Case study: ABC Project

Latvenergo

“Precise financial information is a fundamental requirement for making a correct, informed decision. Undeniably, MyABCM is a tool that offers us great support.”

Guntars Balcuns
Director of Planning and Control
Latvenergo, Latvia

COMPANY

Latvenergo is a public company based in Riga, Latvia, which plays a key role in the economic scenario of this country. It’s focus is on the generation and sale of electric and thermal energy. The company had an ABC costing model using Excel spreadsheets that was basically used to assign the company’s support costs to its subsidiaries as well as separating the costs of generating energy (thermal and hydroelectric stations) and selling energy. Thus, it was possible to obtain an individual analysis of these units.

CHALLENGE

The main problems with the previous system was the model’s transparency, its lack of flexibility in relation to recurring structural changes, and the absence of any functionality to deal with reciprocal cost assignments. Given this, in 2008 Latvenergo opted to acquire a professional costing tool that would support activity based costing.

SOLUTION

The MyABCM costing software was selected as the best alternative available in the market for calculating and analyzing real costs from a cost/quality standpoint.
One of the objectives for this migration was to improve the quality of the model and to also implement the improvements recommended by the consultants responsible for the software’s installation. All of the data was transferred to MyABCM in less than a month with help from the consulting firm’s specialized professionals.
The initial structure and assignment logic were maintained even after the migration of the model to MyABCM, even though recommendations to improve it were suggested during the process, and a few of them related to the model’s transparency were implemented during the migration itself.

RESULTS

ABC Costing is a methodology of assigning indirect costs with the goal of analyzing the real cost of services offered. This methodology has been used mainly by companies in various sectors (industry, services, the government), and all over the world to support strategic decisions in terms of pricing, outsourcing and process improvements.
Transferring the original model to a professional system for calculating and analyzing costs is the first step to implementing the ABC Costing methodology and benefitting from its greater control and reduction of costs. Some of the benefits that MyABCM has given us are an easy to use, user-friendly tool, much greater model transparency, countless possible analyses, simple updates and the ability for many users to access the model at the same time.

为贵公司的财务管理量身定制解决方案

基于我们在市场上的广泛经验和我们在几乎每个行业的成功案例研究,我们已经制定并继续完善完整的和创新的解决方案,用于成本、盈利能力和绩效的战略管理。我们的产品是为满足每个客户的特殊需求而设计的。

制造业


Bardahl
作为汽车液体、添加剂和润滑油的领先者,该公司使用MyABCM来确定优化其盈利能力的机会。
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Corporación Aceros Arequipa
秘鲁集团成立于1964年,现在是钢铁行业的领头羊,它生产并向机械和建筑行业销售钢筋,使用MyABCM跟踪降低和优化成本的可行性。
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Cadbury – Grupo Peñafiel
作为墨西哥最大的饮料公司之一,该公司已经经营了60年,它使用MyABCM来分析配送路线、市场、品牌、渠道、地区和客户的利润
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Corporación Maresa
作为厄瓜多尔最大的企业集团之一,它的大部分业务都是面向汽车行业的,它已经在几个业务部门安装了MyABCM的收益软件
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Qualtia Alimentos
成立于1972年的一家食品公司,在40多个国家生产肉类和奶酪并将其商业化,并定期使用MyABCM发现提高盈利能力的机会。
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Alcyon
Alcyon是法国在向动物、食品和设备提供药品药剂方面的领头羊。
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服务业


TEO
作为宽带互联网接入和电信服务的供应商,它向立陶宛的住宅和办事处提供综合电信、信息技术和电视服务,并使用MyABCM分析成本
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Martins
作为拉丁美洲最大的批发经销商,它使用MyABCM来帮助它了解公司主要业务领域的盈利能力。
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Unimed
Unimed-Rio是由医生创建的,并且是由医生使用医学上的最佳做法来经营的。它力求为人数最多的人提供最高水平的优质服务
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Hospital Metropolitano
在巴西北部卫生部门,它使用MyABCM工具帮助管理医院费用。
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Visa Vale
作为Visa集团的一家子公司和电子卡福利部门的领头羊,它拥有6万家公司客户,并使用MyABCM详细说明其对产品、渠道和客户的间接支出
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Servipag
MyABCM解决方案帮助这位智利财务支付和交易部门领军企业为其提供的每项服务的成本和盈利能力做方案。
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Carrefour Soluções Financeiras
在巴西各地,Grupo家乐福公司使用MyABCM解决方案来确切了解维持和扩大其客户群所需的费用,这是该集团在巴西增长的基本战略
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STIME
一个以信息技术服务为重点的国际集团,利用MyABCM按活动进行战略成本管理
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Coopmil
Coopmil是一家非营利性金融合作社,旨在通过提供金融和社会产品的最佳成本收益来提升合作家庭的福祉。
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Equivida
MyABCM通过联机分析技术报告,使两种成本结果在战略、运营和管理层面的交互可视化
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CONTECON MANZANILLO

Contecon Manzanillo SA de CV
是国际集装箱码头服务有限公司(ICTSI)的子公司,该公司成立于1987年,是一家菲律宾公司。ICTSI在世界各地拥有32个终端。
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GOING (Global Operations International Group)
组成该集团的公司专门通过其基础设施提供安全和效率。
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公共部门


Imprensa Oficial do Estado de SP
它是巴西最传统和最受尊敬的组织之一,它使用MyABCM分析产品、客户类型、销售渠道和销售类型等各个方面的成本。
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Latvenergo
位于拉脱维亚首都里加的一家上市公司,使用MyABCM详细了解其所提供服务的成本,并一对一地分析其各业务部门的成本。
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UTE
UTE是乌拉圭政府的一家公司,它的业务包括整个国家的电力供应链
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