变动、固定、混合成本，最优化配置的可能性
活动简介 / Description：
成本分类的方法有很多维度与角度，企业会根据自身的实际情况，将人工、材料、水电、房租等各种各样的费用，划分进不同的科目。
Cost can be classified by different ways. Enterprises divide various costs into different accounting titles according to the actual situation, such as manpower, material, hydropower, rent, etc.
日前在与会员们讨论成本管理的时候，会员们曾根据目前企业的实际情况，对成本管理提出了不少问题，其中不乏工作中的抱怨与建议，尤其是在变动成本这一项。
As discussing the cost management, members have raised many questions as well as complaints and suggestions in the light of actual conditions, especially on variable cost.
的确，比起固定成本，变动成本的组成因素更多，情况也更复杂，对于成本管理来讲，不是简单的加加减减就可以完成的。比如：
1. 成本影响分析中，是否有可能细致到每一个产品的变动成本？
2. “客户相关因素”在分析变动成本中是否存在价值？如何来分析？
3. 怎样在降低变动成本的同时，综合固定成本和混合成本，达到总成本的下降，而不是顾此失彼
Compared with fixed cost, variable cost is more complex, and cannot be simply collected in terms of cost management. For example:
1. Is there any possibility that cost effect analysis can penetrate into variable cost of every product?
2. Is “factors related to the customer” valuable in variable cost analysis? How to analyze?
3. Synthesizing the fixed cost and mixed cost, how to reduce the variable cost, in order to reduce the total cost?
本次视频会议，我们将尝试讨论三个问题，以希望能够给会员们一些建议和意见：
1. 变动成本、固定成本与混合成本是否存在最优化的配置？
2. 不同成本法下作业成本法如何运用到实际业务决策中？
3. 同时阐述如何准确、合理地分摊固定成本，得到产品的真实成本？
We will discuss three questions this time:
1. Is there an optimum allocation of variable cost, fixed cost and mixed cost?
2. How to apply Activity-Based Costing into actual business decisions in different cost methods?
3. How to apportion fixed cost exactly and reasonably to get the factory gate price?
由于时间与嘉宾涉及行业有限，本次活动将仅提供部分行业案例，请会员谅解。
As the time and the speaker’s experience are limited, we only provide cases in some industries this time, sorry for any convenience caused.
分享嘉宾 / Speaker
雪梨 副总裁 协同共享企业服务（上海）股份有限公司
Shelley 曾服务于Valmont、ITW、Veolia、GM等大型世界500强企业，拥有二十多年丰富的财务高层管理经验，并且有独立授课的经验。曾参与世界最大环境工程项目的招标设计、评审、过程控制、竣工决算、运营流程设计，也曾完成整个工厂的项目投资，从建工厂，到组织结构、财务框架、内控框架搭建，并获得ITW中国所有BU中第一次内审所有下属企业全部3A级别。
Shelley Liu, Vice President, China Finance Executive Council
Over 20 years experience in Finance, Custom, Tax, Treasury, Customer service, Logistic, Insurance, Legal, project management and IT business, serviced as ITW, VEOLIA,GM of Fortune Global 500 enterprises.
流程安排 / Agenda
15:00 会议开始，主持人致辞 / Opening
15:05 嘉宾分享 / Topic Sharing
16:10 互动问答 / Q&A
16:30 活动结束 / End
