delivering Complex Programs with Consistency and Success 23
ProgramName
Project Name
ResourceType
External- Hourly
Rate
ResourceName
PM Comments
Start Date
End Date
Total Hours
RateTotal Cost
Day 1 –Paper
XXX XXX XXX John Smith
Securedavailability
5/16 9/30 XXX XXX XXX
Select descriptive title for the resourceResource Type
Rate used for external resources – contractors and consultantsExternal Rate
Descriptive Project nameProject Name
Descriptive Program Name where applicableProgram Name
Resource’s nameResource Name
Resource type differs from identified listOther
Start of resource durationStart Date
End of resource durationEnd Date
Comments from the project manager / leadPM Comments
Calculated value of weekly hoursTotal Hours
Count of resource’s hours for the week ending on that date ; 1 full-time employee (FTE) is equivalent to 40 hr
Date
Resource Management Highlights
Project personnel needs with detailed resource estimates to ensure adequate staff levels
Forecast resource capacities and allow the Program Management team to proactively guide and assist project teams when needed
Enable Project Managers to track which roles have been filled and time periods which may be lacking resource coverage during execution
Snapshot of Resource Planning Grid
Column Descriptions
ILLUSTRATIVE
Deloitte
Aligning Interdependencies
Identifying, managing, and aligning critical path project dependencies is key to minimizing the effect of slippages and mitigating the risk of overall delays.
Delivering Complex Programs with Consistency and Success 24
Identify program-level milestones and dependencies with “Walk the Walls” workshop
1
Key Steps
Map identified interdependencies and points requiring coordination using Dependency Planner
2
Prioritize risk and plan mitigation strategies using Risk Management Framework
3
Deloitte
"Walk the Walls" – Workshop Overview
“Walk the Walls” is a planning alignment exercise that enables the rapid identification of cross-team deliverables and dependencies throughout the program, and the building of an integrated milestone roadmap to govern the program going forward.
Delivering Complex Programs with Consistency and Success 25
Inputs
Objectives
Outputs
Workstreams develop “Milestone cards” by identifying their respective:
− Program-wide deliverables
− Critical path milestones
− Cross-program interdependencies
Key ActivitiesTools
Transformation Pipeline
Detailed Workplans
“Walk the Walls” Workshop
Dependency Planner
Risk Management Framework
Review and ensure alignment on program-wide path to achieve transformation (milestones, dates, dependencies)
Develop mutual understanding of interdependencies across teams
Identify additional gaps, risks and issues, open questions, and open interdependencies
Document initiative interdependencies and establish points for coordination
Perform decision risk analysis to identify planning risks, determine degree of risk, and develop risk mitigation plans
Note: Walk the Walls is often used in M&A engagements. For more information, refer to the M&A Square 1 site for supporting tools and methods.
Deloitte
"Walk the Walls" – Milestone Alignment Activity
During “Walk the Walls,” teams ensure that relevant milestones have been identified, milestone owners assigned, alignment on milestone timing obtained, and dependencies highlighted
Delivering Complex Programs with Consistency and Success 26
Each team pre-populates index cards identifying their project’s
critical path milestones and interdependencies
Color-code dependencies based on type (e.g., dependency on IT,
go-live date, etc.) and/or priority
Post milestone cards to the “Wall”
Teams do preliminary “Walk the Walls” to obtain an initial
understanding of how the program’s deliverables relate
Prep
Present
Discuss
Review
Present inbound / outbound dependencies and timing for each
deliverable, spending more time on critical path deliverables
Identify risks or issues that might impact deliverables
Make note of any misaligned end dates, missing milestones /
dependencies, project scope overlaps, additional resourcing needs etc.
Milestone Description
End DateBegin Date
Function Name & #
Dependency
Format
Decommission ASU Daily Feed
Day 2May 25, 2012
FinanceP017
SWDNA
Example
Day 1
Critica
l
Detailed “Walk the Walls” with in-depth discussions if adjustments to
milestones, dates, dependencies, resourcing, and/or scope are needed
Identify and define interdependencies; ensure that teams are aligned on
dependency needs and timing
Raise any concerns that should be recorded in the “parking lot”
At the end of the session, the group will:
Review the revised wall to ensure that the new timeline is accurate
Work through any issues captured in the “parking lot”
Document all identified interdependencies
Note: Walk the Walls is often used in M&A engagements. For more information, refer to the M&A Square 1 site for supporting tools and methods.
Deloitte
High-Level Initiative Roadmap – Example
The high-level roadmap displays the major initiatives identified to transition the client’s future state:
Delivering Complex Programs with Consistency and Success 27
2013 2014 2015 2016
Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
Phase 2:Transformation
Initiatives
Phase 1: Transition
Ready
Organization transition
Single view of the customer
Finance updates
Master data mgmt. (MDM)
Customer RelationshipManagement (CRM)
Client interaction model
Core systems fit-gap analysis
Customer segmentation
Core systems capabilities
Culture def.
Key business milestones
Phase 3: Optimization
Initiatives
Insurance sales
Supp/tax info deadline
Insurance sales Insurance salesClaims Claims (Harvest)
Crop HPRdeadline
AgriStabilityfee deadline
Claims Claims (Harvest) Claims Claims (Harvest)
Crop HPRdeadline
AgriStabilityfee deadline
Crop HPRdeadline
AgriStabilityfee deadline
Phase 4:
Final
Benefits delivered in Phase 2 (2013/14):
• Defined org. structure, RACI, job descr.• Program | product changes implemented• Customer segmentation strategy complete
• MDM implemented• Channel strategy complete
Benefits delivered in Phase 3 (2014/15):
• New policies and procedures defined• Staff trained and systems updated to support new org. structure
• New org. structure fully transitioned• CRM implemented• Portal content migrated to new platform
Benefits delivered in Phase 4 (2015/16):
• Portal enhancements (TBD)
Systems operations and maintenance
Supp/tax info deadline
Supp/tax info
deadline
Support staff in new roles
Employee portal upgrade
CRM discovery complete CRM implemented
Jan Dec Jan Dec Jan Dec
High availability data centre implementation with disaster recovery
Oracle DB & PB upgrade
KnowledgeManagement (KM)
KM strategy defined
KM tools and processes in place
Farm loans sales Farm loans sales Farm loans sales
Competency classificationsolution
and strategy
Future-state culture defined
Legend
Foundational initiative
System initiative
Dependencies
Future initiative (to be defined)
Non-transformation (operational)
Milestone
Performance management system upgrade
Data clean-up complete
MDM standards and system in
place
Culture strategy defined
AgriStability supplementaryfee deadline
Future state processes defined
Policies, procedures & systems | workflows updated
Future state processes, policies, and procedures
Organization structureJob descr. &
classifications
Organization training and transition
New org. structure in placeInitiate corporate training plan
Program | product updates
Program | product changes implemented
Ongoing program | product updates
Core systems transition strategy
ILLUSTRATIVE
Deloitte
Business Transformation Methodology
The following is a generic methodology that contains most of the common activities found in business transformation projects
Delivering Complex Programs with Consistency and Success 28
Company Vision
Technology
Business / CustomerStrategy
PMO
2. Project Organization
1. Project Administration
3. Risk, Issue, Decision Management
5. Project Finance
4. Project Reporting
6. Deployment Readiness
2. Environment Management
1. Architecture
3. Data Conversion
4. Management Information
2. Leadership & Stakeholder Alignment
1. Change Management
3. Communications
5. Org. Design & Workforce Transition
4. Learning & Capability Transfer
2. Process Design
1. Operating Model
3. Facilities
1. Strategy Design
Components of Business Transformation
5. Applications
6. Infrastructure 4. Real Estate
Deloitte
De la Gestión de Proyectos a la Gestión de Procesos
Un Enfoque de Trabajo
Delivering Complex Programs with Consistency and Success 29
Miguel E. Hidalgo G.Senior Manager - Operational Excellence
Deloitte
Se debe lograr una transición que genere el menor impacto y facilite la operación conforme a lo esperado
Delivering Complex Programs with Consistency and Success 30
1
2
3Asegurar el Soporte e Instalaciones para la nueva estructura estructura organizacional.
Diseñar el modelo operacional futuro, vinculando la estrategia con objetivos tácticos
Asegurar que los procesos futuros (To Be):• Se alineen con la transformación• Maximicen la eficiencia• Mejoren la calidad del servicio/producto
Deloitte
Un enfoque integral
Delivering Complex Programs with Consistency and Success 31
Deloitte
Un enfoque metodológico que permite la optimización y mejora de procesos, logrando alinearlos a los atributos del cliente y estrategia de la organización
Delivering Complex Programs with Consistency and Success 32
Controlar
Rendimiento
Objetivo: Monitorear
y mejora continua.
Valores
Fundamentales
Personas
Excepcionales
Objetivo
Común
Alta
Colaboración
Ejecución de
Excelencia
Definir Oportunidades
Objetivo: Identificar el
problema, alcance del
proyecto y establecer
metas de mejora.
Medir Rendimiento
Objetivo: Medir el estado
actual del rendimiento del
proceso e identificar
oportunidades.
Analizar Oportunidades
Objetivo: Identificar las
causas y evaluar
potenciales soluciones.
Implementar
Objetivo: Desarrollar
soluciones para enfrentar
las causas.
Mejoramiento de Negocio
Deloitte
Integrando…
Delivering Complex Programs with Consistency and Success 33
Definir Analizar Implementar ControlarMedir
Asegurar el Soporte e Instalaciones para la nueva estructura estructuraorganizacional.
Diseñar el modelo operacional futuro, vinculando la estrategia con objetivos tácticos
Asegurar que los procesos futuros (To Be) se alineen con la transformación, maximicen la eficiencia, y mejoren la calidad del servicio/producto
Deloitte
En la fase “Definir” se revisa el estado actual, objetivos y planificación del proyecto
Delivering Complex Programs with Consistency and Success 34
En la primera fase del proyecto se destina a evaluar el estado actual de la organización y planificar todas las actividades claves, plazos y productos.
Actividades Claves
• Establecer Modelo Operativo de Alto Nivel.
• Identificar la capacidad de gestionar procesos (Madurez).
• Determinar brechas y Plan de Implementación.
Herramientas
Definir Analizar Implementar ControlarMedir
Deloitte
En la etapa de “Medir” se analizan los atributos del cliente y se realiza un análisis de los procesos
Delivering Complex Programs with Consistency and Success 35
Realizar análisis del desempeño actual de los procesos, identificar productos/servicios estratégicos, y los atributos que valora el cliente.
Actividades Claves
• Definir alcance y Plan de Implementación.
• Realizar análisis “Voice of the Customer” (VOC).
• Levantar procesos As Is y su evaluación (desempeño, KPIs).
• Identificar requisitos para el soporte e infraestructura.
• Redefinir Modelo Operativo.
Herramientas
Definir Analizar Implementar ControlarMedir
Cont'd.
Infrastructure
Processes
D
Develop New Products/Services
D-160
Plan and Manage
Product Business
Plans
D-170
Define Marketing
and Sales Plan
(Customer
Requirements)
D-180
Conduct
Research and
Development
D-190
Develop and
Design Products
D-200
Develop and
Design Services
D-210
Develop and
Design Processes
D-220
Implement
Products/Services
D-230
Qualify Products/
Services
D-240
Manage Change
Orders
D-250
Manage Alpha/
Beta Product
Releases
D-260
Launch Products/
Services
K
Market Products and Services
K-010
Plan and Conduct
Research
K-020
Conduct Market
Analysis
K-030
Conduct
Competitor
Analysis
K-040
Define Categories
K-050
Identify Customer
or Market
Segments
K-060
Perform Internal
Assessment
K-070
Identify Marketing
Opportunities
K-090
Develop Product
Life Cycle and
Global Strategies
K-100
Develop
Positioning for
Products and
Services
K-110
Design and
Develop Pricing
Strategy
K-130
Design and
Develop
Promotion
Strategy
K-140
Design and
Develop
Advertising
Strategy
K-150
Develop Public
Relations Strategy
K-160
Develop Physical
Distribution
Channel Strategy
K-170
Manage Product
Obsolescence
K-180
Develop Sales
Force Strategy
K-190
Design and
Develop
Customer Service
Strategy
K-200
Develop Product/
Service Forecast
K-210
Implement/Control
the Marketing
Plan
S
Sell Products and Services
S-010
Analyze the Sales
Area
S-060
Develop Sales
Plan
S-070
Determine
Customer Contact
Team
S-080
Determine Call
Center
Infrastructure
S-090
Design and
Develop
Applications/
Infrastructure for
Internet Sales
S-100
Select/Manage
Resellers, Sales
Agents, Brokers,
Distributors
S-110
Build and Maintain
Relationship with
Customer and
Intermediary
S-120
Identify Specific
Sales
Opportunities for
Direct Sales
S-130
Initiate, Manage
and Close Direct
Sale
S-140
Initiate and
Manage Proposal
S-150
Initiate, Manage
and Close
Contracts
S-160
Initiate, Manage
and Close
Telemarketing
Sale
S-170
Initiate, Manage
and Close Internet
Sale
S-180
Provide Sales
Support
S-190
Manage and
Evaluate
Performance
S-200
Develop
Operating Plan
S-210
Close the Loop to
Marketing,
Planning,
Manufacturing,
and Logistics
Deloitte
En la etapa de “Analizar” se recopila y analiza la información obtenida
Delivering Complex Programs with Consistency and Success 36
En esta etapa se analiza la información obtenida y se define un roadmap para la implementación óptima de cada uno de los procesos.
Actividades Claves
• Benchmarking del Modelo Operativo y/o comparación con el modelo actual.
• Realizar Benchmark donde se identifiquen las mejores prácticas y KPI’s de la industria.
• Realizar análisis causa-efecto. Simulaciones. Casos de Prueba.
• Identificar oportunidades y definir roadmap de implementación.
• Generar presupuestos para infraestructura y nuevos miembros del equipo.
Herramientas
Definir Analizar Implementar ControlarMedir
Deloitte
En la etapa de “Implementar” se incorporan las mejores prácticas de la industria y comienzan a rodar los nuevos procesos
Delivering Complex Programs with Consistency and Success 37
Una vez que se tienen las oportunidades de mejora identificadas y validadas, se comienza a trabajar en el “vamos”.
Actividades Claves
• Diseñar procesos To Be, con todos sus elementos.
• Implementación de los nuevos procesos.
• Implementar la nueva infraestructura e incorporación de nuevos miembros del equipo.
• Generar las competencias del equipo.
Herramientas
Definir Analizar Implementar ControlarMedir
Cont'd.
Infrastructure
Processes
D
Develop New Products/Services
D-160
Plan and Manage
Product Business
Plans
D-170
Define Marketing
and Sales Plan
(Customer
Requirements)
D-180
Conduct
Research and
Development
D-190
Develop and
Design Products
D-200
Develop and
Design Services
D-210
Develop and
Design Processes
D-220
Implement
Products/Services
D-230
Qualify Products/
Services
D-240
Manage Change
Orders
D-250
Manage Alpha/
Beta Product
Releases
D-260
Launch Products/
Services
K
Market Products and Services
K-010
Plan and Conduct
Research
K-020
Conduct Market
Analysis
K-030
Conduct
Competitor
Analysis
K-040
Define Categories
K-050
Identify Customer
or Market
Segments
K-060
Perform Internal
Assessment
K-070
Identify Marketing
Opportunities
K-090
Develop Product
Life Cycle and
Global Strategies
K-100
Develop
Positioning for
Products and
Services
K-110
Design and
Develop Pricing
Strategy
K-130
Design and
Develop
Promotion
Strategy
K-140
Design and
Develop
Advertising
Strategy
K-150
Develop Public
Relations Strategy
K-160
Develop Physical
Distribution
Channel Strategy
K-170
Manage Product
Obsolescence
K-180
Develop Sales
Force Strategy
K-190
Design and
Develop
Customer Service
Strategy
K-200
Develop Product/
Service Forecast
K-210
Implement/Control
the Marketing
Plan
S
Sell Products and Services
S-010
Analyze the Sales
Area
S-060
Develop Sales
Plan
S-070
Determine
Customer Contact
Team
S-080
Determine Call
Center
Infrastructure
S-090
Design and
Develop
Applications/
Infrastructure for
Internet Sales
S-100
Select/Manage
Resellers, Sales
Agents, Brokers,
Distributors
S-110
Build and Maintain
Relationship with
Customer and
Intermediary
S-120
Identify Specific
Sales
Opportunities for
Direct Sales
S-130
Initiate, Manage
and Close Direct
Sale
S-140
Initiate and
Manage Proposal
S-150
Initiate, Manage
and Close
Contracts
S-160
Initiate, Manage
and Close
Telemarketing
Sale
S-170
Initiate, Manage
and Close Internet
Sale
S-180
Provide Sales
Support
S-190
Manage and
Evaluate
Performance
S-200
Develop
Operating Plan
S-210
Close the Loop to
Marketing,
Planning,
Manufacturing,
and Logistics
Deloitte
En la etapa de “Controlar” se monitorean diseñan los tableros de control y se realizan revisiones a los procesos
Delivering Complex Programs with Consistency and Success 38
En esta etapa se monitorean los procesos y su desempeño, de acuerdo a lo planificado, retroalimentándolos.
Actividades Claves
• Diseñar el tablero de control de los KPIs.
• Monitorear los KPIs y establecer la eficiencia de los procesos.
• Levantar alertas en caso de ser necesario.
• Realizar análisis causa-efecto para los procesos con bajo desempeño.
Herramientas
Definir Analizar Implementar ControlarMedir
Deloitte
Integrate Phase Outputs
At the conclusion of the integrate phase, three principle outputs will have been developed that will be further utilized in the Execute phase
Delivering Complex Programs with Consistency and Success 39
Operationalize Integrate ExecuteImperative Sustain
Implementation Plans1 Interdependency Alignment2 Transformation Roadmap3
Outputs from Integrate Phase
Deloitte
Phase Four: Execute
The following describes how to support a client’s transformation journey
Delivering Complex Programs with Consistency and Success 40
DescriptionPgM Journey
Op
erati
on
ali
ze
In
teg
rate
Execu
teIm
perati
ve
Su
sta
in
i. Governance Framework
ii. Decision Rights Framework
iii. Transformation Pipeline
i. Implementation Plans
ii. Interdependency Alignment
iii. Integrated Transformation Roadmap
i. Delivery Assurance
ii. Program Health Checks
iii. Executive Reporting
1. Strategy and Transformation Imperative
2. Objectives, Guiding Principles & Stakeholder
Management
3. Preliminary Set of Initiatives
• Understand strategy and the transformation imperative facing the client
• Establish the transformation objectives and guiding principles for decision making, and manage
Stakeholders
• Surface a preliminary set of transformation initiatives for analysis and prioritization
• Define approach for identifying, escalating, making, and communicating key decisions
• Develop detailed work plans and resource plans for the individual initiatives
• Analyze and rationalize initiatives and establish a pipeline of prioritized transformation initiatives
• Conduct transition and knowledge transfer to Business-As-Usual, and identify lessons learned for the
program
• Monitor and control all aspects of the transformation program and implementation progress
• Identify and align the dependencies between the initiatives
• Regularly assess the program’s management processes to identify gaps and areas that require
additional focus
• Develop approach and process for supporting and measuring continuous improvement
• Establish structures for governance and management of the transformation program
• Develop an integrated implementation roadmap for the overall transformation program
• Provide timely, actionable, and metrics-driven assessments of progress to key stakeholders
i. Transition and Knowledge Transfer
ii. Continuous Improvement
iii. Program Closure• Resolve outstanding issues, archive program documents, and conduct client acceptance
Deloitte
Execute Phase Outputs
At the conclusion of the integrate phase, three principle outputs will have been developed that will be further utilized in the Execute phase
Delivering Complex Programs with Consistency and Success 41
Operationalize Integrate ExecuteImperative Sustain
Monthly Health Check Scorecard1 Integration Success Metrics2 Status Reports3
Outputs from Execute Phase
Deloitte
Phase Four: Execute
The following describes how to support a client’s transformation journey
Delivering Complex Programs with Consistency and Success 42
DescriptionPgM Journey
Op
erati
on
ali
ze
In
teg
rate
Execu
teIm
perati
ve
Su
sta
in
i. Governance Framework
ii. Decision Rights Framework
iii. Transformation Pipeline
i. Implementation Plans
ii. Interdependency Alignment
iii. Integrated Transformation Roadmap
i. Delivery Assurance
ii. Program Health Checks
iii. Executive Reporting
1. Strategy and Transformation Imperative
2. Objectives, Guiding Principles & Stakeholder
Management
3. Preliminary Set of Initiatives
• Understand strategy and the transformation imperative facing the client
• Establish the transformation objectives and guiding principles for decision making, and manage
Stakeholders
• Surface a preliminary set of transformation initiatives for analysis and prioritization
• Define approach for identifying, escalating, making, and communicating key decisions
• Develop detailed work plans and resource plans for the individual initiatives
• Analyze and rationalize initiatives and establish a pipeline of prioritized transformation initiatives
• Conduct transition and knowledge transfer to Business-As-Usual, and identify lessons learned for the
program
• Monitor and control all aspects of the transformation program and implementation progress
• Identify and align the dependencies between the initiatives
• Regularly assess the program’s management processes to identify gaps and areas that require
additional focus
• Develop approach and process for supporting and measuring continuous improvement
• Establish structures for governance and management of the transformation program
• Develop an integrated implementation roadmap for the overall transformation program
• Provide timely, actionable, and metrics-driven assessments of progress to key stakeholders
i. Transition and Knowledge Transfer
ii. Continuous Improvement
iii. Program Closure• Resolve outstanding issues, archive program documents, and conduct client acceptance
Deloitte
Knowledge Transfer Framework
Separate from training for end-users, “Knowledge Transfer” is an integral part of the change process. It is the collaborative process of building explicit knowledge, skills, and abilities (along with the confidence to apply them) through activities, mentoring, and other project activities.
Delivering Complex Programs with Consistency and Success 43
Change Readiness Assessment
Revise opportunities and barriers identified that must be addressed for the project to
be implemented successfully
Materials: Change Readiness Assessment, Phase 1
AMTRAK_104_02
Area Ready for Change Area of Potential Concern Significant Obstacles to ChangeArea Ready for Change Area of Potential Concern Significant Obstacles to Change
Sponsorship
How much support truly exists?
Vision Focus
How clear is the vision?
Vision Proposition
How strong is the business case?
Competing Initiatives
What other projects and initiatives will impact the transformation?
Organization/Infrastructure
How will our culture and organizational infrastructure
support the project?
Stakeholder Resistance
How much resistance exists?
Technical/Training
How skilled are individuals in the Technology and organization aspect of transformation?
The Change Risk Diagnostic provides a structured approach which can be used to rapidly identify the critical project risks that need to be addressed in the Change Management Plan
ManagementExecutives Employees Project TeamManagementExecutives Employees Project Team
Change Risk WheelChange Risk Wheel
Migration Plan
How clearly defined are the steps to achieving the future state?
Stakeholder Analysis
Identify and involve stakeholders with authority, power, and influence to lead and
visibly support the knowledge transfer
Materials: Stakeholder Analysis, Phase 1
Training
Develop materials and conduct trainings to ensure employees are provided skills to use
the new processes and systems to their work
Communications
Distribute communications to ensure that employees are well-informed about
and involved in the change
Materials: Change Management Communication Strategy, Phase 1
Knowledge Transfer Framework
Knowledge Transfer
Deloitte
Continuous Improvement – Overview
Continuous Improvement maximizes the organization’s ability to efficiently execute business processes in a way that is aligned with strategic goals, while ensuring improvements are institutionalized and engrained in the fabric of the organization.
Delivering Complex Programs with Consistency and Success 44
Components of Continuous Improvement
WHY
Institutionalize an approach to track realization of benefits and maintain
value realization after program close.
WHO
Business as usual, steering committee, governance body, and knowledge
transfer teams involved.
WHAT
Disciplined approach to continually identify and evaluate opportunities for
service optimization
Identify key metrics that the program will focus on to drive Continuous Improvements to the business
Analyze causal hypotheses, identify root causes, validate hypothesis
Improve by developing ideas to address root causes, test solutions, execute improvement solutions/measure results
Control and maintain performance by establishing standard measures to enable continuous improvement, communicate results
Sustain transformation objectives by establishing a repeatable framework to identify, implement, and measure service improvement
Measure targeted KPIs, identify surface level opportunities or symptoms, baseline operational processes
Track, monitor, and sustain benefit / value realization resulting from transformation
Organizational Leadership sets strategic direction used to drive the Continuous Improvement program
Business stakeholders who focus on business value and business-facing improvements
Execution teams focused on ensuring successful transformation (i.e., Program, Continuous Improvement teams)
Deloitte
Formal Program Closure
All projects and programs have a finite start and end. Closing projects involves gaining stakeholder and customer acceptance of the final products and services, and bringing the program to an orderly end.
It is important to formally close the program in order to reflect on what can be learned to improve future transformations.
Delivering Complex Programs with Consistency and Success 45
Closing ProcessProcesses performed to conclude all activities across the program to
formally complete the program, projects, or phase.
Focus on final product, service or result transition, and updating of organizational process assets
• Administrative Closure: Release project resources, return assets, pack up daily operations, etc.
• Handover: Conduct review meeting, train handover stakeholders
− Capture and handover all project artifacts and formal documentation on completion/termination of project/phase
• End of Project Learning: Update organization process assets, document lessons learned
Close Program, Projects, or Phase
Focus on formal closing of contract, procurement artifacts, and procurement-related lessons learned.
• Contract Closure: Formal closeout of all contracts, review of deliverables, conduct project deliverable acceptance
− Verify project scope and review terms and conditions
− Update organizational activities
− Receive formal written notice that contract is completed
Close Procurement Process
Evaluate
• What did we set out to do?
• What did we achieve?
• What went really well?
• What could have gone better?
• What prevented us from doing more?
• What can we learn from this?
After Action Review
Rosario Norte 407Las Condes, SantiagoChilePhone: (56) 227 297 000 Fax: (56) 223 749 [email protected]
Simón Bolívar 202Office 203IquiqueChilePhone: (56) 572 546 591Fax: (56) 572 546 [email protected]
Av. Grecia 8603rd floorAntofagastaChilePhone: (56) 552 449 660 Fax: (56) 552 449 [email protected]
Los Carrera 831Office 501CopiapóChilePhone: (56) 522 524 991Fax: (56) 522 524 995 [email protected]
Alvares 646Office 906Viña del MarChilePhone: (56) 322 882 026Fax: (56) 322 975 [email protected]
Chacabuco 4857th floorConcepciónChilePhone: (56) 412 914 055Fax: (56) 412 914 [email protected]
Quillota 175Office 1107Puerto MonttChilePhone: (56) 652 268 600 Fax: (56) 652 288 [email protected]© 2017 Deloitte. All rights reserved.
www.deloitte.cl
Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning multiple industries. With a globally connected network of member firms, Deloitte brings world-class capabilities and deep local expertise to help clients succeed wherever they operate. Deloitte’s approximately 200,000 professionals are committed to becoming the standard of excellence.
This publication contains general information only, and none of Deloitte Touche Tohmatsu Limited, any of its member firms or any of the foregoing’s affiliates (collectively the “Deloitte Network”) are, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your finances or your business. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this publication.
Deloitte © refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www2.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
Deloitte Touche Tohmatsu Limited is a private company limited by guarantee incorporated in England & Wales under company number 07271800, and its registered office is Hill House, 1 Little New Street, London, EC4A 3TR, United Kingdom.