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许多公司面临的最大问题之一就是采用何种方法将它们的一般管理费用分谈到它们的产品和服务中去 •核心的问题是选取多少种成本驱动因素及何种成本驱动因素 •理想状态下，在成本和其驱动因素之间应该有逻辑联系 •方法的准确性和实施成本之间有矛盾 •公司一般采用两种成本体系：传统成本法和作业成本法（ Activity Based Costing) 成本体系－概述 成本体系－作业成本法 (Activity

am. Current State Assessment Doc /Location 13 Doc20343/SVO Current Process Model  Provides the knowledge and foundation upon which process decisions are based.  Visual representation of highlevel

internal use only Organizational Competencies Technology Leadership Governance / Operating Model 5 5 5 5 Chevron General Aviation (Internal Evaluation) Organizational Competencies Technology

need rapid petitive response in airline catering business Westell  Rapidly growing manufacturer of DSL and cable modems  IT group needs help to engage business managers in eBusiness initiatives New

Learning • Eliminate operational inefficiency – financial and time savings • Wireless enabling makes processes faster and more efficient – but those processes must be defined in the first place.

V i s i o n i n g a n d G a p A n a l y s i s 200 e B u s in e s s V is io n 16 Im p r o v e m e n t O p p o r t u n it ie s 56 T o b e M o d e l C r e a t io n 48 C a p a b ilit y G a p A n a ly s

N S U L T I N G BDST Points of Contact C a r l R o se n b l a t tP u b l i c S e r v i ce s7 0 3 7 4 7 6 5 0 8D e n i se L e eC I M7 0 3 7 4 7 7 7 9 8S h a r o n L o n gC o m m amp。 C o n t e n t7 0