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 Wysłany: Czw 22:31, 09 Gru 2010 Temat postu: ugg stivali Cost leadership strategy and the comme |
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Cost leadership strategy and the commercial banks, ABC Law
Labour Department, the computer three support departments and Human Resources, you can come to the total housing loans and car loans cost information (see Table 4). Table 2 Labour Department single-project operating cost housing loans car loans Total 8 Industrial Engineering Volume 7 It can be clearly seen that under both the cost of housing, a far cry from the unit cost of car loans. 2.2 The amount of job management process dimension Dimensions of operations management process to provide any information about the implementation of operations, why should perform these operations and how well the implementation of such information. In recent years, commercial banks have promoted to increase revenue, reduce costs, but mainly stay in the merge inefficient and ineffective institutions, and other aspects of redundancy, which is certainly a positive way to improve efficiency, but the job the cost of the system point of view, they are still relatively simple,[link widoczny dla zalogowanych], because it does not clear the focus of cost reduction J. Only in-depth commercial banks operating units, identifying and removing non-value added work in order to truly gain a competitive advantage in cost, to achieve sustainable development, which requires costs associated with the operating system to provide multi-level cost information,[link widoczny dla zalogowanych], and the traditional commercial banks cost system is unable to do this. Through cost-dimensional analysis of the amount of work, you can more easily eliminate non-value added work, improve value-added operations, to optimize the value chain within the organization. The so-called value-added work is necessary to retain those jobs in the organization. In general, value-added operations must meet three conditions: 1) the job can bring value to the final product or customer; 2) the job is not done by the previous operation; 3) the job that the other job to be executed. Corresponds with the value-added operations is non-value-added operations, usually within the organization handling, inspection, and so is non-value added work Daigong _3J. In the previous example,[link widoczny dla zalogowanych], the bank's housing loan business that consumed a 5000 computer search operation, if other commercial banks through the survey that business at the same level consumes only 4,600 of the computer work, you can have 400 times that of our own computer operating non-value-added jobs,[link widoczny dla zalogowanych], and then they can be further analyzed, bent over backwards to find ways to improve means to remove these unwanted computer search operation. In many cases, of course, the non-value added jobs that does not mean that it can immediately be eliminated. The idea is to point to the continuous improvement approach the ideal state, not immediately reached. Besides the traditional examination of the efficiency of individual staff to eliminate non-value added work is not an effective way. In essence, the job management that the optimal efficiency of the subordinate departments may not necessarily lead to an overall optimal, and many operations are beyond the sectoral boundaries is an integral part of the process. Therefore, the operating system as the center and incentives to improve the business process is more effective. 3 commercial banks operating cost method used Note 1) confirm the operation is costing the implementation of the core, but in general, a commercial bank may have hundreds of jobs. If all operations are detailed log analysis, it is not cost-benefit principle, it should seize the banking activities of the major projects, the analysis of major operations in order to reasonably determine the operation. There are some logical relationship, and have the same consumption rate of the total job can be added together to form the cost of library operations. 2) To prevent the cost of support departments to be allocated to an infinite loop and then assign them other supporting departments, should set a system or order of distribution, so that cost does not occur upstream, that is, the next level can not be assigned to the unit cost on a unit. This practice is not to provide services to various units of the relative importance of the judge, it is only the cost allocation process to improve efficiency in the design of a simplified mechanism. Today, business leaders and managers are facing the most challenging question is not \cost relative to its great advantages of the traditional cost system, a commercial bank to implement cost leadership strategy, the only way to achieve sustainable development, costing in the general use of commercial banks is only a timing issue. References: [1] Cao Yuan, KC Hui Hu Xiaoming, et al. West Bank Cost Management [M]. Beijing: Enterprise Management Press ,2001.12-23. [2] Guo Ling. Optimize the use of ABC resources commercial banks [J]. Hubei Rural Finance, 2002, (11) :33-35. [3] (U.S.) Hansen Tang R (HansenDonR),[link widoczny dla zalogowanych], (U.S.) Mo Marian M (Mo-wenMM.). Management Accounting [M]. Wang Guangyuan translation. Beijing: Peking University Press, 2000.425.
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