Augustine Tsang Making Presentation at INFOR Performance Management Seminar

Augustine Tsang Making Presentation at INFOR Performance Management Seminar

曾志祥於INFOR集團績效管理研討會中演講

Augustine Tsang, Director of Prosmart Consultants Limited made a presentation on “Activity Based Management – A Powerful Tool for Performance Management” as guest speaker in a seminar on effective Performance Management through Planning, Budgeting and Forecasting organized by INFOR, Prosmart’s business partner, third largest enterprise software company worldwide with annual revenue in excess of US$ 2.3 billion, 70,000 customers in 100 countries. The seminar was held on 10 July 2008 (Thursday) at Pacific Place Conference Centre, One Pacific Place, Admiralty, Hong Kong

綽越顧問有限公司董事曾志祥於２００８年７月１0日 (星期四)在香港金鐘太古廣場1期太古廣場會議中心由綽越業務夥伴, 國際性享譽盛名的INFOR集團舉辦有關透過計畫、預算及預測作有效績效管理的研討會中作嘉賓講者，作專題主講「ＡＢＣ成本會計管理　－　高效率的量度業績工具」。INFOR是世界第三大企業軟件公司, 全年收入超越23億美元,，客戶共7萬，來自100 個國家。。

Anthony Lam, INFOR’s Vice President, Financial Solutions – Asia making the opening address, setting the scene for the Performance Management seminar with an overview of INFOR’s businesses worldwide.

INFOR集團財務方案副總裁 - 亞洲區林謙益致開場白，啟動這次績效管理研討會，並介紹集團的環球業務。

Jimmy Poon, INFOR’s Business Consultant speaking on the features and benefits of key Performance Management solutions and their linkages with business strategy, budgeting and Balanced Scorecard.

INFOR集團業務顧問潘國生講解主打績效管理方案的特色與效益，及各方案與業務策略、預算和平衡計分表的連接。

The audience attending the seminar.

出席研討會的嘉賓。

Augustine Tsang outlining the contents of his presentation on Activity Based Management – A Powerful Tool for Performance Measurement.

曾志祥概述ABM管理　－　高效率量度績效工具的演講內容。

Distinguishing between Activity-Based Costing (ABC) and Activity-Based Management (ABM) and the circumstances under which ABC becomes ABM in making strategic and operational decisions.

指出活動成本為基礎的會計（ABC）和以活動為基礎作管理（ABM）的區別，並在什麼情況下ABC變成ABM，應用於策略上及營運上的決定。

The objectives of ABM in reducing cost drivers and non-value added activities to improve efficiency, quality, supply chain cycle and profitability

指出以活動成本為基礎作管理(ABM)的目的，就是減低開支及非增值活動，以改善效率、質素、供應鏈週期及利潤率。

The relationship between resources, activity and cost object demonstrated under FMCG’s retail chain

在快流消費品零售連鎖的運作情況下示範資源、活動及成本對象之間的關係。

Explaining the 180/20 Rule of customers making profit contribution under ABM as against the 80/20 rule under traditional cost accounting.

解釋以活動為基礎作管理（ABM）中推算客戶利潤貢獻的180/20規律，有別於傳統成本會計情況下的80/20規律。

Presenting an example of activity based management using warehouse operations under retail & distribution industry to demonstrate the relevant cost drivers being used for costing the series of key activities within warehouse.

講解以活動為基礎作管理的實例，採用零售及配送行業內的倉庫營運作示範，指出一系列的倉庫活動相關開支的計算方法

Highlighting the key elements and timeframe involved for successful implementation of ABC/M, especially as a first-time implementation project.

解釋以活動為基礎作管理（ABM）中推算客戶利潤貢獻的180/20規律，有別於傳統成本會計情況下的80/20規律。

Jimmy Poon presenting a souvenir to Augustine Tsang at the end of his presentation.

於演講完畢時潘國生致送紀念品給曾志祥。