F-Council 成本管理系列培训 – 工厂成本分析与控制

F-Council Cost Management Training Series
—Factory Cost Analysis & Control

Background
“There is never the lowest cost but always a lower one!”The management layer is never ever tired of cutting cost though they have been struggling with the ordeals occurred during their efforts to improve efficiency & reduce cost. To achieve the established objectives, have you ever thought about the following questions?
    —Is your cost method the right one in the state of traditional business?
    —How to find the authentic cost driver when the company is in a material transition or market competition? Is it okay to use standard cost method in auditing indirect cost?
    —How to conduct cost analysis with utilizing the marginal cost & contribution margin in order to bring the company more benefit if there is crisis or market repositioning?
    —What are the better analytical methods & tools to make cost analysis more accurate?
    —How to control cost in each process of the production flow applying cost models?
    —How should the financial department coordinate with the other departments, thus linking cost control with actual business?
    —How to use the non-fiscal language to present the financial data analysis results?

To help those financial personnel find a better way of cost controlling &improvement and establish a scientific cost analysis & controlling system , F-council launched a targeted comprehensive 《Cost Management Training》 course, summarizing prior years’ cost-related events and sorting out the difficulties & blind spots in cost management, combining with the enterprise strategic goals and business patterns.

Course Benefits:
Core thoughts--Cost-oriented transition in the state of enterprise strategic management from hindsight assessment to prior analysis
System scans--Diagnose the problems and correct the deviations with efficient fiscal data analysis methods
High practicability--Come up with cost controlling methods which can meet up with different stages and requirements of the enterprise
Better inner strength--Control the entire process and master a competitive & adaptive system of factory cost management knowledge
Abundant cases--One case for one point, filled with details

Course Outline
Day 1
A.Preface---From cost saving to spending art
               Icebreaking
               Case quotes—Cost management effects on decision-making
               Introduction of cost management theory & tendency 
               Roles of cost personnel & value output 
               Introduction of 《Cost Management》course

B.Thoughts---Cost orientation in the state of enterprise strategic management
               Strategic cost management & value analysis
               Cost features under different business patterns
               —Product orientation—Differentiation 
               —Process orientation—Cost advantages
               —Customer orientation—Objective integrating

C.Cost model selection—Cost model penetration in the state of different stages & requirements  
               Actual costing & attentions 
               —Features of applicative enterprises
               —Possible issues
               —Practical case analysis
               Standard costing & attentions
               —Formulation principles of standard costing
               —Responsibility of the standard costing establishment department
               —Difficulties & chanllenges in practices
               —Variation analysis of standard costing & actual costing (variation in  labor- hour, price, rejection rate, etc.)
               —Practical case analysis

               Activity-based costing & attentions
               —How to apply activity-based costing in the enterprise
               —Difficulties & chanllenges in practices
               —Practical case analysis

               Variable costing & attentions
               —Stages requiring variable costing 
               —How to utilize variable costing in enterprise decision-making
               —Application of marginal cost & contribution margin in sales pricing process
               —Practical case analysis and Q&A exercise

D.Cost analysis model—Stage highlights, methods & analyzing tools
               Analysis highlights in different stages
               —How to select the analysis highlights in accordance with the business stage 
               —Introduction of the new analyzing tool 80/20 rule
               —Case sharing

Day 2

Course Review of Day 1

               Cost analysis methods & attentions
               —Cost analysis goal under different dimensions
               —Discussions & analysis of material, labor & expense and the value
               —Application of factor analysis
               —Analysis of direct& indirect cost and the value
               —Analysis of variable costing & fixed cost and the value
               —Four fees analysis methods and the value
               —Practical case analysis & interaction exercise

E.Cost control highlight---How to achieve the cost control goal

               How to efficiently control the cost via cost analysis models
               —Cost-volume-profit analysis & break-even point template 
               —Application of cost-volume-profit analysis in decision-making
               —Practical case analysis
               Study on how to connect cost control with practical business
               —Study on the confusions & difficulties of the enterprise
               —How to choose & efficiently apply the control point in different stages 
                   Design stage
                   Purchasing stage
                   Logistics stage
                   Inventory management in production process
                   Quality cost control
               —Cost assessment & performance management

F.Management layer’s understanding & requirements on cost
               What kind of financial analysis does the management layer need?
               How to use the no-fiscal language to present the financial data analysis results?
               —Application of Bridge Method in cost analysis
               —Bubble Method idea and the introduction

Summary