《全球管理會(huì)計(jì)原則》在實(shí)務(wù)中的應(yīng)用--在成本變革和管理中的應(yīng)用
　　一、準(zhǔn)備相關(guān)信息
　　與同類其他組織的成本耗費(fèi)情況作比較。
　　縱向比較不同時(shí)間段的資產(chǎn)利用效率，并與行業(yè)a1水平作橫向比較。
　　了解并記錄成本動(dòng)因。成本動(dòng)因是指能夠?qū)е乱豁?xiàng)作業(yè)的成本發(fā)生變動(dòng)的任何因素，譬如客戶電話應(yīng)答數(shù)、向客戶提供服務(wù)的小時(shí)數(shù)以及部門的銷售人員數(shù)等。
　　將端到端的商業(yè)模式中每一部分的成本動(dòng)因測(cè)量結(jié)果，進(jìn)行縱向比較。
　　對(duì)以前年度的成本總額、以及各部門/崗位、各產(chǎn)品層面的成本發(fā)生額了若指掌。
　　Preparing relevantinformation
　　Costs are compared withequivalent costs from relevant organisations.
　　Asset utilisation iscompared over time and with best-in-class benchmarks.
　　Cost drivers are knownand recorded. Cost drivers are any factors which cause a change in the cost ofan activity, such as the number of client calls answered, hours spent onservicing an account or the number of sales personnel in a department.
　　Cost driver measureresults for every component of the end-to-end business model are compared overtime.
　　Costs from previousyears at aggregate, departmental/functional and product level are known and compared.
　　二、構(gòu)建價(jià)值創(chuàng)造模型
　　應(yīng)用相關(guān)數(shù)據(jù)模型，完善價(jià)值創(chuàng)造流程，評(píng)估流程對(duì)業(yè)績(jī)的影響。
　　在商業(yè)模型的各個(gè)部分，都設(shè)置或完善關(guān)鍵績(jī)效考核指標(biāo)。并運(yùn)用這些指標(biāo)將各部分對(duì)關(guān)鍵結(jié)果的影響進(jìn)行量化，并對(duì)價(jià)值驅(qū)動(dòng)因素及其相應(yīng)成果進(jìn)行深入了解。
　　通過對(duì)商業(yè)模型和價(jià)值鏈的價(jià)值驅(qū)動(dòng)因素進(jìn)行深入解讀，探討可以縮減成本的方案。
　　制定宏偉且理性的目標(biāo)，預(yù)期達(dá)到的水平應(yīng)不遜色于行業(yè)標(biāo)桿。
　　設(shè)計(jì)員工激勵(lì)方案，使得員工行動(dòng)與組織目標(biāo)、預(yù)期未來需求保持一致。
　　縱向比較不同時(shí)間段的價(jià)值鏈管理效率。
　　定期改進(jìn)成本變革流程，確保組織的作業(yè)活動(dòng)能夠持續(xù)滿足利益相關(guān)者的需求。
　　Modelling valuecreation
　　Relevantdata models are used, and value creation processes refined, to estimate theimpact of processes on outcomes.
　　Key performanceindicators are developed or refined across all components of the business model.Their impact on key results is calculated to gain insight into the drivers ofvalue and their associated outcomes.
　　Throughinterpretation of the value drivers across the business model and value chain,approaches are designed to improve cost outcomes.
　　Rationalbut stretching targets are developed that compare favourably with benchmarks.
　　Employeeincentives are designed that drive alignment of *s with organizational objectivesand projected future needs.
　　Valuechain efficiency is compared over time.
　　Costtransformation processes are regularly reviewed to ensure that activitiescontinue to be relevant to stakeholder needs.
　　三、注重溝通效果
　　與員工齊心協(xié)力，討論、制定并持續(xù)修正目標(biāo)成本，以獲取員工的支持。
　　向相關(guān)管理人員匯報(bào)縮減成本的方法。
　　與相關(guān)員工討論成本動(dòng)因調(diào)查和分析結(jié)果，并在制定方案時(shí)加以考慮。
　　就組織的執(zhí)行計(jì)劃，與相關(guān)員工達(dá)成一致意見。
　　將成本計(jì)劃分解為與各利益相關(guān)者相契合的若干部分。
　　設(shè)置激勵(lì)方案，鼓勵(lì)成本變革，發(fā)揮員工的積極性和主動(dòng)性。
　　考慮機(jī)會(huì)成本，基于對(duì)各方案凈值的分析向組織提出相應(yīng)的建議。
　　Communicating withimpact to inform better decisions
　　Costtargets are discussed and developed in conjunction with employees to gainbuy-in and are refined over time.
　　Approachesto achieve improved cost outcomes are reported to relevant managers.
　　Costdriver findings and analysis are discussed with relevant employees and arefactored into all proposed solutions and are refined over time.
　　Plans forexecution of approach are agreed with relevant employees.
　　Cost plansare deconstructed into components appropriate to the various stakeholders.
　　Incentivesare designed to encourage the identification of cost-transforming initiatives.
　　Opportunitycosts are calculated and recommended approaches are developed on the basis ofnet value to the organisation.
 　
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