Efektivní řízení nákladů a profitability - · PDF fileSAP shall...

Efektivní řízení nákladů a profitability

Jiří Přibyslavský

Performance Management & Business Intelligence Business Consultant

© 2011 SAP AG. All rights reserved. 2 Confidential

Jak řídíte profitabilitu?

Lovíme profitabilitu, ale ona je rychlejší!


Agenda Efektivní řízení nákladů a profitability

Úvod do tématu profitability

Oblasti profitability

Řešení SAP pro oblast profitability

Přínosy


Koncepční změna v řízení nákladů a ziskovosti

Aktuální stav

Agregované údaje o ziskovosti

zákazníka/produktu

Izolovaný proces měření

ziskovosti a plánování

Náklady jsou primárně alokovány

na produkty

Neintegrovaný informační systém

- izolované informace

Testování dopadů změn,

simulace kalkulačních modelů

nejsou aplikovány

Cílový stav

Zákazník/produkt jako tvůrce

/destruktor hodnoty

Multi-dimensionální pohled na

ziskovost zákazníků, produktů,

obchodních kanálů, relací ...

Přiřazení nákladů zákazníkům a

procesům

Provázání ziskovosti a plánování

Integrovaný systém měření

ziskovosti

V rukách business uživatelů

What-If analýzy a simulace


Příklad rozdílů ve zpracování profitability

Plošné rozdělení režií

Zákazník A Zákazník B

Tržby $10,000 $11,000

Přímé náklady $7,000 $7,000

Marže $3,000 $4,000

*Režie

procentem

Zisk Ztráta $320 $1,320

Výsledovka na bázi aktivit

Zákazník A Zákazník B

Tržby $10,000 $11,000

Přímé náklady $7,000 $7,000

Marže $3,000 $4,000

Počet telefonátů @ $50 $300 (6) $600 (12)

Zpracování objed. @$ 10 $120 (12) $520 (52)

Balení @ $15 $180 (12) $780 (52)

Logistika @ $40 $480 (12) $2,080 (52)

Ověření a upomínky @$25 $0, (0) $300 (12)

Náklady obsluhy (Cost to

Serve) $1,080 $4,280

Zisk / Ztráta $1,920 ($280)

Jednoduchá zákaznická profitabilita –

jednoduché, ale nepřesné až chybné

ABC profitabilita – odhaluje reálné náklady

obsluhy zákazníka

1 2


What are we

doing?

Historic Actuals Budgets Re-forecasts

ACCURACY AND

TRANSPARENCY

MORE ACCURATE,

SEGMENTED

REPORTING

INSIGHT AND

COMPETITIVE

ADVANTAGE

STRATEGY

Which Products,

Customers and Channels

to focus on?

IMPROVED MARGIN

OPTIMIZATION

Pricing | Discounting

Process Improvements

ALIGNMENT, AGILITY,

PREDICTABILITY

FORWARD-LOOKING

OPERATIONAL PLAN

Why are

we doing

it?

What is the

desired

outcome?

REDUCED SPEND

AS % REVENUE

ACCURATE SERVICES

COSTING AND CROSS

CHARGING

SERVICES COSTING

AND CROSS

CHARGING

IT | HR | Finance

PROCESS

COSTING Tasks | Activities |

Processes

DETAILED

PROFITABILITY

REPORTING

Product | Customer |

Channel

DRIVER BASED

SCEANRIOS AND

PLANS

DRIVER-BASED

SCENARIOS AND

PLANS

PROCESS

COSTING Tasks | Activities |

Processes

PROCESS COSTING

Tasks | Activities |

Processes

COST AND

PROFITABILITY

REPORTING

Řešení pro řízení nákladů a profitability


Costs across

various dimensions Service | Project | Business

Unit etc

Vstupy a výstupy

Asset Management

Systems

Finance systems (GL)

Time Management

Systems

Metering and Measurement E.g. CPU, RAM, HDD, Time etc

Web-based data entry

IT Business Management

Tools E.g. Project Portfolio Management

Standard IT Services

Libraries E.g. ITIL, CoBIT etc

Vstupy

Transparent and Accurate Cross Charging Informed consumption – Reduce buffet mentality

Cost Analysis Cost of Service Levels, Non Value Added Costs, Fixed Costs vs. Variable Costs

Performance Measures / Benchmarking Unit rates, Cost drivers, Internal, External

Investment Decisions Make or Buy, TCO, Replacement

Cost Reduction Removal of Non Value Adding Activities, Changing Behaviours

Planning and Budgeting Capacity planning, Resource Planning, Marginal Costing

Process Improvement Process costs, Process Re-engineering

Použití


COST

ASSIGNMENT DRIVES

Resources

Properties People Capital Technology

COST

ASSIGNMENT DRIVES

Activities

Open new account Mail Statements

Activity-Based Costing (ABC) – logické vazby

Products,

Customers,

Channels Checking accounts Upscale single females

Resources

& Costs

Cost Objects

Activities

Cost Assignment

Cost Assignment

Revenues Product, Customer, Channel etc

Profitability Product, Customer, Channel etc

Ac

tivity

-bas

ed

Co

stin

g

Resource Drivers

Activity Drivers

Ac

tivity

-bas

ed

Bu

dg

etin

g

Cost Drivers Performance

Management

Activity-based Management

Who work is

performed for?

What work is

performed?

What’s needed to

do the work?

© 2011 SAP AG. All rights reserved. 9 Confidential 9

Driver Based Budgeting – case study

Driver Based Budgeting

10,5 % zvýšení příchozích hovorů oproti

plánu

tým call centra situaci zvládl zvýšením

své produktivity o 4%

Mzdové náklady vzrostly o 5,7%

Tradiční plánování:

Mzdové náklady vzrostly o 5,7%

DRIVER BASED BUDGET TRADIČNÍ BUDGET

Plán Skutečnost Odchylka Plán Skutečnost Odchylka

Počet příchozích hovorů za měsíc 80000 88400 10,5%

Počet pracovních dní v měsíci 20 20

Počet hovorů na agenta za den 50 52 4,0%

Požadovaný počet agentů 80 85 6,3%

Navýšení pro potřeby špiček/absencí je 10% 88 93 5,7%

Průměrné náklady na agenta za měsíc 2000 2000 0,0%

Mzdové náklady 176000 186000 5,7% 176000 186000 5,7%

Zdroj: Armstrong Laing Group 2005: Driver-Based Budgeting: The proven route to

faster budgeting and more frequent re-forecasting






Přínosy


SAP BusinessObjects Profitability and Cost Management

ALG Software founded in

1991.

First multi-dimension

ABM solution

First What-If Analysis

ALG Software acquired

by BusinessObjects in

2006

Integration to BOE

SAP Profitability & Cost

Management – part of

SAP BusinessObjects

portfolio and roadmap

2008 - v7 delivered

SAP Profitability & Cost

Management –version (v7.5)

released.

Transactional Costing engine

Core SAP systems integration

SAP BI integration

http://www.alcoa.com/global/en/home.asp

http://www.bp.com/home.do

http://www.chaucerplc.com/chaucerplc/

http://www.alcoa.com/global/en/home.asp

http://www.bt.com/index.jsp?BV_SessionID=@@@@0077925517.1047034499@@@@&BV_EngineID=cccgadchkdfhmdecflgcefkdffndfkn.0&obsOID=30777&obsPage=/index.jsp&vStore=1128&obsType=LINK&obsNoSee=true

http://www.dol.gov/index.htm


Benefity

SAP BusinessObjects Profitability and Cost Management Kontrola a řízení nákladů a profitability

Modelování profitability

Součást ekosystému SAP, integrace s non SAP

Ocenění interních služeb, kapacity

Analýza profitability a reporting

Integrace

Transparentnost

Interní

optimalizace

Analýza příčin vzniku nákladů Zprůhlednění

Odhalení generování/destrukce hodnoty v produktech, službách, procesech, zákaznících...

Optimalizace

Driver based planning Pohled do

budoucna

Flexibillita


Připravená logika pro alokace

Flexible

Hierarchies

and attributes User-Defined

properties

Out-of-the-box

dimensions


Point-and-click modelling

Target Source Cost Driver


Web nebo Excel Integration reporting a analýzy






Přínosy


In a review paper Accenture concluded that ABC can help to reduce

a company’s overall cost structure by between 3% and 5% CFO Project Vol 2

October 2003

A global insurance company identified 7% of its expense base as

“non-value adding” – and set about removing it!

A distributor of high tech components attributed a 33% increase in

EPS in part to the contribution ABC/M made

After improving the transparency of its cross charging, users stopped

treating IT as a “free buffet” and a retailer curtailed the rapid growth

in it’s IT spend

… then there’s the intangible benefit of managers making more

informed and quicker decisions!

Benefity dle zákazníků


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