ABC Model design
2016-07-10 18:08:27 0 举报ABC模型设计是一种广泛应用于供应链管理、库存控制和成本分析的方法。它基于一个简单的原理：将产品或物品根据其重要性和价值进行分类，以便更有效地管理和优化资源。在ABC模型中，A类代表最重要且价值最高的少数项目，占总价值的大部分；B类次之，C类则包括其他不太重要或价值较低的项目。通过这种分类，企业可以集中关注A类项目，确保其得到足够的关注和支持，同时对B类和C类项目采取相应的策略。这种方法有助于降低成本、提高运营效率和实现更高的利润。总之，ABC模型设计为企业提供了一个简单而有效的工具，以优化资源配置和管理关键业务领域。
作者其他创作
大纲/内容
Restaurant profit centers
Resource to Activity matrix
Change in time equations
Output III
MODEL CONSTRUCTION
- Activity name- Activity driver
Time equations
END of update
Labor cost parameters
Direct operating supplies
Output IV
Cost of complimentary
Revaluation of parameters
Lauching the TDAB project
Change in activity driver
Change in existing activity
ABS parameters sheet
Building the Resource to Activity matrix
From \"Revenue Total\" Report and hotel occupancy data
DOS & FS
END OF BUSINESS DAY [3:00 AM D-1]
DOS and FS / hour/ staff member
- Gross Raw Material cost ratio-Net Raw Material ratio
Compute service labor data
Facility sustaining
Report Cannevas ready
Departures
New Activity
Cost center analysis
Preparing input data
PRE-DESIGN PHASE
Create Time equation
Input Data Ready
Compute Report parameters
Clarification
As consumed
Labor
Change in the staff
Add new activity
TIME
Compute Raw material cost data
Will the company benefit from an AB system ?
Type in quantity of item
Allocation Basis
SUBOPTIMAL EXISTING SYSTEM
Type in: \" = #Menu Item Name# \"
Input Data Preparation
Defining COST OBJECT
Four cost pools
Reporting file
Cost structure analysis
Obsolete AB model
Defining cost drivers
Reporting system construction
Setting the TDAB project
PLANNING
Recruiting
- Capture Ratio- Average Check- Average revenue per cover
Is there an opportunity for an AB model application
YES
- Supplied Capacity for the service
From \"Product mix revenue\" Report and raw material cost parameters
NO
Cost pools
- Profit Center - Report Type - Business Period
Change element occuring
Calculating cost rates
Update Time equation
Entering number of staff members worked during the service
Practical capacity
Store imput data
- Unit time consumption- Name cell
SOURCE: INFOGENESIS- Generated from Finance Department - Generated from Billing Machine in Profit center
Activities identification
Raw material
Activity dictionary
Cost of supplied capacity
Time units
Evaluating the sistuation
Supplied capacity volume
Is there management commitment to adopt an AB system?
Generating Total Revenue Report
Generating Product mix Revenue Report
Labour capacity cost rates
Open D-1 Reporting template
Consumption per labour hour
Change in payroll
Output I
Update cost of supplied capacity
APPROACH
Cost of items consumed
Manual input
Impacted AB model section
Staff number
Change inducing event
F&B department
Worked hours
Output II
Time necessary for activities
Update supplied capacity volume
Collecting hotel occupancy data
Change in time units consumption
per worked hour per staff member
Service activities consumption
Profit center serivce
I. Measuring the monthly supplied capacity
CONSUMPTION
Defining cost pools
II. Measuring the cost of supplied capacity
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