【正文】 nfirm Strategy and Business Environment for Process Review Business and Environment [TK015] Frame statement of costing practices across all departments Identify Business Strategy with Reference to Process [TK016] Define purpose of product costing . for inventory valuation is one method preferred or approved over another, what is the statutory obligation/ruling on costing for inventory for pricing Define future position on the product / process change matrix for costing process Document and agree how costing relates to overall business strategies Assess Business Process Identify Current Business Process and Subprocesses [TK026] Depose current costing activities into subprocesses at each location Identify operating rules, policies and procedures governing costing practices Understand process variations, work arounds and cost triggers Map Relevant Business Process at Detailed Level [TK029] Complete LOVEM process maps for each costing subprocess at each location Map IT and systems support for each activity Identify transaction volumes associated with each activity Conduct walkthroughs at each location to confirm process flows Identify Current Organisational Structure and Staffing for Process [TK034] Identify responsibilities and roles for each activity Inventory staff to determine cost and cost management skills available within Huawei Identify Current Internal Objectives and Measures Relating to Process [TK035] Document annual performance measures for each role Document purpose and objective of each measure Align individual costing activity measures with Huawei objectives Identify Process Performance [TK027] Identify and review best current costing subprocesses. This should include but may not be limited to the following: Identify best approach to development of standards Identify best approaches to allocation of indirect costs and overheads Identify best subprocess for recording actual costs against standard Identify best and most clearly articulated activity drivers Identify best variance analysis and reporting subprocess Confirm current process operations and validity of “best process” selection with management Consolidate and Assess Current Business Processes [TK030] Rationalise the operating environment and overall dominant position of costing subprocesses on the product / process change matrix Identify process outes not being achieved in each subprocess Identify process weaknesses in terms of “toxic content” Confirm process outes not being achieved with management Assess Information Systems Assess Current Information Systems [TK045] Assess effectiveness of IT support for the process Identify areas of improvement required from IT Document cost data held Identify the location of existing cost data (system, geography, data owners) Ensure data is being collected at the appropriate level Ensure systems can collect data at the required level Determine if the management accounting systems are structured to capture standards, apply costs to expense categories based on statistical performance measures and produce variances based on parisons to actual costs Establish Agreed Process Outes and Targets Describe Target Situation [TK047] Agree rationalised process operations and “best process” view with management Agree process outes not being achieved Agree need for change Define process objectives and measures for each sub process Confirm decision to continue to employ standard costing versus alternative costing methods such as absorption, actual, job, average Determine what items should have standard costs set for them – production materials, inventory purchase prices, labour costs (how many rates), machine time, manufacturing overheads(direct and indirect) Determine how often standard costs to be reviewed and updated Determine which parts of the business should be measured against standard costs Determine how often are measures to be taken – variances may smooth out over longer times! Milestone Review assessment of present issues and priorities for improvement.2 INVENT Load Application Software Prepare Application Environment Install application into designated environments Perform installation diagnostics and tests Provide Application Overview Training Conduct General Education Classes Conduct Highlevel Overview of the Oracle Cost Management Module Application Features Conceptual Process Design Identify Gaps Between Current and Target Situation [TK048] Is there sufficient data on operations to enable sensible standard costs to be identified Usage variance Efficiency variance Volume amp。 mix Is the manufacturing equipment fitted out with measuring devices to measure output and production time Identify Opportunities to Close the Gaps (Entry Points) [TK049] Identify High Level Requirements for Future Business Processes [TK066] Confirm process’ position on product / process change matrix Define key outes and key characteristics of the future process Brainstorm process improvements Determine cost information requirements Define cost reporting needs Determine capacity volume to be used in applying fixed overheads to products. Theoretical capacity – 100% production 100% of the time Practical capacity – maximum level at which factory can operate efficiently Normal capacity – level of capacity utilisation that will satisfy average demand over an extended period, . five years Expected annual capacity – anticipated level of capacity utilisation for year. Confirm how products are to be defined for costing purposes – sub assemblies, inventory items, spare parts, customer specific orders, service types Determine