咨询管理战略组织项目麦肯锡工具评估 VIE-6511-03506-03-39e.ppt

VIE-6511-03506-03-0-39Roland Berger&Partner GmbH International Management ConsultantsBarcelona Beijing Berlin Brussels Bucharest Budapest Buenos Aires Delhi Dsseldorf Frankfurt HamburgHelsinki Hong Kong Kiev Kuala Lumpur Lisbon London Madrid Milan Moscow Munich New York ParisPrague Riga Rome So Paulo Shanghai Stockholm Stuttgart Tel Aviv Tokyo Vienna ZurichActivity-based costingandECR assessment toolVienna,July 1998VIE-6511-03506-03-39-1-This document was created for the exclusive use of our clients.It is not complete unless supported by the underlying detailed analyses and oral presentation.It must not be passed on except with the explicit prior consentof Roland Berger&Partners.A.Activity-based costing2B.ECR assessment tool111.Objectives and principles122.Process library activities173.Operating instructions22ContentsPageVIE-6511-03506-03-39-2-A.Activity-based costingVIE-6511-03506-03-39-3-Process cost accounting allocates cost processes across cost centers and in line with causationadbefacbdefProduct 1Product 2Process 1Process 2Cost center 2 Activities c,d,eCost center 3 Activities fCost center Activites a,bVIE-6511-03506-03-39-4-The activity-based costing method enable specific allocation of costs to particular process stepsActivity1Activity2Activity3Direct costs:Personnel costs Material costs Space costs(m2)Energy costsAllocation of costs to the processeson the basis of the cost centers affectedTotal costs are allocated+Cost center over-head is integrated into process costs-Approval bymanagementUnambiguous accounting of pure process costs,may lead to incorrect recom-mendationsNot allocated“idle-capacity costs-Precise allocationof actualactivity costs+Not congruent with traditional cost accountingPrecise basis for decisions on processchangesABC considerably better suited asa decision-making toolProcess AProcess BProcess CCost center 1Cost center 2Cost center 3Cost center 4Allocation of costs to the processeson the basis of direct costsTraditional process costaccountingActivity-basedcosting(ABC)VIE-6511-03506-03-39-5-The activity-based costing(ABC)method consists of 5 major steps1Defining/selecting suitable processesDefining individual process steps(activities)Allocating costs according to process stepsComparing process costs/supporting decision-makingPhrasing the question2345VIE-6511-03506-03-39-6-If ABC is to be used effectively a clear definition of objectives is required1 Phrasing the questionType usedCost analysis of a partnershipTechnical simulationTrial assessmentProduct profitability analysisQuestion/objective Consistent cost analysis of joint processes in order to identify potential for improvements Estimation of savings potential due to an ECR technology(prior to implementation)Measurement of the effects caused by process changes(after implementation)Determination of product(group)profitability taking into account the process costs which are causedProcesses consideredActual processActual process vs.target processActual processOld actual process vs.new actual processVIE-6511-03506-03-39-7-Effective process cost accounting is only possible for part of the processes within and between enterprises2 Defining/selecting suitable processesMain processesSelection criteria for process cost accountingReplenishmentPaymentsSales promotionsProduct introduction Process frequency Variability of decisions Cost weightingProcess frequencyInnovative/rareRepetitiveSuitable processes for process cost accountingVariability of decisionsCost weightingLowHighProduction(planning)VIE-6511-03506-03-39-8-A clear-cut definition of process steps is necessary for the subsequent allocation of costs3 Defining the individual process steps(activities)ReplenishmentProximity in terms of placeProximity in terms of time Proximity in terms of organizationType of material usedIncoming orders and processing by supplierSchedulingTransporttowarehouseGoodsreceivingTransportto outletStorage of goodsIncoming ordersandprocessingbyretailerSchedulingGoodsreceivingPlace-ment onshelvesCollectionManage-ment of outletDefinition criteria for theindividual process stepsVIE-6511-03506-03-39-9-The precise measurement of the use of resources in each process step is the basis for the calculation of direct process costs4 Allocating costs according to process stepsProcess stepsOrder receiving.Description of contents Acceptance of the order Processing of the order Forwarding of the order.QuantificationCost driverCost acceptance Min qm Material Capitalw ATSx ATSy ATSz ATSIndividual process-step costsIndivi-dual process costs.VIE-6511-03506-03-39-10-B.ECR assessment toolVIE-6511-03506-03-39-11-B.1 Objectives and principlesVIE-6511-03506-03-39-12-The ECR assessment serves the bilateral evaluation of the supply-side processesObjectives/generalprinciplesOtherrequirementsStandardization of ratiosUser-friendlinessLogic as easy to grasp as possibleConsideration of quality factorsECR assessment aims at jointly assessing the supply side of the partnership between a retailer and a supplier in order to determine ECR improvement potential The whole replenishment process from production through to the purchase by the customer will be assessed as to its logistics and administrative dimensionIn terms of production,only pre-production costs will be taken into account.Purchase by the customer(scanning,collection)will not be considered,whereas shelf management and shelf storage willPrimarily,assessment will be carried out by determining process costs with the help of the activity-based costing(ABC)method.Cost drivers and cost rates will be fixed in advance.In addition,other ratios(e.g.service level)will also play a roleThe implementation will be simplified by the use of a PC toolTransparency of resultsModular setupAbility to map different processesVIE-6511-03506-03-39-13-The individual process can be put together using a modular process libraryBasic principle of the ECR assessment toolProcess libraryMapping of each individual processAssessmentCostdriverCostratesOtherratios.Process costsTotal.IndustryRetailerOther ratiosOrdering of whole palletsService level in retailers central warehouseetc.%.%.Invoice checking.Storage.Scheduling.Scheduling.StorageStorageCostdriverCostratesOtherratiosVIE-6511-03506-03-39-14-The ECR assessment tool will be available to all ECR companies by the end of 1998Project stepsRoland Berger&PartnersDesignand creationof the toolprototypeCoordinationand adaptationof theprototypeTask forceECR monitor,Roland Berger&Partners3 trials:testing of the toolManufacturers XRetailersY Roland Berger&Partners Summary ofexperiencegained intrials(not the results)Coordinationand fine-tuning of thetool Roland Berger&PartnersDocumentation(tool manual)AprilMay,JuneJuly-Sept.OctoberNovemberDecemberTask forceECR monitor,Roland Berger&PartnersVIE-6511-03506-03-39-15-B.2 Process library activitiesVIE-6511-03506-03-39-16-Process library activities(1)Activity groupActivitiesMaintain masterfile data Maintain partner master data Maintain product master data Maintain production records Maintain product inventory records Maintain POS data Maintain product testing records Maintain logistic information records Scheduling&ordering Collective activity scheduling&orders Forecast stock requirements Determine available delivery size Place replenishment orders Clear up any ambiguities with order Generate and transmit order changes Handle order confirmations Handle complaints about wrong deliveryVIE-6511-03506-03-39-17-Process library activities(2)Activity groupActivitiesManage customer orders Collective activity ordering via representatives Handle customer queries Receive customer orders Adapt customer orders for known variations Process order changes Generate and transmit order confirmations Manage complaints Handle additional supply Receive and manage receipt ordersCRP&exchange of forcast data Generate&transmit stock records Receive&handle stock records of CPR schedules Generate&transmit complaint orders Receive&handle campaign orders Generate&transmit order forecasts Receive&handle order forecastsVIE-6511-03506-03-39-18-Process library activities(3)Activity groupActivitiesProduce or refine products Plan,schedule and control production Plan&transmit orders for production Produce product Package product Prepare special packing e.g.duo packs Manipulate products due to sales promotion Test or inspect productsVIE-6511-03506-03-39-19-Process library activities(4)Activity groupActivities Collective activity consignment Collective activity quality control after consignment Collective activity transport Prepare picking orders Pick orders&move to loading area Refill picking location from buffer Plan delivery routs and stops Order supply from forwarder Manage forwarders feedback Prepare shipping documents Prepare load for dispatch(e.g.transport insurance)Load vehicle Generate&transmit order Move products between warehouse locations Transport to customerPick orders and delivery productsVIE-6511-03506-03-39-20-Process library activities(5)Activity groupActivities Collective activity goods received Manage announcement of supply Prepare consignment Unload vehicle Check goods received Administrative handling of goods received Generate&transmit reports on goods received Downsizing for storing Repack or packout for storing Store products Move products within cross-docking areaReceive and store productsHandle reusable transport item Receive empty RTI Sort RTI Store RTI Prepare RTI Loading vehicles with RTI Manage RTI Clean or repair RTI Handle recyclablesVIE-6511-03506-03-39-21-Process library activities(6)Activity groupActivities Manipulate products outside warehouse Open transport cases Clean up packing materials Price products Price BBD Store products Restore products Condition warehouse positions/shelvesStore productsManage invoices Collective activity reporting Generate,monitor and transmit sales invoices(Monitor)income invoices Resolve invoice disputes Issue payments Manage accounts receivable&complaintsVIE-6511-03506-03-39-22-B.3 Operating instructionsVIE-6511-03506-03-39-23-Contents0.Main screen1.Process functions1.1.Manage processes1.1.1.Standard cost drivers&standard cost rates1.2.Model process1.2.1.Process results ratio1.2.2.Process cost drivers1.2.3.Process cost rate1.3.Determine values1.4.Results2.Library2.1.Activity groups2.2.Activities2.3.Standard cost ratesVIE-6511-03506-03-39-24-0.Main screen1.Process functions2.View of the library 3.Import&export functions VIE-6511-03506-03-39-25-1.1 Process:manage processesProcess is openedDouble-clickClick1.1.1VIE-6511-03506-03-39-26-1.1.1 Process:standard cost driver&standard cost ratesDouble-clickClickChange name VIE-6511-03506-03-39-27-1.2 Process:model process Double-clickClickCopyactivitiesfrom the library intotheprocess1.2.11.2.21.2.3VIE-6511-03506-03-39-28-1.2.1 Process:process result ratioDouble-clickClickEnter ratio,cost rate orcost driver into formulaEntertheformula VIE-6511-03506-03-39-29-1.2.2 Process:process cost driversDouble-clickClickVIE-6511-03506-03-39-30-Double-clickClick1.2.3 Process:process cost rateVIE-6511-03506-03-39-31-Double-clickClick1.3 Process:determine values1.2.11.2.21.2.3VIE-6511-03506-03-39-32-Double-clickClick1.1.11.4 Process:resultsVIE-6511-03506-03-39-33-Double-clickClick2.1 Library:activity groupsVIE-6511-03506-03-39-34-Double-clickClick2.2 Library:activities1.2.11.2.3VIE-6511-03506-03-39-35-Double-clickClick2.3 Library:standard cost rates