摘要
本文所述的案例公司如今已不存在，成为金融危机的牺牲品。
因果：业绩与成本
案例公司是一家大型跨国集团的子公司，业务是根据订单来组装电子元件。该公司的成本波动很大，员工都是按月付薪的固定员工，因此，其利润水平取决于销售额。该公司的销售由一个跨国销售团队负责，但他们常常忽略这个小规模的子公司。当陷入经济衰退时，集团决定将其部分生产转移到欧洲去，剩下的生产外包出去以降低固定成本。
We need to stop focusing on costs alone and strive to understand performance. Management accountants in every business must take more interest in linking the costs of processes with performance. A better grasp of the connections will lead to better decisions. When you next make a costing decision about a process, look at the flow time for the product or service in question and see how it differs from the productive time. Ask yourself whether you can reduce costs by cutting the flow time of the process and so increase its capacity to do profitable work. It must be worth thinking about.
