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- Herausgeber: tredition
- Kategorie: Fachliteratur
- Sprache: Englisch
Consolidation of practical knowledge around the topics strategy development and enterprise control. Approaches to prepare, analyze and use valuable information profitably. Promoting flexibility to develop new business models. To use the goal of the methodology of the holistic enterprise management & control for oneself and its enterprise. Everyone talks about resource shortages. How do we get the best people and how can we keep them in the company?
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Seitenzahl: 40
Veröffentlichungsjahr: 2018
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„Who plans, wins …“
Holistic EnterpriseLeadership
Activity-based Costing
Use & Implementation
Impressum
Bibliographic information of the German National Library[Deutsche Nationalbibliografie]
The German National Library lists this publication in the German National Library; Detailed bibliographic data are available online at: http://dnb.dnb.de.
978-3-7451-0343-4 (Paperback)
978-3-7451-0344-1 (Hardcover)
978-3-7451-0345-8 (e-Book)
© 2018 Guenther Pichler
Cover picture:
Gerald Plattner
Proofreading:
Shannon Aubert
Illustrations:
Guenther Pichler
Business Insights by Haufe
An imprint of Haufe-Lexware GmbH & Co. KG, Freiburg
The work, including its parts, is protected by copyright. Any use outside the narrow limits of copyright law is prohibited without the consent of the author. This applies in particular to electronic or other duplication, translation, distribution and public disclosure.
A book forentrepreneurs & managingdirectors, and those who wantto be them …
For ease of reading, some of the terms are used in agender-specific formulation. Of course, they areequally applicable to all genders.
Table of Contents
Foreword
Hidden inefficiencies
The basis of the Greko method
The Greko method
Why do we want to do this to us?
„Unproductive, but not lazy!“
„It can work differently“
Current situation
What topics do you have?
Requirements
Strategy development with system
Stagnation means regression!
8 steps to the activity-based costing
Step 1. Revenue planning
Key figures for sales optimization:
Step 2. Structure of the structural data
Step 3. Planning price tags
How does the activity-based costing work?
What does the abc bring?
Step 4. Internal cost allocation
Step 5. Structure of the calculations
Step 6. Plausibility
Customers value analysis
Step 7. Account of actual cost
Step 8. Analyzes & Evaluations
Reading list
On our behalf
Illustrations
Foreword
Dear readers,
I am glad that you have found the 1st volume of my book: „Who plans, wins …“
With this book, I will take you to the world of corporate governance and management. Read this book and see how you can gain more efficiency and security in making decisions for the future with the "Integrated Corporate Management & Resource Consumption Accounting Method". The advantage of the corporate governance and management philosophy is the dynamic in the organization that guides employees in a positive direction. I hope you enjoy reading this book. Do you have questions, requests or suggestions? -
I look forward to hearing from you.
Günther Pichler
Hidden inefficiencies
To start this chapter, I would like to give you a specific example from my consulting career. This example answers the question, “why analytical planning is so important.”
The following happened to me few years ago during a budgeting meeting with a customer:
When analyzing the cost types for clients, we usually work according to the Pareto principle 80:20. This means that if we have 100 cost types, then 20 of these cost types account for 80% of the specific cost. For this customer, the cost type "water" was ranked in 18th place.
The company's controller had decided not to invest the "water" cost type, and showed that the past five budgets had a consistent sum of water expenses.
The real question was:"Not where, but what did thecompany need the water for?"
In the course of the analytical planning we found out that the water was used to cool the machines. After detailed investigations, we discovered that even at maximum load and operating power of the machines, only half of the cost type “water” was used.
Now the real search began – looking for the second half of the water consumption. We analyzed the company’s water usage for cleaning, coffee, hand washing, showers in the changing rooms, etc. The analysis of the second half of the water was ultimately not successful. Therefore, we decided to try something different, and read the water meter on Friday after work and then again on Monday morning. It turned out that the meter went on, although all machines were not in use. Has someone secretly tapped the water?
No, there was no water being diverted. The main line had a leak above the meter! So, the water dripped from the pipe and seeped into the grounds unused - for years!
The cost of water per cubic meter amounts to about 1, - € and the sewage fee is set at 2, - per cubic meter.
Therefore, the company tried to successfully negotiate with the waterworks or the wastewater organization, at least over the sewage charges.
My conclusion: This type of overhead planning has already enabled many customers to discover the types of costs which have cost them enormous sums of money year in, year out.
Are you sure that the electricity of the neighboring building is not connected to your electricity meter?
The basis of the Greko method
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