安达信咨询方法与工具资料库3view.docVIP

How Do You View Cost: Are You a Historian, Realist, or Futurist? By R. Steven Player Whenever someone tries to implement a cost management system, one of the hardest questions to get a team to articulate is which of the three views of cost they are trying to address. Many times they confuse these three views, thereby dramatically complicating the potential solution they seek. The three views of cost can be thought of as financial, operational, and strategic. As Exhibit 1 shows, these three views of cost focus on different variables, including: Time frame; Users and uses of the cost information; Levels of aggregation; Reporting frequencies; and Types of measures. The Historian’s View The financial view of cost can be compared to the man facing backwards because of its adherence to the historical cost concept. The financial controller, tax manager, and treasury department use this type of cost information to value inventory and report to shareholders, lenders, and tax authorities. The level of information and aggregation required under this view of cost is high, often companywide. Public reporting requirements and the need to adhere to generally accepted accounting practices drive the financial view, the reporting system most companies use. The reporting frequency is often monthly, but can be quarterly or annually. The type of measures used are almost exclusively financial. Over the years, auditors and accountants have reviewed the financial view periodically to address reporting issues. Although this view has received the most attention, it is often ineffective for operational and strategic uses. The Realist’s View The operational view of cost, the second view, explains how to understand cost information to manage on a day-to-day basis. The line manager, process improvement team, quality team, and day-to-day managers use operational cost information to manage the business as an indicator of performance and to determine if activities are adding value.