1、资源公司的基于活动的成本计算应用,总括,绪言,成本报务分析（CTS）,行为价值分析（AVA）,运作的信息化的管理化学药品制造商的实例,基于行为的成本计算是一种核查成本的方法，它可以通过不同的方法提供经营决策,ABC (Activity-Based Costing),AVA (Activity-Value Analysis),CTS (Cost-to-Serve),Operational Management,行为成本计算是一种方法，它按照组织的活动来为这个 组织的费用创立一个经济向导图,目标： “做正确的事”创立一个用于销售/市场和成本管理 “现在降低成本”在一个特定的组织单位中， 做正确的事
2、- 为操作管理提供更多精确的成本信息 决策方面的，对于真正的活动、产品、顾客服务， 通过一种积极的客观的简单易行的方法， ，包括预算、绩效度量和行为进步 费用的理解 来实现目标成本减少 活动范围： 所有受产品，顾客，供应商以及取得共识的管理活动 所有特定组织单位完成的行动 所有组织单位完成的被应用于行为操作管理的活动 影响的行为 组织范围： 所有当地/组织单位覆行的范围内的活动 物定组织单位降低成本的目标 所有应用了行为管理的组织单位 成本范围： 所有组织范围内的费用 组织范围内的可控成本：不包括不可控成本， 组织范围内的所有费用 比如贬值，长期租赁，合同 详细水准： 30-50高水平的活动，
3、对于受产品和客户冲击的 大量活动（多于几百）允许成本被分配于 大量活动（多于几百）允许做详细预算和绩效控制 活动有一定的偏差 特定最终产品，成本减少可以通过减少/ 消除最终产品和活动来实现 周期： 每6个月到2年更新一次 一次性事件 将根据定期的绩效报告来更新的数据与对成本和有效行 为步骤所制定的标准可预算来做比较 efficiency measures 信息体系： 构建在标准软件包的独立模式 同左 链接或综合了财务和程序数据系统的用户化体系,Activity-Based Management (ABM),行为成本计算的应用,Applying Activity-Based Costing,In
4、troduction,Introduction,Cost-to-Serve Analysis (CTS),Activity-Value Analysis (AVA),Operational and IT Management - Chemical Manufacturer Example,Variable Mfg. Cost,Fixed Mfg. Cost,成本服务和边际经济学在成本方面所提供的补充看法可以为做多种决策提供帮助,典型的工厂成本结构,变动成本/边际成本 对边际成本曲线的初步关注 包括 Fiber 光纤 Chemical化学药品 Energy能量 variable material
5、s可变原料 variable maintenance可变维护 成本运行补特定比率或销量水平量化 成本在短期内直接变动 边际成本数据有用于： 变动成本的减少 定价决策（增加的） 按幅度安排生产 资金方案的估价 边际成本数据不用于顾客和产品的总体比较,注解固定成本/CTS 对成本服务分析中利用行为成本方法的初步研究 包括 直接劳动和利益 间接劳动和利益 固定原料 固定维护 多样化服务 管理费用 贬值 成本运行是一个多变的活动 成本在短期内是固定的 (对成本运行不敏感) CTS 方法有用于: 确保定价能弥补产品和顾客的固定成本 全面等级混合分配 将客户和产品进行总体比较 估价资金项目方案 (假若成本
6、分析会受到冲击） CTS 不用于增加定价和按幅度安排生产,Applying Activity-Based Costing,Cost-to-Serve Analysis (CTS),Recommended CTS Pilot Activity Scope 成本分析导向的建议活动范围,Mill operations 工厂运作 Sales/customer service (both local and for national accounts)销售/顾客服务（局部和全国的帐户） Marketing 市场 Distribution 分配 Procurement 获取 Business Group/
7、Headquarters administrative support 商业集团/总部行政的支持 Other agreed-upon administrative activities (e.g., corporate-level reporting requirements)其它取得共识的管理活动（例如：合作水平报告要求条件）,成本服务分析方法的使用范围可以扩展到所有受产品和顾客影响的活动, 以及取得共识的管理活动,Applying Activity-Based Costing,Cost-to-Serve Analysis (CTS),建立对活动和有关于产品和顾客的成本运行的更好理解 建立一
8、个高水平的模式，而不是一个新的财务系统 建立一个用于近期分析的信息基础总部成本费用的运作 工厂成本管理 目标报务水平 顾客细分 定价 生产线合理化 用这种方法培训客户人员使他们能： 在全公司范围内扩展分析和结果 不久后重看该结果 创立一个执行初步经营事项的建议性文件， 例如： 扩展向导至工厂、交易、经营集团 从一些/所有交易，合作经营业绩管理中综合出结论 定期重复研究 开始补充数据的跟踪报告 新的财务系统建立的同时结合成本报务分析,成本服务分析导向在几个目标,建议的导向目标,Applying Activity-Based Costing,Cost-to-Serve Analysis (CTS)
9、,导向的方法是简单易行的,Applying Activity-Based Costing,确定范围，选择工厂和时间安排 定义活动（30-50）, 成本运行, 主导产品, and 主导顾客 收集所需数据 Map resource costs to activities through resource drivers Map activity costs to products and customers through cost drivers Calculate total and per-driver-unit activity costs Calculate alternate (CTS
10、) profitability for pilot products and customers Develop conclusions and path forward,高水平的方法,Cost-to-Serve Analysis (CTS),CTS analysis enables true profitability to be viewed from both the product and customer perspectives.,Applying Activity-Based Costing,CTS Profit Perspective vs. Conventional Pers
11、pective,Product View,Customer View,Business View,Business Group View,Conventional View,Product Variable Cost,Product- Driven Cost,Product Cost,Product Gross Margin,Customer Gross Margin,Customer-Driven Cost,Customer/ Product Cost,Business Base Cost,Net Revenue,Net Revenue,Net Revenue,Net Revenue,Net
12、 Revenue,Business Operating Margin,Business Group Base Cost,Business Group Operating Profit,Mill Variable Cost,Business Group Operating Profit,Mill Fixed Cost,Standard Product Cost,Distribution Cost,Business Cost,Business Group Cost,Business Cost,Cost-to-Serve Analysis (CTS),A specialty chemical com
13、pany grouped activities around drivers related to either products or customers.,Direct Cost of Activity Groupings with Product and Customer-Related Cost Drivers - Specialty Chemical Company,Indirect Cost $180MM25 Activities,Product/ Customer Direct Cost $417MM29Activities,Material $213MM,Manufacture
14、 Intermediates $81MM1 Activity,Product/ Customer Support Activities* $123MM28 Activities,Technical $55MM3 Activities,Product Mix Complexity $11MM6 Activities,General Cost Drivers,Sales/Support $27MM8 Activities,Order $30MM11 Activities,Customers via orders,Customers via Sales decisions or customer r
15、equest,Products via non-volume drivers (e.g., # runs, # ingredients),Customers via Marketing decisions,$123MM,$417MM,$597MM *,*Excludes non-U.S. and out-of-scope expenses. *These are activities which are directly driven by products, client actions, and/or customer actions.,Applying Activity-Based Co
16、sting,Cost-to-Serve Analysis (CTS),The new (and, in some cases, surprising) insights into the costs of everyday tasks helped this company select areas of focus for cost reduction.,Applying Activity-Based Costing,Unit Driver Costs of Selected Activities - Specialty Chemical Company,Cost-to-Serve Anal
17、ysis (CTS),Gross Profit,CTS Contribution Margin,Conventional Gross Profit vs. CTS Contribution Margin by Customer - Specialty Chemical Company,CUSTOMER 1 CUSTOMER 2 CUSTOMER 3 CUSTOMER 4 CUSTOMER 5 CUSTOMER 6 CUSTOMER 7 CUSTOMER 8 CUSTOMER 9 CUSTOMER 10 CUSTOMER 11 CUSTOMER 12 CUSTOMER 13 CUSTOMER 1
18、4 CUSTOMER 15 CUSTOMER 16 CUSTOMER 17 CUSTOMER 18 CUSTOMER 19 CUSTOMER 20 CUSTOMER 21 CUSTOMER 22 CUSTOMER 23 CUSTOMER 24,The customer view of CTS margin vs. conventional gross profit exhibited significant variation in relative customer profitability.,% Sales,Descending Sales Revenue,Large Customers
19、,Small Customers,Applying Activity-Based Costing,Cost-to-Serve Analysis (CTS),This insight was applied to customer segmentation efforts.,Applying Activity-Based Costing,CTS Contribution Margin % vs. CTS Contribution Margin Index, By Customer - Specialty Chemical Company,Cost-to-Serve Analysis (CTS),
20、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
21、 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/und
22、erserving and at risk of losing business Explore possibility of expanding business,5,Applying Activity-Based Costing,Cost-to-Serve Analysis (CTS),Customer-Segment Strategies - Specialty Chemical Company,Similarly, applying the CTS results to products would provide useful input to product-line ration
23、alization and other product-policy decisions.,Applying Activity-Based Costing,Variable Contribution/Product-Driven (Non-Volume) Activity Costs,Variable Contribution % of Revenue,More Attractive,Greater Leverage of Cost-to-Serve,Variable Contribution % vs. Variable Contribution Index, By Product,Cost
24、-to-Serve Analysis (CTS),Several observations and implications followed from the CTS pilot.,A surprisingly large percentage of non-material costs (43%) is dedicated to activities on which customers and products have no impact; close scrutiny of the value of these activities seems warranted. Gross pr
25、ofit is not an indicator of true customer or product profitability. Large-volume products are not systematically more attractive than small-volume products. Large customers are not systematically more attractive than small customers. Customer profitability varies significantly within groups of custo
26、mers of similar size or similar market-segment focus. By tracking some data more formally, the client can extend CTS insights to a broader group of products and customers without implementing a detailed ABC system.,Observations and Implications - Specialty Chemical Company,Applying Activity-Based Co
27、sting,Cost-to-Serve Analysis (CTS),Introduction,Cost-to-Serve Analysis (CTS),Activity-Value Analysis (AVA),Operational and IT Management - Chemical Manufacturer Example,A typical AVA approach incorporates an aggressive cost-reduction goal with an objective, facilitated process for identifying ways o
28、f hitting the target.,AVA Approach,Create project organization, including Sponsors, Steering Committee, Project Manager, facilitators, and project team Determine organizational and cost scope for analysis Establish cost-reduction target magnitude and maximum timeframe for capture Create ground rules
29、 for approval of reduction ideas, tracking of benefits, and conflict resolution,Select historical timeframe for expense data Define organizational sub-units to provide the basis for AVA Define Missions, Activities, and End Products (MAEs) for each organizational sub-unit Identify “customers” for end
30、 product Collect baseline expense and end-product quantity data Estimate maximum capacity for end products in each sub-unit Assign FTEs and expenses to activities and end-products in each sub-unit Assess the value of end products among “customers”,Define Project,Create AVA Model,Generate/Validate/ R
31、efine Cost-Reduction Ideas,Implement Approved Cost Reduction Ideas,Conduct idea-generation workshops to generate cost-reduction ideas sufficient to meet the target: Eliminate end products Simplify content and reduce frequency Evaluate sourcing options Investigate implications of each idea with end-p
32、roduct “customers” Conduct idea-refinement workshops Present recommended cost-reduction program to Steering Committee Appoint implementation leaders,Lay out specific timetable for cost reduction which captures benefits as quickly as possible, while minimizing negative impacts on end-product “custome
33、rs” Track actual cost reduction vs. timetable; report monthly Hold implementation leaders accountable for performance,ILLUSTRATIVE,Applying Activity-Based Costing,Activity-Value Analysis (AVA),At one large industrial client, AVA was used to assess the value and cost of key end products to identify s
34、pecific activities to simplify or streamline.,Identified the key “end products” of the Finance function with emphasis on Financial Planning and Cost Accounting/Analysis areas Estimated the cost and value of each end product Cost assigned using ABC methods (personnel costs) and allocation (non-person
35、nel costs) Value assigned using results of usage survey (usage by customers in decision making) Focused effort on the higher cost/lower value end products Held focus-group discussions to identify ways to simplify/streamline the set of focus end products Discussed ideas from brainstorming and best pr
36、actices from other companies to confirm and enrich ways to simplify/streamline the focus end products,Example AVA Effort,EXAMPLE,Applying Activity-Based Costing,Activity-Value Analysis (AVA),Task 1: Interview key Finance executives to verify core Finance issues, document missions for each function o
37、r sub-function (why does the unit exist?), and identify initial savings opportunities Task 2: Provide an overview of each functions budget split between payroll and non-payroll costs; split payroll by position and non-payroll by cost category (type) Task 3: Decompose function into sub-functions (uni
38、ts) and develop a comprehensive list of end products for each sub-function; develop a prioritized list of end products for each sub-function from the perspectives of both the sub-function and its “customers” Task 4: Identify the steps (activities) one must go through to create each end product Task
39、5 : Allocate employee time by job position to end products, and ensure 100% of all employee time is captured Task 6 : Estimate personnel costs for each end product based on employee time allocations Task 7 : Calculate the total costs of end products by assigning non-payroll items that are directly a
40、ttributable to the activity and allocating other costs on a logical basis Task 8: Quantify the value of each end product by surveying customers to determine how they use it in decision making (e.g., supporting key business decisions is more valuable than merely providing information) Task 9: Documen
41、t preliminary ideas and opportunities to reduce overhead costs; this step will be repeated throughout the project via multiple interviews/review meetings with all levels of management,The project consisted of nine key steps that defined the end products of sub-functions, assigned costs and value to
42、end products, and logically eliminated or simplified activities/end products based on a cost/value comparison.,Key Tasks in an Example AVA Effort,Applying Activity-Based Costing,Activity-Value Analysis (AVA),In this example, twelve higher cost and lower value end products became the focus areas for
43、the cost reduction effort.,Average 70.8,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 Produc
44、ts,Focus Subtotal,%,$ 5,741.90 $ 3,044.4 53,Applying Activity-Based Costing,Activity-Value Analysis (AVA),To be successful, an AVA project must communicate efficiently, analyze objectively, and move rapidly to implement.,Requirements and Key Learnings,Requirements for Success,Key Learnings,Display t
45、op managements total commitment and visible involvement in the overhead reduction program Establish a stretch target (with supporting rationale) for cost reduction to ensure complete analysis and innovative thinking Use a bottom-up approach to give line managers the responsibility for generating ide
46、as and providing knowledge from the trenches Communicate programs progress and conclusions to participants and the overall organization,Balance the need for accuracy with data availability to get an “actionable” level of detail in end-product cost estimates Conduct simultaneous cost-savings efforts
47、across multiple sites/functions to avoid letting the “victim” mentality slow progress Encourage involvement and remove blockers through straight-forward discussions/ face-to-face meetings with key executives (as required) Assess the value of each end product using quantitative usage survey of custom
48、ers/users Aggressively minimize the time to implementation to avoid disruptions caused by lingering uncertainty and insecurity,Applying Activity-Based Costing,Activity-Value Analysis (AVA),Introduction,Cost-to-Serve Analysis (CTS),Activity-Value Analysis (AVA),Operational and IT Management - Chemica
49、l Manufacturer Example,The new business strategy required a business solution that could support: calculating true “economic profit” of businesses, product lines across geographies reduction in total cost to serve reduction in inventory levels insight into customer satisfaction and retention with re
50、gard to contribution The new system needed to replace the traditional profit-and-loss statements with information about the total shareholder return on products and services Activity “costs” had to be based on standards developed by Chemcos financial organization with support from each area of the business The system had to be able to report contribution on a variety combinations of product, customer and geography,
