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1、Roland Berger&Partner GmbH International Management ConsultantsBarcelona Beijing Berlin Brussels Bucharest Budapest Buenos Aires Delhi Dsseldorf Frankfurt HamburgHelsinki Hong Kong Kiev Kuala Lumpur Lisbon London Madrid Milan Moscow Munich New York ParisPrague Riga Rome So Paulo Shanghai Stockholm S
2、tuttgart Tel Aviv Tokyo Vienna ZurichVIE-6511-03506-03-58eThe Roland Berger&PartnersActivity-Based Costing ToolVienna,December 18,1998VIE-6511-03506-03-58e-1-Activity-based costing allocates costs to processes across different cost centersProduct 1Product 2adbefProcess 1acbdefProcess 2Cost center 2
3、Activities c,d,eCost center 3 Activity fCost center 1 Activites a,bVIE-6511-03506-03-58e-2-The calculation of direct process costs is based on the precise measurement of resources used in each process stepProcess stepsActivity aActivity bActivity Direct costsPersonnel costsMaterial costsEnergy costs
4、Space costsQuantificationCost driversCost ratesNumber ofordersMinutes per orderMaterial perorderCost of activity ay EUR per minutez EUR per materialCost of activity bCost of activity TotalprocesscostsVIE-6511-03506-03-58e-3-In order to use ABC effectively,a clear definition of objectives is required
5、 at the beginningCost analysis of a partnership/benchmarkingSimulation ofimprovementsTrial assessmentProduct profitability analysisCost analysis of processes in order to identify potential for improvementsJoint assessment of two ECR partnersEstimation of savings potential due to possible process cha
6、nges(prior to implementation)Measurement of the effects caused by process changes(after implementation)Determination of product(group)profitability taking into account the process costs which are causedActual processActual process vs.target processActual processOld actual process vs.new actual proce
7、ssType usedQuestion/objectiveProcesses consideredVIE-6511-03506-03-58e-5-The Roland Berger&Partners tool supports the fast and easy implementation of individual ABC modelsDevelopment ofthe ABC toolStarting in April 1998,a tool prototype was designed Together with an ECR Austria task force,a library
8、for supply chain processes was developed and integratedThe tool prototype was tested by several ECR companies in order to finetune the toolThe final version will be available by February 1999MotivationThe ABC method was applied by the Vienna office in several projects(ECR trials,RWA,Wienerberger,etc
9、.)The quantification model was always developed from the scratchThe ECR Austria initiative looked for a standardized tool for the assessment of ECR partnershipsABC is also a hot issue for ECR Europe and major key clientsVIE-6511-03506-03-58e-6-The ECR process library consists of 10 groups with 86 su
10、pply chain activities including cost drivers,cost rates and key performance indicators Maintain master dataActivity groupsNumber of activitiesSchedule&orderManage customer ordersCRP&exchange of forecast dataProduce or refine products78967Pick orders and deliver productsActivity groupsNumber of activ
11、itiesReceive productsHandle reusable transport itemsStore productsManage invoices1511886VIE-6511-03506-03-58e-7-Mapping of individual processCostdriversCostratesKey indicators.Scheduling.StorageStorageThe individual process can be designed by using the modular process libraryBasic principle of the ABC toolActivitiesProcess library.Invoice checking.Storage.Scheduling.CostdriversCostratesKey indicatorsProcess assessmentTotal.ProducerRetailerOther ratiosOrdering of whole palletsService level in retailers central warehouseetc.%.%Process costs