工厂资源公司的基于活动的成本计算应用.ppt

1、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

2、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

3、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efficiency measures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-Based Management (ABM),行为成本计算的应用,Applying Activity-Based Costing,Introduction,Introduction,Cost-to-Serve Analysis

4、 (CTS),Activity-Value Analysis (AVA),Operational and IT Management - Chemical Manufacturer Example,Variable Mfg. Cost,Fixed Mfg. 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variable materials可变原料variable maintenance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

5、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,Applying Activity-Based Costing,Cost-to-Serve An

6、alysis (CTS),Recommended CTS Pilot Activity Scope成本分析导向的建议活动范围,Mill operations 工厂运作Sales/customer service (both local and for national accounts)销售/顾客服务（局部和全国的帐户）Marketing 市场Distribution 分配Procurement 获取Business Group/Headquarters administrative support 商业集团/总部行政的支持Other agreed-upon administrative ac

7、tivities (e.g., corporate-level reporting requirements)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,Applying Activity-Based Costing,Cost-to-Serve Analysis (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

8、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,Applying Activity-Based Costing,Cost-to-Serve Analysis (CTS),导向的方法是简单易行的,Applying Activity-Based Costing,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M

9、ap resource costs to activities through resource driversMap activity costs to products and customers through cost driversCalculate total and per-driver-unit activity costsCalculate alternate (CTS) profitability for pilot products and customersDevelop conclusions and path forward,高水平的方法,Cost-to-Serve

10、 Analysis (CTS),CTS analysis enables true profitability to be viewed from both the product and customer perspectives.,Applying Activity-Based Costing,CTS Profit Perspective vs. Conventional Perspective,Product View,Customer View,Business View,Business Group View,Conventional View,ProductVariableCost

11、,Product-DrivenCost,ProductCost,ProductGrossMargin,CustomerGrossMargin,Customer-Driven Cost,Customer/ProductCost,Business Base Cost,Net Revenue,Net Revenue,Net Revenue,Net Revenue,Net Revenue,Business Operating Margin,Business Group Base Cost,Business GroupOperating Profit,MillVariableCost,Business

12、GroupOperating Profit,MillFixedCost,StandardProductCost,Distribution Cost,Business Cost,Business Group Cost,BusinessCost,Cost-to-Serve Analysis (CTS),A specialty chemical company grouped activities around drivers related to either products or customers.,Direct Cost of Activity Groupings with Product

13、 and Customer-Related Cost Drivers - Specialty Chemical Company,Indirect Cost$180MM25 Activities,Product/ Customer Direct Cost$417MM29Activities,Material$213MM,Manufacture Intermediates$81MM1 Activity,Product/ Customer Support Activities*$123MM28 Activities,Technical $55MM3 Activities,Product Mix Co

14、mplexity$11MM6 Activities,General Cost Drivers,Sales/Support$27MM8 Activities,Order $30MM11 Activities,Customers via orders,Customers via Sales decisions or customer request,Products via non-volume drivers (e.g., # runs, # ingredients),Customers via Marketing decisions,$123MM,$417MM,$597MM *,*Exclud

15、es non-U.S. and out-of-scope expenses.*These are activities which are directly driven by products, client actions, and/or customer actions.,Applying Activity-Based Costing,Cost-to-Serve Analysis (CTS),The new (and, in some cases, surprising) insights into the costs of everyday tasks helped this comp

16、any select areas of focus for cost reduction.,Applying Activity-Based Costing,Unit Driver Costs of Selected Activities - Specialty Chemical Company,Cost-to-Serve Analysis (CTS),Gross Profit,CTS Contribution Margin,Conventional Gross Profit vs. CTS Contribution Margin by Customer - Specialty Chemical

17、 Company,CUSTOMER 1CUSTOMER 2CUSTOMER 3CUSTOMER 4CUSTOMER 5CUSTOMER 6CUSTOMER 7CUSTOMER 8CUSTOMER 9CUSTOMER 10CUSTOMER 11CUSTOMER 12CUSTOMER 13CUSTOMER 14CUSTOMER 15CUSTOMER 16CUSTOMER 17CUSTOMER 18CUSTOMER 19CUSTOMER 20CUSTOMER 21CUSTOMER 22CUSTOMER 23CUSTOMER 24,The customer view of CTS margin vs.

18、 conventional gross profit exhibited significant variation in relative customer profitability.,% Sales,Descending Sales Revenue,Large Customers,Small Customers,Applying Activity-Based Costing,Cost-to-Serve Analysis (CTS),This insight was applied to customer segmentation efforts.,Applying Activity-Ba

19、sed Costing,CTS Contribution Margin % vs. CTS Contribution Margin Index, By Customer - Specialty Chemical Company,Cost-to-Serve Analysis (CTS),For example, specific strategies could be developed for addressing customers in each group.,Example Strategy,Group,Drop customers without significant upside

20、potential,1,Target price increases and/or service reductions to improve profitability significantlyMeet with larger customers to discuss their service needs vs. client profit needs,2,Identify opportunities for moderate profitability improvement through price increases and/or service reductions,3,Exp

21、lore possibility of expanding business through targeted price reductions or expanded service offerings,4,Verify client is not overcharging/underserving and at risk of losing businessExplore possibility of expanding business,5,Applying Activity-Based Costing,Cost-to-Serve Analysis (CTS),Customer-Segm

22、ent Strategies - Specialty Chemical Company,Similarly, applying the CTS results to products would provide useful input to product-line rationalization and other product-policy decisions.,Applying Activity-Based Costing,Variable Contribution/Product-Driven (Non-Volume) Activity Costs,Variable Contrib

23、ution % of Revenue,More Attractive,Greater Leverage of Cost-to-Serve,Variable Contribution % vs. Variable Contribution Index, By Product,Cost-to-Serve Analysis (CTS),Several observations and implications followed from the CTS pilot.,A surprisingly large percentage of non-material costs (43%) is dedi

24、cated to activities on which customers and products have no impact; close scrutiny of the value of these activities seems warranted.Gross profit is not an indicator of true customer or product profitability.Large-volume products are not systematically more attractive than small-volume products.Large

25、 customers are not systematically more attractive than small customers.Customer profitability varies significantly within groups of customers of similar size or similar market-segment focus.By tracking some data more formally, the client can extend CTS insights to a broader group of products and cus

26、tomers without implementing a detailed ABC system.,Observations and Implications - Specialty Chemical Company,Applying Activity-Based Costing,Cost-to-Serve Analysis (CTS),Introduction,Cost-to-Serve Analysis (CTS),Activity-Value Analysis (AVA),Operational and IT Management - Chemical Manufacturer Exa

27、mple,A typical AVA approach incorporates an aggressive cost-reduction goal with an objective, facilitated process for identifying ways of hitting the target.,AVA Approach,Create project organization, including Sponsors, Steering Committee, Project Manager, facilitators, and project teamDetermine org

28、anizational and cost scope for analysisEstablish cost-reduction target magnitude and maximum timeframe for captureCreate ground rules for approval of reduction ideas, tracking of benefits, and conflict resolution,Select historical timeframe for expense dataDefine organizational sub-units to provide

29、the basis for AVADefine Missions, Activities, and End Products (MAEs) for each organizational sub-unitIdentify “customers” for end productCollect baseline expense and end-product quantity dataEstimate maximum capacity for end products in each sub-unitAssign FTEs and expenses to activities and end-pr

30、oducts in each sub-unitAssess the value of end products among “customers”,Define Project,Create AVA Model,Generate/Validate/ Refine Cost-Reduction Ideas,Implement Approved Cost Reduction Ideas,Conduct idea-generation workshops to generate cost-reduction ideas sufficient to meet the target:Eliminate

31、end productsSimplify content and reduce frequencyEvaluate sourcing optionsInvestigate implications of each idea with end-product “customers”Conduct idea-refinement workshopsPresent recommended cost-reduction program to Steering CommitteeAppoint implementation leaders,Lay out specific timetable for c

32、ost reduction which captures benefits as quickly as possible, while minimizing negative impacts on end-product “customers”Track actual cost reduction vs. timetable; report monthlyHold implementation leaders accountable for performance,ILLUSTRATIVE,Applying Activity-Based Costing,Activity-Value Analy

33、sis (AVA),At one large industrial client, AVA was used to assess the value and cost of key end products to identify specific activities to simplify or streamline.,Identified the key “end products” of the Finance function with emphasis on Financial Planning and Cost Accounting/Analysis areasEstimated

34、 the cost and value of each end productCost assigned using ABC methods (personnel costs) and allocation (non-personnel costs)Value assigned using results of usage survey (usage by customers in decision making)Focused effort on the higher cost/lower value end productsHeld focus-group discussions to i

35、dentify ways to simplify/streamline the set of focus end productsDiscussed ideas from brainstorming and best practices from other companies to confirm and enrich ways to simplify/streamline the focus end products,Example AVA Effort,EXAMPLE,Applying Activity-Based Costing,Activity-Value Analysis (AVA

36、),Task 1:Interview key Finance executives to verify core Finance issues, document missions for each function or sub-function (why does the unit exist?), and identify initial savings opportunitiesTask 2: Provide an overview of each functions budget split between payroll and non-payroll costs; split p

37、ayroll by position and non-payroll by cost category (type)Task 3: Decompose function into sub-functions (units) and develop a comprehensive list of end products for each sub-function; develop a prioritized list of end products for each sub-function from the perspectives of both the sub-function and

38、its “customers”Task 4: Identify the steps (activities) one must go through to create each end productTask 5 :Allocate employee time by job position to end products, and ensure 100% of all employee time is capturedTask 6 :Estimate personnel costs for each end product based on employee time allocation

39、sTask 7 :Calculate the total costs of end products by assigning non-payroll items that are directly attributable to the activity and allocating other costs on a logical basisTask 8: Quantify the value of each end product by surveying customers to determine how they use it in decision making (e.g., s

40、upporting key business decisions is more valuable than merely providing information)Task 9: Document preliminary ideas and opportunities to reduce overhead costs; this step will be repeated throughout the project via multiple interviews/review meetings with all levels of management,The project consi

41、sted of nine key steps that defined the end products of sub-functions, assigned costs and value to end products, and logically eliminated or simplified activities/end products based on a cost/value comparison.,Key Tasks in an Example AVA Effort,Applying Activity-Based Costing,Activity-Value Analysis

42、 (AVA),In this example, twelve higher cost and lower value end products became the focus areas for the cost reduction effort.,Average 70.8,Average 140,$ Cost (000s),Value Rating(Based upon primary usages),Value vs. Cost Matrix,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,

43、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,Total of all End Products,Focus Subtotal,%,$ 5,741.90$ 3,044.4 53,Applying Activity-Based Costing,Activity-Value Analysis (AVA),To be successful, an AVA project must communicate efficiently, analyze objectively, and move rapi

44、dly to implement.,Requirements and Key Learnings,Requirements for Success,Key Learnings,Display top managements total commitment and visible involvement in the overhead reduction programEstablish a stretch target (with supporting rationale) for cost reduction to ensure complete analysis and innovati

45、ve thinkingUse a bottom-up approach to give line managers the responsibility for generating ideas and providing knowledge from the trenchesCommunicate programs progress and conclusions to participants and the overall organization,Balance the need for accuracy with data availability to get an “action

46、able” level of detail in end-product cost estimatesConduct simultaneous cost-savings efforts across multiple sites/functions to avoid letting the “victim” mentality slow progressEncourage involvement and remove blockers through straight-forward discussions/ face-to-face meetings with key executives

47、(as required)Assess the value of each end product using quantitative usage survey of customers/usersAggressively minimize the time to implementation to avoid disruptions caused by lingering uncertainty and insecurity,Applying Activity-Based Costing,Activity-Value Analysis (AVA),Introduction,Cost-to-

48、Serve Analysis (CTS),Activity-Value Analysis (AVA),Operational and IT Management - Chemical Manufacturer Example,The new business strategy required a business solution that could support:calculating true “economic profit” of businesses, product lines across geographiesreduction in total cost to serv

49、ereduction in inventory levelsinsight into customer satisfaction and retention with regard to contributionThe new system needed to replace the traditional profit-and-loss statements with information about the total shareholder return on products and servicesActivity “costs” had to be based on standards developed by Chemcos financial organization with support from each area of the businessThe system had to be able to report contribution on a variety combinations of product, customer and geography,