资源公司基于活动的成本计算应用.pptx

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;绪言;基于行为的成本计算是一种核查成本的方法,它可以通过不同的方法提供经营决策;Introduction;;Recommended CTS Pilot Activity Scope 成本分析导向的建议活动范围;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.;The new (and, in some cases, surprising) insights into the costs of everyday tasks helped this company select areas of focus for cost reduction.;;This insight was applied to customer segmentation efforts.;For example, specific strategies could be developed for addressing customers in each group.;Similarly, applying the CTS results to products would provide useful input to product-line rationalization and other product-policy decisions.;Several observations and implications followed from the CTS pilot.;Introduction;;;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 all

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