課程大綱 《如何降低公司總運營成本的1
%》 How to cut down 1
% of operational cost ? [成本管理的問題 Problem Solved] n 每天面對市場價格競爭的沉重壓力而又沒有有效的方法把內(nèi)部成本降低. There is no effective cost cutting solution for the daily price competition. n 為什么競爭對手的產(chǎn)品價格可以比你低很多? 價格底線在哪里? Why are the competitor’s product prices always lower than ours, and what are the bottom lines of product prices? n 如何核算和控制生產(chǎn)經(jīng)營過程中的7種浪費：過量生產(chǎn)、等待時間、無效運輸、過量庫存、低效工序、錯誤動作、產(chǎn)品缺陷？ How to cost and control the top 7 wastes defined by Toyota Motor Company: excess production, waiting time, inefficient transportation, excess inventory, inefficient activity, rework, and product defect? n 如何制定正確的和有效的成本指標以支持成本差異分析和績效評估？ How to set up the correct and effective cost standards to support the cost analysis and performance measurement? n 如何建立明晰責任的成本調(diào)控機制？ How to create the cost control system with perspicuous responsibility for management? n 如何設計成本控制點？ How to design the cost checkpoints? n 如何定量地評估ISO 9


質(zhì)量管理體系在企業(yè)的實施效果? 如何把ISO 9


質(zhì)量管理部門和財務部門結(jié)合一起進行質(zhì)量成本控制? How to evaluate the cost-benefit effects on the ISO 9


quality management system by the control of quality cost? n 如何進行作業(yè)成本管理以支持企業(yè)的流程再造(BPR)? How to use the ABC/ABM in BPR? n 如何進行供應鏈的成本控制？ How to control the cost of supply chain? n 如何進行最優(yōu)化產(chǎn)品營銷組合決策? How to make better decision on the product mix by the mathematic model? 本課程從實戰(zhàn)的角度出發(fā)，通過真實的案例深入淺出和系統(tǒng)地講解最新的成本管理工具 – CSO 2


成本控制體系，使學員掌握如何把公司總運營成本降低1
%的理念和執(zhí)行方法，并推廣到整個供應鏈的運營成本控制，創(chuàng)建和保持低成本的競爭優(yōu)勢。CSO 2


is a set of the newest international Standard of cost control system for the supply chain. By the presentation of the procedures of building CSO 2


cost control system with practice, students can learn how to cut down 1
% of operational cost both in the internal and the supply chain so as to create and improve the advantage of cost competition. [課程大綱 Course Outline] 如何建立CSO 2


成本控制體系 （九大步驟） How to Establish CSO 2


Cost Control System? (9 steps) 第一步、內(nèi)部診斷 Step 1: To make internal diagnosis 第二步、確定重要的成本控制對象 Step 2: To define the key cost control objects 第三步、設計多因多果成本核算模型 Step 3: To design the costing pattern based on the relationship of multiple causes and multiple results 3.1 傳統(tǒng)成本管理原理的局限性 Limitations of traditional cost management 1.傳統(tǒng)成本管理的基礎 The basis of traditional cost management 2. 會計標準的局限性 Limitations of the Accounting Standards 3. 傳統(tǒng)成本核算模型 Traditional costing method 4. 客觀成本運動過程(多因多果) Actual cost moving process 5. 目標成本法局限性 Limitations of target cost method 6. ISO 9


與質(zhì)量成本核算 ISO 9


and quality cost 7. 質(zhì)量成本的核心問題 The nature of quality cost – intangible cost object 3.2 CSO 2


成本控制體系原理 the principle of CSO 2


1. 產(chǎn)品成本概念：顧客和企業(yè)的定義 Concepts of product cost: customer definition and enterprise definition 2. 成本管理對象: 有形和無形成本對象 Cost objects: tangible and intangible 3. 成本控制過程：資源-作業(yè)-成本對象 Cost control process: Resource-Activity-Cost Object 4. 成本核算模型（多因多果）Costing pattern 5. 成本核算模型類別：白箱、黑箱、灰箱 Types of costing pattern: white box, black box, and gray box 6. 成本管理要素：成本動因 Cost Driver 3.3 主要成本對象的界定與及其應用 Major cost objects and their applications 3.3.1 質(zhì)量成本 – 構(gòu)成 Quality cost - category 3.3.1 質(zhì)量成本兩個會計核心問題的回答 the nature of quality cost 3.3.1 質(zhì)量成本的核算關系 costing pattern for quality cost 3.3.1 質(zhì)量管理直接材料定義 Definition of quality’s bills of materials(BOM) 3.3.1 質(zhì)量管理直接費用定義 Definition of direct expense of quality cost 3.3.1 質(zhì)量成本管理的關鍵績效指標 KPIs of quality cost management 3.3.2 效率成本 – 構(gòu)成 Efficiency cost - category 3.3.2 效率成本 – 持續(xù)改進 Efficiency cost improvement 3.3.2 效率成本管理的關鍵績效指標 KPIs of efficiency cost management 3.3.3 銷售地區(qū)成本 – 構(gòu)成和作用 Sales region cost - category 3.3.3 銷售地區(qū)成本與銷售收入的彈性系數(shù) Elastic coefficient of sales income and sales region cost 3.3.3 銷售地區(qū)成本管理的關鍵績效指標 KPIs of sales region cost management 3.3.3 銷售地區(qū)成本分析 Sales region cost anlysis 3.3.4 風險成本 – 構(gòu)成 Risk cost - category 3.3.4 質(zhì)量成本、效率成本、風險成本對比 Comprison among quality cost, efficiency cost, and risk cost 3.3.5 人力資源成本 – 構(gòu)成 Human resource cost - category 3.3.5 人力資源成本 – 考核 Human resource cost – performance management 3.3.6 資金成本 – 構(gòu)成 Capital cost - category 3.3.7 供應商/采購成本 Supplier or purchasing cost 3.3.8 新產(chǎn)品開發(fā)成本 R&D cost management 第四步、采集實際數(shù)據(jù)，按模型輸入數(shù)據(jù) Step 4: Collecting actual data and input according to the desined csoting pattern 第五步、制定成本控制指標 Step 5: Set up cost standards 第六步、核算實際數(shù)據(jù)并且進行差異分析 寫出成本分析報告 S tep 6: Cost analysis and reporting 第七步、建立成本控制制度 Step 7: Establishing the cost control rules 第八步、制定面向?qū)ο蟮某杀究刂品桨?Step 8: Design the cost object-oriented control solution 第九步、體系的持續(xù)改進 Step 9: Improvement of CSO 2


system [課程時間 Time required] 2天（共7個小時） Two days (14 hrs) [培訓對象 Suggested Students] 公司高中層管理人員，包括財務、質(zhì)量、生產(chǎn)、采購、營銷、技術(shù)等。 The overall management at middle and high levels including finance, quality, production, purchase, marketing, r&d and etc. [講師介紹 Lecturer] 林先生：澳大利亞新南威爾士大學國際會計碩士；暨南大學數(shù)學系數(shù)學專業(yè)學士；中山大學嶺南大學EMBA講師；華南師范學院工商管理學院EMBA講師；《泛系成本運籌學》的創(chuàng)始人；澳大利亞注冊會計師公會會員。 Mr.Lin: Master Degree of Accounting at UNSW in Australia and Bs degree of Maths at Jinan University; Lecturer of EMBA at Zhongsan University; Creator of Pansystems Cost Operational Research; Member of AICPA. 于2

3年6月在美國國際學報“Advances in Systems Science and Applications”（國際刊號：ISSN 1
78-6236）發(fā)表文章《作業(yè)成本管理的泛系改革》（《Pansystems Cost-Operations Research (PansysCOR):Cost Management System(ABC/M)》的第一作者；2

4年4月中國“計算機與數(shù)字工程”雜志發(fā)表文章《泛系成本運籌學與應用》的第一作者。 In June of 2

3, the article entitled ‘Pansystems Cost-Operations Research (PansysCOR):Cost Management System(ABC/M)’ was published on the international system engineering magazine - Advances in Systems Science and Applications(ISSN 1
78-6236). 在2

1至2

2年期間，于廣州摩托集團某摩托車分公司實施了CSO 2


成本控制體系。實施效果是在2

2年總產(chǎn)值比2

1年增加2
%的前提下，2

2年每月平均總運營成本（不含原材料成本）比2

1年下降了24.62%。該項目獲2

3年第十三屆廣東省企業(yè)管理現(xiàn)代化優(yōu)秀成果二等獎。 In 2

1 and 2

2, CSO 2


system was applied at the GZ Wuyang Motorcycle Company with the achievement of cutting down 24.62% operational cost in 2

2 than in 2

1 at the condition of its GDP in 2

2 more than 2
% than in 2

1. As result in 2

3, this project was awarded second class of Excellence Project in modernized management by the Guangdong Municipal Government. 在2

3年下半年，于廣西玉柴機器股份有限公司（1994年在美國上市）主持了CSO 2


成本控制體系的管理咨詢和實施項目。 In 2

3, CSO 2


system was applied at the Guangxi Yuchai Machinery Corp (a listing company in USA since 1994). 其他主持過管理咨詢和培訓的公司：朗訊科技、摩恩、蘋果電腦、UPS、阿迪達斯、國泰航空、百特醫(yī)療用品、北方電訊、愛立信、康柏電腦、正大集團、伊藤中、美國友邦保險公司、奧的斯、北京吉普車、華凌空調(diào)、日立電梯、廣西三環(huán)集團、中興通信、廣西中國人保、深圳萊英達集團、廣州名盛集團、廣州城市建設開發(fā)總公司、廣州移動通信公司、廣東省移動通信公司、華凌空調(diào)、東洋空調(diào)、廣州新港等3

多家企業(yè)。 Mr.Lin has been training over 3

enterprises since 2

1, including: Lucent, Moen, Apple Computer, UPS, Addidas, Baxter, North Telecom, Errision, and Compaq etc.