Bijlage I: Lijst met vaak voorkomende afkortingen en betekenissen
Afkorting
Betekenis
Paginaverwijzing van introductie
SAI
Stork Aerospace Industries
5
MAS
Management Accounting Systeem
5
SMA
Strategic Management Accounting
5
Bijlage II: Ingevulde matrix van een MAS met een SMA perspectief
Degree of main customers Complaints of product Use of old risk analyses methods Use of new risk analyses methods Degree of focus on current customers Potentional new customers Long vs short term ontracts Degree of satisfied customers Projection of sales to life cyclyes Price elasticiy Cost of product according to life cycle Attributes that appeal to customers Projection of customer taste Market development
Sales Market share Projection of Market share Location across the globe
Liquidity, solvability and rentability Volume Customer price reaction Potentional new markets
Market power Opportunities for vertical integration
Customer
Efficiency Quality of competitor product Use of old risk analyses methods Use of new risk analyses methods Degree of focus on current competitors Potential new competitors Sales Market share Use of old (costing)systems Projection of cost to life cyclyes Location across the globe Investments in R&D Attributes that appeal to customers Projection of market share Price elasticity
Brand Value (Goodwil)l Degree of introduction of new products Projection of financial structure Opportunities for horizontal integration Patents Diversity of products Competitor price reaction
Financial structure Certifications Duration of patents Competitor Stock price Resources
Quality costs Dependability Capacity results Technology Engineering costs Volume Liquidity, solvability and rentability Complaints of customers Competitor cost assesment Market power Competitor position monitoring
Degree of main suppliers Quality of products Use of old risk analyses methods Projection of financial structure Degree of focus on current suppliers Potentional new suppliers
Long vs short term ontracts Flexibility Opportunities for vertical integration
Financial structure Certifications Liquidity, solvability and rentability Capacity/ resources
Dependability Added value to new products
Supplier Technology
Market power
Cost of implementing new rules Certifications Use of subsidised new rules Consequences of new rules Potentional rules Subsidies New certifications Focus on national rules Rules in other countries
Duration of certifications Cooperation with public organizations
Government
Quality costs Degree of introduction of new products Use of old technology Use of new technology Use of system BSC, TQM, VBM Potential subsitutes
Capacity results Diversity of products Projection of technical development Degree of integrated processes Focus on technology elswhere on earth Patents ISO qualified Duration of patents Degree of automated processes
Investments in R&D Capacity/resources Used technology
Brand value Dependability Decoupling point (production type)
Engineering costs Quality of product Diversity of prodution process Technology Target costing
Bron: ondere andere Guilding et al.,2000, p. 131-133
Financial Non-financial Ex-post Ex-ante Internal External
Bijlage III: Organisatiestructuur van Stork N.V.
Raad van Bestuur
Hoofdkantoor
Overig
Stork Food Systems
Stork Aerospace
Stork Techical Services
Aerospace Industries
Aerospace Services
Bijlage IV: Element van het PRM-systeem met KPI's
PRM "Programmanaam"
Actual Target Actual Target Forecast Target Past 12 Months
Forecast Target Next 12 Months
Shipsets delivered (#) Fabrication costprice ss recurring (M€) Program NPV change (M€) Cycle-time/shipset (days) Efficiency (%)
Cost improvement projects (M€) NCR's / 1000 hours (#) Shortages (#) Cost of non-quality (M€)
(EUR x 1000)
Actual Budget Actual Budget Forecast Budget Past 12 Months
Forecast Budget Next 12 Months
Orders received backlog Orders received new Revenue orders booked off Cost of goods sold Direct program costs (year-costs) Production result Purchase result Amortisation NRC Gross margin (IFRS) Gross margin (%) Investments
Capitalized developm. costs (NRC type 1)
Stocks
Work in progress income Work in progress costs Debtors
Gross program working capital
Provision obsolete stock Provision loss programs
PRM" Unitnaam"
Actual Target Actual Target Forecast Target Past 12 Months
Forecast Target Next 12 Months
Service level (%) NCR's / 1000 hours (#) Production hours finalized (#) Hours delayed Cycle-time (days) Efficiency (hours) (%) Productivity (%) Shortages (#) Coverage / labour costs Hours overtime / hours present (%) FTE direct own (#) FTE direct hired (#) FTE indirect own (#) FTE indirect hired (#) Direct FTE / Total FTE (%) Own FTE / Total FTE (%) Absence through illness (%)
(EUR x 1000)
Actual Budget Actual Budget Forecast Budget Past 12 Months
Forecast Budget Next 12 Months
Coverage Production results Cost of scrap
Cost of rework and working parties Cost of NCR
Cost of improvement projects Other
Net coverage Total Personnel costs own Personnel costs direct hired third parties Personnel costs indirect hired third parties Production costs
Administration costs Depreciation costs Travel and subsistence costs Other costs Coverage operating costs Net Operating costs Unit result
Bandwidth
Financials Actual Financials Forecast
Month Year to Date Quarter Year Bandwidth Delta Month Balance Month Delta Quarter Year
"maand" 2007 Key & Financial Performance Indicators
KPI Actual KPI Forecast
Bandwidth
Financials Actual Financials Forecast
Month Year to Date Quarter Year Bandwidth Delta Month Balance Month Delta Quarter Year
"maand" 2007 Key & Financial Performance Indicators
Bijlage Va: Elementen van het PRM instrument van SAI met betrekking tot output van het MAS
PRM "Programmanaam"
Progress Issues
1) Progress Key Performance Indicators and financial results; explanation actual vs forecast and budget:
2) Planned actions for significant deviations mentioned under 1):
3) Internal and external facts and circumstances with potential impact on the forecast (what, impact, timing, chance %)
maart 2007
Actionlist
Manager: Controller:
No. Start date Action Description Responsibility Due
Bijlage Vb: Elementen van het PRM instrument van SAI met betrekking tot output van het MAS
PRM "Programmanaam"
Issues for management attention
1) Management issues
3) Risks & potential
maart 2007
2) Commercial issues
4) Customer satisfaction
PRM "Unitnaam"
Issues for management attention
1) Management issues
3) Risks
maart 2007
2) Technical issues
Bijlage VI: Ingevulde matrix naar de situatie van SAI
Degree of main customers Complaints of product Use of old risk analyses methods Use of new risk analyses methods Degree of focus on current customers Potentional new customers Long vs short term ontracts Degree of satisfied customers Projection of sales to life cyclyes Price elasticiy Cost of product according to life cycle Attributes that appeal to customers Projection of customer taste Market development
Sales Market share Projection of Market share Location across the globe
Liquidity, solvability and rentability Volume Customer price reaction Potentional new markets
Market power Opportunities for vertical integration
Customer
Efficiency Quality of competitor product Use of old risk analyses methods Use of new risk analyses methods Degree of focus on current competitors Potential new competitors Sales Market share Use of old (costing)systems Projection of cost to life cyclyes Location across the globe Investments in R&D Attributes that appeal to customers Projection of market share Price elasticity
Brand Value (Goodwill) Degree of introduction of new products Projection of financial structure Opportunities for horizontal integration Patents Diversity of products Competitor price reaction
Financial structure Certifications Duration of patents Competitor Stock price Resources
Quality costs Dependability Capacity results Technology Engineering costs Volume Liquidity, solvability and rentability Complaints of customers Competitor cost assesment Market power Competitor position monitoring
Degree of main suppliers Quality of products Use of old risk analyses methods Projection of financial structure Degree of focus on current suppliers Potentional new suppliers
Long vs short term ontracts Flexibility Opportunities for vertical integration
Financial structure Certifications Liquidity, solvability and rentability Capacity/ resources
Dependability Added value to new products
Supplier Technology
Market power
Cost of implementing new rules Certifications Use of subsidised new rules Consequences of new rules Potentional rules Subsidies New certifications Focus on national rules Rules in other countries
Duration of certifications Cooperation with public organizations
Government
Quality costing Degree of introduction of new products Use of old technology Use of new technology Use of system BSC, TQM, VBM Potential subsitutes
Capacity results Diversity of products Projection of technical development Degree of integrated processes Focus on technology elswhere on earth Patents ISO qualified Duration of patents Degree of automated processes
Investments in R&D Capacity/resources Used technology
Brand value Dependability Decoupling point (production type)
Engineering costs Quality of product Diversity of prodution process Technology Target costing
Legenda kleuren:
ja, direct bij betrokken ja, maar indirect bij betrokken
ja, maar zeer beperkt c.q. miniem bij betrokken nee, niet bij betrokken
Financial Non-financial Ex-post Ex-ante Internal External
