【文章內(nèi)容簡(jiǎn)介】 sScour information sources for cost data on clients and petitorsBuild, pare, and reality check cost barsCalculate practical full potential cost position and savingsDraw strategic implicationsProcess Steps Key Success Factors? Be persistent and creative, but ethical23Relative Cost PositionData Sources Cost informationFormer employeesUtility paniesFinancial analysisClient sales and marketingIndustry expertsMarket research reportsPlant/site toursIndustry conventionsReverse engineering reportsProduct brochuresGovernment filings and patent filingsSupplier interviewsLiterature searchesLocal newspapersEquipment vendorsCustomer interviewsCurrent employeesLabor unionsThe next step is to scour myriad sources for cost information.Multiple data sources should be used whenever possible24Relative Cost Position. Government Sources Federal State Local Security filings?. Environmental Protection Agency?. Department of Labor?Equal Employment Opportunities Commission (EEOC)?Patents and Trademarks?National Labor Relations Board (NLRB)?Consumer Products Safety Commission?. Department of Commerce?Solid Waste Group?Air Quality Bureau?Occupational Safety and Health Association (OSHA)?State Insurance Division?Emergency Response Commission–annual inventory filings–chemical release forms?Employment Security Department?Department of Energy Resources?Department of Environmental Protection?Water Bureau?Town Hall?Tax Assessor?Fire Marshall?Chamber of Commerce?Planning Commission?Town landfill/dump?Waste Water Collection?Building Inspectors?Industrial Development Board?Company debt offerings?Company 10K?Other pany filings The following are some . Government sources:25Relative Cost PositionConducting a Plant Tour ?Raw materials– waste, spills, overuse, scrap?Process and methods– quality, yield, alternatives?Labor– staffing, supervision, work rules, machine utilization– maintenance, changeover, downtime, bottlenecks, speeds?Material handling– flow, number of transactions, number of people?Inventory– amount, damaged, amount of handling, storage efficiency, work in process?Scheduling– how anized, flexibility, lead times?Purchasing– number and variety of sources, standardsYou may want to note the following when conducting a plant tour:26Relative Cost PositionRCP Steps Map the business value chainIdentify cost elements and driversScour information sources for cost data on clients and petitorsBuild, pare, and reality check cost barsCalculate practical full potential cost position and savingsDraw strategic implicationsProcess Steps Key Success Factors? Build up cost bars category by category? Reality check results against similar panies27Relative Cost PositionYummy Gum Raw MaterialsRaw materials costs are built up by multiplying ingredient costs by the amount of ingredients used for each type of gum. Sugar Sugar free BubbleIngredient cost/mg–sweetener–base–flavor –color162。162。162。162。162。162。162。162。162。162。162。162。X mg used per 100 sticks–sweetener–base–flavor–color192mg107mg3mg6mg76mg204mg6mg3mg120mg125mg3mg6mgX 100 sticks produced 1997 10,202,793 61,291,522 15,845,631 Total raw material cost: $ $ $ $+ +28Relative Cost PositionYummy Gum PackagingTotal packaging costs are built up by multiplying the cost per inner wrap by the number of sticks in a package and the cost per outer wrap by the number of packages for each type of package. Five stick Big pack MultipackNumber of sticks per pack 5 20 10Number of packs (1996)x cost per outer wrapping310,286,650162。$574,604,889162。 Total cost (outer wrapping)71,825,613162。$ $Number of sticksx cost per foil wrapping1,551,433,251162。$5,746,048,8900.13162。Total cost (foil wrapping)1,436,512,260162。$ $Total packaging cost $ $ $ $+ +29Relative Cost PositionYummy Gum Direct Labor (1 of 2)*The wage rate should be adjusted for overtime hours. In this example, no overtime hours were required.Direct labor costs are calculated for each step of the value chain. For the mixing step, costs are driven by the number of hours the machines are running, the number of machines, the staff per machine, and the wage rate. Sugar Sugar free BubbleNumber of mixing machinesX 100 sticks/machine/hourTotal 100 sticks/hour69935,9581996 100 sticks/total sticks/hour1996 operating hours15,845,6312,660X Nu