Produktbild: Cost Reduction Analysis

Cost Reduction Analysis Tools and Strategies

Aus der Reihe Wiley Corporate F&A

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Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

24.05.2010

Verlag

John Wiley & Sons Inc

Seitenzahl

336

Maße (L/B/H)

23,5/15,7/2,3 cm

Gewicht

640 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-0-470-58726-3

Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

24.05.2010

Verlag

John Wiley & Sons Inc

Seitenzahl

336

Maße (L/B/H)

23,5/15,7/2,3 cm

Gewicht

640 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-0-470-58726-3

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: [email protected]

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  • Produktbild: Cost Reduction Analysis
  • About the Author xi

    Preface xiii

    Part I Primary Areas of Cost Reduction 1

    Chapter 1 The Cost Reduction Process 3

    Introduction 3

    Need for Cost Reduction 4

    Advantages of Cost Reduction 7

    Disadvantages of Cost Reduction 8

    Cost Reduction Politics 8

    Cost Reduction Priorities 9

    Cost Reduction Tools 11

    Process Analysis 21

    Process Analysis Tools 24

    Key Cost Reduction Questions 28

    Cost Reduction Reports 29

    Metrics 34

    Summary 34

    Chapter 2 Selling and Marketing Cost Reduction 37

    Introduction 37

    Customer Mix Analysis 37

    Customer Class Analysis 39

    Sales Region Analysis 39

    Dropped Customer Analysis 42

    Price Setting with Throughput Analysis 44

    Sales Productivity Analysis 46

    Sales Effectiveness Analysis 48

    Salesperson Analysis 49

    Finding Throughput Problems in Sales 51

    Sales Process Flow 53

    Sales Deduction Systems 55

    Collections by the Sales Staff 56

    Marketing Cost Reductions 56

    Sales and Marketing Metrics 59

    Summary 60

    Chapter 3 Product Analysis 61

    Introduction 61

    Target Costing 61

    Targeted Price Increases 72

    Eliminate Unprofitable Products 73

    Add New Products 81

    Outsource Products 83

    Product Rework Costs 85

    Custom Product Costs 86

    Product Metrics 88

    Summary 90

    Chapter 4 Production Cost Reduction 91

    Introduction 91

    Throughput Analysis 91

    Product Line Complexity 92

    Production Flow 92

    Cellular Manufacturing 93

    Continuous Flow 94

    Monument Equipment 94

    Quick Changeovers 95

    Assembly Line Configuration 96

    Assembly Line Length 96

    Container Sizes 97

    Source Inspection 97

    Control Chart Analysis 98

    Mistake Proofing 101

    Expediting 102

    Maintenance Planning 102

    Machinery Standardization 103

    Machinery Assignment 103

    Metrics 103

    Summary 104

    Chapter 5 Payroll Cost Reduction 107

    Introduction 107

    Analysis for a Workforce Reduction 107

    Cost of a Workforce Reduction 117

    Alternatives to a Workforce Reduction 120

    Manage Payroll Expenses at the Hiring Stage 123

    Combat Institutionalized Pay Increases 125

    Restructure Commissions 128

    Restructure the Workforce 129

    Hire Contractors 131

    Other Types of Payroll Cost Reduction 132

    Worker Adjustment and Retraining Notification Act 133

    Payroll Cost Metrics 133

    Summary 134

    Chapter 6 Benefits Cost Reduction 137

    Introduction 137

    Benefits Administration 137

    Disability Insurance 139

    Life Insurance 140

    Medical Insurance 140

    Pensions 144

    Seasonal Bonuses 147

    Sick Time 147

    Snacks 148

    Training 148

    Vacation Time 150

    Wellness Programs 151

    Workers' Compensation Insurance 151

    Miscellaneous Perquisites 153

    Free Benefits 153

    Metrics 154

    Summary 154

    Part II Procurement Cost Reduction 157

    Chapter 7 Procurement Cost Reduction 159

    Introduction 159

    Standard Procurement Process Flow 160

    Procurement Cards 161

    Evaluated Receipts System 164

    Additional Procurement Process Flow Changes 168

    Supplier Consolidation 171

    Supplier Relations 174

    Additional Cost Reduction Considerations 177

    Metrics 179

    Summary 180

    Chapter 8 Spend Analysis 181

    Introduction 181

    Spend Database 181

    Spend Analysis 184

    Spend Analysis Reports 190

    Spend Analysis Rollout 193

    Third-Party Spend Management Systems 194

    Low-Cost Spend Management Systems 195

    Metrics 196

    Summary 197

    Chapter 9 Maintenance, Repair, and Operations Analysis 199

    Introduction 199

    Problems with MRO Cost Reduction 199

    MRO Cost Reduction Methodology 200

    Distributor's Viewpoint 208

    Metrics 209

    Summary 209

    Part III Asset Reduction 211

    Chapter 10 Inventory Analysis 213

    Introduction 213

    Inventory Purchasing 213

    Inventory Receiving 217

    Inventory Storage 217

    Bill of Materials 221

    Obsolete Inventory 222

    Miscellaneous Topics 225

    Metrics 227

    Summary 228

    Chapter 11 Fixed Asset Analysis 229

    Introduction 229

    Fixed Asset Acquisition Analysis 229

    Fixed Asset Installation Reporting 235

    Postinstallation Audit 237

    Outsourcing Alternative 237

    Lease versus Buy Decision 238

    Feature Reduction Analysis 239

    Asset Commoditization 241

    Monument Analysis 241

    Facility-Specific Considerations 242

    Fixed Asset Retention Analysis 243

    Fixed Asset Maintenance Analysis 243

    Fixed Asset Location Tracking 244

    Fixed Asset Condition Tracking 245

    Fixed Asset Metrics 245

    Summary 247

    Part IV Special Topics 249

    Chapter 12 Throughput Analysis 251

    Introduction 251

    Theory of Constraints 251

    Operational Aspects of the Theory of Constraints 252

    Nature of the Constraint 254

    Definitions for the Financial Aspects of the Theory of Constraints 256

    Financial Aspects of the Theory of Constraints 257

    Opportunity Cost of Operations 259

    Locating the Constraint 260

    Management of the Constrained Resource 264

    Types of Policy Constraints 268

    Constraint Buffer 270

    Production Scheduling 273

    Batch Sizes 278

    Capacity Reduction Analysis 279

    Work Center Utilization 280

    Metrics 280

    Summary 282

    Chapter 13 Cost Reduction in Mergers and Acquisitions 283

    Introduction 283

    Integration Timing 283

    Integration Planning 284

    Synergy Realization 286

    Integration Manager 290

    Integration Team 291

    Integration Communications-Internal 292

    Integration Communications-External 293

    Employee Integration-Qualification Assessment 294

    Employee Integration-Job Positioning 296

    Employee Integration-Relocations 297

    Employee Integration-Key Employees 297

    Layoffs 300

    Compensation Integration 301

    Sales Integration 302

    Process Integration 303

    Technology Integration 304

    Metrics 305

    Integration Pacing 306

    Summary 307

    Index 309