SOME RESULTS ACHIEVED AFTER ABC & M IMPLEMENTATIONS
Increased effectiveness refers to the better business and managerial practices that helps the organisation to achieve its objectives. Overall, business executives found that ABC & M implementation has helped them and the business achieving the following results:
- Enhanced capability of business performance
- Internal managerial efficiency increases
- Customers are benefited
- Reduction in overall production/service costs
- Helped identify major cost drivers for each of the products/services
- Separate costs for each category of products/services
- Proved to be valuable overhead cost allocation system to identify real costs of products/services
- Is a strategic cost management system
- Create more value for customers through identifying major input, output and process elements
- Get customers to obtain a lower priced product/service
- Deliver better quality products/services than before
- Improved total overall revenue
- Has increased the organisations profitability significantly
- Given an organisational better financial return in terms of long-term customer satisfaction
By now you have probably either read or heard success stories about how ABC & M models and techniques have helped organisations better understand product/service cost and profitability, and identify opportunities or develop improved performance measurement. Indeed, some organisations have achieved great success as a result of their ABC & M efforts and for these organisations, certainly, ABC & M models and techniques have helped lead management to find ways to significantly improve bottom line profit and returns.
ABC & M models design and implementation can be complex, time consuming and costly in certain instances. However, it is our opinion and approach that the success of the improvement programmes, is to a large degree dependant on some very important key elements, which we endeavour to integrate in every ABC & M project we undertake namely:
- obtain the full support of the enterprise’s top, senior, middle management and other staff in key positions
- design a practical approach to fit the organisations needs and objectives
- evaluate calibre and experience of people involved in the programme
- provide hands-on support to ensure timely execution, measurable results and on-going improvement