资源公司基于活动成本计算应用.pptVIP

At one large industrial client, AVA was used to assess the value and cost of key end products to identify specific activities to simplify or streamline. Identified the key “end products” of the Finance function with emphasis on Financial Planning and Cost Accounting/Analysis areas Estimated the cost and value of each end product Cost assigned using ABC methods (personnel costs) and allocation (non-personnel costs) Value assigned using results of usage survey (usage by customers in decision making) Focused effort on the higher cost/lower value end products Held focus-group discussions to identify ways to simplify/streamline the set of focus end products Discussed ideas from brainstorming and best practices from other companies to confirm and enrich ways to simplify/streamline the focus end products Example AVA Effort EXAMPLE Applying Activity-Based Costing Activity-Value Analysis (AVA) Task 1: Interview key Finance executives to verify core Finance issues, document missions for each function or sub-function (why does the unit exist?), and identify initial savings opportunities Task 2: Provide an overview of each function’s 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 comprehensive 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 product Task 5 : Allocate employee time by job position to end products, and ensure 100% of all employee time is captured Task 6 : Estimate personnel costs for each end product based on employee time allocations Task 7 : Calculate the total costs of end products by assigning non-payroll items that are directly attributable to the activity and allocating other costs on a logical basis Task 8: