Enterprise and corporate performance management (EPM/CPM) is not a process. EPM/CPM is the integration of multiple performance improvement methods including product, service line, channel and customer profitability (using activity-based costing [ABC] ); strategy management using strategy maps, balanced scorecards (with strategic KPIs) and dashboards (for operational PIs); process improvement using lean and quality management (including lean accounting and the cost of quality [COQ]; capacity-sensitive driver-based budgeting and rolling financial forecasts; enterprise risk management (ERM); and data science and analytics. EPM/CPM methods are imperative for any organization to excel at to remain viable and competitive.

In this link is my view of the six core components of EPM/CPM that was published by the FP&A Trends Group:

Exceptional EPM/CPM Systems are an Exception | FP&A Trends (fpa-trends.com)

Analytics-Based Performance Management LLC

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