TW202004582A - Activity value management system capable of correctly calculating the cost of products, services, customers, employees and other value targets - Google Patents

Abstract

The present invention relates to an activity value management system, which is executed on more than one computer. Resources are attributed or allocated directly to more than one activity center and/or more than one value target based on a resource driver. Each activity center calculates a standard (normal) production capacity of one of its major or middle activities, and compares it with an actual production capacity for performing overused/unused capacity difference analysis. Afterwards, the resources allocated to each activity center are allocated to the detail activities according to the actual capacity. Finally, the resources accumulated to the detail activities are allocated to a value target through an activity driver or a service driver so as to calculate a value chain cost of the value target. Therefore, the present invention not only correctly calculates the cost of products, services, customers, employees and other value targets, but also can be combined with other important management decision information as a reference for making comprehensive organizational management decisions.

Description

Operational Value Management System

The present invention is an operation value management system, especially a management system that can accurately calculate the cost of value targets such as products, services, customers and employees, and can be combined with other important management decision-making information as a management decision-making reference.

The Activity Value Management (AVM) of the present invention is based on the Activity-based Costing (ABC) as the core, combined with the existing systems in the organization, such as resource planning (ERP), standards Information provided by other systems such as operation process (SOP), project management (PM), manufacturing execution system (MES), ISO9000, organizational process reengineering (BPR), total quality management (TQM), customer relationship management (CRM), and Industry 4.0 .

The theoretical framework of ABC was originally proposed by Robert Kaplan and Robin Cooper in 1988, and has undergone numerous improvements and applications so far. It is an important cost allocation calculation method in today's cost accounting theory and practice. ABC is based on the "operation" of the organization activity and uses a two-stage allocation step: first of all, based on different "cost drivers", it is attributed to different cost pools; and then it is allocated to the various "operation drivers". Cost target, such as product or customer. ABC aims to improve the traditional cost allocation to allocate indirect costs only by drivers such as labor hours or machine hours, resulting in cost distortions, which can make product cost calculations more accurate and assist organizations in managing product pricing, cost, and profit.

The disadvantage of ABC is that it is only a "cost management" system, and its development has not yet integrated with other management systems to form a new development. Therefore, it cannot be combined with content such as quality, capacity, added value, and customer service management. The emphasis on the integration of Industry 4.0, big data and artificial intelligence (AI), even without considering hidden costs, capital costs and risk costs, makes the calculation of costs and profits still inadequate. In addition, it does not consider the "value" decision. factor.

Therefore, the main purpose of the present invention is to provide an operation value management system, which can accurately calculate the cost of value targets such as products, services, customers and employees, and combine with other important management systems to produce a combination of "cause" and "result" "Management information" as a reference for comprehensive organizational management decisions.

The technical means adopted to achieve the above purpose is to execute the aforementioned operation value management system on more than one computer, which includes: a resource module, which allocates more than one resource to more than one based on more than one resource driver Operation center and/or directly attributed to more than one value target; an operation center module, including more than one operation major item, more than one operation mid-item, and based on a standard production capacity will be allocated to each operation center resource calculation The cost of the standard capacity of the operation major item or the item in the operation; an operation module is to allocate the resources allocated to each operation center to more than one operation detail item according to an actual capacity; and the operation module is based on the An analysis of the difference between the standard capacity and the actual capacity is used for an excess/surplus capacity difference; a value target module allocates the accumulated resources of each operation detail to each value target through an operation driver or a service driver to calculate The value chain cost of each value subject.

The aforementioned operation value management system can correctly calculate the cost of products, customers, services, employees and other value targets through the calculation and analysis of the four modules of resource modules, operation center modules, operation modules and value target modules And profit, at the same time, it can be combined with important management decision-making information such as quality, capacity, added value and customer service to achieve the organization of "five resource management", "capacity difference management", "operation attribute management" and "value chain cost and profit" Management".

For a preferred embodiment of the present invention, please refer to FIG. 1, which includes a resource module 10, an operation center module 20, an operation module 30 and a value target module 40, which are used in a The above computer is executed as a basis for constructing operation logic and data provision. Further, the resource module 10, the operation center module 20, the operation module 30, and the value target module 40 may be on the same computer or on different computers.

The resource module 10 is mainly used to describe the situation of resources (costs) consumed by different organizations. It assigns resources to more than one operation center in the operation center module 20 or more than one module in the value target module 40 according to more than one resource driver. The value of the target; the resource driver is based on the principle of user payment due to the reason for using the resource. According to the resource driver, the resources can be allocated to the operation center or the value target in a reasonable and appropriate manner; further, as shown in Figure 2 As shown, in this embodiment, the resource module 10 has a resource allocation interface 11 for the user to assign resources to the operation center or value target according to the resource motivation. When the resource module 10 assigns resources to the operation center, it can be said that the resource module 10 directly belongs or allocates the resources to each operation center according to the resource motivation; when the resource module 10 assigns the resources to the value target, then The resource module 10 is said to directly belong or allocate resources to the value target.

Furthermore, in this embodiment, the resource module 10 further includes a resource analysis unit 12 for distinguishing the resource costs consumed by each operation center into controllable and uncontrollable, and calculates the cost of each department Self-controllable costs (expenses incurred by its own department) and uncontrollable costs that are shared by other departments (expenses incurred by other departments), to help the organization understand the causes of resources in each department, and then monitor and control , And as a reference basis for performance evaluation of various departments.

The operation center module 20 is to define the executor (man/machine) of each operation in each operation center (department), and start from the work content of the operation executor to create more than one operation major item and more than one In the operation, the resource module 10 is assigned to the resources (expenses) of each operation center, and the resource is allocated to the operation large item and/or the operation middle item with a predicted operation center motivation. The predicted operation center driver refers to the reason for driving the operation center to generate a standard (normal) energy consumption. In this embodiment, as shown in FIG. 3, the operation center module 20 has a creation distribution interface 21 for the user to create the above-mentioned operation major items and operation middle items, and the resource module according to the expected operation center motivation 10 The resources allocated to each operation center are further allocated to the large item of the operation and/or the middle item of the operation. This embodiment further provides a capacity cost calculation unit 22 for the user to calculate the rate and cost of a standard (normal) capacity based on the resources attributable to each operation center.

The operation module 30 creates more than one operation detail from the operation major item and the operation middle item created by the operation center module 20, to define the structure of each operation executor actually putting in the operation, as shown in FIG. The operation module 30 has an operation allocation interface 31 for the user to allocate the resources (expenses) allocated to each operation center in the operation center module 20 to each operation line item through an actual operation center driver. The operation center motivation refers to the reason for driving the operation center to generate an actual energy consumption. In addition, the operation module 30 further provides a capacity difference calculation unit 32 that compares the actual capacity with the standard (normal) capacity to utilize the standard of the operation center module 20 (Normal) The difference between the capacity information and the actual capacity information in the operation module 30 is used to analyze the excess or remaining capacity, so as to understand the situation of the major or mid-term operation of each operation center. Organize capacity management.

In this embodiment, the operation assignment interface 31 of the operation module 30 further includes more than one operation attribute field for users to mark their operation attributes for each operation detail to improve the structure of the operation content. In this embodiment There are four operation attribute fields for marking a quality attribute, a production capacity attribute, a value-added attribute and a customer service attribute; among them, the quality attribute is a quality control perspective, which includes: prevention, identification, internal failure , External failures, etc. This capacity attribute is a resource usage perspective, which includes: productivity (direct/indirect), non-productivity, idle capacity, etc. The added value attribute is a customer value perspective, which includes: added value, no added value, necessary (necessary cost prescribed by government regulations), etc. The customer service attribute is a customer service perspective, which includes: developing customers (acquisition costs), customer transactions (providing costs), after-sales services (service costs), maintaining customers (maintenance costs), etc. The aforementioned operation attribute field may be marked in plural.

The user assigns different operation attributes to each operation item in the operation assignment interface 31 of the operation module 30, for example: the operation attribute of a certain operation item is a quality attribute (such as heavy industry), and the Job attributes are customer service attributes. Because the operation details are connected with the four major operation attributes, the management accounting theory that originally needed to be separately applied can be integrated into one.

The value target module 40 is used to define the value target of the organization to inject a lot of resources and operations, such as products, services, customers and employees. In this embodiment, as shown in FIG. 5, the value target module 40 includes a work item attribution unit 41 and a value chain operation unit 42; wherein the work item attribution unit 41 is for the user to assign each of the above The operation details are attributed to most value targets according to an operation cause or a service cause. The value chain calculation unit 42 further calculates the value chain cost of each product based on the actual cost accumulated by the operation details attributed to each value target (Including hidden costs, capital costs, risk costs, etc.) and profits, and can further generate more than one management report to help decision makers solve many decision-making issues. It is particularly worth mentioning that the above service motivation is different from the existing technology, because the product cost calculated by the operational value management system of the present invention is the cost of the entire value chain, which also includes R&D, manufacturing, delivery and sales services. The cost.

As can be seen from the above, the architecture of the operation value management system of the present invention and the functions of the major modules are further explained below with actual cases as follows:

Taking a manufacturing industry as an example, the company's organizational structure is shown in Figure 6. The highest level is the general manager's office. The second level includes the accounting department, information department, manufacturing department, and business department; the third level is below the manufacturing department There are one class of manufacturing and two classes of manufacturing. The main costs of the above-mentioned companies include: personnel costs, plant rents, water and electricity costs, fixed asset depreciation costs, travel expenses, etc., reclassified with management accounting thinking. Each expense is allocated to each value subject through a reasonable resource driver. The resource allocation interface 11 of the resource module 10 is shown in FIG. 7, which allows users to allocate or directly assign various resources (expenses) to the value target according to the resource driver, for example: Therefore, the rent of the workshop is allocated to the operation center due to the number of department pings, and the depreciation cost of the machine is directly attributed to the machine. It can be seen from the above that the rent of the workshop is based on the value of the department's ping number as the operation center, so the operation center can be regarded as a temporary value target.

Then, the user can define the executors (human or machine) of each operation center through the creation and distribution interface 21 of the operation center module 20, and then create the operation major item and the operation middle item from the work content of the operation executor. As shown in Figure 8, the major items of operations include "customer acquisition", "product manufacturing", "customer service", etc. The items in the operation of "customer acquisition" include sales planning, business development, price quotation, bargaining, contract signing, Order processing, etc. The items included in "Product Manufacturing" include research and development, procurement, purchase inspection, production preparation, and production. The operation items that belong to "customer service" include shipping, customer service, collection, and customer complaint. The operation module 30 designs the operation details according to the operation item and the operation item created by the operation center module 20, for example, a sampling check is created under the operation item "incoming inspection" of the operation item "product manufacturing" , Full inspection and other operational details. In the operation item "Product Manufacturing", under the operation item "production", operation details such as reflow (machine), selective welding (machine), AOI testing, assembly, and packaging were created. The operation details for handling customer complaints were created under the operation item "Customer Complaint" in the operation item "Customer Service".

The operation assignment interface 31 of the operation module 30 displays the above-mentioned operation items, operation items, and operation details (as shown in FIG. 9). Each operation item is marked with more than one operation attribute. Under the line item "Production Preparation", the detail item "Schedule", its quality attribute is marked as preventive cost, its capacity attribute is marked as productive, and its added value attribute is marked as added value, but it has nothing to do with customer service attributes Therefore, the operation attribute field of the customer service attribute is marked as N/A.

Furthermore, the value targets defined by the manufacturer through the value target module 40 include: products, customers, materials, work orders (manufacturing orders), projects, suppliers, etc. Therefore, the operator can use the operation detail attribution unit 41 of the value target module 40 to assign each of the above operation details to the product, customer, material, work order (manufacturing order), project, and supply according to the operation motivation or service motivation. If the value target is equal, the value chain calculation unit 42 will use the actual cost accumulated by the operation details belonging to each value target to calculate the value chain cost and profit of each product.

From the above description, the system architecture of the present invention can be understood, which has at least the following features or functions: 1. The present invention performs calculation and analysis through four major modules including resource modules, operation center modules, operation modules, and value target modules , Can accurately calculate the cost and profit of products, customers, services, employees and other value targets. At the same time, it can be combined with important management decision-making information such as quality, capacity, added value and customer service to achieve the organization's "five major resource management", The purpose of "capacity difference management", "operation attribute management" and "value chain cost and profit management". 2. Another focus of the present invention is to engage in the analysis of four "operation attributes", including quality attributes, capacity attributes, value-added attributes and customer service attributes. 3. The existing technology is only used for single cost calculation, and the scope of assisting decision-making is limited; the present invention integrates multiple other management technologies (resource planning (ERP), standard operating process (SOP), project management (PM), manufacturing) in the cost calculation process Execution System (MES), ISO9000, Organizational Process Reengineering (BPR), Total Quality Management (TQM), Customer Relationship Management (CRM), Industry 4.0 and other systems, etc.), producing relevant information that combines "cause" and "result" As a reference basis for enterprise management decision-making, the scope of application is wider. 4. The present invention refers to the direct or indirect costs incurred by "serving customers" as "customer service costs." This information can help the organization manager as a reference for product pricing. 5. The present invention focuses on the integrated "cause and effect" relationship. Resources and values are marked as "results"; resource drivers, operation center drivers, operation drivers, service drivers, etc. are the "causes" that cause costs to occur. Through the operation of the "operational value management system" of the present invention, the "result" and "cause" are combined with each other, and the cause information such as output time, quality, capacity and other cause information and the result information such as income, cost and profit are combined with each other. The relevant management reports can be used as a reference basis for management decisions of managers at different levels of the organization. 6. The present invention uses the standard (normal) production capacity information of the operation center module and the actual production capacity information in the operation module to analyze the difference between excess or remaining capacity. 7. The present invention divides the various resource costs consumed by each operation center into controllable and uncontrollable, and organizes the direction of "five resource management". 8. The present invention takes hidden costs, capital costs, and risk costs into consideration, so the information generated can clearly understand the amount of hidden costs, capital costs, and risk costs consumed by various value targets (such as products or customers). It is a useful reference for various management decisions.

The above are only the preferred embodiments of the present invention, and are not intended to limit the present invention in any form. Although the present invention has been disclosed as the preferred embodiments above, it is not intended to limit the present invention. Any person skilled in the art, Within the scope of not departing from the technical solution of the present invention, when the technical contents disclosed above can be used to make some changes or modifications to equivalent embodiments of equivalent changes, but any content that does not deviate from the technical solution of the present invention, based on the technical essence of the present invention Any simple modifications, equivalent changes and modifications made to the above embodiments still fall within the scope of the technical solution of the present invention.

10‧‧‧Resource module 11‧‧‧Resource allocation interface 12‧‧‧Resource analysis unit 20‧‧‧Operation center module 21‧‧‧Create distribution interface 22‧‧‧Capacity calculation unit 30‧‧‧ Group 31 ‧‧‧ operation distribution interface 32 ‧‧‧ capacity difference calculation unit 40

FIG. 1 is a schematic diagram of the system architecture of the present invention. 2 is a block diagram of the resource module of the present invention. 3 is a block diagram of the operation center module of the present invention. 4 is a block diagram of the working module of the present invention. FIG. 5 is a block diagram of the module of the present invention. 6 is a diagram of an enterprise organization structure according to an application embodiment of the present invention. FIG. 7 is a schematic diagram of display content of a resource allocation interface according to an application embodiment of the present invention. FIG. 8 is a schematic diagram of classification of major and mid-term items in an application embodiment of the present invention. 9 is a schematic diagram of display content of a job distribution interface according to an application embodiment of the present invention.

10‧‧‧Resource Module

20‧‧‧Operation Center Module

30‧‧‧operation module

40‧‧‧ value subject module

Claims (10)

An operation value management system, mainly executed on more than one computer, its content includes: a resource module, which allocates more than one resource to more than one operation center and/or directly belongs to it based on more than one resource driver To more than one value target; an operation center module, including more than one operation major item, more than one operation middle item, and the resources allocated to each operation center are calculated according to a standard capacity for the operation major item or the operation The cost of standard capacity in the middle item; an operation module, which allocates the resources allocated to each operation center to more than one operation line item based on an actual capacity; and the operation module according to the difference between the standard capacity and the actual capacity Carry out an overuse/surplus capacity difference analysis; a value target module is to allocate the accumulated resources of each operation item to each value target through an operation driver or a service driver to calculate the value chain cost of each value target. As described in claim 1, the operation value management system, the operation center module has a creation and distribution interface for users to create the operation large item and the operation middle item, and allocate the resource module according to an expected operation center motivation The resources to each operation center are further allocated to the large item of the operation and/or the middle item of the operation. According to the operation value management system described in claim 2, the operation center module includes a capacity cost calculation unit for the user to calculate the rate and cost of the standard capacity according to the resources assigned to each operation center. The operation value management system as described in claim 2, the operation module includes an operation allocation interface for the user to allocate resources allocated to each operation center in the operation center module to each operation through an actual operation center driver Line item. According to the operation value management system described in claim 4, the operation module includes a capacity difference calculation unit for comparing the actual capacity with the standard capacity, and performing a difference analysis of excess or residual capacity. According to the operation value management system of claim 4, the operation assignment interface of the operation module further includes four operation attribute fields for marking a quality attribute, a production capacity attribute, an added value attribute and a customer service attribute, respectively; Each operation detail can be marked with the above operation attributes, where the quality attribute includes: prevention, identification, internal failure, external failure, etc.; the capacity attribute includes: productivity (direct/indirect), non-productivity, idle capacity, etc.; the additional Value attributes include: added value, no added value, necessary (necessary cost prescribed by government regulations), etc.); this customer service attribute includes: developing customers (acquisition costs), customer transactions (providing costs), after-sales services (service costs) ), maintaining customers (maintenance costs), etc., for organization-operation attribute management. According to the operation value management system described in claim 1, the resource module includes a resource analysis unit for distinguishing the resources (expenses) consumed by the operation centers into controllable and uncontrollable. According to the operation value management system of claim 7, the resource module includes a resource allocation interface for users to directly attribute or allocate resources to the operation center or value target according to the resource motivation. According to the operation value management system described in claim 1, the value target module includes an operation item attribution unit, which is used to attribute each operation item to each value target according to the operation motivation or the service motivation, for calculation The value chain cost of the value subject is included in the calculation of hidden costs, capital costs, and risk costs. According to the operation value management system described in claim 9, the value target module includes a value chain calculation unit for accumulating actual costs based on the operation details attributed to each value target.

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