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1、资源公司的基于活动资源公司的基于活动的成本计算应用的成本计算应用(ppt 28)1 Andersen Consulting 1999ABC Discussion.ppt绪言绪言成本报务分析（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2 Andersen Consulting 1999ABC Discussion.ppt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-BasedCosting)AVA(Activity-ValueAnalysis)CT
2、S(Cost-to-Serve)OperationalManagement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：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-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：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：组织范围：所有
3、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：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：详细水准：30-50高水平的活动，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：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
4、系：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行为成本计算的应用Applying Activity-Based CostingIntroduction3 Andersen Consulting 1999ABC Discussion.pptIntroductionCost-to-Serve Analysis(CTS)Activity-Value Analysis(AVA)Operational and IT Management-Chemical Manufacturer Exa
5、mple4 Andersen Consulting 1999ABC Discussion.pptVariable Mfg.CostFixed 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典型的工厂成本结构ILLUSTRATIVE变动成本变动成本/边际成本边际成本n对边际成本曲线的初步关注n包括Fiber 光纤Chemical化学药品Energy能量variable materials可变原料variable maintenance可变维护n成本运行补特定比率或销量水
6、平量化n成本在短期内直接变动n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n边际成本数据不用于顾客和产品的总体比较注解注解固定成本固定成本/CTSn对成本服务分析中利用行为成本方法的初步研究n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n成本运行是一个多变的活动n成本在短期内是固定的(对成本运行不敏感)nCTS 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(假若成本分析会受到冲击）nCTS 不用于增加定价和按幅度安排生产Applying Activity-Based Cost
7、ingCost-to-Serve Analysis(CTS)5 Andersen Consulting 1999ABC Discussion.pptRecommended CTS Pilot Activity Scope成本分析导向的建议活动范围nMill operations 工厂运作nSales/customer service(both local and for national accounts)销售/顾客服务（局部和全国的帐户）nMarketing 市场nDistribution 分配nProcurement 获取nBusiness Group/Headquarters admin
8、istrative support 商业集团/总部行政的支持nOther 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,以及取得共识以及取得共识的管理活动的管理活动PRELIMINARYApplying Activity-Based CostingCost-to-Serve Analysis(CTS)6
9、 Andersen Consulting 1999ABC Discussion.pptn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个高水平的模式，而不是一个新的财务系统n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n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n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成本服务分析导向在几
10、个目标建议的导向目标建议的导向目标PRELIMINARYApplying Activity-Based CostingCost-to-Serve Analysis(CTS)7 Andersen Consulting 1999ABC Discussion.ppt导向的方法是简单易行的导向的方法是简单易行的Applying Activity-Based Costingn确定范围，选择工厂和时间安排n定义活动（30-50）,成本运行,主导产品,and 主导顾客n收集所需数据nMap resource costs to activities through resource driversnMap a
11、ctivity costs to products and customers through cost driversnCalculate total and per-driver-unit activity costsnCalculate alternate(CTS)profitability for pilot products and customersnDevelop conclusions and path forward高水平的方法高水平的方法PRELIMINARYCost-to-Serve Analysis(CTS)8 Andersen Consulting 1999ABC D
12、iscussion.pptCTS analysis enables true profitability to be viewed from both the product and customer perspectives.Applying Activity-Based CostingCTS Profit Perspective vs.Conventional PerspectiveILLUSTRATIVEProduct ViewCustomer ViewBusiness ViewBusiness Group ViewConventional ViewProductVariableCost
13、Product-DrivenCostProductCostProductGrossMarginCustomerGrossMarginCustomer-Driven CostCustomer/ProductCostBusiness Base CostNet RevenueNet RevenueNet RevenueNet RevenueNet RevenueBusiness Operating MarginBusiness Group Base CostBusiness GroupOperating ProfitMillVariableCostBusiness GroupOperating Pr
14、ofitMillFixedCostStandardProductCostDistribution CostBusiness CostBusiness Group CostBusinessCostCost-to-Serve Analysis(CTS)9 Andersen Consulting 1999ABC Discussion.pptA specialty chemical company grouped activities around drivers related to either products or customers.Direct Cost of Activity Group
15、ings with Product and Customer-Related Cost Drivers-Specialty Chemical CompanyIndirect Cost$180MM25 ActivitiesProduct/Customer Direct Cost$417MM29ActivitiesMaterial$213MMManufacture Intermediates$81MM1 ActivityProduct/Customer Support Activities*$123MM28 ActivitiesTechnical$55MM3 ActivitiesProduct M
16、ix Complexity$11MM6 ActivitiesGeneral Cost DriversSales/Support$27MM8 ActivitiesOrder$30MM11 ActivitiesCustomers via ordersCustomers via Sales decisions or customer requestProducts via non-volume drivers(e.g.,#runs,#ingredients)Customers via Marketing decisions$123MM$417MM$597MM*Excludes non-U.S.and
17、 out-of-scope expenses.*These are activities which are directly driven by products,client actions,and/or customer actions.Applying Activity-Based CostingEXAMPLECost-to-Serve Analysis(CTS)10 Andersen Consulting 1999ABC Discussion.pptThe new(and,in some cases,surprising)insights into the costs of ever
18、yday tasks helped this company select areas of focus for cost reduction.Applying Activity-Based CostingEXAMPLEUnit Driver Costs of Selected Activities-Specialty Chemical CompanyCost-to-Serve Analysis(CTS)11 Andersen Consulting 1999ABC Discussion.pptGross ProfitCTS Contribution MarginConventional Gro
19、ss Profit vs.CTS Contribution Margin by Customer-Specialty Chemical CompanyCUSTOMER 1CUSTOMER 2CUSTOMER 3CUSTOMER 4CUSTOMER 5CUSTOMER 6CUSTOMER 7CUSTOMER 8CUSTOMER 9CUSTOMER 10CUSTOMER 11CUSTOMER 12CUSTOMER 13CUSTOMER 14CUSTOMER 15CUSTOMER 16CUSTOMER 17CUSTOMER 18CUSTOMER 19CUSTOMER 20CUSTOMER 21CUS
20、TOMER 22CUSTOMER 23CUSTOMER 24The customer view of CTS margin vs.conventional gross profit exhibited significant variation in relative customer profitability.%SalesDescending Sales RevenueLarge CustomersSmall CustomersApplying Activity-Based CostingEXAMPLECost-to-Serve Analysis(CTS)12 Andersen Consu
21、lting 1999ABC Discussion.pptThis insight was applied to customer segmentation efforts.More AttractiveGreater Leverage of Cost-to-Serve-20%-10%0%10%20%30%40%50%(0.50)-0.501.001.502.002.503.00CTS Contribution Margin/Customer Support(Non-Volume)Activity CostsCTS Contribution Margin%Revenue45321Applying
22、 Activity-Based CostingEXAMPLECTS Contribution Margin%vs.CTS Contribution Margin Index,By Customer-Specialty Chemical CompanyCost-to-Serve Analysis(CTS)13 Andersen Consulting 1999ABC Discussion.pptFor example,specific strategies could be developed for addressing customers in each group.Example Strat
23、egyGroupDrop customers without significant upside potential1Target price increases and/or service reductions to improve profitability significantlyMeet with larger customers to discuss their service needs vs.client profit needs2Identify opportunities for moderate profitability improvement through pr
24、ice increases and/or service reductions3Explore possibility of expanding business through targeted price reductions or expanded service offerings4Verify client is not overcharging/underserving and at risk of losing businessExplore possibility of expanding business5Applying Activity-Based CostingCost
25、-to-Serve Analysis(CTS)EXAMPLEMore AttractiveGreater Leverage of Cost-to-Serve-20%-10%0%10%20%30%40%50%(0.50)-0.501.001.502.002.503.00CTS Contribution Margin/Customer Support(Non-Volume)Activity CostsCTS Contribution Margin%Revenue45321Customer-Segment Strategies-Specialty Chemical Company14 Anderse
26、n Consulting 1999ABC Discussion.pptSimilarly,applying the CTS results to products would provide useful input to product-line rationalization and other product-policy decisions.Applying Activity-Based CostingILLUSTRATIVEVariable Contribution/Product-Driven(Non-Volume)Activity CostsVariable Contributi
27、on%of RevenueMore AttractiveGreater Leverage of Cost-to-ServeVariable Contribution%vs.Variable Contribution Index,By ProductCost-to-Serve Analysis(CTS)15 Andersen Consulting 1999ABC Discussion.pptSeveral observations and implications followed from the CTS pilot.nA surprisingly large percentage of no
28、n-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.nGross profit is not an indicator of true customer or product profitability.nLarge-volume products are not systematically more attractive tha
29、n small-volume products.nLarge customers are not systematically more attractive than small customers.nCustomer profitability varies significantly within groups of customers of similar size or similar market-segment focus.nBy tracking some data more formally,the client can extend CTS insights to a br
30、oader group of products and customers without implementing a detailed ABC system.Observations and Implications-Specialty Chemical CompanyApplying Activity-Based CostingEXAMPLECost-to-Serve Analysis(CTS)16 Andersen Consulting 1999ABC Discussion.pptIntroductionCost-to-Serve Analysis(CTS)Activity-Value
31、 Analysis(AVA)Operational and IT Management-Chemical Manufacturer Example17 Andersen Consulting 1999ABC Discussion.pptA typical AVA approach incorporates an aggressive cost-reduction goal with an objective,facilitated process for identifying ways of hitting the target.AVA ApproachnCreate project org
32、anization,including Sponsors,Steering Committee,Project Manager,facilitators,and project teamnDetermine organizational and cost scope for analysisnEstablish cost-reduction target magnitude and maximum timeframe for capturenCreate ground rules for approval of reduction ideas,tracking of benefits,and
33、conflict resolutionnSelect historical timeframe for expense datanDefine organizational sub-units to provide the basis for AVAnDefine Missions,Activities,and End Products(MAEs)for each organizational sub-unitnIdentify“customers”for end productnCollect baseline expense and end-product quantity datanEs
34、timate maximum capacity for end products in each sub-unitnAssign FTEs and expenses to activities and end-products in each sub-unitnAssess the value of end products among“customers”Define ProjectCreate AVA ModelGenerate/Validate/Refine Cost-Reduction IdeasImplement Approved Cost Reduction IdeasnCondu
35、ct idea-generation workshops to generate cost-reduction ideas sufficient to meet the target:Eliminate end productsSimplify content and reduce frequencyEvaluate sourcing optionsnInvestigate implications of each idea with end-product“customers”nConduct idea-refinement workshopsnPresent recommended cos
36、t-reduction program to Steering CommitteenAppoint implementation leadersnLay out specific timetable for cost reduction which captures benefits as quickly as possible,while minimizing negative impacts on end-product“customers”nTrack actual cost reduction vs.timetable;report monthlynHold implementatio
37、n leaders accountable for performanceILLUSTRATIVEApplying Activity-Based CostingActivity-Value Analysis(AVA)18 Andersen Consulting 1999ABC Discussion.pptAt one large industrial client,AVA was used to assess the value and cost of key end products to identify specific activities to simplify or streaml
38、ine.nIdentified the key“end products”of the Finance function with emphasis on Financial Planning and Cost Accounting/Analysis areasnEstimated the cost and value of each end productCost assigned using ABC methods(personnel costs)and allocation(non-personnel costs)Value assigned using results of usage
39、 survey(usage by customers in decision making)nFocused effort on the higher cost/lower value end productsHeld focus-group discussions to identify ways to simplify/streamline the set of focus end productsDiscussed ideas from brainstorming and best practices from other companies to confirm and enrich
40、ways to simplify/streamline the focus end productsExample AVA EffortEXAMPLEApplying Activity-Based CostingActivity-Value Analysis(AVA)19 Andersen Consulting 1999ABC Discussion.pptTask 1:Interview key Finance executives to verify core Finance issues,document missions for each function or sub-function
41、(why does the unit exist?),and identify initial savings opportunitiesTask 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(units)and develop a compre
42、hensive 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 productTask 5:Allocate employee time by job
43、 position to end products,and ensure 100%of all employee time is capturedTask 6:Estimate personnel costs for each end product based on employee time allocationsTask 7:Calculate the total costs of end products by assigning non-payroll items that are directly attributable to the activity and allocatin
44、g other costs on a logical basisTask 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:Document preliminary ideas and opportunities to reduce
45、 overhead costs;this step will be repeated throughout the project via multiple interviews/review meetings with all levels of managementThe project consisted of nine key steps that defined the end products of sub-functions,assigned costs and value to end products,and logically eliminated or simplifie
46、d activities/end products based on a cost/value comparison.Key Tasks in an Example AVA EffortEXAMPLEApplying Activity-Based CostingActivity-Value Analysis(AVA)20 Andersen Consulting 1999ABC Discussion.pptIn this example,twelve higher cost and lower value end products became the focus areas for the c
47、ost reduction effort.CPresentations Support(Strategic Planning)DPresentations Support(BPA)EPresentations(Outlook/Interim Fcstg)FCorporate&BU Requests(BPA)JOperations Summary(Outlook/Interim Fcstg)IBU/Divisions/Plants(Outlook/Interim Fcstg)UVariance explanations(Outlook/Interim Fcstg)YICS Cost Follow
48、(Cost Analysis)ZWork in Progress Inventory(Cost Analysis)CC Division/Business Segment/Prod.Line(BPA)DDMo/Qtr/Yr Forecast&Objectives(Outlook/Interim Fcstg)EE Management Reports&Variance Analysis(Budgeting)Average 70.8Average 140$Cost(000s)Value Rating(Based upon primary usages)Value vs.Cost MatrixPGK
49、KKBALTHXORJJGGLLVNNBBDNMSAACJQWHHMMIIFFFOOEZIUCCDDYEE01020304050607080901000100200300400Total of all End ProductsFocus Subtotal%$5,741.90$3,044.4 53EXAMPLEApplying Activity-Based CostingActivity-Value Analysis(AVA)21 Andersen Consulting 1999ABC Discussion.pptTo be successful,an AVA project must comm
50、unicate efficiently,analyze objectively,and move rapidly to implement.Requirements and Key LearningsRequirements for SuccessKey LearningsnDisplay top managements total commitment and visible involvement in the overhead reduction programnEstablish a stretch target(with supporting rationale)for cost r