【正文】 imply higher capacity costs) ? Should reflect lower costs of slices at lower load levels SWSWP6320201123FRBRS 19 COMPARISON OF COST ALLOCATION MODELS Share of work* * Arbitrary units and simplified Source: McKinsey Only capacitybased models charge at least the incremental costs to the peakload users “Residential customers” “Business customers” Peakload user 1. Constant perminutemodel 2. Peakperiod model 3. SLICEmodel 4. Strict peakload model 5. SCGmodel Share of work costs 1 2 3 4 5 020406080100120“Residential customers” “Business customers” Peakload user Average perminutecosts* 1 2 3 4 5 DISGUISED EXAMPLES 13 1344 46 41 223553 51 5465524330 100 0 100 0 100 SWSWP6320201123FRBRS 20 Out Unit of measure * Footnote Source: Sources SWSWP6320201123FRBRS 21 COST ALLOCATION MODELS BASED ON USAGE TIME (CONT) Source: McKinsey Network load (day) time “Shareconsolidationgain” model ? Cost allocation depends only on relative usage at absolute peak time ? Costing for each user based on his standalonecosts (. what elements are needed to supply a user) ? The consolidation gain is distributed as a “rebate” to different users ., in proportion to the difference between individual standalone and incremental costs Model description Model characteristics ? Perfect match with cost drivers for simple AB relations ? Applied to “workaverage” load curve, ? May not be accurate measure of cost drivers, if “peak” and “offpeak” traffic use different parts of the work ? “Shifting peak” can generate large discontinuities in cost allocation ? Model based on ?work deposition? between different users ? Whole loadcurve is taken into account ? Finetuning possible by choosing different algorithms for “rebate” calculation (Day) time (Day) time Network load (separately) Network load (joint use) Standalone costs A Standalone costs B Standalone costs C Consolidation gain due to mon work Incremental costs C c c Incremental costs B Incremental costs A Strict peakload model SWSWP6320201123FRBRS 22 GOVERNANCE RULES ARE DRIVEN BY ENTITIES? LEGAL STRUCTURE AND KPIs Key drivers ? Legal structure of Sending/Receiving units, ., –Business units/divisions –Independent legal entities ? Key Performance Indicators of Sending/Receiving units, ., –Profit center with EBITresponsibility –Cost Center with cost targets –Service Center with other KPI Sourcingfreedom Riskprotection Pricing method Governance rules SWSWP6320201123FRBRS 23 DEFINITION OF INTERCOMPANY VALUE FLOWS * See ?Proposed structure of value flow agreements in chapter 2 Wireline Network Retail Business Value flow $ Terms used in this document Value flow Value flow agreement* SLA Value of internal products and services sold between two corporate entities Note: Direction represents product/service flow, money flow is in the opposite direction Legally binding contract between two corporate entities defining the terms and conditions of internal sales, ., ? Sourcing freedom ? Price ? Volume mitments ? Service level ? etc. Service Level Agreement. Defines quality of service。hrungsgr246。hrungsgr246。hrungsgr246。sse (nur Betrieb) mit Unterdeckungsziel KONZEPTIONELL Unterdeckungs ziel NWS Target Costs f252。sung f252。re Einflussgr246。r f252。glich Achievable Cost Targets, ACT (in Mio. CHF ) WS, EC, CC ? Ziel ist EBIT Maximierung –Prim228。gt von mengenunabh228。ssen) Verechnung der NWS/WSKosten *** (entspricht nicht unbedingt Wertefl252。ssel auf einzelne Produkte 8 Abschreibungen 4 3 1 Umlage von Prozesskosten direkt auf HKTR 8 Size of Value Flow Zuteilung Personalk. und 252。gern 14 Rapportierung an Kostentr228。ss BauteileKalkulation* Berechnung aus Basis Anlagenrechnung 4 Umlage proportional zu FTEs 6 10 Weiterverechnung der Gesamtkosten 11 Weiterverrechnung der NWSVollkosten und WSVollkosten (ohne Kapitalkosten und WSMarge) Umlage gem228。ltnis rapportierter Stunden an Kostenstellen 2 Rapportierung 3 5 Umlage von Organisationsprojekten an entsprechende OKST。brige Betriebsaufwand Material und DLAufwand BKST (. Cisco Routers, IP+) 1 2 3 4 7 6 5 5 9 10 11 12 14 15 13 Organisatorische Zuteilung 1 Umlage gem228。se – ILV NWS/WS – Sekund228。se – ILV BKST – ILV OKST DB BKST (=Plattform . MilaNet, , Frame Relay) WS NWSVollkosten + WS Marge + Kapitalkosten + Kupferbeitrag – Kostensenkung NWS/WS Vollkosten HKTR** ES Kostenarten Kostenstellen Kostentr228。ger Personalaufwand Material und DLAufwand 220。tzter Auslastungsgrad, Verkehrsvolumen, Prozesskosten in Arbeitsstunden ** Entsprechen Netzleistungen *** Werteflussentscheide wurden bei der Vollkostenbetrachtung nicht ber252。L and balance sheet for disaggregated entities –Better parison with peer groups –No hidden crosssubsidies of unprofitable businesses ? Subsequent global consolidation of vertical businesses with greater synergies than integrated models, . –Wireless –Corporate Data –Inter ? (Stock market) success o