Prozesse beschleunigen und gewinnorientiert steuern

VDMA 2006
80 pages

Member price visible after registration
ISBN 978-3-8163-0448-7

Benefits:
Many companies have noticed that their customers are demanding ever shorter delivery times. This results in the need to speed up internal processes in order to shorten lead times. The time factor is becoming increasingly important here. However, if the scope of work for the individual work packages is fixed, throughput times can only be shortened if the steps in order processing, which previously took place one after the other, are processed in parallel to a much greater extent than before. New forms of internal cooperation, such as cross-departmental teams, are successfully meeting this challenge. On the other hand, the customer may not even be prepared to pay the calculated manufacturing costs of the product because he says he can buy cheaper from the competition. How do you deal with such a situation? Do you question your total costs or your calculation? Do you change the framework conditions in your calculation in order to come closer to your customer's price expectations? Examples from successful companies In the new decision aid, particular emphasis has therefore been placed on convincing examples from successful member companies. They illustrate the new decision-making rules in a clear way. A catalog of frequently asked questions has been compiled and explained in detail in the appendix. They also serve as background information that helps to better understand the new decision-making rules. Establishing a process-oriented controlling system Anyone who uses new decision-making rules to guide their employees to act more efficiently must also review their value standards to determine whether they still fit the new environment or whether new standards need to be developed. The aim here is to establish a process-oriented controlling system. The new decision aid devotes a great deal of space to this issue and not only provides a large number of suggestions for operational implementation, but also describes the introduction of a process-oriented controlling system in the company. Particularly against the background of current efforts by companies to install a balanced scorecard (BSC), you will receive concrete suggestions. The new decision-making aid is not only suitable as a textbook for all managers and employees of the company who are involved in designing processes, but also as a reference book and argumentation aid for company changes.
Contents:
1. Are we too expensive or are we calculating incorrectly?
- How is costing done in mechanical engineering today?
- How accurate are the material costs?
- How accurate are the target times?
- How accurate are the hourly rates?
- The replacement value of the machine
- The depreciation period
- The interest rate for the capital employed
- The annual machine utilization
- Calculation and workflow
- Calculations with fuzzy
- Results don't hurt
- Fast processes reduce costs
2. What criteria should be used to assess an order?
- Financial criterion
- Time criterion
- The capacities of a company
- The capacities as expensive as possible 3. How should the processes in the company be designed?
- Example of order processing
- Better information and close cooperation shorten the processing time of an order
- Process orientation
- Effects of interfaces in the process flow
- Examples from practice Unit cost accounting and work flow
- Process-oriented thinking and acting
- Process-oriented complete production
- Processes and costs 4. What should a suitable controlling system look like?
- Financial accounting as part of the controlling system? Finance and accounting as part of the overall process
- What should a process-oriented controlling system be based on?
- Cost element accounting to support process orientation
- Cost center accounting to support process orientation
- Cost unit accounting to support process orientation
- Procedure for introducing a controlling system
- Taking stock
- Determining information requirements
- Illuminating the IT landscape
- Implementing the measures decided in accounting/controlling
- Setting up an individual key figure system (balanced scorecard)
- Setting up an early warning system 5. Even the longest journey begins with the first step Appendix: Frequently asked questions