Best Practices – Maintaining Governance as a GPO Nov 2014

Agenda 2 Standard Process Organization Metrics capture & analysis Role of Process councils

© COPYRIGHT MARS INCORPORATED | CONFIDENTIAL Mars Incorporated Overview 3

72,000 Associates Overview At a glance 4 Private, family-owned company for more than 100 years Annual net sales > $33 billion 74 countries - over 400 locations

Our Brands & Segments 5 Diverse global business comprised of six segments: Petcare, Chocolate, Wrigley, Food, Drinks, Symbioscience

5 Principles & Decentralized Organization 6 Quality, Responsibility, Mutuality, Efficiency & Freedom Decentralized Organization Improve efficiency & Controls in Financial Operations through Process Standardization and Regional Service Centers

© COPYRIGHT MARS INCORPORATED | CONFIDENTIAL Process Standardization 7

Golden Processes Develop 2011: The Golden Processes are developed Principles: Independent of ERP’s Aspiration to be leading practice Standardization with zero tolerance for Deviations Centralization bias Clear and aligned objectives by processes (identifying tradeoffs between service, quality, cost and control) Measurable (metrics by process) Golden Processes: Standard Global Processes for Mars Financial Operations, incorporating best practices covering 8 signature processes – General Accounting, Fixed Assets, Intercompany Billing, Management Reporting, Accounts Receivable, Accounts Payable, T&E and Payroll.

© COPYRIGHT MARS INCORPORATED | CONFIDENTIAL Organization Structure 9

Global Process & Controls Team An Organizational Framework that support ongoing Functional Expertise and Business Process Knowledge is required to maintain and enhance Operational Performance “Level of competency varies by system but knowledge of ERP is generally low” * “SAP capabilities are not being used to their full potential; no one is trying to drive this understanding” * “Level of competency has continued to erode over time due to the lack of training that is received after Go-Live”* “A number of gaps to the Golden Processes can be closed by better using our current ERP’s” *

Issue Management Power User Nurturing Continuous Improvement GPO Global Process Owners BPO Business Process Owners RFE Regional Functional Experts SAP Governance Knowledge Management Continuous Improvement Process Governance Operational Processes Continuous Improvement Global operational efficiencies through standard best practice processes Globally consistent SAP template with materials enhancing the understanding and efficient use thereof Maximize the investment we have made in SAP by creating highly skilled users effectively supported by experts Global Process & Controls Team

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Metrics Periodic - Process Metrics within Service Centers Quarterly - Critical Few Scorecard Annual – Fit Gap Compliance

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The MFS Model defines the peer to peer interaction with key stakeholders : Business Units and Unit functions and Global MFS teams. It supports the delivery of standardized services while fulfilling the continuous improvement culture The structure that enables this model includes five interdependent Councils Each council has a defined purpose and accountability enabled with meeting protocols and council members Mars Financial Services Governanc e Model Global Process Council Regional Process Council Customer Council MFS Center Council Global IT Council Business Unit interactions Finance Enablers Steering Team MFS Governance Model

Global Process Council Objectives Global Process Council Aims Drive standardization across the service centers (through the Golden Processes and consistent service offerings) as a foundation for continuous improvement Prioritize Global initiatives for continuous improvement Govern localization process Frequency Bi annually following the Regional Councils Objectives Align consistent service offering across MFSC’s to the Golden Processes Approve sub processes to be implemented by the MFSC’s Review progress of global enabler development and deployment and recommend prioritization of future global activities Assess and respond to cross functional projects that impact the Golden processes Review metric scorecard for the MFSC’s to identify opportunities and best practices Review process change requests submitted by MFSC’s, BU’s, Internal Audit and Corporate Alignment of LEAN initiatives across MFSC’s Review localization requests from both MFSC’s and BU’s Highlight training needs Members Led by: Global Process owners Representation from: Center Process Managers IT BPO RFE Internal Audit Others by invitation Escalation Initial point of escalation: Global Financial Processes and Controls Director Final point of escalation for MFSC related items: MFSLT Final point of escalation for BU localizations: FEST

© COPYRIGHT MARS INCORPORATED | CONFIDENTIAL Summary 17

Agenda 18 Standard Process Organization Metrics capture & analysis Role of Process councils