Creating Customer Value 顧客価値の創造
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 carryout each function at predetermined cost targets. For instance, the basic function of an automobile is to provide transportation, but secondary functions include comport, 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.
ACTION POINT: Eliminate activities that do not create value. Analyze the underlying processes of value-creating activities and redesign the processes if necessary to enhance customer value.
Management Challenges for the 21st Century
From Data to Information Literacy (Corpedia Online Program)
価値を増大させない活動を廃止しても
顧客が失うものはない。
自動車生産では、設定したコストの範囲内で、所定の機能を果たすべく部品の再設計を繰り返す。自動車の基本機能は輸送である。副次機能として乗り心地、燃費、安全性がある。それぞれの機能が、異なる部品を必要とする。自動車としての価値を増大させるとともに、コストを発生させる。
そこで、それぞれの機能についての専門家からなるチームが編成される。部品メーカーやユーザー側まで入る。部品の果たすべき機能の詳細を明らかにし、設定したコストの範囲内で、顧客にとっての価値と品質を満たそうとする。
（『明日を支配するもの』、eラーニング教材『データ通から情報通へ』）
