Loading…

Flash Player 9 (or above) is needed to view presentations.
We have detected that you do not have it on your computer. To install it, go here.

Like this presentation? Why not share!

Like this? Share it with your network

Share
  • Full Name Full Name Comment goes here.
    Are you sure you want to
    Your message goes here
    Be the first to comment
    Be the first to like this
No Downloads

Views

Total Views
875
On Slideshare
367
From Embeds
508
Number of Embeds
1

Actions

Shares
Downloads
10
Comments
0
Likes
0

Embeds 508

http://bnleez.moodlehub.com 508

Report content

Flagged as inappropriate Flag as inappropriate
Flag as inappropriate

Select your reason for flagging this presentation as inappropriate.

Cancel
    No notes for slide

Transcript

  • 1. Universidad CuauhtémocCampus AguascalientesSource Cost Methodology
    Maestría en Administración
  • 2. Contents
    ACCOUNTING STRUCTURE
    1
    SOURCE COST
    2
    FORECAST REVIEW
    3
    COST CURVE
    4
    Source Cost Methodology
    2
  • 3. Profit & Cost Centers Structure
    A well defined Accounting Structure is key to manage the transactions and monitor expenditures efficiently !!
    Source Cost Methodology
    3
  • 4. Account Groups
    By categorizing the accounts in a Source Cost structure, we can assign ownership and delegate responsibility for each category. This is very useful when reviewing actuals and defining forecast plans.
    Source Cost Methodology
    4
  • 5. SourceCostOwnership
    Owners are responsible for actuals and forecast figures
    Source Cost Methodology
    5
  • 6. Cost Pareto
    Direct Material 60%
    Labor & Overhead 40%
    Source Cost Methodology
    6
  • 7. SourceCostReporting
    Actual results can be reviewed periodically and compared against another period of time.
    The monitoring of expenditures is necessary to aim a proactive decision making.
    Source Cost Methodology
    7
  • 8. Volume TREND
    QUANTITY (KU)
    Volume is forecasted based on:
    • Beginning Inventory
    • 9. Firm Demand
    • 10. Estimated Demand
    • 11. Ending Inventory
    Source Cost Methodology
    8
  • 12. Direct Materials
    Source Cost Methodology
    9
  • 13. Direct Materials
    Cost Reduction Programs
    • Price Negotiations
    • 14. Yield & UsageImprovement
    • 15. ProcessImprovement
    • 16. Developlowcostsuppliersources
    • 17. “Think of out of the box tofindcostopportunities”
    Source Cost Methodology
    10
  • 18. Labor & Overhead
    Source Cost Methodology
    11
  • 19. Labor & Overhead
    Cost Reduction Programs
    • ProductivityImprovement
    • 20. Peoplefficiency
    • 21. Equipmentefficiency
    • 22. Overtime Control
    • 23. Tight control onDiscretionaryExpendings
    • 24. Be flexible. Adjustresourcestodemandlevels
    • 25. “Think of out of the box tofindcostopportunities”
    Source Cost Methodology
    12
  • 26. Financial Summary
    13
    Source Cost Methodology
  • 27. 14
    Cost TREND
    QUANTITY (KU)
    COST ($/UNIT)
    Source Cost Methodology
  • 28. Theorethical BEST - MODEL
    Cost Curve View
    Variable Portion: 52%
    Source Cost Methodology
    15
  • 29. FinanceTemplate
    EXCEL SPREADSHEET
    Source Cost Methodology
    16
  • 30. Questions ?
    Maestría en Administración