贝恩分析方法-rcp3.ppt

rcp Agenda Context Full Potential Questions RCP Can Help Answer Agenda Applications Agenda Approaches RCP Steps Agenda Yummy Gum* - Background RCP Steps Yummy Gum - Value Chain RCP Steps Yummy Gum - Costs (1 of 7) Yummy Gum - Costs (2 of 7) Yummy Gum - Costs (3 of 7) Yummy Gum - Costs (4 of 7) Yummy Gum - Costs (5 of 7) Yummy Gum - Costs (6 of 7) Yummy Gum - Costs (7 of 7) RCP Steps Data Sources U.S. Government Sources Conducting a Plant Tour RCP Steps Yummy Gum - Raw Materials Yummy Gum - Packaging Yummy Gum - Direct Labor (1 of 2) Yummy Gum - Direct Labor (2 of 2) Yummy Gum - Indirect Overhead Yummy Gum - Cost Comparison RCP Steps Yummy Gum - Potential Savings Yummy Gum - Raw Materials Savings Yummy Gum - Direct Labor Savings Yummy Gum - Total Cost Savings Yummy Gum - Practical Full Potential Cost Position RCP Steps Yummy Gum - Strategic Implications Agenda Challenges Agenda Strategic Toolkit - Key Takeaways Takeaway Slides (1 of 3) Takeaway Slides (2 of 3) Takeaway Slides (3 of 3) rcp The direct labor costs for each step are then aggregated across the direct labor value chain to give a total direct labor cost of $51MM. Raw material purchasing Base making Mixing Rolling/curing Packaging $2.1MM $4.3MM $8.1MM $11.1MM $25.4MM Total direct labor $51.0MM 1996 Direct labor rcp Overhead cost Drivers Cost Supervisory labor Depreciation Overhead labor Utilities Repair and maintenance Number of supervisors by department X Wage rates of supervisor Asset register/P,P, E X Depreciation schedule Non-direct plant laborers X Wage roles and benefits Water and electricity cost/unit X Amount used of each Average annual cost/machine X Number of machines $8.2MM $6.2MM $4.4MM $3.0MM $2.1MM $23.9MM Indirect overhead consists of a number of cost categories totaling $23.9MM. rcp The Bain case team’s analysis of each cost category for Yummy and its major competitor, Bolt, revealed that Yummy’s $0.64 cost disadvantage came mostly from raw materials and direct labor. Yummy’s p