基于活动的成本计算应用(ppt 28页).ppt

资源公司的基于活动的成本计算应用 德信诚培训教材 绪言 成本报务分析 CTS 行为价值分析 AVA 运作的信息化的管理 化学药品制造商的实例 基于行为的成本计算是一种核查成本的方法 它可以通过不同的方法提供经营决策 ABC Activity BasedCosting AVA Activity ValueAnalysis CTS Cost to Serve OperationalManagement 行为成本计算是一种方法 它按照组织的活动来为这个组织的费用创立一个经济向导图 目标 做正确的事 创立一个用于销售 市场和成本管理 现在降低成本 在一个特定的组织单位中 做正确的事 为操作管理提供更多精确的成本信息决策方面的 对于真正的活动 产品 顾客服务 通过一种积极的客观的简单易行的方法 包括预算 绩效度量和行为进步费用的理解来实现目标成本减少活动范围 所有受产品 顾客 供应商以及取得共识的管理活动所有特定组织单位完成的行动所有组织单位完成的被应用于行为操作管理的活动影响的行为组织范围 所有当地 组织单位覆行的范围内的活动物定组织单位降低成本的目标所有应用了行为管理的组织单位成本范围 所有组织范围内的费用组织范围内的可控成本 不包括不可控成本 组织范围内的所有费用比如贬值 长期租赁 合同详细水准 30 50高水平的活动 对于受产品和客户冲击的大量活动 多于几百 允许成本被分配于大量活动 多于几百 允许做详细预算和绩效控制活动有一定的偏差特定最终产品 成本减少可以通过减少 消除最终产品和活动来实现周期 每6个月到2年更新一次一次性事件将根据定期的绩效报告来更新的数据与对成本和有效行为步骤所制定的标准可预算来做比较efficiencymeasures信息体系 构建在标准软件包的独立模式同左链接或综合了财务和程序数据系统的用户化体系 Activity BasedManagement ABM 行为成本计算的应用 ApplyingActivity BasedCosting Introduction Introduction Cost to ServeAnalysis CTS Activity ValueAnalysis AVA OperationalandITManagement ChemicalManufacturerExample VariableMfg Cost FixedMfg Cost 成本服务和边际经济学在成本方面所提供的补充看法可以为做多种决策提供帮助 典型的工厂成本结构 变动成本 边际成本对边际成本曲线的初步关注包括Fiber光纤Chemical化学药品Energy能量variablematerials可变原料variablemaintenance可变维护成本运行补特定比率或销量水平量化成本在短期内直接变动边际成本数据有用于 变动成本的减少定价决策 增加的 按幅度安排生产资金方案的估价边际成本数据不用于顾客和产品的总体比较 注解 固定成本 CTS对成本服务分析中利用行为成本方法的初步研究包括直接劳动和利益间接劳动和利益固定原料固定维护多样化服务管理费用贬值成本运行是一个多变的活动成本在短期内是固定的 对成本运行不敏感 CTS方法有用于 确保定价能弥补产品和顾客的固定成本全面等级混合分配将客户和产品进行总体比较估价资金项目方案 假若成本分析会受到冲击 CTS不用于增加定价和按幅度安排生产 ApplyingActivity BasedCosting Cost to ServeAnalysis CTS RecommendedCTSPilotActivityScope成本分析导向的建议活动范围 Milloperations工厂运作Sales customerservice bothlocalandfornationalaccounts 销售 顾客服务 局部和全国的帐户 Marketing市场Distribution分配Procurement获取BusinessGroup Headquartersadministrativesupport商业集团 总部行政的支持Otheragreed uponadministrativeactivities e g corporate levelreportingrequirements 其它取得共识的管理活动 例如 合作水平报告要求条件 成本服务分析方法的使用范围可以扩展到所有受产品和顾客影响的活动 以及取得共识的管理活动 ApplyingActivity BasedCosting Cost to ServeAnalysis CTS 建立对活动和有关于产品和顾客的成本运行的更好理解建立一个高水平的模式 而不是一个新的财务系统建立一个用于近期分析的信息基础总部成本费用的运作工厂成本管理目标报务水平顾客细分定价生产线合理化用这种方法培训客户人员使他们能 在全公司范围内扩展分析和结果不久后重看该结果创立一个执行初步经营事项的建议性文件 例如 扩展向导至工厂 交易 经营集团从一些 所有交易 合作经营业绩管理中综合出结论定期重复研究开始补充数据的跟踪报告新的财务系统建立的同时结合成本报务分析 成本服务分析导向在几个目标 建议的导向目标 ApplyingActivity BasedCosting Cost to ServeAnalysis CTS 导向的方法是简单易行的 ApplyingActivity BasedCosting 确定范围 选择工厂和时间安排定义活动 30 50 成本运行 主导产品 and主导顾客收集所需数据MapresourcecoststoactivitiesthroughresourcedriversMapactivitycoststoproductsandcustomersthroughcostdriversCalculatetotalandper driver unitactivitycostsCalculatealternate CTS profitabilityforpilotproductsandcustomersDevelopconclusionsandpathforward 高水平的方法 Cost to ServeAnalysis CTS CTSanalysisenablestrueprofitabilitytobeviewedfromboththeproductandcustomerperspectives ApplyingActivity BasedCosting CTSProfitPerspectivevs ConventionalPerspective ProductView CustomerView BusinessView BusinessGroupView ConventionalView ProductVariableCost Product DrivenCost ProductCost ProductGrossMargin CustomerGrossMargin Customer DrivenCost Customer ProductCost BusinessBaseCost NetRevenue NetRevenue NetRevenue NetRevenue NetRevenue BusinessOperatingMargin BusinessGroupBaseCost BusinessGroupOperatingProfit MillVariableCost BusinessGroupOperatingProfit MillFixedCost StandardProductCost DistributionCost BusinessCost BusinessGroupCost BusinessCost Cost to ServeAnalysis CTS Aspecialtychemicalcompanygroupedactivitiesarounddriversrelatedtoeitherproductsorcustomers DirectCostofActivityGroupingswithProductandCustomer RelatedCostDrivers SpecialtyChemicalCompany IndirectCost 180MM25Activities Product CustomerDirectCost 417MM29Activities Material 213MM ManufactureIntermediates 81MM1Activity Product CustomerSupportActivities 123MM28Activities Technical 55MM3Activities ProductMixComplexity 11MM6Activities GeneralCostDrivers Sales Support 27MM8Activities Order 30MM11Activities Customersviaorders CustomersviaSalesdecisionsorcustomerrequest Productsvianon volumedrivers e g runs ingredients CustomersviaMarketingdecisions 123MM 417MM 597MM Excludesnon U S andout of scopeexpenses Theseareactivitieswhicharedirectlydrivenbyproducts clientactions and orcustomeractions ApplyingActivity BasedCosting Cost to ServeAnalysis CTS Thenew and insomecases surprising insightsintothecostsofeverydaytaskshelpedthiscompanyselectareasoffocusforcostreduction ApplyingActivity BasedCosting UnitDriverCostsofSelectedActivities SpecialtyChemicalCompany Cost to ServeAnalysis CTS GrossProfit CTSContributionMargin ConventionalGrossProfitvs CTSContributionMarginbyCustomer SpecialtyChemicalCompany CUSTOMER1CUSTOMER2CUSTOMER3CUSTOMER4CUSTOMER5CUSTOMER6CUSTOMER7CUSTOMER8CUSTOMER9CUSTOMER10CUSTOMER11CUSTOMER12CUSTOMER13CUSTOMER14CUSTOMER15CUSTOMER16CUSTOMER17CUSTOMER18CUSTOMER19CUSTOMER20CUSTOMER21CUSTOMER22CUSTOMER23CUSTOMER24 ThecustomerviewofCTSmarginvs conventionalgrossprofitexhibitedsignificantvariationinrelativecustomerprofitability Sales DescendingSalesRevenue LargeCustomers SmallCustomers ApplyingActivity BasedCosting Cost to ServeAnalysis CTS Thisinsightwasappliedtocustomersegmentationefforts ApplyingActivity BasedCosting CTSContributionMargin vs CTSContributionMarginIndex ByCustomer SpecialtyChemicalCompany Cost to ServeAnalysis CTS Forexample specificstrategiescouldbedevelopedforaddressingcustomersineachgroup ExampleStrategy Group Dropcustomerswithoutsignificantupsidepotential 1 Targetpriceincreasesand orservicereductionstoimproveprofitabilitysignificantlyMeetwithlargercustomerstodiscusstheirserviceneedsvs clientprofitneeds 2 Identifyopportunitiesformoderateprofitabilityimprovementthroughpriceincreasesand orservicereductions 3 Explorepossibilityofexpandingbusinessthroughtargetedpricereductionsorexpandedserviceofferings 4 Verifyclientisnotovercharging underservingandatriskoflosingbusinessExplorepossibilityofexpandingbusiness 5 ApplyingActivity BasedCosting Cost to ServeAnalysis CTS Customer SegmentStrategies SpecialtyChemicalCompany Similarly applyingtheCTSresultstoproductswouldprovideusefulinputtoproduct linerationalizationandotherproduct policydecisions ApplyingActivity BasedCosting VariableContribution Product Driven Non Volume ActivityCosts VariableContribution ofRevenue MoreAttractive GreaterLeverageofCost to Serve VariableContribution vs VariableContributionIndex ByProduct Cost to ServeAnalysis CTS SeveralobservationsandimplicationsfollowedfromtheCTSpilot Asurprisinglylargepercentageofnon materialcosts 43 isdedicatedtoactivitiesonwhichcustomersandproductshavenoimpact closescrutinyofthevalueoftheseactivitiesseemswarranted Grossprofitisnotanindicatoroftruecustomerorproductprofitability Large volumeproductsarenotsystematicallymoreattractivethansmall volumeproducts Largecustomersarenotsystematicallymoreattractivethansmallcustomers Customerprofitabilityvariessignificantlywithingroupsofcustomersofsimilarsizeorsimilarmarket segmentfocus Bytrackingsomedatamoreformally theclientcanextendCTSinsightstoabroadergroupofproductsandcustomerswithoutimplementingadetailedABCsystem ObservationsandImplications SpecialtyChemicalCompany ApplyingActivity BasedCosting Cost to ServeAnalysis CTS Introduction Cost to ServeAnalysis CTS Activity ValueAnalysis AVA OperationalandITManagement ChemicalManufacturerExample AtypicalAVAapproachincorporatesanaggressivecost reductiongoalwithanobjective facilitatedprocessforidentifyingwaysofhittingthetarget AVAApproach Createprojectorganization includingSponsors SteeringCommittee ProjectManager facilitators andprojectteamDetermineorganizationalandcostscopeforanalysisEstablishcost reductiontargetmagnitudeandmaximumtimeframeforcaptureCreategroundrulesforapprovalofreductionideas trackingofbenefits andconflictresolution SelecthistoricaltimeframeforexpensedataDefineorganizationalsub unitstoprovidethebasisforAVADefineMissions Activities andEndProducts MAE s foreachorganizationalsub unitIdentify customers forendproductCollectbaselineexpenseandend productquantitydataEstimatemaximumcapacityforendproductsineachsub unitAssignFTE sandexpensestoactivitiesandend productsineachsub unitAssessthevalueofendproductsamong customers DefineProject CreateAVAModel Generate Validate RefineCost ReductionIdeas ImplementApprovedCostReductionIdeas Conductidea generationworkshopstogeneratecost reductionideassufficienttomeetthetarget EliminateendproductsSimplifycontentandreducefrequencyEvaluatesourcingoptionsInvestigateimplicationsofeachideawithend product customers Conductidea refinementworkshopsPresentrecommendedcost reductionprogramtoSteeringCommitteeAppointimplementationleaders Layoutspecifictimetableforcostreductionwhichcapturesbenefitsasquicklyaspossible whileminimizingnegativeimpactsonend product customers Trackactualcostreductionvs timetable reportmonthlyHoldimplementationleadersaccountableforperformance ILLUSTRATIVE ApplyingActivity BasedCosting Activity ValueAnalysis AVA Atonelargeindustrialclient AVAwasusedtoassessthevalueandcostofkeyendproductstoidentifyspecificactivitiestosimplifyorstreamline Identifiedthekey endproducts oftheFinancefunctionwithemphasisonFinancialPlanningandCostAccounting AnalysisareasEstimatedthecostandvalueofeachendproductCostassignedusingABCmethods personnelcosts andallocation non personnelcosts Valueassignedusingresultsofusagesurvey usagebycustomersindecisionmaking Focusedeffortonthehighercost lowervalueendproductsHeldfocus groupdiscussionstoidentifywaystosimplify streamlinethesetoffocusendproductsDiscussedideasfrombrainstormingandbestpracticesfromothercompaniestoconfirmandenrichwaystosimplify streamlinethefocusendproducts ExampleAVAEffort EXAMPLE ApplyingActivity BasedCosting Activity ValueAnalysis AVA Task1 InterviewkeyFinanceexecutivestoverifycoreFinanceissues documentmissionsforeachfunctionorsub function whydoestheunitexist andidentifyinitialsavingsopportunitiesTask2 Provideanoverviewofeachfunction sbudgetsplitbetweenpayrollandnon payrollcosts splitpayrollbypositionandnon payrollbycostcategory type Task3 Decomposefunctionintosub functions units anddevelopacomprehensivelistofendproductsforeachsub function developaprioritizedlistofendproductsforeachsub functionfromtheperspectivesofboththesub functionandits customers Task4 Identifythesteps activities onemustgothroughtocreateeachendproductTask5 Allocateemployeetimebyjobpositiontoendproducts andensure100 ofallemployeetimeiscapturedTask6 EstimatepersonnelcostsforeachendproductbasedonemployeetimeallocationsTask7 Calculatethetotalcostsofendproductsbyassigningnon payrollitemsthataredirectlyattributabletotheactivityandallocatingothercostsonalogicalbasisTask8 Quantifythevalueofeachendproductbysurveyingcustomerstodeterminehowtheyuseitindecisionmaking e g supportingkeybusinessdecisionsismorevaluablethanmerelyprovidinginformation Task9 Documentpreliminaryideasandopportunitiestoreduceoverheadcosts thisstepwillberepeatedthroughouttheprojectviamultipleinterviews reviewmeetingswithalllevelsofmanagement Theprojectconsistedofninekeystepsthatdefinedtheendproductsofsub functions assignedcostsandvaluetoendproducts andlogicallyeliminatedorsimplifiedactivities endproductsbasedonacost valuecomparison KeyTasksinanExampleAVAEffort ApplyingActivity BasedCosting Activity ValueAnalysis AVA Inthisexample twelvehighercostandlowervalueendproductsbecamethefocusareasforthecostreductioneffort Average70 8 Average140 Cost 000s ValueRating Baseduponprimaryusages Valuevs CostMatrix P G K KK B A L T H X O R JJ GG LL V NN BB D N M S AA C J Q W HH MM II FF F OO E Z I U CC DD Y EE 0 10 20 30 40 50 60 70 80 90 100 0 100 200 300 400 TotalofallEndProducts FocusSubtotal 5 741 90 3 044 453 ApplyingActivity BasedCosting Activity ValueAnalysis AVA Tobesuccessful anAVAprojectmustcommunicateefficiently analyzeobjectively andmoverapidlytoimplement RequirementsandKeyLearnings RequirementsforSuccess KeyLearnings Displaytopmanagement stotalcommitmentandvisibleinvolvementintheoverheadreductionprogramEstablishastretchtarget withsupportingrationale forcostreductiontoensurecompleteanalysisandinnovativethinkingUseabottom upapproachtogivelinemanagerstheresponsibilityforgeneratingideasandprovidingknowledgefromthetrenchesCommunicateprogram sprogressandconclusionstoparticipantsandtheoverallorganization Balancetheneedforaccuracywithdataavailabilitytogetan actionable levelofdetailinend productcostestimatesConductsimultaneouscost savingseffortsacrossmultiplesites functionstoavoidlettingthe victim mentalityslowprogressEncourageinvolvementandremoveblockersthroughstraight forwarddiscussions face to facemeetingswithkeyexecutives asrequired Assessthevalueofeachendproductusingquantitativeusagesurveyofcustomers usersAggressivelyminimizethetimetoimplementationtoavoiddisruptionscausedbylingeringuncertaintyandinsecurity ApplyingActivity BasedCosting Activity ValueAnalysis AVA Introduction Cost to ServeAnalysis CTS Activity ValueAnalysis AVA OperationalandITManagement ChemicalManufacturerExample Thenewbusinessstrategyrequiredabusinesssolutionthatcouldsupport calculatingtrue economicprofit ofbusinesses productlinesacrossgeographiesreductionintotalcosttoservereductionininventorylevelsinsightintocustomersatisfactionandretentionwithregardtocontributionThenewsystemneededtoreplacethetraditionalprofit and lossstatementswithinformationaboutthetotalshareholderreturnonproductsandservicesActivity costs hadtobebasedonstandardsdevelopedbyChemco sfinancialorganizationwithsupportfromeachareaofthebusinessThesystemhadtobeabletoreportcontributiononavarietycombinationsofproduct customerandgeography In1990Chemcoformulatedaglobalrestructuringstrategydesignedtoshedlowmarginproductlinesandglobalizebusinessunits BusinessManagement SolutionRequirements ApplyingActivity BasedCosting OperationalandITManagement ChemicalManufacturerExample Chemcocreatedthecapabilitybyimplementingacombinationofpackage SAP andcustom reporting systemsandintegratingthemwithalargebusinessprocessandhumanchangeinitiative BusinessManagement SolutionOverview ContributionMargin EconomicProfit PriceVolumeCurrency SalesSummary BusinessBalanceSheet FundsFlow Inventory Orders ReplacementAssetBase Maint enance Betterments Additions Freight Logistics SalesDetail DaysSalesOutstanding PayHabits OrderDetail ExpenseSumm ABCReporting FixedAssets ExpenseDetail ReportingViews ReportingDatabase SourceSystems SAP Market SellApps Siebel GlobalCodesStructure GlobalMaintenanceSystem other ApplyingActivity BasedCosting OperationalandITManagement ChemicalManufacturerExample ProvidingABCdatatothebusinesshadimmediateandsubstantialimpact BusinessManagement ValueCreated OneDivisionidentified 2MMannualcostsavingsbyanalyzingthe truecost toproduceproductsbetweensimilarplants Inthepast thiswasdifficulttodobecausetherewasnosinglesourceforallplantexpenseinformation AnotherDivisionusedABCreportingtomeasureitsgoalofreducingconversioncostsby50 from1992costsvs1998costs Todate theyhavereducedconversioncostsby30 Chemcohasacentralpoolofplantmaintenancepeoplewithcraftsmenfromdifferentgroupsincludingpipefitters boilermakers electricians etc UsingABC Chemcocreatedreportstomonitorhowmanyhourseachcraftgroupwasspendingwithinitsownareaandtheamountofovertime andtocalculatethetotalcostofthemaintenanceoperations Reducedwaittoseequarter endfinancialresultsfrom16daysto12 14hours Improvedthetimeittakestoperformthelegalbookclosingby8daysandthebusinesscloseby16days ApplyingActivity BasedCosting OperationalandITManagement ChemicalManufacturerExample WhenChemcochosetoplaceitsITorganizationintoanalliancewithAndersenConsulting anABCapproachwasidentifiedastherightwaytomanageandreportactivities giventhenatureofthechallenge ITManagement BusinessProblem Chemcofocusedonearninganeconomicprofitthroughoutthebusinesscycle 7 8year andhasfocusedonreducingfixedcoststhroughouttheirorganization ThespecificissuesbeingfacedbytheITorganizationincludedthefollowing significantincreaseinthesize complexityandnumberofsystemdevelopmentprojects ITinvestmentplansfarexceededresourcesavailableinternally skillsurveysindicatedlargeskillgapsasthecompanyfocusedonmigratingtoclient servertechnology usercommunityrequiredquickertimetomarketandlowerunitcostsforITapplications InAprilof1997theChemco AndersenConsulting Alliance wasformedwithperformanceobjectivesincluding improvevaluedeliverytothebusiness30 improvementindevelopmentandmaintenanceproductivity40 improvementindevelopmentlead timeimproveclientITskillrankingtotopquartileofindustryimplementstandardprocessmethodology ApplyingActivity BasedCosting OperationalandITManagement ChemicalManufacturerExample SupplyPlan AlliancecostsarecapturedandreportedinaframeworkthatsupportsaccountabilitytothebusinessandthegoalsoftheAllianceorganization ITManagement ABCMechanics Providesthedi