基于活動(dòng)的成本計(jì)算應(yīng)用-文庫(kù)吧在線文庫(kù)
【正文】 CosttoServe Analysis (CTS) ActivityValue Analysis (AVA) Operational and IT Management Chemical Manufacturer Example 17 169。 Andersen Consulting 1999 ABC In this example, twelve higher cost and lower value end products became the focus areas for the cost reduction effort. C Presentations Support (Strategic Planning) D Presentations Support (BPA) E Presentations (Outlook/Interim Fcstg) F Corporate BU Requests (BPA) J Operations Summary (Outlook/Interim Fcstg) I BU/Divisions/Plants (Outlook/Interim Fcstg) U Variance explanations (Outlook/Interim Fcstg) Y ICS Cost Follow (Cost Analysis) Z Work in Progress Inventory (Cost Analysis) CC Division/Business Segment/ (BPA) DD Mo/Qtr/Yr Forecast Objectives (Outlook/Interim Fcstg) EE Management Reports Variance Analysis (Budgeting) Average 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 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, $ 3, 53 EXAMPLE Applying ActivityBased Costing ActivityValue Analysis (AVA) 21 169。 Andersen Consulting 1999 ABC ? Business Satisfaction with IT (survey conducted by Gartner Group) ? application development and support top quartile of industry survey (7 of 11 categories) ? Time to Market (development of application) over 25% improvement from ?95 baseline ? Productivity Increase (efficient utilization of resources) tracking to a 30% reduction in unit cost (development and support) from ?95 baseline ? Able to prioritize work based on valuebased cost/benefit analysis Other Enablers ? new anizational model ? rigorous development and support methodology ? renewed emphasis on program/project management ...without an increase in IT spending (as % of sales) Reporting IT costs using ABC metrics increases the visibility of inefficient use of resources which can be redeployed to other, more productive, activities. IT Management ABC Results Applying ActivityBased Costing Operational and IT Management Chemical Manufacturer Example 29 169。 Andersen Consulting 1999 ABC Chemco created the capability by implementing a bination of package (SAP) and custom (reporting) systems and integrating them with a large business process and human change initiative. Business Management Solution Overview Contribution Margin/ Economic Profit Price Volume Currency Sales Summary Business Balance Sheet/ Funds Flow Inventory Orders Replacement Asset Base Maint enance Betterments Additions Freight Logistics Sales Detail Days Sales Outstanding/ Pay Habits Order Detail Expense Summ. ABC Reporting Fixed Assets Expense Detail Reporting Views Reporting Database Source Systems SAP MarketSell Apps (Siebel) Global Codes Structure Global Maintenance System other Applying ActivityBased Costing Operational and IT Management Chemical Manufacturer Example 25 169。 Andersen Consulting 1999 ABC Task 1: Interview key Finance executives to verify core Finance issues, document missions for each function or subfunction (why does the unit exist?), and identify initial savings opportunities Task 2: Provide an overview of each function?s budget split between payroll and nonpayroll costs。 Andersen Consulting 1999 ABC For example, specific strategies could be developed for addressing customers in each group. Example Strategy Group ? Drop customers without significant upside potential 1 ? Target price increases and/or service reductions to improve profitability significantly ? Meet 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 ? Explore possibility of expanding business through targeted price reductions or expanded service offerings 4 ? Verify client is not overcharging/underserving and at risk of losing business ? Explore possibility of expanding business 5 Applying ActivityBased Costing CosttoServe Analysis (CTS) EXAMPLE More Attractive Greater Leverage of CosttoServe 20% 10% 0% 10% 20% 30% 40% 50% () CTS Contribution Margin/Customer Support (NonVolume) Activity Costs CTS Contribution Margin % Revenue 4 5 3 2 1 CustomerSegment Strategies Specialty Chemical Company 14 169。 Andersen Consulting 1999 ABC Remended CTS Pilot Activity Scope 成本分析導(dǎo)向的建議活動(dòng)范圍 ? Mill operations 工廠運(yùn)作 ? Sales/customer service (both local and for national accounts)銷售 /顧客服務(wù)（局部和全國(guó)的帳戶） ? Marketing 市場(chǎng) ? Distribution 分配 ? Procurement 獲取 ? Business Group/Headquarters administrative support 商業(yè)集團(tuán) /總部行政的支持 ? Other agreedupon administrative activities (., corporatelevel reporting requirements)其它取得共識(shí)的管理活動(dòng)（例如：合作水平報(bào)
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