Methodology
Bottom line: Cup-shaped KPI means one metric framework, different water levels — headquarters on profit and productivity, business units on their P&L, key roles on deliverables and quality. A XieChunQiu framework for management layers, paired with point-based KPI on the shop floor.
What it fixes
In manufacturing groups past ~RMB 100M revenue:
- HQ scores profit, plants score volume — margin leaks
- Finance, HR, and plant managers report different numbers in reviews
- HR builds a scorecard first; leadership asks how it links to strategy — rebuild
Cup-shaped KPI fixes framework misalignment, not “too few metrics.”
T0–T4 timeline
T0 · Align business (2 weeks) — profit, productivity, strategic projects owned at each level.
T1 · Cup layers (3–4 weeks) — dictionary of metrics and weights signed by leadership.
T2 · Point breakdown (2 weeks) — tie to point-based actions and Cubic Compensation; full design path in manufacturing KPI design.
T3 · Pilot (8 weeks) — 1–2 BUs, scores tied to bonus, advisor at review meetings.
T4 · Handoff (4 weeks) — policies, training records, client team owns next cycle.
Case direction
Shenzhen optoelectronics (anonymized) — performance and compensation rollout; revenue scale doubled in three years after BUs owned P&L under one cup framework.
Liu Xinzhen · NDU MSc · ICMC-certified consultant ｜ XieChunQiu Management Consulting · Shenzhen
20+ years · 600+ clients · 200+ listed companies · 80%+ repeat or referral.
