10 Common Misconceptions about ABC/M and Employee Buy-In 李以青

實施AMC/M之關鍵成功因素 1 Model Design and Architecture Level of complexity Level of detail Cost drivers Accuracy requirements Activity definitions Process linkage Application of Data Profitability analysis Focus for improvements Process value analysis Target costing Unused capacity management Benchmarking Predictive planning Price quotations Investment justifications Budgeting Process changes Strategy changes 4 2 Implementation/Integration Scope and boundaries Pilot site choice and phasing Data interfaces Single vs. dual systems Validation of the data 3 Getting Buy-In Executive sponsorship Project champion Overcoming resistance Credibility of outputs Not accounting-driven Creating ownership Balancing the emphasis is a project team’s biggest challenge. Sources: Gary Cokins, Activity-Based Cost Management: Making it Work, ©1996, McGraw-Hill.

ABC/M成功實施的要素- Getting Buy-In 大部分的機構花費大量的努力，煩惱如何建構 ABC/M model 員工對於新的data甚至實施ABC/M的聲明會產生怎樣的反應 ?? 員工的心理、組織的文化 Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P345.

關於ABC/M的七個錯誤觀念 將ABC/M視為一時的狂熱 (fad) 過度依賴高層的支持 錯誤的假設”好的ABC/M實施計畫是成功的關鍵” 前瞻訓練太快結束 認為從ABC進入ABC/M是容易的 Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P346.

將ABC/M視為一時的狂熱 -1 員工對於發佈實施ABC/M聲明可能的反應→ ABC/M只不過是另一個management improvement program。我們已經看過太多program來來去去，ABC/M早晚也會消失。 ABC/M 本身並不是improvement program!! Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P346.

將ABC/M視為一時的狂熱 -2 那ABC/M是什麼? ABC/M data 只是一種方法 使機構”看見”成本耗用的情形 了解成本耗用因果關係 ABC/M calculation engine產生的output可以應用在各種improvement programs Strategic planning, Supply chain mgmt , BSC , TQM , BPR, etc. Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P346.

過分依賴高層的支持 高層的支持是ABC/M成功的唯一條件 高層的支持是需要的，但是不要忘了 ABC/M data的end-users 也是ABC/M是否能夠成功的重要因素 Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P347.

錯誤的假設 ”好的ABC/M實施計畫是成功的關鍵” ABC/M project 比實施計畫更重要!! 實施計畫 溝通計畫 要收集哪些資料 從哪裡收集 要從哪些單位率先導入 要怎樣讓率先導入的單位對其他員工產生正向的影響 Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P348.

由營運(operational)部門或策略(strategic)部門發起 出自會計部門的另一個無意義專專案 由會計部門發起或領導ABC/M專案 由營運(operational)部門或策略(strategic)部門發起 “pooled through” by operations rather than “pushed through” by the accountants Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P348.

使用標準定義破壞了組織對 ABC/M的主權 預先定義標準作業字典、標準成本動因可以避免建立不好的ABC/M model 保障管理者及員工對建立ABC/M model以及提供資料的參與度 讓使用者自己定義他們自己的工作活動、動因以及成本標的 Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P349.

ABC/M前瞻訓練太快結束 每個員工都需要接受ABC/M前瞻訓練 太早訓練太多the wrong people 沒有及時訓練 the right people 誰應該接受訓練?? 專案實施團隊 Project implementation team Functional representatives： End-Users Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P349.

一旦ABC系統就緒之後，計算成本、然後管理成本(ABC/M)將會自動發生 認為從ABC進入ABM是容易的 一旦ABC系統就緒之後，計算成本、然後管理成本(ABC/M)將會自動發生 如果無法由”分析”進入”行動”，ABC/M將會失敗 高層需促使ABC/M data的使用者針對所得到的資訊採取行動 → 提出問題：xx成本這麼高要怎麼解釋? Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P350.

11 Stage Five Cost Systems: The Future of ABC/M P.352-359

大綱 How Much do Academic and Universities Support ABC/M? Future of ABC/M in Organizations Estimating the ROI from ABC/M ABC/M Is an Organizational Behavior Change Management Tool

How Much do Academics and Universities Support ABC/M 缺乏研究機會? 文化問題? 學術界一向不喜歡管理會計? Cost management 重點不是在爭論如何計算成本 而是了解資源耗用的原因 Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P352-353.

Future of ABC/M in Organizations 神話一： 成本及其他財務資訊的所有需求者 需要相同類型的資訊 決策內容 資訊需求 細 節 Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P354.

Future of ABC/M in Organizations Financial Empirical employee estimates ABC/M Multitude Uses Operational Three types of data Powerful Translator Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P354.

ABC/M Production Systems ABC/M’s future is in permanent, repeatable and reliable production systems. 100% accurate Standard reports Calculations, maintenance and recognition General ledger journal account balances ($) Data Warehouse ABC/M Software Activity-Based Report Generation ABC calculation engine Ad hoc personalized decision support reporting Work activity mix and attributes Historical and forecasted Process metrics data Activities Driver quantities Unitized activity cost rates Multidimentional cost objects Standard tools: -Spreadsheets -Modeling -Graphics -Simulation -EIS Activity drivers (intermediates and finals) Transaction- based and estimates Applications (eg. quoting) Data inputs Data outputs Sources: Gary Cokins, Activity-Based Cost Management: Making it Work, ©1996, McGraw-Hill.

Future of ABC/M in Organizations 神話二 傑出的營運部門優於財務及資訊技術部門 整合!! Financial Financial + Operational Strategic Integration Migration ABC project ABC/M program Improve performance Understand product profitability Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P355.

Evolution of ABC/M High AB/S Organizational impact and leverage from Although ABC for profitability analysis became popular, there was buried treasure in activity data that were useful for improving operational effectiveness. Scorecarding (strategy and transformation management ) High AB/S Organizational impact and leverage from financial data Predictive costing ABB/P ABC/M Operations improvement Expense recognition and control ABC Profit analysis Low Scope, integration Sources: Gary Cokins, Activity-Based Cost Management: Making it Work, ©1996, McGraw-Hill.

Future of ABC/M in Organizations 將activity-based data整合到資訊系統中 資訊系統的整合包含三個面向： Financial Operational Technological 資訊類型 Activity based Financial endorsed Information technology maintained Routinely used Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P356.

Estimating the ROI from ABC/M It is not possible to calculate ROI on ABC/M. 時間：In the early 1990s 研究人員：Professor Kay Silvester of the University of Maryland 結論：每一家公司同一時間都有很多計畫(例如：TQM, BPR, JIT) 在進行，因此很難將公司整體所產生的效益歸到單一計畫中。 Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P357.

Estimating the ROI from ABC/M 作者的說法-1 The ROI from ABC/M is often 1,000 percent ! 經過兩天的Rapid Prototyping sessions, 經理人可以依據產生的結論來摒棄不賺錢的產品、關閉不賺錢的生產線或是淘汰沒有利潤的顧客。 減少不必要的成本支出→轉化為利潤 只需要花費員工少少的時間，也不用花錢買昂貴的ABC/M軟體，就可以得到高額的財務回饋。 但是，實際上可行嗎? Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P358.

Estimating the ROI from ABC/M 作者的說法-2 比較the ROI from ABC/M 以及the ROI from what it has today 現有的會計系統 ABC/M 財務資料有缺陷且不完整 結構不完整 有更好的資訊做更好的決策 Incremental benefit !! Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P358.

ABC/M is an Organizational Behavior Change Management Tool ABC/M 不單只是會計系統，更像是管理資訊系統 (managerial information system)，是改變管理方式的工具。 ABC/M不只是更好的成本計算/分配方式 引進以事實為根據，沒有爭議性的資訊 採用動因分析了解成本的成因 檢測各種作業 vs. 企業目標 之相對價值 讓員工以及經理人了解企業的問題與機會 Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P359.

ABC/M is an Organizational Behavior Change Management Tool 許多經理人在試圖引進組織變革的時候遭遇極大的挫折。 組織行為管理 (behavioral change management) 已經引起廣泛的注意 ABC/M data 將在變革的組織中持續扮演重要的角色。 Source:Cokins G. 2001, Activity-Based Management--An Executive’s Guide, P359.

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