资源公司基于活动的成本计算应用(ppt 28页)

资源公司基于活动的成本计算应用目录：
1、绪言
2、成本报务分析（CTS）
3、行为价值分析（AVA）
4、运作的信息化的管理—化学药品制造商的实例

 

资源公司基于活动的成本计算应用内容提要：
建议的导向目标：
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
……

Example AVA Effort：
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
……

IT Management - ABC Results：
Business Satisfaction with IT - (survey conducted by Gartner Group)
application development and support - top quartile of industry survey (7 of 11 categories)
Time to Market (development of application) - over 25% improvement from ‘95 baseline
Productivity Increase (efficient utilization of resources) - tracking to a 30% reduction in unit cost (development and support) from ‘95 baseline
Able to prioritize work based on value-based cost/benefit analysis

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