PDM项目BR07 Costing 0205精品文档文档格式.docx

PDM项目BR07 Costing 0205精品文档文档格式.docx

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InformationTechnologyStrategyandPlanConsultancy

Phase3Report

February1999

ScopeandObjective

ThisprojectisconcernedwithreviewingtheoverallapproachtocostingwithinHuaweitodeterminethemostappropriatecostingmethodsandthendevisingandimplementingthepreferredcostingapproachthroughoutallaffectedareas.Thisprojectdoesnotcoverprojectcosting.Projectcostingiscoveredinaseparateinitiativenamely,“ProjectInvestmentManagement”.

Theprojectfocusesonunderstandingtheneedforcostingandmorespecificallyhowcostinformationwillbeused.Additionally,theprojectwilldeterminethemostappropriatecostingmethodandthepointswithinthebusinesswherecostinformationshouldbecaptured（includingtheoperationallevel）.TheprojectrecommendsuseoftheOracle‘CostManagement’moduleasitprovidesbenefitsofintegrationwithotherOraclemodulesalreadyinstalled.Finally,theprojectoutlinesthechangeactionsrequired.

Whilethisprojecthasthepotentialtoinfluenceallpartsofthebusinessthoseareaslikelytobedirectlyimpactedinclude:

∙Manufacturing,toagreethecostbasis,bookcostsatappropriatestagesintheprocess,investigateanddeterminecausesofvariances.

∙CustomerServices,toagreethecostbasis,bookcostsatappropriatestagesintheprocess,investigateanddeterminecausesofvariances.

∙Purchasing,toagreethecostbasis,bookcostsatappropriatestagesintheprocess,investigateanddeterminecausesofvariances.

∙Finance,tocreateandagreecostswithoperationaldepartments,updatecostsonanagreedcycle,completevarianceanalysisandvariancereporting.

Specifictopicswithinthescopeofthisprojectareasfollows:

∙Availabilityofcostdata.

∙Levelofdetailrequiredtomeetcostingobjectives.

∙Standardcostversusweightedaveragecostversusactivitybasedcosts.

∙Directcostsversusindirectcosts.

∙Treatmentofdepartmentaloverheads.

∙Treatmentofgeneraloverheads.

Theprojectobjectivesareto:

∙Deliveranagreedandappropriatecostingmechanismforoperationalmanagement.

∙Deliveranagreedandappropriateproductandservicecostingmechanism.

WhencompletedthisprojectwilldeliveranumberofoutcomesrecommendedintheITStrategyandPlanConsultancyPhase1reportandwillprovidecriticalsupportforotherkeyimprovementinitiatives.Thefollowingcapabilitieswillbecreated:

∙Theabilitytomeasure“true”productcostsdowntoproductlevelandthusprofitabilityassociatedwitheachproductandservice.

∙TheabilitytotrackoperatingcostsandmeasureperformanceagainstagreedstandardsasrequiredtoensureeffectivenessoftheSupplyChainprocess.

∙TheabilitytosupporttheIPDinitiativebyprovidingaccuratemanufacturingcostsandstandardstobeusedindeterminingtargetsfornewproductcostsandthusaidinadoptinga“DesigntoCost”conceptinproductdevelopment.

∙TheabilitytocaptureandreportaccuratemanufacturingcostsandcostbreakdownstosupportCostEngineersinestimatingnewproductcostsandevaluatingwaystoreducecostsduringproductdevelopmentasrequiredintheIPDinitiative.

∙TheabilitytocapturedetailedcostinformationtoassistinmanagingCustomerServicesasabusiness.

∙Theabilitytocaptureandmeasureaccuratecostbyserviceactivities,offerings,typesandcategoriesandinsodoingprovidecostinformationthatwillberequiredfortheeffectivelaunchofthere-engineered“ProvidePostSalesCustomerSupport”process.

Note:

ThisprojecthasspecificallyexcludedanyreferencetoYear2000capabilityincludingYear2000contingencyplanningandcomplianceissues.AssuchtheIBMconsultantteamhasnotprovidedanyadvicenordoesitmakeanyrecommendationsinrespectofensuringYear2000complianceforanyexistingorproposedsystems.InallcaseswheretechnologysolutionsarereferencedthetechnologysuppliershouldbecontactedtodetermineYear2000compliancestatus.

BusinessBenefits

Issuesbeingresolved

Thisprojectwillhaveapositiveimpactonovercomingthefollowingspecificissues:

∙Lackofcomprehensivespecificationforcost.

∙Lackofgoodmanufacturingandoverheadstandards.

∙Materialvariancesnotbeingusedtomeasurepurchasingperformance.

∙M&

S,R&

Dandadministrationexpensenotidentifiedbeingwithspecificproductandproductlines.

∙Financialexpensenotbeingidentifiedwithspecificproductandproductlines.

∙Theneedtoensureasoundaccountingsystemforthecompany,financialmanagementandcostcontrol.

Intangiblebenefits

ThisprojectwillprovideHuaweiwithintegratedcostcapture,allocationandreportingmechanismsacrossitsbusinessesandequipitsmanagementteamwiththeaccurate,reliableandtimelyfinancialin