战略分析工具+分析方法-varianceanalysis.pptVIP

* Revenue Per Customer Per Month “A” customers spent on average 2.6x the average “B” customer and nearly 10x the average “C” customer. $11.82 $17.02 Customer segment: More Than Two Component Variance Example 2.76 x $6.89 1.29 x $5.38 0.45 x $4.45 * Author: Alton Shader,  James Baker Variance Analysis March 1998 * Agenda What is variance analysis? Linear variance Ice Cream Co. Two component variance analysis Jesse’s Brewery Variance analysis with more than two components Boston Video Key takeaways * What is Variance Analysis? Variance analysis is used to understand and assess the drivers of change in measured variables. Variance analysis helps explain and understand what drives the difference between two measures of the same variable (e.g., 1998 profit vs. 1995 profit) Variance analysis explains differences between measures by breaking those measures into their base components (e.g., 1998 revenue and 1998 OPEX as components of 1998 profit) and quantifying the impact of each component Bain frequently uses variance analysis to quantify and identify true profit drivers help drive future analysis on the most leveraged issues * The Value of Variance Analysis Why do we need to perform variance analysis? Gives business insight as to what drives revenue/cost/ profit Leads to actions Bain uses variance analysis to gain business insight and to identify the most effective and valuable action steps. Why does profit change? What driver has the most impact? What explains differences in relative cost position? Used to determine product line profitability Identifies areas of focus for cost reduction Indicates impact of lowering price Drives customer segmentation strategies * Definitions in Variance Analysis Most situations fall into one of three categories of variance analysis. Description: Two Component Understanding individual impact of two variable on a single measure Linear Simple comparison of one component against another More than Two Component Unders