7 July
Creating Customer Value
There is no loss to the customer by eliminating activities that do not add value.
Activity-based costing provides the foundation for integrating into one analysis the several procedures required to create customer value. With activity costs as a starting point, the enterprise can separate activities that add value to customers from those that do not, and eliminate the latter. The chain of value-creating activities uncovered during value analysis is the starting point for analyzing the underlying process of value creation.
Process analysis seeks to: improve the features of the product or service, restructure the process while reducing costs, and maintain or improve quality. Process analysis in an automobile company involves designing and redesigning components and subfunctions in order to carry out each function at predetermined cost targets. For instance, the basic function of an automobile is to provide transportation, but secondary functions include comfort, fuel efficiency, and safety. Each of the functions and subfunctions require components or services that create value for the customer. Each also contributes to the quality of the automobile as well as to the cost. A process team is formed from personnel who perform the value-chain activities. This team often includes suppliers and customers. The task of the team is to identify the functions the product or service is to perform and to analyze the components or services that go into each function with the objective of achieving value and quality objectives while meeting cost targets.
7月7日
创造客户价值
消除那些不能创造价值的活动，并不会让客户遭受任何损失。
作业成本法（Activity-Based Costing）为整合创造客户价值所需的各项流程提供了分析基础。以各项活动的成本为起点，企业可以区分哪些活动真正为客户创造价值，哪些活动没有价值，并将后者予以取消。通过价值分析所识别出的价值创造活动链，也成为分析价值创造全过程的起点。
流程分析旨在实现三个目标：改善产品或服务的功能；在降低成本的同时重新设计流程；保持或提升产品质量。
以汽车制造企业为例，流程分析包括对各个零部件及子功能进行设计和重新设计，以确保每项功能都能在既定成本目标内实现。例如，汽车最基本的功能是提供交通运输，而舒适性、燃油经济性和安全性则属于附加功能。每一项功能和子功能，都需要相应的零部件或服务来为客户创造价值，同时也影响汽车的质量和成本。
因此，企业通常会组建由价值链相关人员组成的流程团队，其中往往包括供应商和客户。团队的任务，是识别产品或服务需要实现的各项功能，并分析支撑这些功能的各项组成部分或服务，以便在满足成本目标的同时，实现价值和质量目标。
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