高科技产业运用管理会计方案英文版(ppt 15).pptx
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高科技产业运用管理会计方案英文版(ppt 15).pptx
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管理會計於高科技產業之運用ManagementAccountinginHi-technologyIndustry,Presenter:
JamesChenDate:
May13,2005,Contents,KSFforHighTechCompanyMacroViewonFinancialModelVision/StrategyforManagementAccountingABC/ABMABC/ABManExampleBenefitsonABC/ABM,KSFforHighTechCompany,Businessvalue:
ICIC-Integrity-CustomerOrientation-Innovation-CommitmentBestinQCTDSS-Quality-Cost-Technology-Delivery(Cycletime)-Service-SafetyCollaboration&Partnership,FinancialModel,Whatdowehavetodoparticularlywellfinanciallyinordertobesuccessfulonacontinuousbasis.-Businessmodelinfinancialterm,FinancialModelanExample,Vision/StrategyonManagementAccounting,VisionMakerecommendationtomaximizeshareholdersvaluethroughhighqualityfinancialreporting,goodcollaboration&tobebusinesspartnerswithcustomers.StrategyBeabusinesspartnertoproviderelevant,in-time,accuracyinformationtosupportoperationalandstrategicbusinessdecisions.Weneedtotransformrolefromreactivetobepro-active,frombeancountertobeanalystandbusinessconsultant.Overall,wearefacilitatingallfunctionstoenhanceBusinessControlrunbusinessfinancially&profitably.,ABC&ABM,ABCABCisrecognizedasafundamentalbusinessmethodologyforenablingbusinessimprovement,notjustcostimprovement.ABMABMwillbeincorporatedintoarangeofsystemsfrombudget&planning,tosalesandprofitabilityanalysisandoptimization.Welooknotjustfinalnumberbutalsothosebehindassumptions.,HowtoDrive&controlcost?
CostControl,ClarifytheTarget,GapAnalysis,Remedy,CapexToolAVL%/Eff.MtrlpriceindexMtrlusageYieldCycletimeInventorycontrolHeadCount.etc.,MethodologyofStandardCost(ABCApproach),MarginReview-MarginComponents,Margin,ClarifytheTargetforCostControl,GapAnalysis:
BenchmarkingStudy,PreviousMonths,Std.Cost(Annualplan),Benchmarking,OtherFabs,MarginReview-ProductionAnalysis,HigherYieldRatio,HigherWPH,MoreAdvancedProductMix,LowerActualSpending(Costcontrol),MajorCostReductionActivities-Example,IndirectMaterialsCostReductionSearchforalternativesourcesoffabmaterialsatcompetitiverates.UsagerateimprovementSparePartsSearchforalternativesource(OEMinsteadofvendor,localsupplyofnon-criticalparts).Prolongpartslifetime.ToolProductivityImproveWPHSimplifymonitorprocedures(reducefrequency,shortenmonitortimeetc.)ImprovetoolavailabletimeR&DCostReductionCombineseveralexperimentstogetheratsametime.Promotetherecyclingterminatedwafersforengineeringimprovement.,BenefitsonABC/ABM,ToachievecostleaderClarity&TransparentonkeyissuesDrivedesiredtargetsSupportManagementDecisions-Capacityplanning-Productmixselecting-Customerprofitability,
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