成本报务分析与行为价值分析(ppt 28页).ppt

资源公司的基于活动的成本计算应用,总括,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(MAEs)foreachorganizationalsub-unitIdentify“customers”forendproductCollectbaselineexpenseandend-productquantitydataEstimatemaximumcapacityforendproductsineachsub-unitAssignFTEsandexpensestoactivitiesandend-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:Provideanoverviewofeachfunctionsbudgetsplitbetweenpayrollandnon-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,DisplaytopmanagementstotalcommitmentandvisibleinvolvementintheoverheadreductionprogramEstablishastretchtarget(withsupportingrationale)forcostreductiontoensurecompleteanalysisandinnovativethinkingUseabottom-upapproachtogivelinemanagerstheresponsibilityforgeneratingideasandprovidingknowledgefromthetrenchesCommunicateprogramsprogressandconclusionstoparticipantsandtheoverallorganization,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”hadtobebasedonstandardsdevelopedbyChemcosfinancialorganizationwithsupportfromeachareaofthebusinessThesystemhadtobeabletoreportcontributiononavarietycombinationsofproduct,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,Providesthedis