高级管理会计Advanced Management Accounting课件3 Quality and time.pptVIP

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高级管理会计Advanced Management Accounting课件3 Quality and time.ppt

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高级管理会计Advanced Management Accounting课件3 Quality and time

* * * Step 3: Analyze nonfinancial information 20X5 20X6 20X7 Raw materials Percentage of returns over deliveries Wire 4% 3% 1% Component parts 15% 10% 8% Batteries 10% 5% 5% Percentage of suppliers ISO compliant 12% 15% 25% Production processes Defect rate 5% 4% 3.5% Line downtime 1% 0.9% 0.75% Marketing Percentage high customer satisfaction rating 45% 47% 54% Percentage on-time deliveries 87% 89% 93% * In summary, having a strong focus on quality is an important competitive factor in today’s global market. The COQ report shows management the type of quality costs being incurred and the amount and trends of these costs. It helps management understand the financial impact of quality on company profitability. It can show whether quality costs are predominantly external or internal, and can aid in budgeting a more appropriate distribution. The production and dissemination of this report communicates to all individuals in the company that quality is a competitive factor that will be dealt with directly. * Computer illustration 3-1: Cost-of-quality report * TOPIC 3.7Time and competitiveness Companies view time as a driver of strategy . Conducting business correctly and quickly helps increase revenues and decrease costs. 有两个时间值得注意: 一个是新产品开发时间:它是指一个新产品从最初设想经管理层批准再到最终推向市场所花费的时间.显然相对于以前,现代社会的企业推出新产品的速度(时间)越来越短. 另一个是生产经营时间(Operational measures of time): how quickly firms respond to customers’ demand for their products and services, and their reliability in meeting scheduled delivery dates * 惠普公司: 惠普公司的一个主要目标是保持其在产品开发方面的领先地位……，一些传统的财务方法，如净现值法和内部收益率方法早期曾是惠普公司用来决定是否开发新产品的决策工具，然而，由于惠普公司是一个高科技企业，产品入市时间就是最重要的因素，………… 其他丰田、本田平均推出一款汽车速度是3年，通用、福特推出新款汽车速度是4年…… * Two Operational Measures of Time Customer-Response Time(响应客户时间) – how long it takes from the time a customer places an order for a product or service is delivered to the customer On-Time Performance(准时履约时间) – delivering a product or service by the time it was scheduled to be delivered * Customer-Response Time Illustrated *