Popular Uses of ABC/M - the 1st half

Presentation on theme: "Popular Uses of ABC/M - the 1st half"— Presentation transcript:

1 Popular Uses of ABC/M - the 1st half
Chapter 6 Popular Uses of ABC/M - the 1st half 報告人：黎憶萍 Activity-Based Cost Management: An Executive Guide Cokins. G (2001), John Wiley & Sons, New York, p

2 Popular Uses of ABC/M ABC/M如何作為Shared Service的基礎
Activity-Based Costing 與 Unused Capacity Management 的連結

3 ABC/M如何作為Shared Service的基礎
部門何以轉變成Shared Service Provider? Chargeback Billing Systems Consolidations的力量 Shared Services 基本規則 由 Basic 轉換到 Marketplace Model Moratorium: ABC/M as an Enabler

4 ABC/M如何作為Shared Service的基礎
Information Technology: A Prominent Shared Service ABC/M Cost Assignment Network for Information Technology Information Technology Cost Improvements via Visibility of Costs Decision Support for Investment Justifications Role of ABC/M with Shared Services

5 FIGURE 6.1

6 部門何以轉變成Shared Service Provider?
“overhead functions,”轉變成 shared services organization 整併多項支援功能至單一services provider 不僅是有成本效益的內部共應商也能在外部市場競爭

7 部門何以轉變成Shared Service Provider?
Outsourcing：終極指標 公共領域〈政府、大學〉Do more with less 用來消弭組織內部具有多個重疊功能的猜疑 使客戶專注於具核心價值的產品與服務 ABC/M為shared services provider 提供有事實根據的資訊

8 Chargeback Billing Systems
與服務量交易數成比例的成本結構假設 太簡化故過度加總&平均 無法反映個別用戶使用的程度 總是某些用戶補貼其他的用戶 必然發生：“barrier-to-entry-fee” 隨服務量成長而投入either a variable or step-fixed rate 服務量擴大而來的經濟規模深具價值

9 Consolidations的力量 例行性交易基礎的工作集中到少數的地點及個人，fixed / step-fixed 的成本投入將降低
集中更少的更有技能的員工將可降低費用 內部service provider特有的工作 Policy and governance ：風險管理財務控制 Business unit services ：客戶訂單處理 經由提高效率降低成本達成Do more with less

10 Shared Services 基本規則 規則： 不是集中化的重現 “service-level agreement”
作為單一個體而運作: 有自己的 profit and loss accountability 用戶付費承擔所有成本 不允許重複的服務存在，不允許只是要有事做而在成本價之下提供服務 不是集中化的重現 “service-level agreement” 服務的描述 服務的標準如完成期限&回應時限&績效指標 價格表 作業準則如處理額外的要求 主動改善

11 由 Basic 轉換到 Marketplace Model
Benchmarking 驅動組織的SSP由Basic Model 開始 ABC/M使Benchmarking有相同的比較基準 買家提供自由選擇外部供應商的機會將是SSP由 Basic 轉換到 Marketplace Model的時機

12 Moratorium: ABC/M as an Enabler
過渡期：轉換到 Marketplace Model之前 SSP於過渡期價格不具競爭力 進入嚴苛的市場前需要逐漸的而且逐步執行的過渡期 於過渡期SSP得以 了解當時的作業成本 了解當時的產品、 一般服務、特別服務成本 執行Benchmarking 決定產品、 服務、客戶的去留 再造、簡化、提升績效 為客戶滿意度、策略吻合度發展績效評量&計分版 將治理政策成本從服務客戶成本中分離 為內部客戶制定“service-level agreement” 為例行客戶訂單發展報價流程

13 Information Technology: A Prominent Shared Service
IT具策略必要性與昂貴故須衡量其成本效益 project accounting methods(timesheet) ：侵略性的管理密集受侷限之方案 多數組織IT的成本基植於傳統標準成本極易誘使誤導用戶

14 FIGURE 6.2

15 ABC/M Cost Assignment Network for Information Technology
ABC/M成本流程涵括所有IT成本甚至高階管理或人力資源的“support costs” ABC/M先計算為內部用戶提供的IT服務成本直至如產品、服務線、內部用戶、外部用戶等成本標的 區分服務眼前(financial software applications or help desks )或是未來(research and software development )的activities 成本charges由 IT service成本標的volume consumption 所驅動 Improving the accuracy and visibility of the profit contribution margins.

16 Information Technology Cost Improvements via Visibility of Costs
ABC/M提供IT部門the costs of their work activities and associated drivers. ABC/M消除IT部門執行Benchmarking 基準的不一致

17 Decision Support for Investment Justifications
ABC/M提供IT部門評估資本投資的 justifications 與施行 “what-if” 分析 IT成本多為先期發生的沉沒成本難以調整 ABC/M典型用途為協助IT經理了解續增的改變之成本；改變導致IT部門資源的增減 投資與否取決於能否產生組織競爭優勢。ABC/M能評量： 節省現金支出 節約未來成本 收益增加 防止收益損失 IT非但提升運作效率且能以運用現代軟體提升競爭優勢

18 Role of ABC/M with Shared Services
施行完整的全部吸納成本回收: 產品的成本, 基線服務，特別服務。 Benchmarking 來確保比較性及一致性 評量企業流程的成本 Benchmarking 與流程提升 績效衡量(平衡記分板 )

19 Role of ABC/M with Shared Services
由服務成本中區隔出“治理”的部分 評量成本結構與策略的吻合度 發展報價的基準 配置與評估未用產能的成本 評估委外案件 製作客戶別的利潤損失財報

20 Activity-Based Costing 與 Unused Capacity Management 的連結
What Costs Are Meaning of Unused Capacity CAM-I Capacity Model Calculating Costs Based on the CAM-I Capacity Model Evils of Misassigning Unused Capacity to Products

21 Activity-Based Costing 與 Unused Capacity Management 的連結
Disarming Competing Organizational Measures Issues with Assumptions about Time-Status Modes Issues with Assumptions about Depreciation What to do with the Business Sustaining Costs Static versus Dynamic View of Capacity Management

22 What Costs Are 成本不可見，ABC作為“顯像系統” 工作量變動經由成本動因使成本增減
組織非直接管理成本，而是了解產生成本的因素 組織管理員工&設備回應成本產生因素的有效性和效率

23 Meaning of Unused Capacity

24 FIGURE 6.3

25 Industry-Specific Time-Status Modes
A. Productive: B. Nonproductive: 1. Standby: 2. Waste: 3. Maintenance: 4. Changeover or set-up: 5. Testing: 6. Training: c. idle: 1. Off limits: 2. No marketable: 3. Marketable without sufficient demand:

26 CAM-I Capacity Model ：FIGURE 6.4

27 Calculating Costs Based on the CAM-I Capacity Model
ABC allows multiple cost tracings depending on each resource’s time-status mode. 動因分派例子： 維護成本 換線設定成本 測試成本 損耗成本

28 FIGURE 6.5

29 FIGURE 6.6

30 Evils of Misassigning Unused Capacity to Products
誇大的產品成本矮化真實的利潤空間，使企業運用有限資源專注於特定產品或生意時產生偏差 Unused Capacity 成本加入產品成本導致定價過高喪失競爭力 Who owns capacity?

31 Disarming Competing Organizational Measures
在銷售與生產部門相左對立的立場中間How can you achieve a “win-win” outcome? 共同敵人: the nonproductive costs. Who is responsible for the idle capacity? 生產部門responsibility to focus on reducing the nonproductive capacity 銷售部門focusing on managing the idle capacity.

32 Disarming Competing Organizational Measures
有效產能Level由客戶訂單總量確定所以有效產能得以預估且不被更動 剩下兩個time-status mode levels待管理 要求生產部門reduce the nonproductive capacity. 要求銷售及經營部門reduce the idle capacity filling it with new customer orders permanently remove the idle and excess capacity.

33 FIGURE 6.7

34 Issues with Assumptions about Time-Status Modes
那一個activities應該消費資源, 單獨地折舊,被指配到? from the other nonproductive and idle equipment activities (e.g., changeovers, tests) for that particular equipment, no costs would be reassigned to any other cost objects. 解法：一開始就追蹤設備於nonproductive and idle time status-modes 之能源、燃料、物料耗用

35 Issues with Assumptions about Depreciation
所有人工成本僅追蹤到productive activities 而無視於nonproductive or idle 將高估產品成本低估profit margin Sunk Cost：過去發生；用多用少都一樣 Which equipment activities to assign the depreciation to: Re-leveling costs to reflect replacement value rather than historical cost: Inclusion or exclusion:

36 What to do with the Business Sustaining Costs

37 Static versus Dynamic View of Capacity Management
需求量大或是由於相依的工程需求變動幅度過大時ABC/M須與其他軟體工具整合使用 Dynamic execution ：short-term execution planning software systems Discrete-event process simulation Theory of Constraints (TOC): 這些工具不提供成本的資訊，ABC/M將提供補充支援。

38 報告完畢 敬請指教