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1、Activity Based ForecastingActivity Based Forecasting Finance March 2011 世界级成本管理 Why Activity Based Forecasting? ?Communication with the Board Context information Agency activities >> Board Goals ?Internal Communication Program changes not made in isolation Break down the silos ?Prioritize Acti
2、vities Eliminate across-the-board cuts, cut lowest value activities ?Identify of areas to target for process reengineering The “A-Ha Factor” Understanding the Cost of Quality What Activity-Based Forecasting Isnt ?It is not a control budget It does not replace the department / line item budget, it is
3、 supplemental information ?Activities are owned at the agency level, not the departmental level ?It is not a Panacea, it is a tool Traditional ForecastActivity-Based ForecastWhat does Activity Based Forecast Slaries & Wages$1,000,000Maintan Hardware$395,421Benelook like? fits$450,000Maintain Sof
4、tware Applications$864,185Materials & Supplies$250,000Develop New Applications$266,359Services$100,000Provide End-User Support$286,094Utilities$50,000Provide Training Services$187,941Travel & Training$100,000Other$50,000Total$2,000,000Total$2,000,000Activity Elements ?Name ?Type (process or
5、project) ?Description ?Work Triggers ?Suppliers ?Resources ?Work Partners ?Work outputs, measures, and metrics ?Cost Drivers ?Customers/Clients of Activity ABF Processes ?Output ?Activities aligned with the output ?Cost drives ?Activity based forecast ?Forecast analysis ?Performance improvement Data
6、 Flow ?Sales volume ?Sales revenue ?SG&A in accordance with revenues and goal ?Fixed cost ?Variable cost(controllable) ?Allocate variable cost base on activities ?Go back and review ?Revise if needed Next Step: Activity-Based Management ?Activity-Based Forecasting(ABF) Build the Forecast ?Activity-Based Costing (ABC) Track Expenditures ?Activity-Based Management (ABM) Prioritize Projects and Processes Drive Efficiency Identify Opportunities for Continuous Improvement
