1 All rights reserved - ABC Akademia Sp. z o.o. All rights reserved - ABC Akademia Sp. z o.o. Profit Management Profit Management System® System® Processes or Costs? Processes or Costs? – That is the question – That is the question Tomasz M. Zieliński Tomasz M. Zieliński President of the board President of the board , ABC Akademia Sp. z o.o. , ABC Akademia Sp. z o.o.
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1All rights reserved - ABC Akademia Sp. z o.o. All rights reserved - ABC Akademia Sp. z o.o.
ABC AkademiaABC Akademia– is a producer of – is a producer of Profit Management System®Profit Management System® ABC/RCAABC/RCA software and a leader in software and a leader in implementation of ABC/implementation of ABC/RCARCA systemssystems for costs and profit managementfor costs and profit management in in PolandPoland
3All rights reserved - ABC Akademia Sp. z o.o. All rights reserved - ABC Akademia Sp. z o.o.
• President of the board inPresident of the board in ABC AKADEMIA Sp. z o.o. ABC AKADEMIA Sp. z o.o., specializing in , specializing in ABC/RCA softwareABC/RCA software. .
• The manager and coordinator of implementation projects on The manager and coordinator of implementation projects on management accounting, ABC/management accounting, ABC/RCARCA, business intelligence., business intelligence.
• UUniversity lecturer of management accounting at well known polish niversity lecturer of management accounting at well known polish universities of economics. universities of economics.
• He is an author of the book „Revealing the truth of profits: theory and He is an author of the book „Revealing the truth of profits: theory and practice of ABC/M systems". practice of ABC/M systems".
• He also wrote many articles in controlling, logistics and business journals. He also wrote many articles in controlling, logistics and business journals.
4All rights reserved - ABC Akademia Sp. z o.o. All rights reserved - ABC Akademia Sp. z o.o.
Profit Management System® Profit Management System® ABC/RCA software by ABC AkademiaABC/RCA software by ABC Akademia
• Profit Management SystemProfit Management System®® software software – advanced ABC/– advanced ABC/RCARCA class class solution for enterprise cost and profitability management.solution for enterprise cost and profitability management.
• Profit Management SystemProfit Management System®® can be integrated with ERP systems can be integrated with ERP systems and databases from most well known providers: SAP, Microsoft, and databases from most well known providers: SAP, Microsoft, OracleOracle as well as other systems running on almost any databases.as well as other systems running on almost any databases.
• Through the Partner Through the Partner ProgramProgram, ABC Akademia ensures , ABC Akademia ensures accessibility of accessibility of ABC/RCAABC/RCA software for all branches. software for all branches.
5All rights reserved - ABC Akademia Sp. z o.o. All rights reserved - ABC Akademia Sp. z o.o.
• Processes or Costs? – That is the question Processes or Costs? – That is the question
• The 12 -level Costing Continuum Maturity Model The 12 -level Costing Continuum Maturity Model (IFAC)(IFAC)
• Cost and effect costing - modelCost and effect costing - model
• Lessons from the battlefield – process based costing Lessons from the battlefield – process based costing implementation experience and challengesimplementation experience and challenges
• SummarySummary
6All rights reserved - ABC Akademia Sp. z o.o. All rights reserved - ABC Akademia Sp. z o.o.
Processes or Costs? Processes or Costs? – That is the question– That is the question
• The way we report The way we report (we see) (we see) costscosts,, really matters! really matters!
• The process view of organization automatically focus managers The process view of organization automatically focus managers on improvement and optimization. Cost view of organization on improvement and optimization. Cost view of organization focuses managers on cutting costs.focuses managers on cutting costs.
• We manage activities, not costs. It’s making activities that We manage activities, not costs. It’s making activities that cause costs.cause costs.
• Activities are natural for people. The process view of company Activities are natural for people. The process view of company is better understood by the whole organizationis better understood by the whole organization..
• Process view of organization is focused on future. Cost view of Process view of organization is focused on future. Cost view of organization is focused on reducing resources, instead of organization is focused on reducing resources, instead of improvement and optimization.improvement and optimization.
14All rights reserved - ABC Akademia Sp. z o.o. All rights reserved - ABC Akademia Sp. z o.o.
• Processes or Costs? – That is the question Processes or Costs? – That is the question
• The 12 -level Costing Continuum Maturity Model The 12 -level Costing Continuum Maturity Model (IFAC)(IFAC)
• Cost and effect costing - modelCost and effect costing - model
• Lessons from the battlefield – process based costing Lessons from the battlefield – process based costing implementation experience and challengesimplementation experience and challenges
• SummarySummary
15All rights reserved - ABC Akademia Sp. z o.o. All rights reserved - ABC Akademia Sp. z o.o.
12 Costing Levels Continuum12 Costing Levels ContinuumMaturity ModelMaturity Model
• IFAC is the global organization for the accountancy IFAC is the global organization for the accountancy profession. profession.
• It works with its 164 members and associates in It works with its 164 members and associates in 125 countries and jurisdictions to protect the public 125 countries and jurisdictions to protect the public interest by encouraging high quality practices by interest by encouraging high quality practices by the world's accountants. the world's accountants.
• IFAC members and associates, which are primarily IFAC members and associates, which are primarily national professional accountancy bodies, national professional accountancy bodies, represent 2.5 million accountants employed in represent 2.5 million accountants employed in public practice, industry and commerce, public practice, industry and commerce, government, and academia.government, and academia.
Self-assessment and strategySelf-assessment and strategy
• The 12-level Costing Continuum The 12-level Costing Continuum Maturity Model can be used Maturity Model can be used as a self-assessment tool to as a self-assessment tool to help an organization:help an organization:
– determine the level of company’s actual costing system, and determine the level of company’s actual costing system, and – decide what higher level it might justify aspiring to.decide what higher level it might justify aspiring to.
• Processes or Costs? – That is the question Processes or Costs? – That is the question
• The 12 -level Costing Continuum Maturity Model The 12 -level Costing Continuum Maturity Model (IFAC)(IFAC)
• Cost and effect costing - modelCost and effect costing - model
• Lessons from the battlefield – process based costing Lessons from the battlefield – process based costing implementation experience and challengesimplementation experience and challenges
• SummarySummary
20All rights reserved - ABC Akademia Sp. z o.o. All rights reserved - ABC Akademia Sp. z o.o.
• Processes or Costs? – That is the question Processes or Costs? – That is the question
• The 12 -level Costing Continuum Maturity Model The 12 -level Costing Continuum Maturity Model (IFAC)(IFAC)
• Cost and effect costing - modelCost and effect costing - model
• Lessons from the battlefield – process based costing Lessons from the battlefield – process based costing implementation experience and challengesimplementation experience and challenges
• SummarySummary
29All rights reserved - ABC Akademia Sp. z o.o. All rights reserved - ABC Akademia Sp. z o.o.
• Insufficient training of general Insufficient training of general management and project teammanagement and project team members members
• Lack of interest of general managementLack of interest of general management
• Lack of the resources view of costs, that Lack of the resources view of costs, that cause the difficulties in activity costingcause the difficulties in activity costing
• Lack of costing functionalities in existing IT Lack of costing functionalities in existing IT systemssystems
30All rights reserved - ABC Akademia Sp. z o.o. All rights reserved - ABC Akademia Sp. z o.o.
• Processes or Costs? – That is the question Processes or Costs? – That is the question
• The 12 -level Costing Continuum Maturity Model The 12 -level Costing Continuum Maturity Model (IFAC)(IFAC)
• Cost and effect costing - modelCost and effect costing - model
• Lessons from the battlefield – process based costing Lessons from the battlefield – process based costing implementation experience and challengesimplementation experience and challenges
• SummarySummary
32All rights reserved - ABC Akademia Sp. z o.o. All rights reserved - ABC Akademia Sp. z o.o.