资源公司的基于活动的成本计算技术应用.pptVIP

资源公司的基于活动的成本计算应用 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/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） 成本服务分析导向在几个目标 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 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 导向的方法是简单易行的 CTS analysis enables true profitability to be viewed from both the product and customer perspectives. A specialty chemical company 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 The customer view of CTS margin vs. conventional gross profit exhibited significant variation in relative customer profitability. Conventional Gross Profit vs. CTS Contribution Margin by Customer - Specialty Chemical Company This insight was applied to customer segmentation efforts. For example, specific strategies could be developed for addressing customers in each group. Customer-Segment Strategies - Specialty Chemical Company 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 profit 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 var