Case study: Costing and profitability model

Qualtia Alimentos

“Thanks to the excellent team effort, all of the challenges were overcome successfully. The project included the integration of the MyABCM software with the already existing integrated corporate systems. The Qualtia Operations Committee approved the model and demonstrated enormous satisfaction with the results achieved with this tool, using the MyABCM tool as its main pillar for making company decisions. Currently the profitability model is the most important tool for making informed reliable decisions, and is fundamental to most of the company’s projects.”

Victor Hugo Rodriguez Morgado
Strategic Planning and Financial Management
Qualtia Alimentos, Mexico

COMPANY

Qualtia Alimentos was founded in 1972 and acquired by the Xignux group in 1976. It’s a company dedicated to the making and commercialization of meat and cheese related products. The Mexican group Xignux has more than 30 thousand employees and is a leader due to its great growth in international markets; its products are present in over 40 countries and the company has a broad participation in the market divided among the electric, automotive and food sectors.

CHALLENGE

Qualtia used a profitability system that had been implemented five years before. Besides not being an ABC costing model, it had lost precision and accuracy during this period because it had not been maintained. The previous ABC software supplier hadn’t been able to provide the level of service that Qualtia needed to restructure its profitability model and adapt it to existing information as well as reduce the previous system’s processing time.
The profitability figures were calculated using a standard process. However, the confidence in the resulting information was very low. The company chose to find a software supplier that could provide support for the calculation of profitability and that had a deep understanding of Qualtia’s model.
The supplier of the previous software didn’t have a good enough knowledge of Qualtia’s model and needed to send a team of foreign consultants to map the model. The confidence in the information generated became lower and lower and analyses were performed ignoring input from the profitability model using global allocations instead. The company was losing money and didn’t have enough relevant information about which segments were most being affected.

SOLUTION

The MyABCM team was chosen to redesign the costing and profitability model together with installing the MyABCM software, which was much more user-friendly than the previous production control system used by Qualtia. The MyABCM team was completely involved throughout the entire implementation.
In MyABCM, Qualtia found the solution to its 2 main problems: the need to find a team capable of redesigning its costing model to analyze different dimensions (clients, products, channels and zones) and the need for user-friendly software that could improve the processing time for the generation of the necessary information.

RESULTS

The original goal of new costing model design was to update the costing drivers and to implement a new software that would be capable of calculating the company’s profitability much faster than the previous system had done. These goals were achieved successfully and the Qualtia costing model went from a simple model that assigned costs to cost objects to becoming a powerful ABC model.
The entire consulting project and the implementation of the profitability model by MyABCM was performed during the period stipulated by Qualtia and substantially reduced the time spent on calculating profitability from the 12 to 18 hours of the previous system to 6 hours for the new system. With the new design of the costing/profitability model, the company regained confidence in its information, enabling it to make relevant decisions to resolve problems that it hadn’t known how to tackle before. Currently most of the organization’s projects revolve around information generated by MyABCM’s production control program.

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
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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
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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
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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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