If You're Thinking of Buying or Selling Your Business in the New Year, How is Your Performance Plan?

An area that a lot of businesses don't spend a lotmean the business can afford to pay as
of time measuring but is very easy, costcollectively the business may not be performing
effective and critical to do is the keywell enough. The argument goes that incentives
performance areas of the business. These keyshould include as many workers as possible so if
performance areas or metrics can show whetherthey are successful so too will the business, but
the business has all the parts working togetheryou can have a top performing employee that is
and in a healthy manner or is in need of a tune upbring in the best sales for the business but his
or radical surgery. There are a number of keydemeanor or attitude to co-workers may not be
areas to a Performance Plan so let's break themacceptable. Therefore, how do you financially
down.reward a top performer during a meeting and
The first area to look at is the financialthen point out behavior or communication
statements of the business. The first and mostproblems. Rewarding people for sales is great
readily used is the Profit and Loss Statement as ithowever, you will lose any goodwill from
shows the income and expenses of the businessacknowledging and rewarding great sales and then
with hopefully the income greater than thebringing up negative issues.
expenses. Just as important, however, is theIf the performance of each employee is
Balance Sheet as this document shows the wealthmeasured with an Annual Performance Review an
of the business. With an up to date profit and lossextension of that is to include feedback from the
statement and balance sheet, a trained businessco-workers at the same level as the employee.
appraiser can then calculate what the owner ofThis is called a Peer performance review. It can
the business could expect to get if they decidedbe controversial as someone may choose to
to sell it on the market.denigrate the performance of a co-worker they
In addition to the financial statements, the nextdon't like. So there are risks. However, it can
performance area to measure and manage canprovide constructive results if managed correctly.
be simple business metrics that include theA best practice for a Performance Review is
number of incoming calls to the business (and thisasking an employee that reports to a manager
can be broken down into times of day if calltheir opinion on the performance of the manager
volume is an important metric,) the number ofand how the manager could do things better. This
hits to the website, volume of email, volume ofis called a Management Review. Once again this
faxes and volume of orders placed on-line (ifapproach can have a downside but it can enable a
important.) Depending on the business, the totalbusiness to grow and be internally stronger if
number of orders placed and/or the number ofopen and honest communication is part of the
orders placed by each sales person. In simplebusiness culture.
terms, sales can generally be easily measured. It'sThe final item to consider is your performance as
important that the sales team is clear on salesthe business owner. Not every owner has the
targets and agree how they are to be measured.time or desire to put such a process in place, but
Sales people are motivated by getting results.if you want your business to grow and have a
Make sure the results are measured accurately,healthy business environment I think it's one of
consistently and fairly or sales people will becomethe best means to enhance the success of the
de-motivated; which is obviously the completebusiness. Depending on the size of the business,
opposite from what you want to do. It'sthe Owner Performance Review can be done by
important to start by building Key Performancehiring an outside consultant. An alternative
Metrics for your business. Don't be afraid tosuggestion is to do it by anonymous survey but
change and add other metrics as they arethis approach reduces the effectiveness as it
normally easy to isolate and therefore count.restricts the answers that can be given and
Make sure all metrics are counted monthly and asdoesn't allow an exchange to clarify things.
many data points shared with everyone in theThere is a business axiom that says "If you can't
business as possible. Celebrate successes and askmeasure it, you can't manage it." The
the team for suggestions when the performancePerformance of a business can mean the
isn't acceptable.difference between success and failure. Most
The next aspect to a Performance Plan for thebusinesses do not fail overnight. They decline
business and something not always done is angradually, with often the decline picking up steam
annual performance review. There are differenttowards the end. A good Performance Plan will
approaches to this topic; some are personalprovide warnings that if measured and managed
preference. For example, some businesses tendwill allow corrective action to be taken in time.
to link the annual performance review to also aPart 11 of this article series, explains the
salary review. My preferred strategy is not to linkimportance of a Disaster Recovery Plan. Most
them. My reason for this is that I don't think theybusinesses don't have the time to put this
are linked. Compensating someone ontogether. That can be a mistake and this article
performance is important. However, the goodexplains why.
performance of one person does not always