According to Turney and Cokins, the profitability analysis of our customers gets the organization to recognize those that must be retained, strengthened, restructured, refocused or change price. This classification determines the strategy to follow for those customers during the life cycle to make grow their impact on profitability through cross and up selling.

At the end of the workshop, the participant will understand the value of the analysis of profitability and the interaction it has with other sales initiatives within the organization.

Specific Objectives

To apply the strategic analysis of the yield curve for the classification of customers to retain, restructure o refocus price changes.
To learn the best practices for making decisions based on the strategic quadrant of cost according to the strategic importance and type of cost.
To understand how the information in the yield curve supports the decision of what products to boost customer cross or up selling.

Topics

1. Creation and analysis of yield curves (Customer’s Cliff chart) and their classification.
2. Decision-making based on the strategy quadrant, what products should I focus on to improve the profitability of my customers?
3. Cross and up selling. How to improve profitability through these?

A clear and specific definition of what we want to respond in a model of activity-based costing is the basis for the success of the initiative. In this workshop we focus on techniques that for over 15 years we have successfully implemented in various industries so the participant can learn best practices in modeling.

Specific Objectives

1. For the participant to understand the importance of establishing real scope and preliminary design for the construction of an ABC model.
2. To learn the concept of cost flow and support future data analysis.
3. To learn the use of mind maps for the definition of business variables.
4. To know how to integrate information of different organization systems.

Topics

1. Creating a Conceptual Design.
2. Creating the stream of costs for understanding the business model.
3. Using mind mapping software for the design of business variables.
4. The importance of data integration.

Currently, prices are based on what the customer is willing to pay for certain product and/or services, what is commonly called “market price”; the price estimated on the basis of costs plus a “bonus” is not considered a good practice. So, how do we calculate the costs from the market price?

In this workshop, participants will learn the technique of costing based on the establishment of a maximum cost that can reach the company’s operations and obtain the rate of return established.

Specific Objectives

1. To learn the basic concepts and steps to determine the “Target Costing”
2. To know the areas of application of Target Costing methodology.
3. To determine through an exercise which steps are necessary to establish the cost of a product based on your target.
4. To learn how it integrates with the activity-based costing.

Topics

1. What is target costing?
2. What benefits do we get to determine our objective-base costs?
3. Strategies of cost reduction to achieve objectives.
4. Keeping costs competitive.

Each year, organizations prepare sales and/or production forecasts for their products; activity-based planning allows organization to forecast what your future costs will be by determining the volumes of operation they expect to sell and process and activities involved; at the same time; it allows you to determine its ability to meet this demand with current operation.

At the end of the workshop, the participant will learn the importance of activity-based planning, implementation and points on the growth of the organization.

Specific Objectives

1. To understand concepts of what an activity-based planning is and information provided to the organization.
2. To understand the variables required for the creation of an activity-based planning model.
3. To understand the relationship between resources and activities developed for the production of a product.
4. To know what the results can bring to the organization during budgeting periods and the ability to make adjustments to planning.
5. To learn how to relate the traditional budget with the production budget.
6. Know how to align the activity-based planning with an initiative of activity-based costing.

Topics

1. What is an activity-based planning? What is difference from a demand-based planning?
2. Implementation methodology of an activity-based planning project.
3. Required variables and how to calculate them.
4. The traditional budget and activity-based budget.
5. Activity-based budgeting and activity-based costing.

Change is the only constant in organizations; organizational growth comes from a deep internal and external analysis that allows companies to identify areas of opportunity for improvement.

This workshop has an analytical approach to information, leading to activity-based costing to activity-based management which identify and examine the grounds of cost; how they are affecting the profitability of the industry.

Specific Objectives

1. To recognize the use that can be given to initiatives of activity-based costing.
2. Knowing different methodologies for information analysis, including:
a. Cause and effect diagrams.
b. Diagrams of the 5 “WHYs”.
c. Relational diagrams.
3. Best practices in preparing charts and reports.

Topics

1. Introduction to business intelligence, information cubes.
2. Analysis methodologies:
a. Cause and effect diagrams.
b. Diagrams of the 5 “WHYs”.
c. Relational diagrams.
3. Analysis and interpretation of ABC results.
4. Preparation of reports and graphs.

Demand-based planning allows organizations to project what your future costs will be by determining operation volumes expected to sell; likewise, it allows you to determine your ability to meet this demand with the current operation. At the end of the workshop, the participant will learn the importance of demand-based planning, implementation and the factors it offers for the growth of the organization.

Specific Objectives

1. To understand the concepts of what a demand-based planning is and the information provided to the organization.
2. To know the variables required to create a planning model bases on demand.
3. To know what the results can bring to the organization during budgeting periods and the ability to make adjustments to planning.
4. To learn how to relate the traditional budget with the production budget.
5. To know how to align the demand-based planning with an activity-based costing initiative.

Topics

1. What is a demand-based planning?
2. Implementation methodology of a Demand-Based Planning project.
3. Required variables and how to calculate.
4. Traditional budget and demand-based budget.
5. Demand-based budget and activity-based costing.

At the end of the workshops, the participant will have the basic knowledge of what is required to implement an Activity-Based Costing, its implementation in the organization from information sources to develop a cost flow that allows the company to have a graphic overview of its cost structure and profitability of their products.

Specific Objectives

To know the basics of activity-based costing, its history and application in the industry.
To recognize the difference against traditional costing, identify the reason why this methodology provides the difference in decision-making.
To know what are the essential steps for the implementation of an activity-based activity costing, resource requirements and success factors.
To apply the knowledge acquired during the workshop by solving a short case that will allow the participant to take advantage of what he has learned.

Topics

1. What is activity-based costing?
2. ABC and its difference with the traditional costing.
3. Steps in implementing an ABC project.
4. Success factors in an ABC project.

In our time, the Balance Scorecard has emerged as a measurement tool that captures, describes and translates intangible information in terms of real value to the entire organization and aid in decision-making. The activity-based costing (ABC) provides accurate information on the cost structure of products and/or services; both of them provide decision makers with information they need to support the decisions that will allow the organization to maintain sustainable profitability.

In this topic, participants will learn how you can make better decisions for the organization using the Balanced Scorecard and ABC model.

Specific Objectives

1. To learn how you can make an effective measurement and align the organization’s strategic objectives using the Balanced Scorecard.
2. To know how the organization can make better decisions based on accurate cost structure and how they are a source of information for the Balanced Scorecard.
3. To know the main steps for the implementation of both initiatives.

Topics

1. Why does my organization need a Balanced Scorecard?
2. Why does my organization need ABC?
3. Steps to implement these methodologies.
4. Proper administration makes the right decisions, the union of two initiatives to achieve the right decisions.

Cost management methodologies provide companies with an efficient way to manage their unit costs through a combination of details of unit calculations and accounting distribution of consumption services by each costumer, department or other are of the organization.

The purpose of the workshop is that decision makers may add financial value to their organizations by charging lowers rates than those of the market.

Specific Objectives

1. To deeply know the benefits of a re-charge model in a shared services company.
2. To understand the best practices for delivery charges to customers through the re-charge model.
3. To know that we can make more efficient processes and/or activities related to the provision of services to clients.
4. To understand how it affects the consumption of activities and/or processes at the cost of services provided to customers.

Topics

1. The financial values added for better control of rates of re-charge models.
2. Expected benefits for establishment of this methodology.
3. Analysis of results for detection of opportunity areas for improvement.
4. Support customer collection by analyzing the structure of costs of activities and how they affect the customer.

Correct knowledge of the costs necessary to make the right decisions, both financial and the improvements of the organization management. Knowledge in the flow of costs within your organization is a tool to focus on areas that require managers to analyze and make decisions that make a difference in the course of business.

The purpose of this workshop is to provide management techniques, tips and best practices in Strategic Cost Management that will allow them to solve, analyze and make decisions based on the cost structure of products and/or services of your organization.

Specific Objectives

1. To quickly detect opportunities for improvement through and intuitive and comprehensive analysis of costs.
2. To know the analytical tools that can help improve the efficiency of processes to reduce costs.
3. To assess where your costs have been, where they are now and where they are going to align them to organizational objectives.

Topics

1. Concepts, terms and terminology used.
2. Activity-based costing and activity-based planning with a strategic approach.
a. What information provides ABC?
b. What information provides ABB?
c. How can we recognize that organizational efforts are aligned to business goals?
3. Making decisions based on a cost analysis through executive tools.
4. Products and/or clients that destroy profitability, recommendations to address this situation.