Công ty TNHH MTV Tư Vấn Đào Tạo Trí Phúc hoạt động về lĩnh vực TƯ VẤN QUẢN LÝ và ĐÀO TẠO KỸ NĂNG , Trí Phúc được thành lập dựa trên kinh nghiệm tư vấn thành công cho các doanh nghiệp từ mới thành lập đến các doanh nghiệp đang phát triển.

Phân tích giá trị phụ trội

Tổng quan

Phân tích giá trị phụ trội (Overhead Value Analysis –OVA) là một kỹ thuật dùng để tìm kiếm các cơ hội nhằm giảm thiểu các chi phí gián tiếp.

Mô hình tập trung vào cắt giảm và tối ưu hóa các hoạt động và dịch vụ gián tiếp trong công ty.  OVA thực hiện các khả năng cải thiện rõ ràng cũng như so sánh các chi phí hoạt động gián tiếp với công suất của các hoạt động cơ bản, sử dụng mô hình chuỗi giá trị của Porter.

Sử dụng khi nào

Mô hình phụ trội trong chuỗi giá trị

mo hình quản trị kinh điển

Phân tích giá trị phụ trội

 

 

 

 

 

 

 

 

 

 

 

 

OVA có thể sử dụng để tái tổ chức và triệt tiêu các hoạt động gián tiếp dư thừa. Tuy nhiên, trong thực tế nhà quản lý còn dùng nó như một biện pháp phòng ngừa vừa là biện pháp cuối cùng.

Mục tiêu của họ không chỉ giới hạn trong việc cắt giảm chi phí, rất nhiều công ty còn muốn nâng cao nhận thức về các nhu cầu dịch vụ giữa các khách hàng nội bộ. Rõ ràng phân tích giá trị gián tiếp có ảnh hương đáng kể đến hoạt động của những người liên quan.

Các kết quả tài chính ngày càng xấu đi, cộng với sự thiếu linh hoạt trong tổ chức là những dấu hiệu sớm cho thấy cần đánh giá lại các hoạt động gián tiếp của tổ chức.

Một đội OVA được thành lập để xác định các hoạt động gián tiếp và lập một danh sách theo thức tự ban đầu các hoạt động và chi phí.

Tiếp đó, công ty quyết định thực hiện một dự án phân tích tổng thể giá trị gián tiếp nhằm cơ cấu lại công ty và giảm đáng kể số lượng các bộ phận gián tiếp.

Kết quả là sự chuyển đổi từ một tổ chức chức năng thành một cấu trúc đơn vị kinh doanh theo định hướng thị trường, các phòng ban đều đem lại giá trị cho khách hàng nội bộ, các hoạt động trước đây được phân chia thành bộ phận chính yếu và phụ trợ nay được chia về các bộ phận.

Quy trình thay đổi này nhận được sự ủng hộ rộng rãi trong công ty, các bộ phận liên quan cảm thấy họ đang tham gia vào việc tái tạo lại chính mình.

Sử dụng thế nào

Một phân tích giá trị phụ trội bao gồm sáu bước cơ bản

  1. Bước một, tạo lập nền tảng bao gồm việc xác định công suất cần đạt đến, các hoạt động cần thiết và đánh giá sản phẩm cuối cùng
  2. Bước hai, lên danh sách, sắp xếp theo thứ tự các hoạt động và chi phí. Bước này bao gồm ước tính chi phí đầu vào, các nguồn lực, các chi phí hoạt động và phân bổ các chi phí này vào sản phẩm.
  3. Bước ba, đánh giá của khách hàng về sản phẩm và dịch vụ, những khía cạnh thích hợp như tính cần thiết (cụ thể là sự cần thiết, sự mong muốn, tính tiện dụng), chất lượng, số lượng và chi phí. Khách hàng sẽ được yêu cầu đưa ra đánh giá về sản phẩm hiện tại và chỉ báo cải tiến cần thiết. Cả hai hình thức phỏng vấn và bảng câu hỏi đều được sử dụng khi lấy ý kiến của khách hàng.
  4. Bước bốn, đội OVA phải xác định các cơ hội tiết kiệm chi phí dựa trên việc xác định những cải tiến khả thi. Điều này thúc đẩy các công ty đưa ra các ưu tiên cho sản phẩm và các hoạt động cần thiết.
  5. Bước năm là sắp xếp ưu tiên dựa trên bốn yếu tố đã được sử dụng trong ý kiến của khách hàng
  • Tính cần thiết, giá trị có được tăng hay không?
  • Chất lượng sản phẩm có đáp ứng không?
  • Số lượng sản phẩm có đủ không?
  • Có thể được làm với chi phí hợp lý hơn không?

Việc xác định và sắp đặt ưu tiên các cơ hội cũng chính là câu trả hỏi, liệu có nên cắt giảm, thay đổi, hợp nhất, tự động hoặc thuê bên ngoài cho một số hoạt động không. Đây chính là một quá trình thực tế được thực hiện bởi lãnh đạo công ty kết hợp với các chuyên gia và nhà quản lý của các phòng ban gián tiếp.

6. Giống như một dự án, bước cuối cùng là thực hiện các thay đổi đã được thảo luận và quyết định ở năm bước trên.

Những yếu tố tạo nên thành công của một dự án OVA

  • Mục tiêu của doanh nghiệp được xác định rõ ràng
  • Công ty có cấu trúc tổ chức phù hợp
  • Phạm vi của OVA đã được xác định
  • Không có các dự án khác liên quan hoặc làm gián đoạn OVA
  • Có sự ủng hộ đầy đủ trong toàn thể công ty

Kết luận

Trong khi kết quả OVA thường được biểu hiện bằng con số thống kê thì trái lại phần lớn dữ liệu thu thập được mang tính định tính.

Do những dữ liệu cần có thu được từ nhân viên mà chính công việc của họ có thể là hoạt động không cần thiết, sẽ rất hữu ích nếu sử dụng so chuẩn để đánh giá dữ liệu được cung cấp.

Những trở ngại tiềm tàng khác của OVA còn là

  • Thiếu thông tin và dữ liệu
  • Thiếu hỗ trợ cho các kết quả và lập luận
  • Thiếu hỗ trợ thực hiện

Các nhà quản lý lẫn phân tích cần làm cho quá trình thực hiện dễ dàng, giúp mọi người tham gia sâu đến mức họ cho rằng các kế hoạch do họ tự vạch ra sẽ là một đóng góp quan trọng đối với thành công của OVA.

Theo những mô hình quản trị kinh điển

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