【正文】 olkswagen Canada ? DuPont ? Procor Government Services ? Canadian Navy ? City of Burlington ? City of San Diego ? Region of Halton ? Canadian Coast Guard ? City of Kitchener ? Alberta Environmental Protection ? Financial Services ? Citibank NY Brazil ? Banco Wiese ? Toyota Motor Credit Corp. ? Canada Trust ? Zurich Insurance ? Sun Life Insurance ? TD Bank ? Fidelity Investments ...... 2023/3/6 Contact Information Please Contact Us At: 9058292658 PSharmanfocusedmanagement. .. ...... 。I n v e n t o r i e s ( C o s t o f S a l e s I n v e n t o r y t u r n s ) 。 s 1 , 5 1 0 1 0 , 1 2 1 5 , 5 9 4 1 7 , 2 2 6 A n a l g e s i a 258 3 , 6 7 8 1 , 8 6 7 5 , 8 0 4 17% 36% 33% 34%C o u g h 303 1 , 6 1 4 997 2 , 9 1 4 R e l i e f ( 1 6 6 ) ( 5 6 6 ) ( 3 8 2 ) ( 1 , 1 1 4 ) 5 5 % 3 5 % 3 8 % 3 8 %C o l d 696 4 , 5 2 4 2 , 5 8 1 7 , 8 0 1 M e d i c i n e 29 1 , 0 9 1 539 1 , 6 5 8 4% 24% 21% 21%A l l e r g y 728 4 , 9 4 1 2 , 9 0 7 8 , 5 7 7 R e l i e f 107 1 , 6 6 6 893 2 , 6 6 6 15% 34% 31% 31%T o t a lR e v e n u e 8 , 0 5 1 5 4 , 1 0 2 3 0 , 4 4 1 9 2 , 5 9 4 M a r g i n 1 , 6 9 2 2 2 , 2 0 4 1 1 , 4 9 0 3 5 , 3 8 5 % M a r g i n 21% 41% 38% 38%H o w to re a d th is ch a rt. E a ch ce ll co n ta in s… . * N o t e : C o s t s d o n o t i n c l u d e $ 6 . 6 M i n B u s i n e s s S u s t a i n i n g C o s t s1 . A B C r e s u l t s 2 . S a l e s M a r k e t i n g s t r a t e g y / e x p e c t a t i o n sS a l e s R e v e n u e $k d e c l i n i n g s t a b l e g r o w t hC o n t r i b u t i o n M a r g i n $k s a l e s v o l u m e o p p o r t u n i t yM a r g i n % s a l e s ...%R e t a i lProductsProduct / Customer ABC Profit ...... Ec o n o m i c Pr o fi t E P = M a r g i n C a p i t a l E m p l o y e d x W A C C * * * * W e i g h t e d A v e r a g e C o s t o f C a p i t a l 1 2 . 2 %M a r k e t s e g m e n t sPh a r m a C oW h o l e s a l e P r o f e s s i o n a lB u Y e r s R e t a i lA l l O t h e r R e t a i lW h o l e s a l e H o s p i t a l C l i n i c s T o t a l sA d u l t 3 , 5 3 6 2 5 , 9 8 6 1 2 , 9 2 2 4 2 , 4 4 4 A n a l g e s i a 431 3 , 1 7 0 1 , 5 7 7 5 , 1 7 8 447$ 6 , 6 3 1$ 3 , 5 6 7$ 1 0 , 6 4 4$ C h i l d r e n 39。 Maintaining excellent supplier relationships 216。 Delivering benefits to customer in most efficient way 216。 Boeing’s production problems in the late 1990’s 216。2023/3/6 Cost and Performance Management: Creating Value with Measures Presented by Focused Management Inc. Facilitating Performance Improvement Through Better Use Of Information And The Application Of Decision Support Tools ...... At Issue ? Every anization needs to measure and manage performance to satisfy the demands of stakeholders ? Today’s measurement and management methods are much better than in the past but need to be connected together ? The speed of change and information age puting and munications leave little margin for errors ? Decision making needs facts ...... The Fish Tank Syndrome If each person described what they saw, would it be the same description? Perspectives vary! – Which is correct? ...... Implications of The Fish Tank Syndrome ? We need a variety of perspectives and with which to obtain a balanced, disciplined and dynamic view of our businesses ? We need to develop a mon / agreed understanding of the business and all of its characteristics ? We need a constantly available set of reference points to which we can return ? We need a living repository in which locate and maintain knowledge ...... Result – What Is At Stake ? Inappropriate measurement systems can be costly experiments 216。 Sobey’s $50m ERP write off 216。 Malcolm Baldridge winner, Wallace Co’ bankrupt ? Fortune 500 panies will face a $ Billion knowledge deficit next year ? By how much can profit be increased by changing your product/market mix to focus on your most profitable products ...... Performance Architecture ? A bination of a business logic methodology, relevant software and systems capability. The links between the tools are as impor