資源公司基於活動的成本計算應用(ppt 28頁)

資源公司基於活動的成本計算應用目錄：
1、緒言
2、成本報務分析（CTS）
3、行為價值分析（AVA）
4、運作的信息化的管理—化學藥品製造商的實例

資源公司基於活動的成本計算應用內容提要：
建議的導向目標：
建立對活動和有關於產品和顧客的成本運行的更好理解
建立一個高水平的模式，而不是一個新的財務係統
建立一個用於近期分析的信息基礎
總部成本費用的運作
工廠成本管理
目標報務水平
顧客細分
定價
生產線合理化
……

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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