【正文】 2023年 3月 12日星期日 上午 4時 8分 23秒 04:08: 1最具挑戰(zhàn)性的挑戰(zhàn)莫過于提升自我。 2023年 3月 12日星期日 4時 8分 23秒 04:08:2312 March 2023 1空山新雨后，天氣晚來秋。 上午 4時 8分 23秒 上午 4時 8分 04:08: 沒有失敗，只有暫時停止成功！。 , March 12, 2023 雨中黃葉樹，燈下白頭人。 Bain uses variance analysis to gain business insight and to identify the most effective and valuable action steps. ?Why does profit change? ?What driver has the most impact? ?What explains differences in relative cost position? ?Used to determine product line profitability ?Identifies areas of focus for cost reduction ?Indicates impact of lowering price ?Drives customer segmentation strategies 4 Variance Analysis Definitions in Variance Analysis Most situations fall into one of three categories of variance analysis. Description: Two Component ?Understanding individual impact of two variable on a single measure Linear ?Simple parison of one ponent against another More than Two Component ?Understanding individual impact of more than two variables on a single measure Example: ?1998 revenue increases driven by 1998 price increase and unit sales ?1990 total cost per unit versus 1995 total cost per unit ?Differences in customer revenue driven by number of transactions, product mix and other fees 5 Variance Analysis Agenda ?What is variance analysis? ?Linear variance – Ice Cream Co. ?Two ponent variance analysis – Jesse’s Brewery ?Variance analysis with more than two ponents – Boston Video ?Key takeaways 6 Variance Analysis Situation: ?Orit and Tom’s Ice Cream Co. produce ice cream which they sell in gallonsized containers at supermarkets around the country ?They have tracked their cost to produce ice cream per gallon over time and have seen it decline over five years by 25% Question: ?What has driven costs downward? ?What might Orit and Tom focus on to achieve better cost savings going into the future? Linear Variance Example (Ice Cream Co.) 7 Variance Analysis 1995 1990 Variance Production costs: (includes sales, labor, admin) $220,500 $210,000 $10,500 Raw materials costs: $63,000 $60,000 $3,000 Advertising expenses: $31,500 $30,000 $1,500 Total gallons sold: 70,000 50,000 20,000 Linear Variance Example 8 Variance Analysis Unit production costs: $ $ ($) Unit raw materials costs: $ $ ($) Unit advertising costs: $ $ ($) Total per unit costs: $ $ ($) 1995 1990 Variance Linear Variance Example (Variance per Gallon) 9 Variance Analysis 199 0 I ncre as ein prod uct io nv ol um esR aw m ateri al spur c hasings av i ngsR ed uc edad v er t isingex pe ns e199 5$6 . 00($1 .0 5)($0 .3 0)($0 .1 5)$4 . 50$0 . 00$1 . 00$2 . 00$3 . 00$4 . 00$5 . 00$6 . 00$7 . 00Ice Cream Co. Cost per Gallon ofIce Cream (1995 Constant Dollars)Thorough Bain analysis of the data allocated the reduced costs into three ponents. Linear Variances Example (Ice Cream Co.) 10 Variance Analysis Linear Variances Example ?Management of Ice Cream Co. appears to have enjoyed increasing economies of scale, particularly relating to production costs, which have driven costs downward ?Orit and Tom might want to focus in the future on gaining even greater leverage in managing production costs as production volume increases 11 Variance Analysis Agenda ?What is variance analysis? ?Linear variance – Ice Cream Co. ?Two ponent variance analysis – Jesse’s Brewery ?Variance analysis with more than two ponents – Boston Video ?Key takeaways 12 Variance Analysis Situation: ?Jesse’s Brewery produces highquality beers which it sells in cases ?In the past year, Jesse’s Brewery has experienced 15% revenue growth. During the same time, sales volumes and prices have both increased Question: ?Jesse’s Brewery would like to understand what percent of the revenue increase es from the increase in sales volumes, and what percent from the increase in price Two Component Variance Example Jesse’s Brewery (1 of 6) 13 Variance Analysis 1 9 9 7 1 9 9 8$ 1 7 6 .5$ 2 0 3 .5$0$ 5 0$ 1 0 0$ 1 5 0$ 2 0 0$ 2 5 0Jesse39。 2023年 3月 12日星期日 上午 4時 8分 23秒 04:08: 1比不了得就不比，得不到的就不要。 :08:230