It's a short presentation on how SAM Consulting can support the profitability analysis

1. SAM Extraordinary results through attention to work and people SAM Consulting Group AG G.Cinciripini [email_address] 21/9/2008

7. SAM Offer Produce to Order Demand driven Supply/Production/Distribution Design to Order Modularisation and Demand driven design Assess to Order Order-line profitability Analysis Practise Theory Continuous Improvement & Flow principles Modularisation principles Technical commonality Activity and cost analysis Profitability forums Modular training programmes Leadership and training programmes Level of awareness - “Litmus test” Order-line costing Build to Order Services … where customer and product meet .

8. Management model

11. Profit (+) (-) 100% “ Banana”-curve

12. Creating profittablity modells Two basic approachs Create analysis model based on a software package Create software solution based on the analysis model

13. The Order-line, a unique costing object Customer Customer Segment Geography Market Product Product Group Raw material or components Related products Volumes Buying frequency Rebates Lead times Sales channel Suppliers

14. Resource analysis Research and development Sales Manufacturing

15. Navigate to higher profitability PRODUCT

16. Vertical results give transparency Material Material Transfer price Revenue Production unit HQ & Central functions Sales company Vertical view Material Material Transfer price Volume Structure Newness

17. Profit Mapping – 1 Q1 Q2 Q3 Q4

20. Order line profitability Map - 4

22. Structural indexes ( in case of modular production ) - the link between structural complexity and costing Technical commonality TCC = 0,28 CCC = 0,12 Commercial commonality

23. Profitablity learning

24. Data flow Analysis model (ana-tool) Calculation model (clc-tool) Data capture (SQL or Access) Accounting information cost centres, accounts, cost, etc Product, customer and order-line information Result analysis (SQL, Access or QlikView) Standard reports In-depth result analysis Pricing Comparison estimated versus actual Sales patterns Quality gate Quality gate

25. A Chemical Company : Operational outcome 2004

26. Contacts for Italy : Dr Giorgio Cinciripini [email_address] phone +39 335 593 2686