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1、作业成本管理与价值链分析（Activity based costing management and value chain analysis）Activity based costing management and value chain analysisActivity based costing management and value chain analysis 2009-02-03 21:54:31Activity based cost management (ABCM) is a kind of cost management method developed on ABC,
2、it uses ABC to provide information, the starting point and the core of cost management by the transfer of goods to the operation level, according to the principle of activities consume resources and products consume activities, assigning activity costs to cost the specific object in. The value chain
3、 analysis is a kind of strategic management method of American famous strategic management expert Professor Michael Porter proposed in the first place, it takes the value chain as the research object, mainly analyzes the constitution of the value chain, each value activities in the value chain of th
4、e status and the relationship of the value chain of each value activity cost, in order to find the enterprise value chain and value activities, problems and improvement of value activities and ways to optimize the value chain, so as to make the enterprise gain competitive advantage. In practical app
5、lication, the combination of these two methods can not only avoid simple operation cost management possible improvement work while ignoring the defects of the whole value chain, can also provide realistic basis for the role of value chain analysis.I. The theoretical basis of activity-based costing m
6、anagement and value chain analysis - process view(1) the idea of process contained in activity-based costing management and value chain analysis has made important contributions to the field of activity-based costing management, Toni. His two viewpoint model first proposed the process view analysis
7、method. The concept of process analysis reflects a demand on the new information, this information is the information that affect the performance of the company, what factors caused by operation and how to properly implement operation, enterprises can use this information to improve performance and
8、increase customer value. The idea of activity-based costing management is to establish the relationship between activity and cost on the basis of process view. In order to effectively control costs and further reduce costs, activity-based cost management cost as process cost, by means of the control
9、 in the operation process analysis the full implementation of integrated and dynamic management.Potters theory of value chain regards the enterprise as a set of value activities, which is a distinctive explanation of the process of enterprise and its related aspects. People in the further expansion
10、of the Potter based on the theory of value chain, the value chain of enterprise can be divided into internal and external value chain and internal value chain of enterprise refers to the enterprise internal value creation main activities and related support activities for customers. The enterprise e
11、xternal value chain refers to the value activities of the external actors that are closely related to the enterprise, including the supplier value chain, the buyer value chain and the rival value chain. Internal value chain is a kind of primary process thought. It mainly aims at the internal busines
12、s process in order to eliminate the waste and reduce the cost of products. While the external value chain reflects an evolutionary process thought, it is a kind of advanced, strategic process thinking, which introduces a comprehensive operation chain beyond the enterprise itself into the business pr
13、ocess.(two) the process view of process view in activity based costing management and value chain analysis is embodied in activity based costing management and value chain analysis, which is actually operation chain and value chain. In view of process based on activity-based cost management to set a
14、 series of business operations as to meet customer value of the chain, and the value chain analysis to set the enterprise as a series of interrelated activities of the value of value chain, the essence of the two are unified. Each item in the economic activities of enterprises, activity-based cost m
15、anagement seems to be a job, and in the analysis of the value chain is a value, therefore, the economic activities of enterprises were ordered by the formation of the chain according to the functions, business processes and properties, from the formal point of view is a kind of activity chain, from
16、within understanding is a kind of value chain. From the point of view of activity-based costing management, the process from input to output,A process consisting of a series of assignments that form a job chain. Each completed a job, consume a certain amount of resources, and at the same time have a
17、 certain amount of output transferred to the next job. Work along with the transfer of the value of the transfer, the final output is all set of chain operations results, the value chain is the full value of the collection of the results, therefore, the formation process is the value chain of enterp
18、rise operation chain, the value chain is the currency of production chain. From this point of view, the enterprise value chain is the operation chain, and the value chain and the job chain are only two different statements of a problem.Activity-based costing management is based on the operation chai
19、n, and the value chain analysis is based on the value chain. Recognizing the essential unity of operation chain value chain is of great significance to the combination and application of activity-based cost management and value chain analysis. The strategic thinking contained in the value chain anal
20、ysis makes the activity-based costing management not deviate from the enterprise strategy in actual application, and will not be out of line with the ultimate goal of customer satisfaction. The confirmation and measurement of the activity-based cost management on operation chain processes and costs,
21、 provide route guidance and analysis based on the change of the most practical cost value for the analysis of value chain, play a role in practice to provide a realistic basis for the analysis of value chain.Two, activity-based costing management reference to the value chain analysis, activity-based
22、 costing management is the basic idea:Production of goods or services consume activities and activities consume resources and the operation cost, according to the activities for cost object collection, according to the cause of each product or service of the homework and how much will cost to a prod
23、uct, service or customer specific cost object. In practice, activity-based costing management is easy to focus on the efficiency of the operation itself. It can be avoided by injecting value chain into it.First, value chain analysis emphasizes the whole point of view. Analysis of the value chain of
24、the enterprise as a whole to create value, the value of activities will have an impact on other activities, reducing any activity cost may have an impact on the overall profitability of enterprises. Activity-based costing management draws on this idea. It regards operation chain as the whole of crea
25、ting customer value, and analyzes its whole, such as business process reengineering, etc. So as to avoid the possible cost reduction in order to reduce costs, and stand in the enterprise strategy point of view, consider the overall profitability of the enterprise.Second, value chain analysis emphasi
26、zes the point of view of association. Value chain analysis thinks that the contribution of any value activity to enterprise value is not only the value added by this activity, but also focuses on the connection between value activities. Use of this idea and activity-based cost management, emphasizin
27、g the work relation, not only cost a single job analysis, job analysis and the mutual combination, such as the purchase of high quality materials, material costs may increase, but reduced the waste materials and maintenance activities, reducing the cost of quality. Improvements have been limited to
28、the cost of analyzing individual jobs, ignoring the limitations of the linkages between jobs.Third, value chain analysis emphasizes multiple perspectives. The analysis of value chain analysis for internal and external value chain value chain analysis, in addition to the enterprise itself, enterprise
29、 customers, suppliers, the market will have an impact on the cost, so it emphasizes the relationship between the enterprise and the customer, suppliers to further reduce costs. If only the improved job specific bring down costs is only partial, activity-based cost management from the idea in the pra
30、ctical application, the supplier, the customer operation chain input and output as well as the analysis object, to reduce costs through its analysis, improve the enterprise value.Fourth, time is an important factor in the value chain analysis. World-class firms has shortened the time it takes to mar
31、ket its products by compressing design, implementation, and production cycles.These companies quickly deliver products to consumers by eliminating non value added time - not giving customers time to value (for example, wasting time on product rework). The rapid development of modern science and tech
32、nology leads to the shortening of the product life cycle. Even if the product cost is lower, once it becomes obsolete, it will no longer be of value. Therefore, the value chain analysis into the concept of time to make the operation cost analysis, cost management not only pay attention to the level
33、of the cost, at the same time should take the time as the factors of management, not only to eliminate non value added activities and to eliminate non value added time.In short, the activity-based cost management and value chain analysis combination, can effectively avoid only the activity-based cos
34、t management as pure cost calculation method, which can reflect the advantages of accurate calculation of the activity-based cost management cost, but also can make it consistent with the enterprise strategy, enterprise cost management to provide a more accurate basis.Three, the value chain analysis
35、 in the field of practical application of the activity-based cost management depends on the activity-based cost management is from the concept of value chain, on the other hand, the activity-based cost management as the value chain analysis method for the practical application of the selection, is t
36、he basis of the analysis of the value chain.Reflected in the chain is the basis of the value chain, also reflected the cost management to work at the level of cost management, the effective use of the value chain analysis to provide data support, makes analysis of the value chain is no longer seen a
37、s a theoretical tool, and combined with the specific strategic decision-making and implementation process.(1) the enterprises value chain is composed of a series of activities of research and development, procurement, production value, sales, resources will be consumed in the whole value chain of en
38、terprises, many enterprises to provide consumer demand products and services at a competitive price at the same time, all in an effort to minimize cost all aspects of the resource value chain. The activity cost management activity chain is equivalent to the value chain in the analysis of the value c
39、hain, so it can be subdivided into a series of job value activities, combined with activity-based cost management, accurately calculate the value of each activity cost and value using the activity-based costing method, so as to provide the most basic information for the analysis of value chain, valu
40、e chain part of the resource usage and consumption.The activity-based cost management work is divided into value-added operations and non value-added operations for value-added operations increase the cost investment and give full play to value-added role for non value-added operations should try to
41、 eliminate, in order to reduce the cost, optimize the operation chain, so as to ensure the realization of the value chain optimization target.(2) value chain analysis needs to determine the cost advantage of an enterprise in order to establish the competitive advantage of an enterprise. The value ch
42、ain analysis to the overall value of activities into value activities alone, then need to reflect the three basic contents: first, the size of the cost of value activities; secondly, the value activities of the cost of the total cost of the proportion of value activities; thirdly, competitors in the
43、 activities of the difference. These can be used in activity-based costing management data.Internal value chain analysis, you can combine activity-based costing management to find a larger proportion of enterprise cost activities, in order to determine the key aspects of cost management and control,
44、 so as to achieve a targeted. The industry value chain analysis can also use ABC data calculated by the ABC industry value chain the value activities of cost and value, which decides the enterprise will be in what position the industry value chain, also can make forward or backward integration, so t
45、hat enterprises can achieve the purpose of reducing the cost. Competitors value chain analysis can calculate the competitor value chain using the activity-based costing method in cost, and compared with the value chain cost of enterprises themselves, to clear their cost position, identify their rela
46、tive cost advantages and disadvantages. In addition, we can apply activity-based cost data to benchmarking management to determine what enterprises are in the gap with excellent enterprises, and then take appropriate measures to make up for them.(3) value chain analysis of activity-based operations,
47、See is a choice of the value chain analysis from the surface, but in fact it to business operation cost management, cost driver setting and operation chain determination are put forward higher requirements, which will greatly enhance the activity-based cost and activity-based cost management level.
48、At the same time, the information of value chain analysis will be timely feedback to the activity, which will further promote the operation cost management of enterprises.If the enterprise has implemented the activity-based cost management, so the value chain analysis, can use the cost data availabl
49、e, simplified procedures for the implementation of the enterprise value chain analysis, without the need for the enterprise value chain analysis and the establishment of a specialized process, and the enterprise daily management activities and value chain analysis combined analysis can be carried out with analysis on the value chain according to the actual change of enterprise operating activities.