Please enable JavaScript.
Coggle requires JavaScript to display documents.
CHAPTER 6: Tools creating/ managing value - Coggle Diagram
CHAPTER 6: Tools creating/ managing value
B. Strategic product costing
Activity based costing (ABC)
Time- driven Activity based costing ( TDABC)
Without complex activities
Volume based
Adjusted TDABC
With complex activities
A. Value Chain
Organizational value chain/ Porter value chain
Supportive activities
Primary activities
Industry value chain
C. Strategic revenue management
Pricing decision
Generic
Price= cost plus
Specified
Price = competitive parity
Agumented
Price = value to client
Pricing strategy
Slow skimming
Rapid penetration
Slow penetration
Rapid skimming
Influence on pricing
Hard function
Soft function
Surplus value
E. Strategic profit management -Upstream
Minimizing inventory level
Just in time
Supply chain disruption
code of conduct for suppliers
Vendor selection
Gobal supplier
Total quality management TQM
Doing it right the first time
Zero defects
Supplier management
Outsourcing vs. offshoring
Supplier cost
Delivery failure
Poor quality
Purchasing
Holding inventory
F. Strategic profit management- down stream
Customer profitability analysis
D. Strategic cost management
Kaizen costing
Activity based management ABM
Target costing
Business process management BPM
Product life cycle
Introduction-> Growth -> Maturity -> Decline
Reverse flow in value chain
Spare capacity dilemma
Structual cost drivers
Execution cost drivers