Savings Definition 节约的定义.doc

Savings Definition 节约的定义. A saving is an improvement in cost compared to the same period in the previous financial year, achieved through a deliberate action 所谓节约，即通过专门的措施与上一财务年度同期相比较产生的成本改善。Example: By benchmarking prices of a product, an opportunity to decrease the cost was identified. By using the outcome of the benchmarking while negotiating with the supplier a cost decrease was achieved. This is to be considered as a saving. 例如：通过对比产品价格，确认降低成本的可能性。通过比较及与供应商的协商达到降低成本的目的。这就成为节约。Example: Raw material price is going down and therefore the supplier of on the saving as part of our contract. This is NOT to be considered a saving but a cost reduction in material movement. 例如：如果原材料价格下降，由此供应商产生的节约可作为合同的组成部分，但是不能视为真正意义上的节约，只能视为涉及材料相关活动的降低成本。 Savings and increases shall be tracked separately 节约与增长应当分别进行控制追踪Example: Consolidating the divisional steel purchases to a single source, supplier A, yields company B a saving of 2% on the purchase price. Two months later the steel price increases, following the market movement, with 4%. The 2% saving is still to be considered a saving since the cost with the previous supplier would have been 2%+4% higher. 例如：如果部门钢材采购来源应固定单一，供应商A向B公司让出2%的采购价格。2个月后钢材价格上涨，根据市场变化，节约价格调整为4%。 而2%仍能视为节约，因为之前够供应商的价格已经高于2%+4%。 Both current year actions and last year actions, dating back up to 12 months (drag-through savings) shall be counted 当年的措施和去年的措施，应涵盖12个月（周期节约）的计算Example: Reengineering on item A yields a reduction of material cost from $100 to $80, starting in November 2010. During the period from November 2010 to October 2011 the cost of item A will be $20 less than the same period in the previous year, hence we have a saving of $20. In November 2011 the cost of item A in the same period in the previous year is $80, so there no longer any saving. 例如：从2010年起，针对A物项改进可将材料成本从100美元减至80美元。在2010年11月到2011年10月期间， A物项的成本与去年同期相比减少20美元，由此我们节约了20美元。2011年11月物项A成本为80美元，因此没有任何节约。 All savings shall be agreed and approved by the local Finance manager and be consistent with financial reports 10 所有节约应当由当地财务经理同意批准且与财务报告10保持一致。Savings Definition 节约的定义. Material Saving 材料节约 Is calculated by multiplying the achieved improvement in material cost by the volume consumed in the period材料节约通过将改善的材料成本乘以该期间消耗的量计算。 Example: A saving of $2 was achieved in one of the components in item A, effective immediately. Item A was sold in 5000 units in the following month and the saving for the month is calculated as $2x5000=$10000. 例如：物项A中的一个零件节约2美元，则立即产生成效。在之后一个月中出售5000个物项A， 则该月节约为2美元X5000=10000美元。. Labour Saving 人工节约 Is calculated as achieved reduction of labour cost in the period 人工节约可通过在一定时期降低人工成本达成。 HC reduction saving is calculated as the cost of HC reduced in the period 减少HC节约通过在一定时期减少HC成本来计算。Example: Person A has been made redundant due to efficiency improvements in the factory and leaves the company. The saving in the following month is calculated as the monthly cost of A. 例如：由于工厂的有效改善，人员A为冗员并离开公司。计算其在之后一个月的节约时为A的月成本。Example: The direct labour cost is 10% lower than the same period last year. This is not to be considered a saving, unless there are specific actions supporting the 10% reduction. 例如：直接人工成本与去年同期相比低10%。这不能视为节约。除非有专门的措施支持降低10%。 Re-deployed HC can be counted as a saving only if filling a vacant position already announced 只有在填补空缺职位时， 重新调整的HC才能视为一种节约。Example: Person B has been working in a cell that has been outsourced. However, as there are vacant positions announced in one of the other cells, B applies for that job. As B has been a trusted and proven worker he is hired for the new position. The saving in the following month is calculated as the monthly cost that B had in his previous position. 例如：人员B一直在某个已经外包的单位工作。但是，由于另外一个单位有空缺位置， 人员B申请该工作。由于已确信人员B是合格员工，因此他担任了新的职位。计算其在之后一个月的节约时为人员B在原岗位的月成本。 Saving from temporary labour reduction is counted as the cost of reduced temporary labour, with same or increased overall throughput 减少临时人工节约可视为减少临时人工的成本，整体产量相同或有所增加。 Example: Efficiency improvements in the factory allows for higher throughput with reduced temporary labour. The saving is calculated as the cost of the reduced temporary labour in the period. 例如：工厂的有效改善可产生更高的产出并减少临时人工。在一定时期的节约可作为减少临时人工成本进行计算。Example: Temporary labour is reduced as sales is declining. This is NOT considered a saving. 例如：由于销售下降，可以减少临时人工。这不能视为节约。11 Savings Definition 节约的定义. Savings from services 服务项目的节约Is calculated by multiplying the achieved reduction by the volume consumed in the period 服务项目的节约可以通过将降低成本乘以一定时期的消耗量进行计算。Example: By consolidation, all land based transportation has been reduced by an average 5%. The first month invoice with the new prices show a total of $10000 spent on land based transportation. The saving is then $10000/(1-5%)-$10000=$526. 例如：通过整合，所有路上运输可以平均减少5%。第1个月发票（含新价格）显示共有10000美元用于陆地运输。节约费用为10000美元/(1-5%)-10000美元=526美元. Cost avoidance is a cost reduction that does not lower the cost of products or services when compared against historical results 成本规避是一种减少成本的方式，与以往相较无需降低产品成本或服务。Example: By purchasing a large amount of raw material at a point when the price is low may allow the company to avoid the higher cost of the same material at a later point. 例如：如价格较低时采购大量原材料， 则公司在之后采购相同材料时可避免更高成本。Example: When procuring fixed assets, the final price is lower than the quoted price. This is allows the company to avoid the higher quoted price, but does not achieve any actual savings.例如：当采购固定资产时， 最终价格低于报价。则公司可避免更高的报价，但是无法达到任何实际节约效果。 Example: The labour price is going up and our supplier is pushing for a price increase accordingly. Through negotiation we manage to keep the current price and void the increase. 例如：人工价格上升且我方供应商相应要求提高价格。通过协商，我方成功稳定当前价格并避免其增长。. In case the saving cannot be calculated according to this guideline, the Functional area responsible for the action shall consult with the local Finance manager to agree on the effect of the outcome on the overall business. 如果根据该导则无法计算节约项目， 负责改善措施的功能性部门应当咨询当地财务经理以便就整体业务的产出效果达成一致意见。 . If further escalation or clarification is needed, APAC CFO, VP Operations & Technology or Operations Controller can be consulted. 如果需要逐步增加或者清算， 可咨询APAC CFO， VP 运营及技术或者运营控制人员。12 Aligning savings to functional areas 各种节约须配合功能性部门的活动. Categorizing savings: 节约的分类 Savings from re-engineering or product changes shall be categorized as VA/VE 通过重新改造或者产品更新产生的节约应当归为VA/VE。Example: The housing material in cylinder A was changed from brass to zinc with considerable savings. The savings shall be categorized as VA/VE. 例如：锁芯A壳体材料从铜转为锌产生大量节约。节约应归为VA/VE。Example: Lock B has been developed to replace lock A and has been designed to be more cost efficient. The material cost savings from replacing lock A with Lock B shall be categorized as VA/VE. 例如：B型锁已经替代A型锁， 并设计的更具成本效益。通过该产品替代产生的材料成本节约应当归为VA/VE。 Savings from process improvements or labour content reduction shall be categorized as Lean 通过工艺改善或者减少人工产生的节约应当归为Lean.Example: The efficiency of the assembly line was improved, making one person redundant. The labour savings shall be categorized as Lean. 例如：组装线的有效改善可产生冗员。人工节约应归为Lean。 Savings from purchasing activities shall be categorized as Supply Management 通过采购产生的节约应当归为供应管理类。Example: Instead of buying screws from the local fastener supplier and put them into bags for the customer, the purchasing team negotiated to buy finished screw packs from the supplier. This resulted in one person being made redundant in the factory and an improved cost of the screw pack. Both the labour and material saving shall be categorized as Supply Management. 例如：采购团队通过协商从供应商处购买成品螺钉包，而不是从当地紧固件供应商处购买螺钉并自己为客户装包。这就使工厂产生1名冗员并改进了螺钉包的成本。人工和材料节约都归为供应