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Jingdong book

估时作业成本法：简单有效的获利方法（哈佛经管图书简体中文版）

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Jingdong book

估时作业成本法：简单有效的获利方法（哈佛经管图书简体中文版）

Name: 估时作业成本法：简单有效的获利方法（哈佛经管图书简体中文版）
Brand: Jingdong book
SKU: 3110159871
Price: 43.34 USD
Availability: OutOfStock

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Content Description

作业成本法（ABC）是管理公司资源一种很好的工具。但是许多应用ABC的管理人员却发现这种方法受到很大的限制，因此备感受挫。实践证明，估计业务作业所需资源的调查太耗时间，成本太高。估时作业成本法（TDABC）是一种能够利用ERP系统中的数据，计量成本和获利能力的更简单、更有效的方法。利用TDABC，管理人员可以花更少的时间和成本来收集和维护数据，因此可以有更多的时间解决暴露出来的问题，如无效率流程、非盈利产品和客户以及过剩产能。作者通过回答如下两个基本问题，告诉管理人员如何建立TDABC系统：公司每个业务流程的资源产能成本是多少？公司每项业务、每个产品和每位客户所需的作业产能耗费（时间）是多少？书中举例说明了ABC成功应用的一般好处，如提高产品和客户的获利能力、提高产能利用率和改进流程效率，还着重介绍了TDABC的创新应用，包括：将战略计划与经营预算相联系；改进并购绩效评价程序；支持诸如精益管理和标杆管理等持续性改进活动；消除供应链中不必要的复杂程序；优化核心员工的配备。《估时作业成本法：简单有效的获利方法（哈佛经管图书简体中文版）》通过对大量不同背景案例的研究，阐述了TDABC的应用。这些案例都是在AcornSystems公司的咨询指导下完成的实际应用。具有代表性的组织包括Kernps有限责任公司、Sanac物流、ATB金融、花旗集团技术基础设施部和杰克逊州立大学。估时作业成本法最重要的一个贡献是为实现作业成本系统价值最大化提供了工具和例证。

Author Description

罗伯特·S.卡普兰，平衡计分卡创始人，哈佛商学院教授。史蒂文·R.安德森是AcornSystems公司的董事会主席和创始人，该公司从事软件和咨询服务业务，总部位于得克萨斯州休斯敦。

Catalogue

前言
致谢
第一部分估时作业成本法基础
第一章估时作业成本法的演进——序言
作业成本法简史
作业成本法的缺陷
估时作业成本法：一种简洁且准确的成本法
时间方程
模型更新
估时作业成本法：新瓶装老酒吗？
小结
第二章估计流程时间——时间方程的作用
估计时间耗费
时间方程
案例研究：WILSON—MOHR
作为分析单位的业务
建立时间方程
按耗时百分比直接分配成本
小结
第三章产能成本率——应用问题
计算部门总成本
产能成本率：部门或流程
估计实际产能
月实际成本和月预算成本
小结
第四章估时作业成本法模型的应用——启动一个项目
第一阶段：准备工作
第二阶段：数据定义、获取和分析
第三阶段：建立试验模型
第四阶段：全公司模型扩展
TDABC与传统ABC的比较
小结
第五章假设分析与作业预算——预测资源需求
固定成本变动化
案例研究：Sippican公司
假设分析
作业预算
对不确定资源的预算
小结
第六章快速盈利能力评价模型——建立新的并购尽职调查程序
尽职调查程序中快速盈利能力评价模型的基本原理
案例研究1：Pioneer Controls公司建立快速盈利评价模型
案例研究2：Fairmont公司有效的快速盈利评价模型
案例研究3：在Wayland公司的竞争中胜出
一般TDABC尽职调查程序
小结
第七章改进业务流程——估时ABC的新应用
提高精益管理水平
三个核心原则
TDABC与精益六西格玛的结合
总结：精益管理和TDABC
供应链管理
扩展案例研究
应用问题
总结：供应链优化和TDABC
标杆管理
分销过程中的估时标杆案例研究
总结：标杆管理和TDABC
小结

第二部分估时作业成本法的应用实践
第八章 KEMPS有限责任公司——产品处理、配送和客户差异化
历史背景
TDABC项目
牛奶冷库中的装载线
什么地方出了问题？
近期成效
小结
第九章 SANAC物流——用时间方程反映物流流程的复杂性
竞争性战略
市场发展
传统的ABC模型在Sanac的失败
引进TDABC遇到的挑战
建立Sanac的时间方程
研究结果与行动步骤
影响
小结
第十章 COMPTON金融——利用TDABC实现扭亏为盈
成本计算创新
获利能力分析系统
应用
IT服务和客户服务呼叫中心的估时建模
系统应用
有什么不顺利的吗？
系统的性能及使用规则
小结
第十一章 ATB金融——指导盈利性增长
建立一个企业模型
有什么不顺利的吗？
主要成果
影响
小结
第十二章花旗集团技术基础设施部——将企业内部IT作为企业管理的财
务战略
CTI财务管理循环
为什么建立一个绩效衡量和管理系统？
结论
应用过程中的挑战
小结
第十三章全球保险公司私人客户部——预测核心员工的配备水平
组织员工配备和资源管理系统项目
应用流程与项目小组
应用过程中的挑战
小结
第十四章杰克逊州立大学——将企业概念引入教育
建立TDABC模型
应用
行动建议
早期的价值捕捉
小结
附录A 转变非盈利客户
转变客户关系
附录B 常见问题
注释
作者简介
译后记

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