贝恩咨询分析方法 varianceanalysis.pptVIP

Author: Alton Shader, James Baker Variance Analysis March 1998 Variance Analysis 2 Agenda ? What is variance analysis? ? Linear variance – Ice Cream Co. ? Two component variance analysis – Jesses Brewery ? Variance analysis with more than two components – Boston Video ? Key takeaways Variance Analysis 3 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 Variance Analysis 4 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 Variance Analysis 5 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 ? Understanding individual impact of more than two