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					MEASUREMENTS
             NORMATIVE RESULT
 TURN OVER                      RETURN ON
8                                      8
   CAPITAL                        SALES
7 EMPLOYED                             7
6                                     6
5                                     5
4                                     4
3                                     3
2                                     2
1                                     1
0                                     0
       A      B.    C   D        E
INTRO MEASUREMENTS
    INTRO MEASUREMENTS

       RETURN ON
        CAPITAL
       EMPLOYED


RETURN ON
  SALES
                 TURNOVER
                  CAPITAL
                 EMPLOYED
         FORECAST



REPORT              PLAN




          EXECUTE
                 CLOSED MANAGEMENT LOOP
       FORECAST               PLAN                CONTROL                 REPORT

A      PERFORMANCE
       PLAN & BUDGET
                                                                           BOARD
                                                                          MEETING
Q       QUARTERLY
        ESTIMATES

         FORECASTED
                                                                         FINANCE
M     CONSOLIDATED SALES                                                   PACK

      AM SALES   OE SALES           WEEKLY
      FORECAST                       SALES                           WEEKLY PLANT
                 FORECAST                                            MANAGEMENT
                                    MEETING              CASH FLOW

W       FACTORY ORDERS                    WEEKLY SALES
                                                                 MANAGEMENT
                                                                   REPORT
                                                                 STOCKS      Etc, etc...
D     DRUM, FREE PRODUCT
          SCHEDULES           BUFFERS                          QUALITY       SUPPLY
                                            PRODUCTION
                                              MEETING                PERSONNEL
                             JOB SHEETS
BSS
                                                    BACKLOGS
                                  SIC &
                           PERFORMANCE BOARDS                        DWOR
                                                     OUTPUT
               CLOSED MANAGEMENT LOOP
     FORECAST              PLAN                CONTROL                 REPORT

A    PERFORMANCE
     PLAN & BUDGET
                                                                        BOARD
                                                                       MEETING
Q     QUARTERLY
      ESTIMATES


M      FORECASTED
    CONSOLIDATED SALES
                                                           FINANCE PACK
    AM SALES   OE SALES          WEEKLY                           WEEKLY PLANT
    FORECAST   FORECAST           SALES                           MANAGEMENT
                                 MEETING              CASH FLOW

W     FACTORY ORDERS                   WEEKLY SALES          MANAGEMENT
                                                             REPORT
    DRUM, FREE PRODUCT                                        STOCKS      Etc, etc...
D       SCHEDULES          BUFFERS
                                         PRODUCTION         QUALITY       SUPPLY
                                           MEETING
                          JOB SHEETS                              PERSONNEL
                                                 BACKLOGS
                              SIC &
                       PERFORMANCE BOARDS
                                                  OUTPUT              DWOR
                          MEASUREMENTS DWOR

              DAILY WEEKLY OPERATING
                      REPORT
Plant 21 - D.W.O.R - Week         20      2003
     Area              Process   U.O.M               Mon      Tue      Wed      Thu       Fri     S

    Kitting    Robot              Refs    Target
                                          Actual      0        0        0        0        0        0
               Manual             Refs    Target
                                          Actual      0        0        0        0        0        0
               OE                 Refs    Target
                                          Actual      0        0        0        0        0        0

     L.B.S                        EA       Target   6963      6963     6963     6963     3714       0
               Skins                      Actual      0         0        0        0        0        0
                                          Cum var   -6963    -13926   -20889   -27851   -31565   -31

                                  EA       Target   13926    13926    13926    13926     7427       0
               Baffles                    Actual       0        0        0        0        0        0
                                          Cum var   -13926   -27851   -41777   -55703   -63130   -63

                                  EA       Target   13926    13926    13926    13926     7427       0
               Endcaps                    Actual       0        0        0        0        0        0
                                          Cum var   -13926   -27851   -41777   -55703   -63130   -63

                                 Metres   Target    1131     1131     1131     1131      603       0
               Wool                       Actual     0        0        0        0         0        0
               CLOSED MANAGEMENT LOOP
     FORECAST              PLAN                CONTROL                 REPORT

A    PERFORMANCE
     PLAN & BUDGET
                                                                        BOARD
                                                                       MEETING
Q     QUARTERLY
      ESTIMATES


M      FORECASTED
    CONSOLIDATED SALES
                                                           FINANCE PACK
    AM SALES   OE SALES          WEEKLY                           WEEKLY PLANT
    FORECAST   FORECAST           SALES                           MANAGEMENT
                                 MEETING              CASH FLOW

W     FACTORY ORDERS                   WEEKLY SALES          MANAGEMENT
                                                             REPORT
    DRUM, FREE PRODUCT                                        STOCKS      Etc, etc...
D       SCHEDULES          BUFFERS
                                         PRODUCTION         QUALITY       SUPPLY
                                           MEETING
                          JOB SHEETS                              PERSONNEL
                                                 BACKLOGS
                              SIC &
                       PERFORMANCE BOARDS
                                                  OUTPUT              DWOR
                           MEASUREMENTS M.R.


                 MANAGEMENT REPORT
      BOSAL Exhaust A/M                  Management Report 2003 for Bosal España - plant 47
                                                      Year     Month              Month
INDICATOR                                  UOM       Target    Target    27      Average    TIQ
Working Days                               DAYS       4.8       5.0      5.0       5.0
Production Days                            DAYS       4.6       5.0      5.0       5.0
AVAILABILITY, STOCKS AND DELIVERY
Ex Central Stock First Pick Ratio            %        95.0     95.0      99.2     98.8      10
Ex Pickstock First Pick Ratio                %        97.5     97.5      99.2     98.6      10
Central Stock Silencers A/M+OES             QTY      135880   155838    156500   153880     10
Central Stock Pipes A/M+OES                 QTY      18171    16125     17516    16648      9
Central Stock Catalytic Converters OEM      QTY       ERR      900       460      400       0
Schedule Attainment ON TIME                  %         80       80        64       60
Schedule Attainment < 1 WK TOO LATE          %         95       95        86       85
IC Due Date Delivery Performance             %        100      100       100      100       10
SPCQ 24H                                     %        100      100       100      100       9
SIIQ 48H                                     %        100      100       100      100       9
Pickstock Stockturns                         No        15       15        11       11       0
QUALITY
Quality System Certification (monthly)      QTY       0.00      0.00                       10.00
A/M Customer Satisfaction (monthly)       FACTOR      2.30      2.30                       10.00
Total Scrap Weight                          KGS      28048     25875    29950    28570
Total Scrap Value                         k VALUE    13.89     12.81    14.83    14.15
               CLOSED MANAGEMENT LOOP
     FORECAST              PLAN                CONTROL                 REPORT

A    PERFORMANCE
     PLAN & BUDGET
                                                                        BOARD
                                                                       MEETING
Q     QUARTERLY
      ESTIMATES


M      FORECASTED
    CONSOLIDATED SALES
                                                            FINANCE PACK
    AM SALES   OE SALES          WEEKLY                           WEEKLY PLANT
    FORECAST   FORECAST           SALES                           MANAGEMENT
                                 MEETING              CASH FLOW

W     FACTORY ORDERS                   WEEKLY SALES          MANAGEMENT
                                                             REPORT
    DRUM, FREE PRODUCT                                        STOCKS      Etc, etc...
D       SCHEDULES          BUFFERS
                                         PRODUCTION         QUALITY       SUPPLY
                                           MEETING
                          JOB SHEETS                              PERSONNEL
                                                 BACKLOGS
                              SIC &
                       PERFORMANCE BOARDS
                                                  OUTPUT              DWOR
 MEASUREMENTS MONTHLY FINANCE

                                 SUMMARY OF RESULTS                                                               YEAR TO DATE
       Line                             Description                                Actual               Perf. Plan          Last Year            Variances

        Nr.                                                                      KUS$          %       KUS$         %       KUS$       %       % PFP     % LYR

        80      PLANT OPERATING RESULT                                     +/-    3,167        22.3     3,002       20.0     4,019     25.3      5.5      (21.2)
        87      Extra Ordinary (see detail)                                (-)          (7)    (0.0)          9      0.0      124       0.4
        92      Interest                                                   (-)     (238)       (1.0)     (276)      (1.1)     (270)    (1.0)    13.8       11.9
        90      PLANT MANAGEMENT RESULT                                    +/-    2,922        12.1     2,735       10.4     3,873     14.0      6.8      (24.6)


                      PLANT RESULT                        GM%       T%




MONTHLY
      20.B1.1   SALES O.E                     GM          24.8%   58.6%    +     12,856        53.3    13,395       51.1    15,892     57.4      (4.0)    (19.1)
      20.B2.1                                 Visteon     19.3%   60.8%    +     11,248        46.6    12,807       48.9    10,707     38.7     (12.2)       5.1
      20.C1.1   SALES IC                                                   +        19          0.1           0      0.0     1,090      3.9       0.0     (98.3)



FINANCIAL
       20.B     Total Sales                                                +     24,123 100.0          26,202      100.0    27,689 100.0         (7.9)    (12.9)
      50.B.1    Material Usage                                             (-)   (9,895) (40.0) (11,196)           (42.7) (11,781) (43.0)       13.8       18.8
        60      Throughput                                                 +/-   14,228        59.0    15,006       57.3    15,908     57.5      (5.2)    (10.6)


 REPORT52.1

       53.1
                Personnel Related Production
                Maintenance & Tooling
                                                                           (-)

                                                                           (-)
                                                                                              100.0
                                                                                 (3,989) (28.0)
                                                                                 (1,469) (10.3)
                                                                                                       (4,501)
                                                                                                       (1,581)
                                                                                                                   100.0
                                                                                                                   (30.0)
                                                                                                                   (10.5)
                                                                                                                                      100.0
                                                                                                                            (4,540) (28.5)
                                                                                                                            (1,681) (10.6)
                                                                                                                                                11.4
                                                                                                                                                  7.1
                                                                                                                                                           12.1
                                                                                                                                                           12.6
       53.2     Consumables                                                (-)     (822)       (5.8)   (1,020)      (6.8)   (1,032)    (6.5)    19.4       20.3
       53.3     Energy                                                     (-)     (154)       (1.1)     (178)      (1.2)     (152)    (1.0)    13.5         (1.3)
        53      Total Costs volume related                                 (-)   (6,434) (45.2)        (7,280)     (48.5)   (7,405) (46.5)      11.6       13.1
        54      Manufacturing Costs unrelated to volume (see detail)       (-)   (2,407) (16.9)        (2,432)     (16.2)   (2,585) (16.2)        1.0        6.9
      22-26B    O.E. Sales, Supply - and Stockrel. Expenses (see detail)   (-)     (205)       (1.4)     (218)      (1.5)     (230)    (1.4)      6.0      10.9
       86.B     O.E. Project Costs (see detail)                            (-)     (532)       (3.7)     (567)      (3.8)     (390)    (2.5)      6.2     (36.4)
        83      General -, Admin- and Group Expenses (see detail)          (-)   (1,447) (10.2)        (1,471)      (9.8)   (1,279)    (8.0)      1.6     (13.1)
        55      Total Costs unrelated to volume                            (-)   (4,591) (32.3)        (4,688)     (31.2)   (4,484) (28.2)       2.1         (2.4)
        80      PLANT OPERATING RESULT                                     +/-    3,167        22.3     3,002       20.0     4,019     25.3      5.5      (21.2)
                               SUMMARY OF RESULTS                                                               YEAR TO DATE
     Line                             Description                                Actual               Perf. Plan          Last Year            Variances

      Nr.                                                                      KUS$          %       KUS$         %       KUS$       %       % PFP     % LYR

      80      PLANT OPERATING RESULT                                     +/-    3,167        22.3     3,002       20.0     4,019     25.3      5.5      (21.2)
      87      Extra Ordinary (see detail)                                (-)          (7)    (0.0)          9      0.0      124       0.4
      92      Interest                                                   (-)     (238)       (1.0)     (276)      (1.1)     (270)    (1.0)    13.8       11.9

F     90      PLANT MANAGEMENT RESULT                                    +/-    2,922        12.1     2,735       10.4     3,873     14.0      6.8      (24.6)



I                   PLANT RESULT                        GM%       T%



N
    20.B1.1   SALES O.E                     GM          24.8%   58.6%    +     12,856        53.3    13,395       51.1    15,892     57.4      (4.0)    (19.1)
    20.B2.1                                 Visteon     19.3%   60.8%    +     11,248        46.6    12,807       48.9    10,707     38.7     (12.2)       5.1


A   20.C1.1

     20.B
              SALES IC
              Total Sales
                                                                         +

                                                                         +
                                                                                  19
                                                                               24,123 100.0
                                                                                              0.1
                                                                                                     26,202
                                                                                                            0      0.0
                                                                                                                 100.0
                                                                                                                           1,090
                                                                                                                          27,689 100.0
                                                                                                                                      3.9       0.0
                                                                                                                                               (7.9)
                                                                                                                                                        (98.3)
                                                                                                                                                        (12.9)

N   50.B.1

      60
              Material Usage
              Throughput
                                                                         (-)

                                                                         +/-
                                                                               (9,895) (40.0) (11,196)
                                                                               14,228        59.0    15,006
                                                                                                                 (42.7) (11,781) (43.0)
                                                                                                                  57.3    15,908     57.5
                                                                                                                                              13.8
                                                                                                                                               (5.2)
                                                                                                                                                         18.8
                                                                                                                                                        (10.6)

C                                                                                           100.0                100.0              100.0
     52.1     Personnel Related Production                               (-)   (3,989) (28.0)        (4,501)     (30.0)   (4,540) (28.5)      11.4       12.1

E    53.1     Maintenance & Tooling                                      (-)   (1,469) (10.3)        (1,581)     (10.5)   (1,681) (10.6)        7.1      12.6
     53.2     Consumables                                                (-)     (822)       (5.8)   (1,020)      (6.8)   (1,032)    (6.5)    19.4       20.3
     53.3     Energy                                                     (-)     (154)       (1.1)     (178)      (1.2)     (152)    (1.0)    13.5         (1.3)


1     53

      54
              Total Costs volume related
              Manufacturing Costs unrelated to volume (see detail)
                                                                         (-)

                                                                         (-)
                                                                               (6,434) (45.2)
                                                                               (2,407) (16.9)
                                                                                                     (7,280)
                                                                                                     (2,432)
                                                                                                                 (48.5)
                                                                                                                 (16.2)
                                                                                                                          (7,405) (46.5)
                                                                                                                          (2,585) (16.2)
                                                                                                                                              11.6
                                                                                                                                                1.0
                                                                                                                                                         13.1
                                                                                                                                                           6.9
    22-26B    O.E. Sales, Supply - and Stockrel. Expenses (see detail)   (-)     (205)       (1.4)     (218)      (1.5)     (230)    (1.4)      6.0      10.9
     86.B     O.E. Project Costs (see detail)                            (-)     (532)       (3.7)     (567)      (3.8)     (390)    (2.5)      6.2     (36.4)
      83      General -, Admin- and Group Expenses (see detail)          (-)   (1,447) (10.2)        (1,471)      (9.8)   (1,279)    (8.0)      1.6     (13.1)
      55      Total Costs unrelated to volume                            (-)   (4,591) (32.3)        (4,688)     (31.2)   (4,484) (28.2)       2.1         (2.4)
      80      PLANT OPERATING RESULT                                     +/-    3,167        22.3     3,002       20.0     4,019     25.3      5.5      (21.2)
                               SUMMARY OF RESULTS                                                               YEAR TO DATE
     Line                             Description                                Actual               Perf. Plan          Last Year            Variances

      Nr.                                                                      KUS$          %       KUS$         %       KUS$       %       % PFP     % LYR

      80      PLANT OPERATING RESULT                                     +/-    3,167        22.3     3,002       20.0     4,019     25.3      5.5      (21.2)
      87      Extra Ordinary (see detail)                                (-)          (7)    (0.0)          9      0.0      124       0.4
      92      Interest                                                   (-)     (238)       (1.0)     (276)      (1.1)     (270)    (1.0)    13.8       11.9

F     90      PLANT MANAGEMENT RESULT                                    +/-    2,922        12.1     2,735       10.4     3,873     14.0      6.8      (24.6)



I                   PLANT RESULT                        GM%       T%



N
    20.B1.1   SALES O.E                     GM          24.8%   58.6%    +     12,856        53.3    13,395       51.1    15,892     57.4      (4.0)    (19.1)
    20.B2.1                                 Visteon     19.3%   60.8%    +     11,248        46.6    12,807       48.9    10,707     38.7     (12.2)       5.1


A   20.C1.1

     20.B
              SALES IC
              Total Sales
                                                                         +

                                                                         +
                                                                                  19
                                                                               24,123 100.0
                                                                                              0.1
                                                                                                     26,202
                                                                                                            0      0.0
                                                                                                                 100.0
                                                                                                                           1,090
                                                                                                                          27,689 100.0
                                                                                                                                      3.9       0.0
                                                                                                                                               (7.9)
                                                                                                                                                        (98.3)
                                                                                                                                                        (12.9)

N   50.B.1

      60
              Material Usage
              Throughput
                                                                         (-)

                                                                         +/-
                                                                               (9,895) (40.0) (11,196)
                                                                               14,228        59.0    15,006
                                                                                                                 (42.7) (11,781) (43.0)
                                                                                                                  57.3    15,908     57.5
                                                                                                                                              13.8
                                                                                                                                               (5.2)
                                                                                                                                                         18.8
                                                                                                                                                        (10.6)

C                                                                                           100.0                100.0              100.0
     52.1     Personnel Related Production                               (-)   (3,989) (28.0)        (4,501)     (30.0)   (4,540) (28.5)      11.4       12.1

E    53.1     Maintenance & Tooling                                      (-)   (1,469) (10.3)        (1,581)     (10.5)   (1,681) (10.6)        7.1      12.6
     53.2     Consumables                                                (-)     (822)       (5.8)   (1,020)      (6.8)   (1,032)    (6.5)    19.4       20.3
     53.3     Energy                                                     (-)     (154)       (1.1)     (178)      (1.2)     (152)    (1.0)    13.5         (1.3)


7     53

      54
              Total Costs volume related
              Manufacturing Costs unrelated to volume (see detail)
                                                                         (-)

                                                                         (-)
                                                                               (6,434) (45.2)
                                                                               (2,407) (16.9)
                                                                                                     (7,280)
                                                                                                     (2,432)
                                                                                                                 (48.5)
                                                                                                                 (16.2)
                                                                                                                          (7,405) (46.5)
                                                                                                                          (2,585) (16.2)
                                                                                                                                              11.6
                                                                                                                                                1.0
                                                                                                                                                         13.1
                                                                                                                                                           6.9
    22-26B    O.E. Sales, Supply - and Stockrel. Expenses (see detail)   (-)     (205)       (1.4)     (218)      (1.5)     (230)    (1.4)      6.0      10.9
     86.B     O.E. Project Costs (see detail)                            (-)     (532)       (3.7)     (567)      (3.8)     (390)    (2.5)      6.2     (36.4)
      83      General -, Admin- and Group Expenses (see detail)          (-)   (1,447) (10.2)        (1,471)      (9.8)   (1,279)    (8.0)      1.6     (13.1)
      55      Total Costs unrelated to volume                            (-)   (4,591) (32.3)        (4,688)     (31.2)   (4,484) (28.2)       2.1         (2.4)
      80      PLANT OPERATING RESULT                                     +/-    3,167        22.3     3,002       20.0     4,019     25.3      5.5      (21.2)
                                                            AM Distribution Plants
F                                               SUMMARY OF RESULTS                                                                 YEAR TO DATE




I
Variances           Line                    Description                                              Actual               Budget                Last Year              Variances
            % LY    No                                                                        €000            %         €000        %         €000        %         % Bud        % LY

                   29.A MARKETING RESULT AM                                                    162             4.0       319         6.6          305      6.6        (49.2)     (46.8)
                                                                                                (79)                        0                       (4)
N
                    87     Non-operating income / expense                             +/(-)                    (1.9)                    0.0                (0.1)        ERR     (2,138.9)
                    92     Interest                                                    (-)      (30)           (0.7)        0           0.0        (37)    (0.8)        ERR        18.2
                    90     MANAGEMENT RESULT                                                     53            1.3       319         6.6          265      5.7        (83.3)     (79.8)


A                  20.A1 Exhaust
                                                MARKETING RESULT AM
                                                                     - Net Sales       +      2,440                     2,845                 2,854                    (14.2)      (14.5)


N                  21.A1
                   20.A9 Towbars.G.R.
                   21.A9
                                                                     - Gross Margin
                                                                     - Net Sales
                                                                     - Gross Margin
                                                                                       +

                                                                                       +
                                                                                                934
                                                                                                504
                                                                                                147
                                                                                                               38.3


                                                                                                               29.1
                                                                                                                        1,075
                                                                                                                         507
                                                                                                                         166
                                                                                                                                     37.8


                                                                                                                                     32.7
                                                                                                                                              1,083
                                                                                                                                                  501
                                                                                                                                                  163
                                                                                                                                                           37.9


                                                                                                                                                           32.5
                                                                                                                                                                       (13.2)
                                                                                                                                                                        (0.5)
                                                                                                                                                                       (11.3)
                                                                                                                                                                                   (13.8)
                                                                                                                                                                                     0.7
                                                                                                                                                                                    (9.7)

C
                                                                                       +

                   20.A2 Catalytic Convertors                        - Net Sales       +        402                      391                      344                    2.9       17.0
                   21.A2                                             - Gross Margin    +        156            38.9      152         38.9         124      36.1          3.0       26.2



E
                   20.A Total Net Sales                              AM                       4,076           100.0     4,857      100.0      4,646       100.0        (16.1)      (12.3)
                   21.A Total Gross Margin                           AM                       1,414            34.7     1,681        34.6     1,620        34.9        (15.9)      (12.7)
                   22.A Sales Expenses unrelated to volume                                    (196)            (4.8)    (250)        (5.1)        (243)    (5.2)        21.3       19.0
                   23.A2 Supply Expenses volume related                                       (251)            (6.2)    (264)        (5.4)        (254)    (5.5)         4.9         1.2
                   23.A Supply Expenses unrelated to volume                                   (474) (11.6)              (530) (10.9)              (520) (11.2)          10.5         8.7
                                                                                                (22)           (0.5)      (48)       (1.0)         (41)    (0.9)        54.0       45.9

9
                   24.A Stock Related Expenses unrelated to volume
                   28.A General, Admin & Group                                        (-)     (308)            (7.5)    (270)        (5.6)        (258)    (5.6)        14.1       19.3
                    29     MARKETING RESULT                                                     162               4.0    319            6.6       305         6.6      (49.2)      (46.8)
                                                                             Mixed Plants
F
Variances            Line
                            SUMMARY OF RESULTS
                                               Description                                   Actual                Budget
                                                                                                                            YEAR TO DATE
                                                                                                                                            Last Year                Variances




I
            % LY     No                                                                   CKZ K       %           CKZ K      %             CKZ K        %         % Bud          % LY

                     29.A   MARKETING RESULT AM                                          10,811           3.5    10,882          3.7    17,284              5.0       (0.7)       (37.4)
                     80     TOTAL PLANT RESULT                                           15,112           4.8    59,271       19.9      30,664              8.9      (74.5)       (50.7)
                     87     Non-operating (see detail)                          +/(-)      4,705          1.5     (1,857)     (0.6)           480           0.1    (353.3)        880.2



N                    92

                     90
                            Interest
                            MANAGEMENT RESULT
                                                                                 (-)      (6,600)
                                                                                         24,028
                                                                                                       (2.1)
                                                                                                          7.7
                                                                                                                  (6,254)
                                                                                                                 62,041
                                                                                                                              (2.1)
                                                                                                                              20.8
                                                                                                                                           (6,223)
                                                                                                                                        42,206
                                                                                                                                                         (1.8)
                                                                                                                                                         12.2
                                                                                                                                                                          5.5
                                                                                                                                                                     (61.3)       (43.1)
                                                                                                                                                                                        6.1




A
                            MARKETING RESULT AM               GM %      T%

                    20.A    TOTAL NET SALES AM                33.9    40.1       +      110,227       100.0     113,317     100.0      114,211          100.0         (2.7)         (3.5)
                    21.A    Total gross margin AM                                +       37,319        33.9      37,744       33.3      37,181           32.6         (1.1)             0.4
                    23.A    Operating Expense Marketing volume related          (-)       (9,688)      (8.8)      (9,387)     (8.3)        (8,454)       (7.4)            3.2      14.6




N
                   22-24.A Operating Expense Marketing unrelated to volume      (-)       (9,225)      (8.4)      (9,895)     (8.7)        (8,728)       (7.6)        (6.8)             5.7
                    28.A    Allocated costs - General, Administration & Group   (-)       (7,594)      (6.9)      (7,580)     (6.7)        (2,715)       (2.4)        (0.2)      (179.7)
                    29.A    MARKETING RESULT AM                                          10,811           9.8    10,882          9.6    17,284           15.1         (0.7)       (37.4)




C                           TOTAL PLANT RESULT
                   20.B1.1 SALES OEM
                   20.B9.1 SALES OES
                                                              GM %

                                                              12.0
                                                              26.0
                                                                        T%

                                                                      28.1
                                                                      31.0
                                                                                 +
                                                                                 +
                                                                                        192,237
                                                                                           9,781
                                                                                                       95.2
                                                                                                          4.8
                                                                                                                175,635
                                                                                                                   8,658
                                                                                                                              95.3
                                                                                                                                 4.7
                                                                                                                                       195,173
                                                                                                                                        36,709
                                                                                                                                                         84.2
                                                                                                                                                         15.8         13.0
                                                                                                                                                                          9.5       (1.5)
                                                                                                                                                                                  (73.4)




E
                    20.B    Total Sales                                          +      202,018       100.0     184,294     100.0      231,882          100.0             9.6     (12.9)
                    50.B1 Material usage                     OE                 (-)     (146,326)     (72.4)    (108,597)    (58.9)    (124,360)        (53.6)       (34.7)       (17.7)
                    60.B    Throughput                       OE                  +       58,854        29.1      67,505       36.6      89,145           38.4        (12.8)       (34.0)
                    40.1    Production recovery              AM @ ICP            +      316,446       100.0     489,694     100.0      366,674          100.0        (35.4)       (13.7)
                    50.B1 Material usage                     AM                 (-)     (160,390)     (50.7)    (268,445)    (54.8)    (195,270)        (53.3)        40.3         17.9
                    60.A    Throughput Manufacturing         AM                  +      153,179        48.4     209,913       42.9     165,046           45.0        (27.0)         (7.2)
                     60     Throughput                                                  207,909        40.1     252,598       37.5     224,227           37.5        (17.7)         (7.3)
                     60                                                                               100.0                 100.0                       100.0



10                  54.A1 Total costs volume related
                    54.A2 Total costs unrelated to volume
                     80     TOTAL PLANT RESULT
                                                                                (-)
                                                                                (-)
                                                                                         (75,167)
                                                                                        (117,631)
                                                                                         15,112
                                                                                                      (36.2)
                                                                                                      (56.6)
                                                                                                          7.3
                                                                                                                 (83,406)
                                                                                                                (109,922)
                                                                                                                 59,271
                                                                                                                             (33.0)
                                                                                                                             (43.5)
                                                                                                                              23.5
                                                                                                                                        (79,990)
                                                                                                                                       (113,572)
                                                                                                                                        30,664
                                                                                                                                                        (35.7)
                                                                                                                                                        (50.7)
                                                                                                                                                         13.7
                                                                                                                                                                          9.9
                                                                                                                                                                      (7.0)
                                                                                                                                                                      74.5
                                                                                                                                                                                        6.0
                                                                                                                                                                                    (3.6)
                                                                                                                                                                                   50.7
    INTRO MEASUREMENTS

       RETURN ON
        CAPITAL
       EMPLOYED


RETURN ON
  SALES
     MEASUREMENTS R.O.S. 2


       RETURN ON
         SALES

              =

OPERATING
               /         SALES
 RESULT
                 MEASUREMENTS O.R. 2


                  OPERATING
                   EXPENSES

THROUGH-           VOLUME RELATED
  PUT

                 NON VOLUME RELATED
  SALES

     MATERIALS
       MEASUREMENTS O.R. 3



OPERATING
 EXPENSES
          VOLUME RELATED

             HEAD COUNT

                ENERGY

           CONSUMABLES
      MEASUREMENTS O.R. 4




OPERATING
 EXPENSES
       NON VOLUME RELATED

               BUILDING
             HEADCOUNT
           CONSUMABLES
        MEASUREMENTS R.O.S. 1

            THROUGH-
              PUT


    SALES
                                OPERATING
                                 EXPENSES

                         NON VOLUME RELATED
-     MATERIALS            VOLUME RELATED
        MEASUREMENTS O.R. 1

          THROUGH-
            PUT

               • AVAILABILITY
SALES
          • CONSTRAINT OUTPUT
       MEASUREMENTS O.R. 1

            THROUGH-
              PUT



MATERIALS         • SCRAP
   MEASUREMENTS R.O.S. 1



THROUGH-         OPERATING
             -
  PUT             EXPENSES
            =

      OPERATING
       RESULT
     MEASUREMENTS R.O.S. 2


       RETURN ON
         SALES

              =

OPERATING
               /         SALES
 RESULT
    MEASUREMENTS R.C.E. 1

        RETURN ON
         CAPITAL
        EMPLOYED



RETURN ON
  SALES           TURNOVER
                   CAPITAL
                  EMPLOYED
         MEASUREMENTS R.E.C. 4


              CAPITAL
             EMPLOYED

FIXED
ASSETS


                • CAPITAL EXPEND.
         MEASUREMENTS R.E.C. 4


              CAPITAL
             EMPLOYED

STOCKS


                        • S.I.P.
                   • SALES DAYS
                • OBSOLESCENCE
        MEASUREMENTS R.E.C. 5


               CAPITAL
              EMPLOYED

RECEIVABLES


                      • D.S.O.
                   • OVERDUES
                 • CREDIT TERMS
       MEASUREMENTS R.E.C. 5


            CAPITAL
           EMPLOYED

PAYABLES


                • CURRENCIES
               • CREDIT TERMS
     MEASUREMENTS R.E.C. 3



         CAPITAL
        EMPLOYED


AM                      OE
       MEASUREMENTS R.E.C. 3


      CAPITAL EMPLOYED

AM Exhaust


               • High Stocks
              • Many customers
              •Risk of bad debts
 MEASUREMENTS R.E.C. 3


CAPITAL EMPLOYED

                  OE Exhaust


              • High Capex
              • High R & D
           • Few customers
MEASUREMENTS R.E.C. 3




    CAPITAL
 RECEIVABLES
   PAYABLES
    STOCKS
 FIXED ASSETS
  EMPLOYED
   MEASUREMENTS R.E.C. 3

        TURNOVER
         CAPITAL
        EMPLOYED

            =

                    CAPITAL
SALES        /
                   EMPLOYED
    MEASUREMENTS R.C.E. 1

        RETURN ON
         CAPITAL
        EMPLOYED



RETURN ON
  SALES           TURNOVER
                   CAPITAL
                  EMPLOYED
             NORMATIVE RESULT
 TURN OVER                      RETURN ON
8                                      8
   CAPITAL                        SALES
7 EMPLOYED                             7
6                                     6
5                                     5
4                                     4
3                                     3
2                                     2
1                                     1
0                                     0
       A      B.    C   D        E
The End

				
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