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‫ﺑﺮﺭﺳﻲ ﻣﺸﻜﻼﺕ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﺑﺮﻣﺒﻨﺎﻱ ﻓﻌﺎﻟﻴﺖ )‪(ABC‬‬ ‫ﻭ ﭼﮕﻮﻧﮕﻲ ﺍﺟﺘﻨﺎﺏ ﺍﺯ ﺁﻧﻬﺎ‬

‫ﻓﺎﻃﻤﻪ ﻣﺤﻤﻮﺩﻱ‬

‫ﭼﻜﻴﺪﻩ‪:‬‬ ‫‪ ABC‬ﺑﺮﺍﻱ ﺗﺠﺰﻳﻪ ﻭ ﺗﺤﻠﻴﻞ ﺑﺮﻧﺎﻣﻪﺭﻳﺰﻱ ﺍﺳﺘﺮﺍﺗﮋﻳﻚ ﻭ ﺍﺭﺯﻳﺎﺑﻲ ﻋﻤﻠﻜﺮﺩ ﺑﻜﺎﺭ ﻣﻲﺭﻭﺩ ﻭ‬ ‫ﺑﻌﻨﻮﺍﻥ ﻳﻚ ﺍﺑﺰﺍﺭ ﻣﺴﺘﻘﻞ ﻭ ﺩﺭ ﻋﻴﻦ ﺣﺎﻝ ﻛﺎﻣﻞ ﻋﻤﻞ ﻧﻤﻮﺩﻩ ﻭ ﻫﺰﻳﻨﻪﻫﺎ ﺭﺍ ﺑﺴﻴﺎﺭ ﺩﻗﻴﻖﺗﺮ‬ ‫ﺩﺭ ﻣﻘﺎﻳﺴﻪ ﺑﺎ ﺭﻭﺷﻬﺎﻱ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﺑﺼﻮﺭﺕ ﺳﻨﺘﻲ ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ‪ .‬ﻫﺰﻳﻨﻪﻳﺎﺑﻲ‬ ‫ﺑﺮﻣﺒﻨﺎﻱ ﻓﻌﺎﻟﻴﺖ ﻳﻚ ﻣﺪﻝ ﺍﻧﻌﻄﺎﻑﭘﺬﻳﺮ ﻭ ﺩﺭ ﻋﻴﻦ ﺣﺎﻝ ﻳﻜﭙﺎﺭﭼﻪ ﻣﻲﺑﺎﺷﺪ ﻛﻪ ﺍﺳﺘﺮﺍﺗﮋﻱ‬ ‫ﻭ ﻛﺎﺭﺕ ﺍﻣﺘﻴﺎﺯﻱ ﻣﺘﻮﺍﺯﻥ ﺭﺍ ﻫﻤﺎﻫﻨﮓ ﻣﻲﻧﻤﺎﻳﺪ‪.‬‬ ‫ﻟﺬﺍ ﺗﺤﻘﻴﻖ ﺣﺎﺿﺮ ﺑﻪ ﺑﺮﺭﺳﻲ ﻣﺸﻜﻼﺕ ﭘﺮﻭﮊﻩ ‪ ABC‬ﻣﻲﭘﺮﺩﺍﺯﺩ ﻭ ﺗﻼﺵ ﺑﺮ ﺍﻳﻦ‬ ‫ﺍﺳﺖ ﻛﻪ ﻣﺪﻳﺮﺍﻥ ﭘﺮﻭﮊﻩ ﻋﻠﺖﻫﺎﻱ ﻋﺪﻡ ﭘﺬﻳﺮﺵ ‪ ABC‬ﻭ ﺟﻮﺍﻧﺐ ﻻﺯﻡ ﺑﺮﺍﻱ ﺣﺼﻮﻝ‬ ‫ﻣﻮﻓﻘﻴﺖ ﺭﺍ ﺗﻌﻴﻴﻦ ﻧﻤﺎﻳﻨﺪ‪.‬‬ ‫ﺩﻻﻳﻞ ﺩﺍﻣﻨﻪ ﻣﺸﻜﻼﺕ ﺍﺯ ﻃﺮﺡ ﺿﻌﻴﻒ ﻣﻌﻤﺎﺭﻱ ﻣﺪﻝ ‪ ABC‬ﮔﺮﻓﺘﻪ ﺗﺎ ﻧﺎﺩﻳﺪﻩ‬ ‫ﮔﺮﻓﺘﻦ ﺳﻄﺢ ﻣﻘﺎﻭﻣﺖ ﻛﺎﺭﺑﺮﺍﻥ ﺩﺍﺩﻩﻫﺎﻱ ‪ ABC‬ﺑﺮﺍﻱ ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﻣﺘﺪﻟﻮﮊﻱ‬ ‫ﺣﺴﺎﺑﺪﺍﺭﻱ ﺟﺪﻳﺪ ﻧﻤﺎﻳﺎﻥ ﺷﻮﺩ‪.‬‬ ‫ﺑﺴﻴﺎﺭﻱ ﺍﺯ ﻧﻘﺼﻬﺎ ﺩﺭ ﻧﺘﻴﺠﻪ ﻋﺪﻡ ﺩﺭﻙ ﺍﻋﻀﺎﻱ ﺗﻴﻢ ﭘﺮﻭﮊﻩ ﺑﻮﺟﻮﺩ ﺁﻣﺪﻩ ﺍﺳﺖ ﻭ ﺑﺎﻳﺪ‬ ‫ﺗﻘﺮﻳﺒﺎً ﺗﻤﺎﻡ ﻣﺸﻜﻼﺕ ﺑﺎﻟﻘﻮﻩ ﻣﻮﺭﺩ ﺑﺮﺭﺳﻲ ﻗﺮﺍﺭ ﮔﻴﺮﺩ ﺗﺎ ﺑﻪ ﺳﻄﺢ ﺁﻏﺎﺯﻳﻦ ﻣﻮﻓﻘﻴﺖ ﺭﺳﻴﺪ‬ ‫ﻛﻪ ﺩﺭ ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﻛﺎﺭﺑﺮﺍﻥ ﺑﻪ ﻛﺎﺭ ﺧﻮﺩ ﺍﺩﺍﻣﻪ ﻣﻲﺩﻫﻨﺪ ﺗﺎ ﺩﺍﺩﻩﻫﺎ ﺭﺍ ﺩﻭﺑﺎﺭﻩ ﺑﻜﺎﺭ ﮔﺮﻓﺘﻪ ﻭ‬ ‫ﺩﺭ ﻓﻮﺍﺻﻞ ﺯﻣﺎﻧﻲ ﻣﻌﻴﻦ ﺁﻧﻬﺎ ﺭﺍ ﺑﻪ ﺭﻭﺯ ﺩﺭﺁﻭﺭﻧﺪ‪.‬‬


‫ﻧﺘﺎﻳﺞ ﺣﺎﺻﻞ ﺍﺯ ﺍﻳﻦ ﺗﺤﻘﻴﻖ ‪ ۴‬ﻣﻘﻮﻟﻪ ﺫﻳﻞ ﺭﺍ ﻛﻪ ﻣﻨﺠﺮ ﺑﻪ ﺷﻜﺴﺖ ﭘﺮﻭﮊﻩ ‪ABC‬‬

‫ﻣﻲﮔﺮﺩﺩ ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ‪:‬‬

‫‪ (۱‬ﻣﻌﻤﺎﺭﻱ ﻭ ﻃﺮﺍﺣﻲ ﺳﺎﺧﺘﺎﺭ ﻣﺪﻝ ‪ABC‬‬

‫‪ (۲‬ﺍﻧﺘﺨﺎﺏ ﻭ ﺟﻤﻊﺁﻭﺭﻱ ﺩﺍﺩﻩﻫﺎﻱ ﻫﺰﻳﻨﻪﺳﺎﺯ‬ ‫‪ (۳‬ﺑﻜﺎﺭﮔﻴﺮﻱ ﻭ ﺍﻧﺘﮕﺮﺍﻝﮔﻴﺮﻱ ﺩﺍﺩﻩﻫﺎ‬ ‫‪ (۴‬ﭘﺸﺘﻴﺒﺎﻧﻲ ﻣﺪﻳﺮﻳﺖ ﻭ ﻛﺎﺭﻛﻨﺎﻥ‬ ‫ﻟﺬﺍ ﭘﻴﺸﻨﻬﺎﺩ ﮔﺮﺩﻳﺪﻩ ﺍﺳﺖ ﻛﻪ ﺑﺮﺍﻱ ﺍﺟﺘﻨﺎﺏ ﺍﺯ ﻣﺸﻜﻼﺕ ﻋﻨﻮﺍﻥ ﺷﺪﻩ ﺑﺎﻳﺪ ﻣﻮﺍﺭﺩ‬ ‫ﻣﻄﺮﻭﺣﻪ ﺭﺍ ﺑﻄﻮﺭ ﻫﻤﺎﻫﻨﮓ ﺑﻜﺎﺭ ﺑﺮﺩ ﻭ ﺑﻪ ﺗﻤﺎﻣﻲ ﻗﺴﻤﺖ ﺗﻮﺟﻪ ﻧﻤﻮﺩ ﻭ ﻧﺒﺎﻳﺪ ﻳﻚ ﻳﺎ‬ ‫ﭼﻨﺪ ﻗﺴﻤﺖ ﺭﺍ ﻧﺎﺩﻳﺪﻩ ﮔﺮﻓﺖ‪.‬‬ ‫ﻭﺍﮊﻩﻫﺎﻱ ﻛﻠﻴﺪﻱ‪ :‬ﻫﺰﻳﻨﻪ ﺑﺮﻣﺒﻨﺎﻱ ﻓﻌﺎﻟﻴﺖ ـ ﻣﺪﻳﺮﻳﺖ ﻫﺰﻳﻨﻪ ﺑﺮﻣﺒﻨﺎﻱ ﻓﻌﺎﻟﻴﺖ ـ‬ ‫ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎ ـ ﺍﻧﺘﮕﺮﺍﻝﮔﻴﺮﻱ ﺩﺍﺩﻩﻫﺎ‬ ‫‪ -۱‬ﻣﺸﻜﻼﺕ ﻣﺮﺑﻮﻁ ﺑﻪ ﻣﻌﻤﺎﺭﻱ ﻭ ﻃﺮﺍﺣﻲ ﺳﺎﺧﺘﺎﺭ ﻣﺪﻝ ‪ABC‬‬

‫ﻃﺮﺍﺣﻲ ﻣﺪﻝ ﻛﻢ ﻛﻴﻔﻴﺖ ‪ ABC‬ﻧﺘﺎﻳﺞ ﻛﻢ ﻛﻴﻔﻴﺘﻲ ﺭﺍ ﺑﻪ ﺩﻧﺒﺎﻝ ﺧﻮﺍﻫﺪ ﺩﺍﺷﺖ ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩ‬ ‫ﺍﺯ ﭘﺮﻭﮊﻩ ‪ ABC‬ﻣﻴﺘﻮﺍﻥ ﺑﺮ ﺑﺴﻴﺎﺭﻱ ﺍﺯ ﻣﻮﺍﻧﻊ ﻣﺪﻳﺮﻳﺖ ﺗﻐﻴﻴﺮ ﺭﻓﺘﺎﺭ ﻏﻠﺒﻪ ﻧﻤﻮﺩ‪ .‬ﺩﺍﺷﺘﻦ ﻳﻚ‬ ‫ﻃﺮﺡ ﻗﻴﻤﺖ ﻭﺍﻗﻌﻲ ﺗﻤﺎﻡ ﺷﺪﻩ ﺍﺯ ﻣﺪﻝ ‪ ABC‬ﻧﻪ ﺗﻨﻬﺎ ﺑﻪ ﺭﻓﻊ ﻣﺸﻜﻼﺕ ﺳﺎﺯﻣﺎﻧﻲ ﻛﻤﻜﻲ‬ ‫ﻧﺨﻮﺍﻫﺪ ﻛﺮﺩ ﺑﻠﻜﻪ ﺭﻭﻧﺪ ﺁﻧﺮﺍ ﻣﺸﻜﻞﺗﺮ ﻣﻲﺳﺎﺯﺩ‪.‬‬

‫‪ -‬ﺩﻗﺖ ﻭ ﺻﺤﺖ‬


‫ﻳﻜﻲ ﺍﺯ ﺍﺷﺘﺒﺎﻫﺎﺕ ﺭﺍﻳﺞ ﺩﺭﺑﺎﺭﻩ ﻃﺮﺍﺣﻲ ﺳﺎﺧﺘﺎﺭ ﻣﺪﻝ ‪ ABC‬ﻭ ﻣﻌﻤﺎﺭﻱ ﺁﻥ ﺍﻳﻨﺴﺖ ﻛﻪ‬ ‫ﺩﻗﺖ ﺩﺍﺩﻩﻫﺎ ﺭﺍ ﻫﻢ ﺍﺭﺯ ﺻﺤﺖ ﺩﺍﺩﻩﻫﺎ ﺩﺭ ﻧﻈﺮ ﮔﺮﻓﺘﻪ ﺷﻮﺩ‪ .‬ﺍﮔﺮ ﺍﻃﻼﻋﺎﺕ ﻏﻴﺮﺩﻗﻴﻘﻲ ﺍﺯ‬ ‫ﺩﺍﺩﻩﻫﺎ ) ﻣﺎﻧﻨﺪ ﻣﻴﺰﺍﻥ ﺳﺎﻋﺖ ﻛﺎﺭ ﻛﺎﺭﮔﺮﺍﻥ ( ﺟﻤﻊﺁﻭﺭﻱ ﺷﻮﺩ ﻣﻮﺟﺐ ﺍﺯ ﺑﻴﻦ ﺭﻓﺘﻦ ﻛﻠﻴﻪ‬ ‫ﻫﺰﻳﻨﻪﻫﺎ ﺷﺪﻩ ﻭ ﺩﺭ ﻧﺘﻴﺠﻪ ﻧﻤﻴﺘﻮﺍﻥ ﻃﺮﺡ ﺩﻗﻴﻘﻲ ﺭﺍ ﺍﺭﺍﺋﻪ ﻧﻤﻮﺩ‪ .‬ﻋﻼﻭﻩ ﺑﺮ ﺁﻥ ﺩﺭ ﺻﻮﺭﺕ‬ ‫ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺩﺍﺩﻩﻫﺎﻱ ﻏﻴﺮﺩﻗﻴﻖ ﻫﺰﻳﻨﻪﺳﺎﺯ ﻓﻌﺎﻟﻴﺖ‪ ،‬ﻧﺘﺎﻳﺞ ﻫﺰﻳﻨﻪ ﺷﺪﻩ ﻣﺤﺼﻮﻝ ﻭ ﻣﺸﺘﺮﻱ‬ ‫ﺣﺘﻲ ﺑﻪ ﻣﺮﺍﺗﺐ ﺑﺪﺗﺮ ﺧﻮﺍﻫﺪ ﺷﺪ‪.‬‬ ‫ﺗﻴﻢ ﻫﺎﻱ ﭘﺮﻭﮊﻩ ‪ ABC‬ﺑﺮﺍﻱ ﺳﺎﺧﺘﻦ ﻣﺪﻟﻬﺎﻱ ﺑﺴﻴﺎﺭ ﺑﺰﺭﮒ ﺷﻨﺎﺧﺘﻪ ﺷﺪﻩ ﻫﺴﺘﻨﺪ ﻛﻪ‬ ‫ﺣﺪﺍﻗﻞ ﺩﺭ ﺍﺑﺘﺪﺍ ﺑﻨﻈﺮ ﻣﻲﺭﺳﺪ ﺑﺮﺍﻱ ﺣﻞ ﻣﺸﻜﻼﺕ ﻋﻤﺪﻩ ﻳﻚ ﺳﺎﺯﻣﺎﻥ ﻻﺯﻡ ﺍﺳﺖ‪ .‬ﺭﻳﺸﻪ‬ ‫ﺍﻳﻦ ﻣﺸﻜﻞ ﺑﻪ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺣﺪﺱ ﻭ ﮔﻤﺎﻥ ﺑﻪ ﺟﺎﻱ ﺣﻘﺎﻳﻖ ﻭ ﻫﺮ ﺧﻄﺎﻳﻲ ﻛﻪ ﻧﺎﺷﻲ ﺍﺯ‬ ‫ﺁﻧﻬﺎﺳﺖ‪ ،‬ﻣﺮﺑﻮﻁ ﻣﻲﺷﻮﺩ‪ .‬ﺣﺴﺎﺑﺪﺍﺭﺍﻥ ﺩﺭ ﺻﺪﺩ ﻫﺴﺘﻨﺪ ﺗﺎ ﮔﺰﺍﺭﺷﺎﺕ ﻣﺎﻟﻲ ﺭﺍ ﺑﺮﺍﻱ‬ ‫ﺍﺳﺘﻔﺎﺩﻩﻛﻨﻨﺪﮔﺎﻥ ﻣﺮﺑﻮﻃﻪ ﻓﺮﺍﻫﻢ ﻧﻤﺎﻳﻨﺪ‪ ،‬ﺍﻃﻼﻋﺎﺕ ﺍﻳﻦ ﮔﺰﺍﺭﺷﺎﺕ ﺑﺎﻳﺪ ﺑﺼﻮﺭﺕ ﺧﻼﺻﻪ ﻭ‬ ‫ﺧﻮﺍﻩ ﺑﺼﻮﺭﺕ ﻣﺒﺴﻮﻁ ﺩﻗﻴﻖ ﺑﺎﺷﺪ‪ .‬ﺣﺴﺎﺑﺪﺍﺭﺍﻥ ﻣﻲﺩﺍﻧﻨﺪ ﺩﺭ ﺻﻮﺭﺕ ﻭﺭﻭﺩ ﺩﺍﺩﻩﻫﺎﻱ ﻏﻠﻂ‬ ‫ﻫﺮﮔﻮﻧﻪ ﺧﺮﻭﺟﻲ ﻧﻴﺰ ﻏﻠﻂ ﺑﻮﺩﻩ ﻭ ﻧﻤﻲﺗﻮﺍﻥ ﺍﺯ ﺁﻧﻬﺎ ﺍﺳﺘﻔﺎﺩﻩ ﻛﺮﺩ ﻭ ﻛﺎﺭﺑﺮﺩ ﺩﺍﺩﻩﻫﺎﻱ ﻏﻠﻂ‬ ‫ﻧﺘﻴﺠﻪ ﻋﻜﺲ ﺩﺍﺭﺩ‪.‬‬ ‫ﺩﺭ ﻧﺘﻴﺠﻪ ﻫﻨﮕﺎﻡ ﻃﺮﺍﺣﻲ ﻭ ﺑﻜﺎﺭﮔﻴﺮﻱ ﻳﻚ ﺳﻴﺴﺘﻢ ‪ ، ABC‬ﻃﺒﻴﻌﺘﺎً ﺣﺴﺎﺑﺪﺍﺭﺍﻥ‬ ‫ﻓﺮﺽ ﺭﺍ ﺑﺮ ﺍﻳﻦ ﻣﻲﮔﺬﺍﺭﻧﺪ ﻛﻪ ﺩﺍﺩﻩﻫﺎ ﻗﺎﺑﻞ ﺩﺭﻙ ﺑﻮﺩﻩ ﻭ ﺟﻤﻊﺁﻭﺭﻱ ﺩﺍﺩﻩﻫﺎ ﺑﻪ ﺩﻗﺖ‬ ‫ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺍﺳﺖ‪ .‬ﺩﺭ ﺻﻮﺭﺕ ﻛﺴﺐ ﺍﻃﻼﻋﺎﺕ ﺟﺰﺋﻲ ﺩﺭﺑﺎﺭﻩ ﺍﻓﺮﺍﺩ ﻭ ﻣﺤﻴﻂ ﻣﻲﺗﻮﺍﻥ‬ ‫ﺣﻘﺎﻳﻖ ﻣﺮﺑﻮﻃﻪ ﺭﺍ ﺑﻴﺎﻥ ﻛﺮﺩﻩ ﻭ ﺑﻪ ﻫﺮ ﭘﺮﺳﺶ ﺩﺭ ﺧﺼﻮﺹ ﺧﻼﺻﻪ ﺩﺍﺩﻩﻫﺎ ﺟﻮﺍﺏ ﺩﺍﺩ‪.‬‬ ‫ﺑﻪ ﻫﺮ ﺣﺎﻝ ﻫﺮ ﮔﻮﻧﻪ ﻭﺭﻭﺩﻱ ﻏﻠﻂ ﺑﺪﻳﻦ ﻣﻔﻬﻮﻡ ﻧﻴﺴﺖ ﻛﻪ ﺧﺮﻭﺟﻴﻬﺎﻱ ﻏﻠﻂ ﺭﺍ‬ ‫ﺑﺪﻧﺒﺎﻝ ﺧﻮﺍﻫﺪ ﺩﺍﺷﺖ ﻭ ﻫﻤﻴﺸﻪ ﻧﻤﻴﺘﻮﺍﻥ ﮔﻔﺖ ﻛﻪ ﺻﺤﺖ ﺩﺍﺩﻩﻫﺎ ﻧﺎﺷﻲ ﺍﺯ ﺩﻗﺖ ﺁﻧﻬﺎﺳﺖ‪.‬‬ ‫ﺑﺴﻴﺎﺭﻱ ﺍﺯ ﺟﺎﻫﺎ ﺍﻳﻨﮕﻮﻧﻪ ﻧﻴﺴﺖ‪ .‬ﺍﻣﺎ ﺩﺭ ﻣﻮﺭﺩ ‪ ABC‬ﺍﻳﻦ ﻣﺴﺌﻠﻪ ﻓﺮﻕ ﻣﻲﻛﻨﺪ ﻭ ﭘﻴﺎﻣﺪ‬ ‫ﻭﺍﻗﻌﻲ ﺧﻄﺎ ﻫﻨﮕﺎﻡ ﺗﻮﺯﻳﻊ ﻫﺰﻳﻨﻪﻫﺎ ﺑﻪ ﺍﻳﻦ ﻣﻌﻨﺎﺳﺖ ﻛﻪ ﺑﺮﺧﻲ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎ‪ ،‬ﻫﺪﻑ ﻧﻬﺎﻳﻲ‬ ‫ﺭﺍ ﺯﻳﺎﺩ ﻗﻴﻤﺖ ﮔﺬﺍﺭﻱ ﻛﺮﺩﻩﺍﻧﺪ ﺩﺭ ﺻﻮﺭﺗﻴﻜﻪ ﺑﻘﻴﻪ ﺁﻧﻬﺎ ﻛﻢ ﻗﻴﻤﺖﮔﺬﺍﺭﻱ ﺷﺪﻩﺍﻧﺪ‪ .‬ﺍﻳﻦ‬ ‫ﺑﺎﺯﻱ ﻣﺮﺑﻮﻁ ﺑﻪ ﺧﻄﺎﻱ ﺻﻔﺮ ﺍﺳﺖ ﻭ ﺳﺮﺍﻧﺠﺎﻡ ‪ ۱۰۰‬ﺩﺭﺻﺪ ﻫﺰﻳﻨﻪﻫﺎ ﻫﻤﻴﺸﻪ ﺑﻪ ﻃﻮﺭ‬ ‫ﻛﺎﻣﻞ ﺑﻪ ﻫﺮ ﻛﺎﺭ ﺗﺨﺼﻴﺺ ﺧﻮﺍﻫﻨﺪ ﻳﺎﻓﺖ‪ .‬ﺷﻜﻞ ‪ ۱‬ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ ﻛﻪ ﭼﮕﻮﻧﻪ ‪ABC‬‬


‫ﺑﺎﺯﺩﻩﻫﺎﻱ ﺗﻘﻠﻴﻞ ﻳﺎﻓﺘﻪ ﺭﺍ ﺑﺮﺍﻱ ﮔﺴﺘﺮﺵ ﻫﺮ ﭼﻪ ﺑﻴﺸﺘﺮ ﻛﺎﺭﻫﺎﻱ ﺍﺟﺮﺍﻳﻲ ﺑﺮﺍﺳﺎﺱ ﺧﻄﺎﻫﺎ‬ ‫ﺍﻳﺠﺎﺩ ﻣﻲﻛﻨﺪ‪.‬‬ ‫ﺷﻜﻞ »‪ «۱‬ﻣﻨﺤﻨﻲ ﺑﺎﺯﺩﻩﻫﺎﻱ ﺧﻄﺎﻱ ﺗﻘﻠﻴﻞ ﻳﺎﻓﺘﻪ‬

‫ﭼﮕﻮﻧﻪ ﻣﻲﺗﻮﺍﻥ ﺧﻄﺎ ﺭﺍ ﺍﺯ ﺑﻴﻦ ﺑﺮﺩ؟ ﺩﺭ ‪ ABC‬ﺍﺑﺘﺪﺍ ﻫﺰﻳﻨﻪﻫﺎ ﺑﻪ ﻓﻌﺎﻟﻴﺖﻫﺎ‬ ‫ﺗﻘﺴﻴﻢﺑﻨﺪﻱ ﻣﻲﮔﺮﺩﻧﺪ ﻭ ﺳﭙﺲ ﺑﻪ ﻧﺴﺒﺖ ﺗﺄﺛﻴﺮ ﺑﺎﺯﺗﺎﺏ ﻣﺼﺮﻑ‪ ،‬ﻫﺰﻳﻨﻪ ﻫﺮ ﻓﻌﺎﻟﻴﺖ‬ ‫ﻣﺸﺨﺺ ﻣﻲﮔﺮﺩﺩ‪ .‬ﻳﻌﻨﻲ ﺗﻤﺎﻡ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻋﻤﻠﻜﺮﺩ ﭘﺲ ﺍﺯ ﺍﻳﻨﻜﻪ ﺗﻘﺴﻴﻢﺑﻨﺪﻱ ﺷﺪﻧﺪ ﺑﻪ‬ ‫ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪ ﺍﺭﺗﺒﺎﻁ ﭘﻴﺪﺍ ﻣﻲﻛﻨﻨﺪ‪ .‬ﺗﺨﺼﻴﺺ ﻫﺮﮔﻮﻧﻪ ﻓﻌﺎﻟﻴﺘﻲ ﺑﺎ ﻛﻠﻴﻪ ﺍﻫﺪﺍﻑ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺁﻥ ﻣﻤﻜﻦ ﺍﺳﺖ ﺩﺍﺭﺍﻱ ﺧﻄﺎ ﺑﺎﺷﺪ‪ .‬ﺍﻣ‪‬ﺎ ﻫﺪﻑ ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ‬ ‫ﺗﺨﺼﻴﺺ ﻧﺴﺒﺖ ﺑﻪ ﻓﻌﺎﻟﻴﺖ ﻣﻮﺭﺩ ﻧﻈﺮ ﻣﺘﻌﺎﺩﻝ ﺑﺎﺷﻨﺪ ﻭ ﭼﻨﺎﻧﭽﻪ ﻫﻤﺪﻳﮕﺮ ﺭﺍ ﻧﻘﺺ ﻛﻨﻨﺪ‪،‬‬ ‫ﺩﺭ ﺣﻘﻴﻘﺖ ﻗﺎﻧﻮﻥ ﺍﺻﻼﺡ ﺧﻄﺎ ﺗﺄﺛﻴﺮ ﺧﻮﺩ ﺭﺍ ﻣﻲﮔﺬﺍﺭﺩ‪ .‬ﻫﺮﮔﻮﻧﻪ ﺧﻄﺎﻱ ﻫﺰﻳﻨﻪﮔﺬﺍﺭﻱ‬ ‫ﻛﻤﺘﺮ ﻳﺎ ﻫﺰﻳﻨﻪﮔﺬﺍﺭﻱ ﺑﻴﺸﺘﺮ ﻧﺘﻴﺠﻪ ﺑﻲ ﻓﺎﻳﺪﻩﺍﻱ ﺭﺍ ﺧﻮﺍﻫﺪ ﺩﺍﺷﺖ‪.‬‬


‫ﺍﮔﺮ ﺍﺯ ﻳﻚ ﺣﺴﺎﺑﺪﺍﺭ ﺩﺭ ﻣﻮﺭﺩ ﻋﻠّﺖ ﺍﺻﻠﻲ ﺩﻗﺖ ‪ ، ABC‬ﺩﺭ ﺧﺼﻮﺹ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ‬ ‫ﻣﻨﺒﻊ )ﺑﻄﻮﺭ ﻣﺜﺎﻝ ﺑﺮﮔﻪﻫﺎﻱ ﮔﺰﺍﺭﺷﺎﺕ ﻛﺎﺭﻱ ﻛﺎﺭﻛﻨﺎﻥ( ﻳﺎ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻓﻌﺎﻟﻴﺘﻲ ﺳﺌﻮﺍﻝ‬ ‫ﺷﻮﺩ‪ ،‬ﻣﻌﻤﻮﻻً ﭘﺎﺳﺦ ﺁﻧﻬﺎ ﻫﻤﺎﻥ ﭘﺎﺳﺦ ﭘﻴﺸﻴﻦ ﺍﺳﺖ‪ .‬ﻣﻨﻄﻖ ﺣﺴﺎﺑﺪﺍﺭﺍﻥ ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﺩﺭ‬ ‫ﺻﻮﺭﺕ ﻭﺭﻭﺩ ﺩﺍﺩﻩﻫﺎﻱ ﻧﺎﺩﺭﺳﺖ ﺍﻭﻟﻴﻪ‪ ،‬ﻧﺘﺎﻳﺞ ﻧﺎﺩﺭﺳﺘﻲ ﺭﺍ ﻧﻴﺰ ﺑﻪ ﺩﻧﺒﺎﻝ ﺧﻮﺍﻫﺪ ﺩﺍﺷﺖ‪ .‬ﺍﻳﻦ‬ ‫ﻳﻚ ﺩﺭﻙ ﻣﺘﻘﺎﺑﻞ ﺍﺳﺖ‪ .‬ﺑﻪ ﺧﺎﻃﺮ ﺍﻳﻨﻜﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻌﺎﻟﻴﺖ ﺑﻪ ﺻﻮﺭﺕ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻫﺪﻑ‬ ‫ﺩﺭﻣﻲﺁﻳﻨﺪ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻓﻌﺎﻟﻴﺖ ﺗﺄﺛﻴﺮ ﺑﻴﺸﺘﺮﻱ ﺑﺮ ﺩﻗﺖ ﻛﺎﺭ ﺩﺍﺭﻧﺪ ﻭ ﺑﺮﺍﻱ ﻫﻤﺨﻮﺍﻧﻲ‬ ‫ﺩﻗﻴﻖ ﻛﺎﺭﻫﺎ ﺑﺎ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻫﺪﻑ ﺑﺎﻳﺪ ﻧﺰﺩﻳﻜﺘﺮ ﺑﺎﺷﻨﺪ‪.‬‬ ‫ﺑﻪ ﻛﺎﺭﮔﻴﺮﻱ ﺧﻄﺎ ﻭ ﺩﻗﺖ ﺑﺎﻳﺪ ﺑﻪ ﺷﻜﻞ ﺟﺪﻱ ﺻﻮﺭﺕ ﮔﻴﺮﺩ‪ .‬ﻣﺘﺄﺳﻔﺎﻧﻪ‪ ،‬ﺑﺴﻴﺎﺭﻱ ﺍﺯ‬ ‫ﺳﺎﺯﻣﺎﻧﻬﺎ ﺍﺯ ﺗﺠﺮﺑﻪ ﺣﺎﺻﻞ ﺍﺯ ﺍﻃﻼﻋﺎﺕ ﻣﺒﺘﻨﻲ ﺑﺮ ﻓﻌﺎﻟﻴﺖ ﺍﺳﺘﻔﺎﺩﻩ ﻧﻤﻲﻛﻨﻨﺪ ﻭ ﺍﻳﻨﻬﺎ ﺑﻪ‬ ‫ﺧﺎﻃﺮ ﺑﺪﺑﻴﻨﻲ ﺗﻌﺪﺍﺩ ﺍﻧﺪﻛﻲ ﺍﺯ ﻣﺮﺩﻡ ﻭ ﺭﺍﻫﻨﻤﺎﻳﻲ ﻧﺎﺩﺭﺳﺖ ﺭﺩ ﻣﻲﺷﻮﻧﺪ‪ .‬ﺑﺮﺧﻲ ﺍﺯ‬ ‫ﺳﻴﺴﺘﻢﻫﺎﻱ ‪ ABC‬ﺑﻪ ﺍﻳﻦ ﺧﺎﻃﺮ ﻣﻮﻓﻖ ﻧﻴﺴﺘﻨﺪ ﻛﻪ ﺣﺴﺎﺑﺪﺍﺭﺍﻧﻲ ﻛﻪ ﺩﻗﺖ ﺯﻳﺎﺩﻱ ﺩﺭ ﻛﺎﺭ‬ ‫ﺩﺍﺭﻧﺪ ﻣﺪﻝ ‪ ABC‬ﺭﺍ ﺑﺴﻴﺎﺭ ﺣﺠﻴﻢ ﻭ ﭼﻨﺪﻳﻦ ﺑﺎﺭ ﻃﺮﺍﺣﻲ ﻧﻤﻮﺩﻩﺍﻧﺪ ﻛﻪ ﺯﻣﺎﻥ ﻭ ﺍﺣﺴﺎﺳﺎﺕ‬ ‫ﻛﺎﺭﻛﻨﺎﻥ ﺩﺭ ﺍﻳﻦ ﻣﺪﻝ ﺑﺸﺪ‪‬ﺕ ﻧﺎﺩﻳﺪﻩ ﮔﺮﻓﺘﻪ ﺷﺪﻩ ﺍﺳﺖ‪ .‬ﺍﻳﻦ ﺳﻴﺴﺘﻢﻫﺎﻱ ‪ABC‬‬ ‫ﺑﺮﺍﺳﺎﺱ ﻃﺮﺣﻬﺎﻳﻲ ﺳﺎﺧﺘﻪ ﺷﺪﻩﺍﻧﺪ ﻛﻪ ﺑﺎﺯﺩﻩ ﺩﻗﺖ ﻛﻤﻲ ﺩﺍﺭﻧﺪ ﻭ ﺍﻏﻠﺐ ﺍﻭﻗﺎﺕ ﺩﺭ ﺳﺎﺧﺘﻦ‬ ‫ﺳﻴﺴﺘﻤﻬﺎﻱ ‪ ، ABC‬ﺣﺴﺎﺑﺪﺍﺭﺍﻥ ﻓﺮﺽ ﺭﺍ ﺑﺮ ﺍﻳﻦ ﻣﻲﮔﺬﺍﺭﻧﺪ ﻛﻪ ﺩﺍﺩﻩﻫﺎﻱ ﺟﻤﻊﺁﻭﺭﻱ‬ ‫ﺷﺪﻩ ﺑﺎﻳﺪ ﺧﻴﻠﻲ ﺟﺰﺋﻲ ﻭ ﺑﺴﻴﺎﺭ ﺩﻗﻴﻖ ﺑﺎﺷﺪ‪.‬‬

‫‪ -‬ﺗﻤﺎﻳﺰ ﺑﻴﻦ ‪ ABC‬ﻭ ﻗﻴﻤﺖﮔﺬﺍﺭﻱ ﻓﺮﺍﻳﻨﺪ‬

‫ﺗﺼﻮﺭ ﻏﻠﻂ ﺩﻳﮕﺮ ﺍﻳﻨﺴﺖ ﻛﻪ ﺳﻴﺴﺘﻢ ‪ ABC‬ﻭ ﻗﻴﻤﺖﮔﺬﺍﺭﻱ ﻓﺮﺍﻳﻨﺪ ﻳﻜﻲ ﻫﺴﺘﻨﺪ‪.‬‬ ‫ﺗﻴﻢﻫﺎﻱ ﭘﺮﻭﮊﻩ ﺑﺎﻳﺪ ﺑﺎﻭﺭ ﻛﻨﻨﺪ ﻛﻪ ﺍﺭﺗﺒﺎﻁ ﺑﻴﻦ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻌﺎﻟﻴﺖ ﺑﻪ ﻓﺮﺍﻳﻨﺪﻫﺎﻱ ﻛﺎﺭ ﻭ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺧﺪﻣﺖ ﺑﻪ ﻣﺸﺘﺮﻳﺎﻥ ﺑﺎ ﺩﻗﺖ ﺗﺄﻣﻴﻦ ﮔﺮﺩﺩ‪ .‬ﺩﺭ ﺻﻮﺭﺗﻴﻜﻪ ﻳﻚ ﺗﻴﻢ ﭘﺮﻭﮊﻩ‬ ‫ﻫﺪﻑ ﭘﺮﻭﮊﻩ ﻭ ﻣﺰﻳﺘﻬﺎﻱ ﻣﻮﺭﺩ ﺍﻧﺘﻈﺎﺭ ﺁﻥ ﺭﺍ ﺑﻬﺘﺮ ﺩﺭﻙ ﻛﻨﺪ ﻧﺘﺎﻳﺞ ﺑﻬﺘﺮﻱ ﺍﺯ ﺣﺴﺎﺑﺪﺍﺭﻱ‬ ‫ﻓﻌﺎﻟﻴﺘﻬﺎﻳﺸﺎﻥ ﺣﺎﺻﻞ ﻣﻲﺷﺪ‪ .‬ﻳﻜﻲ ﺍﺯ ﺍﺷﺘﺒﺎﻫﺎﺕ ﺭﺍﻳﺞ ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﺑﺮﺧﻲ ﺍﺯ ﻣﺪﻳﺮﺍﻥ ﺑﻪ‬


‫ﺩﻧﺒﺎﻝ ﺗﺠﺰﻳﻪ ﻭ ﺗﺤﻠﻴﻞ ﺳﻮﺩﺑﺮﻱ ﺑﻮﺩﻩ ﺩﺭ ﺣﺎﻟﻴﻜﻪ ﺩﻳﮕﺮﺍﻥ ﺑﻪ ﺑﻬﺒﻮﺩ ﻓﺮﺍﻳﻨﺪ ﻋﻼﻗﻪﻣﻨﺪ‬ ‫ﻫﺴﺘﻨﺪ‪ .‬ﻛﻪ ﺍﻳﻦ ﺩﻭ ﻫﺪﻑ ﻣﺘﻔﺎﻭﺕ ﻣﻲﺑﺎﺷﻨﺪ‪ .‬ﻫﺮ ﭼﻨﺪ ﺣﺴﺎﺑﺪﺍﺭﻱ ﻓﻌﺎﻟﻴﺖ ﺑﺪﻳﻦ ﻣﻨﻈﻮﺭ‬ ‫ﺍﺳﺖ ﻛﻪ ﻫﺮ ﺩﻭ ﻫﺪﻑ ﺭﺍ ﺑﺮﺁﻭﺭﺩﻩ ﻧﻤﺎﻳﺪ ﻭﻟﻲ ﺟﻬﺖﮔﻴﺮﻱ ﺩﺍﺩﻩﻫﺎ ﺑﺮﺍﻱ ﻫﺮ ﺩﻭ ﻣﻘﻮﻟﻪ‬ ‫ﻣﺘﻔﺎﻭﺕ ﺍﺳﺖ‪ .‬ﺑﺮﺧﻲ ﺍﺯ ﺗﻴﻢﻫﺎﻱ ﭘﺮﻭﮊﻩ ‪ ABC‬ﺍﻳﻦ ﻇﺮﺍﻓﺖ ﺭﺍ ﻣﻮﺭﺩ ﺗﻮﺟﻪ ﻗﺮﺍﺭ ﻧﻤﻲﺩﻫﻨﺪ‪.‬‬ ‫ﺩﻭ ﻧﮕﺮﺵ ﺩﺭ ﺧﺼﻮﺹ ﻫﺰﻳﻨﻪﻫﺎ ﻭﺟﻮﺩ ﺩﺍﺭﺩ‪) .‬ﺩﻳﺪﮔﺎﻩ ﺍﺳﺘﺮﺍﺗﮋﻳﻚ ﺑﺮﺍﻱ ﺩﺭﻙ ﻣﻨﺎﻓﻊ‬ ‫ﻭ ﺩﻳﺪﮔﺎﻩ ﻛﺎﺭﺑﺮﺩﻱ ﺑﺮﺍﻱ ﺩﺭﻙ ﻓﺮﺍﻳﻨﺪﻫﺎ( ﻛﻪ ﻧﻴﺎﺯﻣﻨﺪ ﻓﻌﺎﻟﻴﺖ ﻛﺎﺭﻱ ﺑﺎ ﺩﺍﺩﻩﻫﺎﻱ ﻣﺸﺘﺮﻙ‬ ‫ﻭ ﺗﻘﺴﻴﻢ ﺷﺪﻩ ﻫﺴﺘﻨﺪ‪ .‬ﺍﻫﻤﻴﺖ ﻟﺰﻭﻡ ﺍﻳﻦ ﺩﻭ ﺩﻳﺪﮔﺎﻩ ﺑﻪ ﺍﻳﻦ ﺩﻟﻴﻞ ﺍﺳﺖ ﻛﻪ ﺩﻓﺎﺗﺮ ﻛﻞ ﻳﺎ‬ ‫ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺻﻨﺪﻭﻕ ﺍﺯ ﻧﻈﺮ ﺳﺎﺧﺘﺎﺭﻱ ﻧﻤﻲﺗﻮﺍﻧﺪ ﺩﺍﺩﻩﻫﺎﻱ ﻫﺰﻳﻨﻪ ﺭﺍ ﻓﺮﺍﻫﻢ ﻧﻤﻮﺩﻩ‬ ‫ﻭ ﺑﺪﺭﺳﺘﻲ ﺁﻧﺮﺍ ﺩﺭ ﺟﺮﻳﺎﻥ ﻗﺮﺍﺭﺩﺍﺩﻩ ﻭ ﻳﺎ ﺩﻭﺑﺎﺭﻩ ﺗﺨﺼﻴﺺ ﺩﻫﺪ‪.‬‬ ‫ﺍﮔﺮ ﻫﺪﻑ ﺗﺠﺰﻳﻪ ﻭ ﺗﺤﻠﻴﻞ ﺳﻮﺩﺁﻭﺭﻱ ﺑﺎﺷﺪ ﺁﻧﮕﺎﻩ ﻫﺰﻳﻨﻪﺳﺎﺯ ﻣﻨﺒﻊ‪ ،‬ﺗﻨﻮﻉ ﻣﺼﺮﻑ ﺭﺍ‬ ‫ﺑﻪ ﺗﺮﻛﻴﺒﻲ ﺍﺯ ﻣﺤﺼﻮﻻﺕ‪ ،‬ﻓﺮﺍﻭﺭﺩﻩﻫﺎﻱ ﮔﻮﻧﺎﮔﻮﻥ‪ ،‬ﺧﻄﻮﻁ ﺳﺮﻭﻳﺲ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﻭ ﻣﺸﺘﺮﻳﺎﻥ‬ ‫ﺗﻘﺴﻴﻢﺑﻨﺪﻱ ﻣﻲﻛﻨﺪ‪ .‬ﺍﺯ ﻃﺮﻑ ﺩﻳﮕﺮ ﺍﮔﺮ ﻫﺪﻑ ﺗﻴﻢ ﻣﺪﻳﺮﻳﺖ ﻓﺮﺍﻳﻨﺪ ﻛﺎﺭ ﺑﺎﺷﺪ‪ ،‬ﺩﺭﻙ ﻫﺮ‬ ‫ﭼﻪ ﺑﻴﺸﺘﺮ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻌﺎﻟﻴﺖ ﺍﻟﺰﺍﻣﻲ ﺍﺳﺖ‪ ،‬ﺍﻳﻦ ﻧﻪ ﺗﻨﻬﺎ ﺷﺎﻣﻞ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻌﺎﻟﻴﺖ ﻭ‬ ‫ﻣﻴﺰﺍﻥ ﺍﻫﻤﻴﺖ ﻭ ﻳﺎ ﺍﺟﺮﺍﻱ ﺁﻧﻬﺎﺳﺖ ﺑﻠﻜﻪ ﺑﺎ ﺯﻣﺎﻥ ﺍﻧﺠﺎﻡ ﻓﺮﺍﻳﻨﺪﻛﺎﺭﻱ ﻧﻴﺰ ﺍﺭﺗﺒﺎﻁ ﺩﺍﺭﺩ‪.‬‬ ‫ﺷﻜﻞ ‪ ۳‬ﻭ ‪ ۲‬ﺩﻭ ﺟﻬﺖ ﻣﺘﻔﺎﻭﺕ ﺭﺍ ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ ﺩﻳﺪﮔﺎﻩ ﻫﺰﻳﻨﻪ ﻭ ﺩﻳﺪﮔﺎﻩ ﻓﺮﺍﻳﻨﺪ‪ :‬ﺩﺭ‬ ‫ﺩﻳﺪﮔﺎﻩ ﻫﺰﻳﻨﻪ ‪ ABC‬ﺗﻨﻮﻉ ﺗﻘﺴﻴﻢ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﮔﻮﻧﺎﮔﻮﻥ ﻣﺮﺑﻮﻁ ﺑﻪ ﺗﺮﻛﻴﺐ ﺧﺮﻭﺟﻴﻬﺎ ـ‬ ‫ﻣﺤﺼﻮﻻﺕ ـ ﺧﻄﻮﻁ ﺳﺮﻭﻳﺲ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﻭ ﻣﺸﺘﺮﻳﺎﻥ )ﻳﻌﻨﻲ ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪ( ﺭﺍ ﻧﺸﺎﻥ‬ ‫ﻣﻲﺩﻫﺪ‪.‬‬


‫ﺩﺭ ﻣﻘﺎﺑﻞ ﺩﻳﺪﮔﺎﻩ ﻫﺰﻳﻨﻪﺳﺎﺯ ﻓﻌﺎﻟﻴﺖ‪ ،‬ﺩﻳﺪﮔﺎﻩ ﻓﺮﺍﻳﻨﺪ ﻗﺮﺍﺭ ﺩﺍﺭﺩ ﻛﻪ ﭼﮕﻮﻧﮕﻲ‬ ‫ﻭﺍﺑﺴﺘﮕﻲ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺩﺭ ﻳﻚ ﺯﻣﺎﻥ ﺧﺎﺹ ﺭﺍ ﻣﻮﺭﺩ ﺗﻮﺟﻪ ﻗﺮﺍﺭ ﺩﺍﺩﻩ ﻭ ﺷﺒﻜﻪﺍﻱ ﺭﺍ ﺗﺸﻜﻴﻞ‬ ‫ﻣﻲﺩﻫﻨﺪ ﻛﻪ ﺍﻳﻦ ﮔﺮﺩﺵ ﺷﺒﻜﻪﺍﻱ ﺩﺭ ﺍﻣﺘﺪﺍﺩ ﺣﺪ ﻭ ﻣﺮﺯﻫﺎﻱ ﺳﺎﺯﻣﺎﻧﻲ ﺗﺸﻜﻴﻞ ﻣﻲﺷﻮﻧﺪ‪.‬‬

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‫ﻃﺮﺍ‬ ‫ﺣﻲ ﻭ ﺳﺎﺧﺖ ﻣﺪﻝ ‪ABC‬‬

‫ﺗﻴﻢﻫﺎﻱ ﭘﺮﻭﮊﻩ ‪ ABC‬ﻛﻪ ﺗﻤﺎﻳﺰ ﺑﻴﻦ ﺩﻭ ﺩﻳﺪﮔﺎﻩ ﺭﺍ ﻛﺎﻣﻼٌ ﺩﺭﻙ ﻧﻤﻲﻛﻨﻨﺪ ﻣﻤﻜﻦ ﺍﺳﺖ ﺑﻪ‬ ‫ﺻﻮﺭﺕ ﻧﺎﺁﮔﺎﻫﺎﻧﻪ ﻫﺮ ﺩﻭ ﺁﻧﻬﺎ ﺭﺍ ﺑﺎ ﻫﻢ ﺗﺮﻛﻴﺐ ﻧﻤﺎﻳﻨﺪ‪ .‬ﻛﻪ ﺑﺪﻳﻦ ﺗﺮﺗﻴﺐ ﺗﺄﺛﻴﺮ ﻣﻌﻜﻮﺳﻲ ﺑﺮ‬


‫ﻧﺘﺎﻳﺞ ﻛﺎﺭ ﺧﻮﺍﻫﻨﺪ ﺩﺍﺷﺖ‪ .‬ﺩﻳﺪﮔﺎﻩ ﻭﺍﻗﻌﻲ ﺩﺭﺑﺎﺭﻩ ﺑﺮﺧﻲ ﺍﺯ ﺗﻴﻢﻫﺎﻱ ‪ ، ABC‬ﺳﻠﺴﻠﻪ ﻣﺮﺍﺗﺐ‬ ‫ﺯﻣﺎﻧﻲ ﭼﻨﺪﻳﻦ ﻓﻌﺎﻟﻴﺖ‪ ،‬ﺭﺩﻳﺎﺑﻲ ﻛﺮﺩﻥ ﻓﻌﺎﻟﻴﺖﻫﺎ ﻧﺴﺒﺖ ﺑﻪ ﻣﺤﺼﻮﻻﺕ‪ ،‬ﺧﻄﻮﻁ ﺳﺮﻭﻳﺲ‬ ‫ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﻳﺎ ﻫﺰﻳﻨﻪ ﻣﺸﺘﺮﻱ ﺍﺳﺖ ﻛﻪ ﺍﺯ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻭﺍﺣﺪ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﻛﻨﻨﺪ‪ .‬ﺩﺭ ﺍﻳﻦ‬ ‫ﻟﺤﻈﻪ ﺁﻧﻬﺎ ﺗﻨﻮﻉ ﻫﺰﻳﻨﻪ ﻫﺮ ﻓﻌﺎﻟﻴﺖ ﺭﺍ ﺩﺭ ﻧﻈﺮ ﻧﻤﻲﮔﻴﺮﻧﺪ ﺑﻠﻜﻪ ﺑﻪ ﻣﺘﻮﺳﻂ ﻫﺰﻳﻨﻪ ﺭﻭﻱ‬ ‫ﻣﻲﺁﻭﺭﻧﺪ‪ ،‬ﻛﻪ ﺑﺎ ﺑﻜﺎﺭﮔﻴﺮﻱ ﺍﻭﻟﻴﻪ ‪ ABC‬ﺗﻨﺎﻗﺺ ﺩﺍﺭﺩ‪ .‬ﺑﻨﺎﺑﺮﺍﻳﻦ ﺗﺮﻛﻴﺐ ﻫﺰﻳﻨﻪﻫﺎﻱ‬ ‫ﻣﺤﺼﻮﻻﺕ ﻭ ﺧﻄﻮﻁ ﺳﺮﻭﻳﺲ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﺩﻗﺖ ﻛﻤﺘﺮﻱ ﺧﻮﺍﻫﻨﺪ ﺩﺍﺷﺖ‪ ،‬ﻫﺮ ﻫﺰﻳﻨﻪ‬ ‫ﻓﻌﺎﻟﻴﺖ ﺑﻪ ﺗﻨﻬﺎﻳﻲ ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﺧﺎﺹ ﺧﻮﺩﺵ ﺑﻜﺎﺭ ﻣﻲﺭﻭﺩ‪ .‬ﺩﺭ ﺩﻳﺪﮔﺎﻩ‬ ‫ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪ‪ ،‬ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻓﻌﺎﻟﻴﺖ ﻫﺮ ﻳﻚ ﺑﻪ ﺗﻨﻬﺎﻳﻲ ﺑﺴﺘﮕﻲ ﺑﻪ ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪ‬ ‫ﺑﺮﺍﺳﺎﺱ ﺗﻨﻮﻋﺸﺎﻥ ﺩﺍﺭﺩ‪.‬‬ ‫ﺗﻴﻤﻬﺎﻱ ﭘﺮﻭﮊﻩ ‪ ABC‬ﻛﻪ ﺩﺭ ﺍﺑﺘﺪﺍ ﻣﻲﺧﻮﺍﻫﻨﺪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﺮﺍﻳﻨﺪﻛﺎﺭ ﺭﺍ ﻣﻮﺭﺩ ﺑﺮﺭﺳﻲ‬ ‫ﻗﺮﺍﺭﺩﻫﻨﺪ ﻣﻤﻜﻦ ﺍﺳﺖ ﻣﺪﻟﻬﺎﻱ ‪ ABC‬ﻧﺎﺩﺭﺳﺘﻲ ﺭﺍ ﻃﺮﺍﺣﻲ ﻛﻨﻨﺪ‪ .‬ﻫﺪﻑ ﺍﻳﻦ ﺗﻴﻤﻬﺎ‬ ‫ﺍﻳﺠﺎﺩ ﻭﻗﻔﻪ ﺩﺭ ﺳﺎﺧﺘﺎﺭ ﺟﺮﻳﺎﻥ ﻫﺰﻳﻨﻪﻫﺎ ﺑﺮﺍﺳﺎﺱ ﺯﻣﺎﻥ ﺑﻤﻨﻈﻮﺭ ﺭﺩﻳﺎﺑﻲ ﺑﺨﺸﻲ ﺍﺯ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﻠﺴﻠﻪ ﻣﺮﺍﺗﺒﻲ ﺩﺭ ﻳﻚ ﺗﺮﻛﻴﺐ ﻣﻨﺤﺼﺮ ﺑﻪ ﻓﺮﺩ ﺍﺯ ﺧﺮﻭﺟﻴﻬﺎ‪ ،‬ﻣﺤﺼﻮﻻﺕ ﻭ‬ ‫ﺧﻄﻮﻁ ﺳﺮﻭﻳﺲ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﻳﺎ ﻣﺸﺘﺮﻳﺎﻥ ﻣﻲﺑﺎﺷﺪ‪ .‬ﺁﻧﻬﺎ ﻫﺮﮔﺰ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻌﺎﻟﻴﺖ ﺑﻬﻢ‬ ‫ﭘﻴﻮﺳﺘﻪ ﻓﺮﺍﻳﻨﺪﻫﺎﻱ ﻛﺎﺭﻱ ﺭﺍ ﻛﺎﻣﻞ ﻧﻤﻲﻛﻨﻨﺪ‪ .‬ﺍﻳﻦ ﻋﺪﻡ ﺗﺪﺍﻭﻡ ﺳﺒﺐ ﻣﻲﺷﻮﺩ ﺁﻧﻬﺎ ﺩﺭ‬ ‫ﺳﻄﺢ ﻭﺳﻴﻌﻲ ﻓﺮﺍﻳﻨﺪﻫﺎﻱ ﻛﺎﺭ ﺭﺍ ﺍﺭﺯﻳﺎﺑﻲ ﻧﻤﺎﻳﻨﺪ‪ .‬ﻫﺮ ﺷﻜﻠﻲ ﺍﺯ ﻋﺪﻡ ﺗﺠﺰﻳﻪ ﺗﺤﻠﻴﻞ‬ ‫ﻇﺮﻓﻴﺖ ﻳﺎ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﺮﺍﻳﻨﺪ ﺳﺒﺐ ﻣﻲﺷﻮﺩ ﺗﺎ ﺁﻧﻬﺎ ﻧﺘﻮﺍﻧﻨﺪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﺮﺍﻳﻨﺪ ﻛﺎﺭ ﺭﺍ ﺑﻪ‬ ‫ﺷﻜﻞ ﻣﺆﺛﺮ ﺍﻧﺪﺍﺯﻩﮔﻴﺮﻱ ﻧﻤﺎﻳﻨﺪ‪ .‬ﻋﻼﻭﻩ ﺑﺮ ﺍﻳﻦ ‪،‬ﻫﺮ ﮔﻮﻧﻪ ﺗﺠﺰﻳﻪ ﻭ ﺗﺤﻠﻴﻞ ﻇﺮﻓﻴﺖ ﻳﺎ‬ ‫ﺗﻔﻜﺮ ﻣﺤﺪﻭﺩ ﺑﻪ ﺷﻜﻞ ﻣﻌﻜﻮﺳﻲ ﺗﺤﺖ ﺗﺎﺛﻴﺮ ﻗﺮﺍﺭ ﻣﻲﮔﻴﺮﺩ‪ ،‬ﺑﻪ ﺧﺎﻃﺮ ﺍﻳﻨﻜﻪ ﺍﻳﻦ ﺗﻴﻢ ﺩﺍﺋﻤﺎً‬ ‫ﺯﻧﺠﻴﺮﻩ ﻓﺮﺍﻳﻨﺪ ﺭﺍ ﮔﺴﺴﺘﻪ ﻣﻲﻛﻨﺪ‪.‬‬ ‫ﻭﻗﺘﻴﻜﻪ ﭘﺮﻭﮊﻩ ‪ ABC‬ﺩﺭﻙ ﻧﺸﻮﺩ‪ ،‬ﺗﻴﻤﻬﺎ ﺍﺯ ﻣﺪﻟﻬﺎﻱ ‪ ABC‬ﻫﻴﺒﺮﻳﺪ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﻛﻨﻨﺪ‬ ‫ﻭ ﻋﻤﻼً ﺟﺮﻳﺎﻥ ﻫﺰﻳﻨﻪ ﺁﻧﻬﺎ ﺑﺮ ﻫﺮ ﺩﻭ ﺩﻳﺪﮔﺎﻩ ﺗﺄﺛﻴﺮﮔﺬﺍﺭ ﺧﻮﺍﻫﺪ ﺑﻮﺩ ﻛﻪ ﻧﺘﺎﻳﺞ ﻏﻠﻄﻲ ﺭﺍ ﺑﻪ‬ ‫ﺩﻧﺒﺎﻝ ﺧﻮﺍﻫﺪ ﺩﺍﺷﺖ‪ ..‬ﺑﻄﻮﺭ ﺧﻼﺻﻪ ﺑﺎﻳﺪ ﮔﻔﺖ ﻣﺤﺼﻮﻝ ﻛﻢ ﻛﻴﻔﻴﺖ ﺗﻮﻟﻴﺪ ﺷﺪﻩ ﻭ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺸﺘﺮﻱ ﺑﺎﻻ ﺧﻮﺍﻫﺪ ﺭﻓﺖ ﺩﺭ ﻧﺘﻴﺠﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﺮﺍﻳﻨﺪ ﺑﺼﻮﺭﺕ ﻧﺎﻗﺺ ﻣﻄﺮﺡ‬ ‫ﺧﻮﺍﻫﺪ ﺷﺪ‪.‬‬


‫ﻧﺘﻴﺠﻪ ﻣﻲﮔﻴﺮﻳﻢ ﺑﺎ ﻳﻚ ﺷﺒﻜﻪ ﻭﺍﺣﺪ ﺟﺮﻳﺎﻥ ﻫﺰﻳﻨﻪ ﻧﻤﻲﺗﻮﺍﻥ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺤﺼﻮﻝ ﻭ‬ ‫ﺧﻂ ﺳﺮﻭﻳﺲ ﻭ ﻓﺮﺍﻳﻨﺪ ﺭﺍ ﻣﺤﺎﺳﺒﻪ ﻧﻤﻮﺩ ﻫﺮ ﻓﻌﺎﻟﻴﺘﻲ ﺩﺭ ﻳﻚ ﺷﺒﻜﻪ ﻧﻘﺶ ﻳﻚ ﮔﺮﻩ ﺭﺍ ﺍﻳﻔﺎ‬ ‫ﻣﻲﻛﻨﺪ‪ ،‬ﺍﮔﺮ ﻳﻚ ﻓﻌﺎﻟﻴﺖ ﺑﻪ ﺗﺮﺗﻴﺐ ﺯﻣﺎﻥ ﻣﺘﺮﺗﺐ ﺷﻮﺩ ﻧﻤﻲﺗﻮﺍﻥ ﺗﺸﺨﻴﺺ ﺩﺍﺩ ﻛﻪ ﺍﻳﻦ‬ ‫ﺗﺮﻛﻴﺐ ﺑﻪ ﺧﻮﺩﻱ ﺧﻮﺩ ﻗﺴﻤﺘﻬﺎﻱ ﻣﺨﺘﻠﻒ ﻫﺮ ﻳﻚ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻌﺎﻟﻴﺖ ﺭﺍ ﻣﺼﺮﻑ‬ ‫ﻣﻲﻛﻨﺪ‪ .‬ﻫﻤﭽﻨﻴﻦ ﺍﮔﺮ ﻛﺴﻲ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺭﺍ ﺭﺩﻳﺎﺑﻲ ﻛﻨﺪ )ﺩﺭ ﻳﻚ ﻳﺎ ﺩﻭ ﻓﺮﺍﻳﻨﺪ ﺑﺎﻟﻘﻮﻩ(‬ ‫ﮔﻮﻧﺎﮔﻮﻧﻲ ﻫﺪﻑ ﻫﺰﻳﻨﻪ ﻧﻤﻲﺗﻮﺍﻧﺪ ﻫﺰﻳﻨﻪ ﻫﺮ ﻓﺮﺍﻳﻨﺪ ﺭﺍ ﻣﺤﺎﺳﺒﻪ ﻧﻤﺎﻳﺪ‪ .‬ﻛﺎﺭﺑﺮﺍﻥ ﻧﺮﻡ ﺍﻓﺰﺍﺭ‬ ‫‪ ABC‬ﺩﻭ ﺭﺍﻩ ﺣﻞ ﺭﺍ ﺑﺮﺍﻱ ﺍﻳﻦ ﻣﺸﻜﻞ ﻋﻨﻮﺍﻥ ﻣﻲﻧﻤﺎﻳﻨﺪ‪:‬‬ ‫‪ .۱‬ﺁﻧﻬﺎ ﻧﺴﺒﺖﻫﺎﻱ ﻋﺪﺩﻱ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺭﺍ ﻣﺸﺨﺺ ﻛﺮﺩﻩ ﻭ ﺩﺭ ﺟﺪﻭﻝ ﻓﺮﺍﻳﻨﺪ ﻗﺮﺍﺭ‬ ‫ﻣﻲﺩﻫﻨﺪ‪.‬‬ ‫‪ .۲‬ﺩﺍﺩﻩ ﻓﻌﺎﻟﻴﺖ ﺧﻮﺩ ﺭﺍ ﺑﺎ ﺍﺑﺰﺍﺭ ﻧﻘﺸﻪﻛﺸﻲ ﺟﺮﻳﺎﻥ ﻫﺰﻳﻨﻪ ﺗﺤﻠﻴﻞ ﻣﻲﻛﻨﻨﺪ ﻳﺎ ﺣﺘﻲ‬ ‫ﺁﻧﺮﺍ ﺩﺭ ﺩﺍﺧﻞ ﻳﻚ ﺑﺮﻧﺎﻣﻪ ﺷﺒﻴﻪﺳﺎﺯﻱ ﻓﺮﺍﻳﻨﺪ ﻛﻪ ﺩﺍﺭﺍﻱ ﻗﺪﺭﺕ ﺗﻤﻴﺰ ﺍﺳﺖ ﻗﺮﺍﺭ‬ ‫ﻣﻲﺩﻫﻨﺪ‪.‬‬ ‫ﭼﺎﻟﺶﻫﺎﻱ ﺯﻳﺎﺩﻱ ﺑﺮﺍﻱ ﻏﻠﺒﻪ ﺑﺮ ﭘﺮﻭﮊﻩ ‪ ABC‬ﻭﺟﻮﺩ ﺩﺍﺭﺩ ﺗﺎ ﺑﺘﻮﺍﻥ ﺁﻧﻬﺎ ﺭﺍ ﺑﻪ‬ ‫ﺩﺭﺳﺘﻲ ﺑﻪ ﻛﺎﺭ ﺑﺮﺩ‪ .‬ﻳﻚ ﺳﺎﺯﻣﺎﻥ ﺑﻪ ﻳﻚ ﻃﺮﺡ ﭘﺮﻫﺰﻳﻨﻪ ﻧﻴﺎﺯ ﻧﺪﺍﺭﺩ‪ ،‬ﺍﻳﻦ ﻣﺸﻜﻞ ﻧﺮﻡﺍﻓﺰﺍﺭ‬ ‫ﻧﻴﺴﺖ ﺑﻠﻜﻪ ﺍﻳﻦ ﻣﺸﻜﻠﻲ ﺍﺳﺖ ﻛﻪ ﺧﻮﺩ ﺳﺎﺯﻣﺎﻥ ﺑﺎ ﻧﺮﻡﺍﻓﺰﺍﺭ ﺩﺍﺭﺩ‪.‬‬ ‫ﺍﻃﻼﻋﺎﺕ ‪ ABC‬ﺩﺍﺭﺍﻱ ﺧﻮﺍﺻﻲ ﺍﺳﺖ ﻛﻪ ﻫﻢ ﺑﺮﺍﻱ ﺗﺠﺰﻳﻪ ﻭ ﺗﺤﻠﻴﻞ ﺳﻮﺩﺑﺮﻱ‬ ‫ﺍﺳﺘﺮﺍﺗﮋﻳﻚ ﻭ ﻫﻢ ﺍﺻﻼﺡ ﻋﻤﻠﻜﺮﺩ ﺑﻪ ﻛﺎﺭ ﻣﻲﺭﻭﺩ ﻭ ﺗﻴﻤﻬﺎﻱ ﭘﺮﻭﮊﻩ ‪ ABC‬ﺍﻏﻠﺐ ﺩﺭ‬ ‫ﻃﺮﺍﺣﻲ ﻳﻚ ﻣﺪﻝ ﻭ ﻛﺎﺭﺑﺮﺩ ﺁﻥ ﺩﺭ ﺩﻭ ﻣﻮﺭﺩ ﻓﻮﻕ ﺍﻟﺬﻛﺮ ﺑﺎ ﻣﺸﻜﻞ ﻣﻮﺍﺟﻪ ﻫﺴﺘﻨﺪ‪ .‬ﺍﻳﻦ‬ ‫ﻣﺪﻟﻬﺎ ﺍﻏﻠﺐ ﺑﺴﻴﺎﺭ ﺑﺰﺭﮒ ﻫﺴﺘﻨﺪ ﻭ ﺍﻧﺪﺍﺯﻩ ﺁﻧﻬﺎ ﻣﻴﺘﻮﺍﻧﺪ ﻗﺎﺑﻞ ﻛﻨﺘﺮﻝ ﺑﺎﺷﺪ‪ .‬ﻭ ﺟﺰﺋﻴﺎﺕ ﺁﻥ‬ ‫ﺑﻪ ﻧﻮﻉ ﺗﺼﻤﻴﻢﮔﻴﺮﻱ ﻣﺮﺑﻮﻁ ﺑﻪ ﺩﺍﺩﻩ ﺟﺪﻳﺪ ﻭ ﺩﻗﺖ ﻻﺯﻡ ﺑﺴﺘﮕﻲ ﺩﺍﺭﺩ‪.‬‬


‫ﺷﻜﻞ ‪ ۴‬ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ ﻛﻪ ﭼﮕﻮﻧﻪ ‪ ABC‬ﺍﺑﻌﺎﺩ ﺩﻳﮕﺮﻱ ﺍﺯ ﺟﺰﺋﻴﺎﺕ ﻭ ﻛﻠﻴﺎﺕ ﺭﺍ‬ ‫ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ‪.‬‬

‫ﺗﻴﻤﻬﺎﻱ ﭘﺮﻭﮊﻩ ‪ ABC‬ﻭﺟﻮﺩ ﺧﻄﺎﻱ ﻛﻤﺘﺮﻱ ﺭﺍ ﺩﺭ ﻫﺰﻳﻨﻪﺳﺎﺯﻱﻫﺎﻱ ﻣﻨﺒﻌﻲ ﻧﺴﺒﺖ‬ ‫ﺑﻪ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻓﻌﺎﻟﻴﺘﻲ ﺍﺣﺴﺎﺱ ﻣﻲﻛﻨﻨﺪ ﻛﻪ ﺑﺼﻮﺭﺕ ﺍﺳﺎﺳﻲ ﺍﻧﺪﺍﺯﻩ ﻣﺪﻟﻬﺎﻱ ‪ ABC‬ﺭﺍ‬ ‫ﻓﺸﺮﺩﻩ ﻣﻲﺳﺎﺯﺩ ﺑﻮﻳﮋﻩ ﺁﻧﻬﺎ ﻛﺎﺭ ﺟﻤﻊﺁﻭﺭﻱ ﺩﺍﺩﻩﻫﺎ ﺭﺍ ﻛﺎﻫﺶ ﺧﻮﺍﻫﻨﺪ ﺩﺍﺩ‪ .‬ﺑﻪ ﺟﺎﻱ‬ ‫ﺟﻤﻊﺁﻭﺭﻱ ﺩﺍﺩﻩﻫﺎﻱ ﻣﺮﺑﻮﻁ ﺑﻪ ﻣﺪﺕ ﺯﻣﺎﻥ ﻛﺎﺭﻱ ﻫﺮ ﻛﺎﺭﮔﺮ )ﺑﺎ ﺟﺰﺋﻴﺎﺕ ﻣﻔﺼﻞ( ﺁﻧﻬﺎ ﺩﺭ‬ ‫ﺟﺴﺘﺠﻮﻱ ﺟﻤﻊﺁﻭﺭﻱ ﺩﺍﺩﻩﻫﺎﻱ ﺣﺪﺍﻗﻞ ﺗﻌﺪﺍﺩ ﻛﺎﺭﻛﻨﺎﻥ ﻣﻲﺑﺎﺷﻨﺪ‪ .‬ﻫﻤﻪ ﺍﻳﻨﻬﺎ ﺩﺭ ﺻﺪﺩ‬ ‫ﻫﺴﺘﻨﺪ ﺗﺎ ﺍﻃﻼﻋﺎﺕ ﺭﺍ ﺍﺯ ﺣﺪﺍﻗﻞ ﺗﻌﺪﺍﺩ ﻧﻤﺎﻳﻨﺪﮔﺎﻥ ﻛﺎﺭﻛﻨﺎﻥ ﺟﻤﻊﺁﻭﺭﻱ ﻧﻤﺎﻳﻨﺪ‪ .‬ﺍﻳﻦ ﺑﺪﺍﻥ‬ ‫ﻣﻔﻬﻮﻡ ﺍﺳﺖ ﻛﻪ ﻣﺪﻝ ‪ ABC‬ﺭﺍ ﻣﻲﺗﻮﺍﻥ ﺑﻪ ﺩﺭﺳﺘﻲ ﺍﺯ ﻧﻈﺮ ﺍﻧﺪﺍﺯﻩ ﻣﺸﺨﺺ ﻧﻤﻮﺩ ﻭ ﺑﺎ‬ ‫ﺍﻳﻦ ﻭﺟﻮﺩ ﻧﺘﺎﻳﺞ ﺩﻗﻴﻖ ﻭ ﻗﺎﺑﻞ ﺍﻃﻤﻴﻨﺎﻧﻲ ﺭﺍ ﺩﺭ ﺍﻳﻦ ﺭﺍﺑﻄﻪ ﺑﻪ ﺩﺳﺖ ﺧﻮﺍﻫﻨﺪ ﺁﻭﺭﺩ‪.‬‬ ‫ﻣﺪﻟﻬﺎﻱ ‪ ABC‬ﻧﺒﺎﻳﺪ ﺯﻳﺎﺩ ﺳﺨﺖ ﻭ ﻳﺎ ﺯﻳﺎﺩ ﻣﻔﺼﻞ ﺑﺎﺷﻨﺪ ﻗﺎﻧﻮﻥ ‪ ۸۰/۲۰‬ﭘﺎﺭﺗﻮ ﺩﺭﺑﺎﺭﻩ‬ ‫ﻛﺎﻫﺶ ﺑﺎﺯﺩﻩ ﺑﻪ ﻧﺪﺭﺕ ﺩﺭ ﺍﻳﻦ ﻃﺮﺡ ﻭ ﺳﺎﺧﺖ ﻣﺪﻝ ‪ ABC‬ﺑﻪ ﻛﺎﺭ ﻣﻲﺭﻭﺩ‪ .‬ﻣﻘﺪﺍﺭ‬ ‫ﺍﻃﻼﻋﺎﺕ ﻭ ﻣﻴﺰﺍﻥ ﺟﺰﺋﻴﺎﺕ ﺑﺎﻳﺪ ﻧﻴﺎﺯﻫﺎﻱ ﺗﺼﻤﻴﻢﮔﻴﺮﻧﺪﮔﺎﻥ ﺭﺍ ﻣﺸﺨﺺ ﻧﻤﺎﻳﺪ ﺩﺭ‬ ‫ﺻﻮﺭﺗﻴﻜﻪ ﻣﺪﻝ ﺑﺴﻴﺎﺭ ﺳﺎﺩﻩ ﺑﺎﺷﺪ ﺍﻳﻦ ﺩﻗﺖ ﻛﺎﻓﻲ ﺭﺍ ﻧﺨﻮﺍﻫﺪ ﺩﺍﺷﺖ ﻭ ﺩﺭ ﺻﻮﺭﺕ‬


‫ﭘﻴﭽﻴﺪﮔﻲ ﺯﻳﺎﺩ‪ ،‬ﻓﻌﺎﻟﻴﺖ ﺑﻴﺸﺘﺮ ﺍﺩﺍﺭﻱ ﻭ ﻫﺰﻳﻨﻪ ﻧﮕﻬﺪﺍﺭﻱ ﺁﻥ ﻣﻤﻜﻦ ﺍﺳﺖ ﺍﺯ ﺳﻮﺩ ﺁﻥ‬ ‫ﺑﻴﺸﺘﺮ ﺑﺎﺷﺪ‪ .‬ﭘﻲ ﺑﺮﺩﻥ ﺑﻪ ﺍﺭﺗﺒﺎﻁ‪ ،‬ﺍﻫﻤﻴﺖ‪ ،‬ﺩﻗﺖ ﻭ ﺍﻧﻌﻄﺎﻑﭘﺬﻳﺮﻱ ﻧﻴﺎﺯﻣﻨﺪ ﺩﺭﻙ ﺗﻨﻮﻉ‬ ‫ﻣﺼﺮﻑ ﻣﻨﺎﺑﻊ ﺩﺭ ﻓﻮﺍﺻﻞ ﺯﻣﺎﻧﻲ ﺍﺯ ﺍﻫﻤﻴﺖ ﻓﺮﺍﻭﺍﻥ ﺑﺮﺧﻮﺭﺩﺍﺭ ﺍﺳﺖ‪.‬‬

‫‪ -‬ﺷﺒﻜﻪ ﭼﻨﺪ ﻣﺮﺣﻠﻪﺍﻱ ‪ABC‬‬

‫ﺩﺭ ﻣﺮﺍﺣﻞ ﺍﻭﻟﻴﻪ ﺁﺯﻣﺎﻳﺶ ﻃﺮﺍﺣﻲ ﻭ ﺳﺎﺧﺖ ﻣﺪﻟﻬﺎﻱ ﺗﺤﻘﻴﻘﺎﺗﻲ ﺳﻌﻲ ﺑﺮ ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ‬ ‫ﻣﺪﻝ ‪ ABC‬ﻳﻚ ﺳﻴﺴﺘﻢ ﮔﺰﺍﺭﺵﺩﻫﻨﺪﻩ ﻗﺎﺑﻞ ﺗﻜﺮﺍﺭ ﺑﺎﺷﺪ ﻭ ﺍﺯ ﺁﻥ ﺑﻌﻨﻮﺍﻥ ﺭﻭﻳﻪ ﺗﺨﺼﻴﺺ‬ ‫ﺩﻭ ﻣﺮﺣﻠﻪﺍﻱ ﻧﺎﻡ ﻣﻲﺑﺮﻧﺪ ﻛﻪ ﺩﻭ ﺗﻔﺎﻭﺕ ﻋﻤﺪﻩ ﺑﺎ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﺳﻨﺘﻲ ﺩﺍﺭﺩ‪:‬‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﺩﺍﺭﻱ ﺑﻪ ﺷﻜﻞ ﺩﻗﻴﻖ ﺑﻪ ﻓﻌﺎﻟﻴﺖﻫﺎﻱ ﻛﺎﺭﻱ ﺗﺨﺼﻴﺺ ﺩﺍﺩﻩ ﻣﻲﺷﻮﺩ ﺗﺎ‬ ‫ﺍﻣﻜﺎﻥ ﺗﻘﺴﻴﻢﺑﻨﺪﻱ ﺑﻬﺘﺮ ﻓﺮﺍﻫﻢ ﮔﺮﺩﺩ‪.‬‬ ‫‪ -۱‬ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﭼﻨﺪﮔﺎﻧﻪ ﻓﻌﺎﻟﻴﺘﻲ ﺩﺭ ﻣﻘﺎﺑﻞ ﻳﻚ ﻫﺰﻳﻨﻪﺳﺎﺯ ﺣﺠﻤﻲ ﻣﻮﺭﺩ ﺍﺳﺘﻔﺎﺩﻩ‬ ‫ﻗﺮﺍﺭ ﻣﻲﮔﻴﺮﻧﺪ ﻣﺎﻧﻨﺪ ﺳﺎﻋﺖ ﻛﺎﺭ ﻛﺎﺭﮔﺮ ﻳﺎ ﺧﺮﻭﺟﻲ ﻧﻬﺎﻳﻲ ﻣﺎﻧﻨﺪ ﺗﻌﺪﺍﺩ ﺩﺳﺘﮕﺎﻫﻬﺎﻱ‬ ‫ﺗﻜﻤﻴﻞ ﺷﺪﻩ‪.‬‬ ‫ﺳﻴﺴﺘﻢ ‪ ABC‬ﺑﺰﺭﮔﺘﺮ ﻭ ﺑﺴﻴﺎﺭ ﭘﻴﭽﻴﺪﻩﺗﺮ ﺷﺪﻩ ﻭ ﺩﺍﺩﻩﻫﺎﻱ ‪ ABC‬ﺑﻪ ﮔﻮﻧﻪﺍﻱ ﺑﻜﺎﺭ‬ ‫ﻣﻲﺭﻭﻧﺪ ﻛﻪ ﺑﺘﻮﺍﻧﻨﺪ ﻣﺸﻜﻼﺕ ﺑﻴﺸﺘﺮﻱ ﺭﺍ ﺣﻞ ﻛﻨﻨﺪ‪ .‬ﺑﺮﺍﻱ ﺣﻞ ﺍﻳﻦ ﻣﺸﻜﻞ ﻣﺤﺎﺳﺒﻪ‬ ‫ﻫﺰﻳﻨﻪ ‪ ABC‬ﺑﻪ ﺟﺎﻱ ﺭﻭﺵ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﺩﻭ ﻣﺮﺣﻠﻪﺍﻱ ﻣﻮﺭﺩ ﺍﺳﺘﻔﺎﺩﻩ ﻗﺮﺍﺭ ﻣﻲﮔﻴﺮﺩ‪.‬‬ ‫ﺷﻜﻞ ﺯﻳﺮ ﮔﺴﺘﺮﺵ ﺷﺒﻜﻪ ���ﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﺭﺍ ﺍﺯ ﺩﻭ ﻣﺮﺣﻠﻪﺍﻱ ﺑﻪ ﭼﻨﺪ ﻣﺮﺣﻠﻪﺍﻱ‬ ‫ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ‪.‬‬


‫ﺷﻜﻞ »‪ ABC « ۵‬ﺳﺎﺩﻩ ﺩﺭ ﻣﻘﺎﺑﻞ ﺑﺴﻂ ﻳﺎﻓﺘﻪ‬

‫ﻣﺪﻝ ‪ ABC‬ﮔﺴﺘﺮﺵ ﻳﺎﻓﺘﻪ ﺷﺎﻣﻞ ﻣﺮﺍﺣﻞ ﻭﺍﺳﻄﻪﺍﻱ ﻓﻌﺎﻟﻴﺖﻫﺎ ﻣﻲﮔﺮﺩﺩ ﻳﻌﻨﻲ‬ ‫ﺧﺮﻭﺟﻴﻬﺎﻱ ﻓﻌﺎﻟﻴﺖ ﻛﻪ ﻭﺭﻭﺩﻱ ﻓﻌﺎﻟﻴﺖﻫﺎﻱ ﻛﺎﺭﻱ ﭘﻲ ﺩﺭ ﭘﻲ ﺑﻮﺩﻩ ﺑﻌﻨﻮﺍﻥ ﻳﻚ ﻋﺎﻣﻞ‬ ‫ﻣﺸﺨﺺ ﺑﺮﺍﻱ ﺗﻌﻴﻴﻦ ﺳﺎﺧﺘﺎﺭ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﻣﻄﺮﺡ ﻣﻲﺷﻮﻧﺪ‪ .‬ﺍﻳﻦ ﻭﺭﻭﺩﻳﻬﺎ ﻭ‬ ‫ﺧﺮﻭﺟﻴﻬﺎﻱ ﻭﺍﺳﻄﻪﺍﻱ ﺭﺍ ﻧﻤﻲﺗﻮﺍﻥ ﺑﻪ ﺳﺎﺩﮔﻲ ﺑﻪ ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪ ﻧﻬﺎﻳﻲ )ﻳﻌﻨﻲ‬ ‫ﻣﺤﺼﻮﻻﺕ‪ ،‬ﺧﻄﻮﻁ ﺳﺮﻭﻳﺲ‪ ،‬ﻧﻮﻉ ﻛﺎﻧﺎﻟﻬﺎ ﻳﺎ ﻣﺸﺘﺮﻳﺎﻥ( ﺍﺭﺗﺒﺎﻁ ﺩﺍﺩ ﭼﻮﻥ ﻫﻴﭻ ﺭﺍﺑﻄﻪ‬ ‫ﻋﻠﺖ ﻭ ﻣﻌﻠﻮﻟﻲ ﻭﺟﻮﺩ ﻧﺪﺍﺭﺩ‪ .‬ﺩﺭ ﻧﺘﻴﺠﻪ ﻫﺪﻑ ﻫﺰﻳﻨﻪ ﻧﻬﺎﻳﻲ ﻛﺎﺳﺘﻦ ﺩﻭ ﻳﺎ ﭼﻨﺪ ﻣﺮﺣﻠﻪ ﺍﺯ‬ ‫ﻓﻌﺎﻟﻴﺖﻫﺎﻱ ﻭﺍﺳﻄﻪﺍﻱ ﺍﺳﺖ‪.‬‬ ‫ﻧﻴﺎﺯ ﺑﻪ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﭼﻨﺪ ﻣﺮﺣﻠﻪﺍﻱ ﺩﺭ ﻣﻘﺎﻳﺴﻪ ﺑﺎ ﺳﺎﺩﻩﺗﺮﻳﻦ ﺭﻭﺵ ﺗﺨﺼﻴﺺ‬ ‫ﻫﺰﻳﻨﻪ ﺩﻭ ﻣﺮﺣﻠﻪﺍﻱ ﺑﻪ ﺧﺎﻃﺮ ﺍﻃﻤﻴﻨﺎﻥ ﺍﺯ ﺗﻌﻴﻴﻦ ﻫﺰﻳﻨﻪ ﺩﻗﻴﻖ ﺍﺳﺖ‪ .‬ﻳﺎ ﻣﻴﺘﻮﺍﻥ ﭼﻨﻴﻦ‬ ‫ﻋﻨﻮﺍﻥ ﻧﻤﻮﺩ ﻛﻪ ‪ ABC‬ﭼﻨﺪ ﻣﺮﺣﻠﻪﺍﻱ ﺑﺮﺍﻱ ﺭﺩﻳﺎﺑﻲ ﺗﻤﺎﻡ ﻫﺰﻳﻨﻪﻫﺎ ﺍﺯ ﻃﺮﻳﻖ ﺷﺒﻜﻪ‬ ‫ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﺑﻪ ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪ ﻧﻬﺎﻳﻲ ﺍﺳﺖ‪ ۲ .‬ﺩﻟﻴﻞ ﺍﺻﻠﻲ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﭼﻨﺪ‬ ‫ﻣﺮﺣﻠﻪﺍﻱ ﺑﺸﺮﺡ ﺫﻳﻞ ﻣﻲﺑﺎﺷﺪ‪:‬‬ ‫‪ (۱‬ﺗﺨﺼﻴﺺﻫﺎﻱ ﻫﺰﻳﻨﻪ ﻓﻌﺎﻟﻴﺖ ﺑﻪ ﻫﺰﻳﻨﻪ ﻓﻌﺎﻟﻴﺖ ﺩﻳﮕﺮ ﻭ ‪ (۲‬ﺗﺨﺼﻴﺺ ﻫﺪﻑ‬ ‫ﻫﺰﻳﻨﻪ ﻧﻬﺎﻳﻲ ﺑﻪ ﻫﺪﻑ ﻫﺰﻳﻨﻪ ﻧﻬﺎﻳﻲ )ﺑﻪ ﻃﻮﺭ ﻣﺜﺎﻝ ﻓﺮﺍﻭﺭﺩﻩﻫﺎ ﺑﻪ ﻣﺸﺘﺮﻳﺎﻥ (‬


‫ﻣﺸﻜﻼﺕ ﻣﺮﺗﺒﻂ ﺑﺎ ﺍﻧﺘﺨﺎﺏ ﻭ ﺟﻤﻊﺁﻭﺭﻱ ﺩﺍﺩﻩﻫﺎﻱ ﻫﺰﻳﻨﻪﺳﺎﺯ )ﻋﺎﻣﻞ(‬

‫ﻋﻨﺎﺻﺮ ﻫﺰﻳﻨﻪﺳﺎﺯ ﻫﻤﺎﻧﻄﻮﺭ ﻛﻪ ﺍﺯ ﻧﺎﻡ ﺁﻥ ﭘﻴﺪﺍ ﺍﺳﺖ ﻋﻨﺎﺻﺮﻱ ﻫﺴﺘﻨﺪ ﻛﻪ ﺑﺎﻋﺚ ﺍﻳﺠﺎﺩ‬ ‫ﻫﺰﻳﻨﻪ ﺑﺮﺍﻱ ﻳﻚ ﻓﻌﺎﻟﻴﺖ ﻭ ﻳﺎ ﻳﻚ ﻣﻨﺒﻊ ﻣﻲﺷﻮﻧﺪ‪ .‬ﻋﻨﺎﺻﺮ ﻫﺰﻳﻨﻪﺳﺎﺯ ﺑﻪ ﺩﻭ ﺩﺳﺘﻪ ﺗﻘﺴﻴﻢ‬ ‫ﻣﻲﺷﻮﻧﺪ‪:‬‬ ‫ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻣﻨﺒﻌﻲ‬

‫ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻣﻨﺒﻌﻲ ﻣﻨﺎﺑﻊ ﺭﺍ ﺑﺮﺍﺳﺎﺱ ﻣﻴﺰﺍﻥ ﺍﺳﺘﻔﺎﺩﻩ ﺁﻧﻬﺎ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎ ﺑﻪ‬ ‫ﻓﻌﺎﻟﻴﺖﻫﺎ ﺗﺨﺼﻴﺺ ﻣﻲﺩﻫﺪ‪.‬‬ ‫ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻓﻌﺎﻟﻴﺘﻲ‬

‫ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻓﻌﺎﻟﻴﺘﻲ ﻧﺤﻮﻩ ﺍﺳﺘﻔﺎﺩﻩ ﻣﺤﺼﻮﻻﺕ )ﺧﺪﻣﺎﺕ( ﺍﺯ ﻓﻌﺎﻟﻴﺖﻫﺎ ﺭﺍ ﻧﺸﺎﻥ‬ ‫ﻣﻲﺩﻫﺪ‪.‬‬ ‫ﻋﻨﺎﺻﺮ ﻫﺰﻳﻨﻪﺳﺎﺯ ﺑﺎﻋﺚ ﻣﻲﺷﻮﻧﺪ ﻛﻪ ﻳﻚ ﻓﻌﺎﻟﻴﺖ ﺍﻧﺠﺎﻡ ﺷﻮﺩ ﻭ ﻳﺎ ﻫﺰﻳﻨﻪﺍﻱ ﺍﻳﺠﺎﺩ‬ ‫ﺷﻮﺩ‪ .‬ﺑﺮﺍﻱ ﻫﺮ ﻓﻌﺎﻟﻴﺖ ﺑﺎﻳﺪ ﻳﻚ ﻋﻨﺼﺮ ﻫﺰﻳﻨﻪﺳﺎﺯ ﻭﺟﻮﺩ ﺩﺍﺷﺘﻪ ﺑﺎﺷﺪ‪ .‬ﺩﺭ ﻣﻮﺍﺭﺩﻱ ﻛﻪ‬ ‫ﺑﺮﺍﻱ ﻳﻚ ﻓﻌﺎﻟﻴﺖ ﭼﻨﺪﻳﻦ ﻋﻨﺼﺮ ﻫﺰﻳﻨﻪﺳﺎﺯ ﻭﺟﻮﺩ ﺩﺍﺭﺩ‪ ,‬ﻓﻌﺎﻟﻴﺖ ﻣﺰﺑﻮﺭ ﺑﺎﻳﺪ ﺑﻪ ﺯﻳﺮ‬ ‫ﻓﻌﺎﻟﻴﺘﻬﺎﻳﺶ ﺑﻪ ﻫﻤﺮﺍﻩ ﻋﻨﺼﺮ ﻫﺰﻳﻨﻪﺳﺎﺯ ﻣﺮﺑﻮﻁ ﺑﻪ ﻫﺮ ﻳﻚ ﺍﺯ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺗﺠﺰﻳﻪ ﺷﻮﺩ‪.‬‬ ‫ﺳﺎﺧﺘﺎﺭ ‪ ABC‬ﺑﺮ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺗﺄﻛﻴﺪ ﺩﺍﺭﺩ‪ .‬ﻓﻌﺎﻟﻴﺘﻬﺎ ﺑﻪ ﺁﻧﭽﻪ ﻛﻪ ﻛﺎﺭﻛﻨﺎﻥ ﻭ ﺗﺠﻬﻴﺰﺍﺕ ﺑﻪ‬ ‫ﻣﻨﻈﻮﺭ ﺗﺄﻣﻴﻦ ﻧﻴﺎﺯﻫﺎﻱ ﻣﺸﺘﺮﻱ ﺍﻧﺠﺎﻡ ﻣﻲﺩﻫﺪ ﺍﻃﻼﻕ ﻣﻲﮔﺮﺩﺩ‪ .‬ﻓﻌﺎﻟﻴﺖﻫﺎ ﻫﻤﺎﻥ‬ ‫ﺍﻗﺪﺍﻣﺎﺗﻲ ﺑﺸﻤﺎﺭ ﻣﻲﺭﻭﻧﺪ ﻛﻪ ﻣﻨﺎﺑﻊ ﺳﺎﺯﻣﺎﻥ ﺭﺍ ﺻﺮﻑ ﻣﻲﻧﻤﺎﻳﻨﺪ‪.‬‬ ‫‪ ABC‬ﺑﺪﻭﻥ ﺗﺄﻛﻴﺪ ﺑﺮ ﻓﻌﺎﻟﻴﺖ ﻫﻤﺎﻧﻨﺪ ﺩﻳﮕﺮ ﺳﻴﺴﺘﻢﻫﺎﻱ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻪ ﻧﻈﺮ‬ ‫ﻣﻲﺭﺳﺪ‪ ABC .‬ﺑﺎ ﺗﺄﻛﻴﺪ ﺑﺮ ﻓﻌﺎﻟﻴﺖﻫﺎ ﺑﺠﺎﻱ ﻭﺍﺣﺪﻫﺎﻱ ﺳﺎﺯﻣﺎﻧﻲ ﻭ ﻭﻇﺎﻳﻒ ﺍﻳﻦ ﺍﻣﻜﺎﻥ ﺭﺍ‬


‫ﺑﺮﺍﻱ ‪ ABM‬ﻓﺮﺍﻫﻢ ﻣﻲﺳﺎﺯﺩ ﺗﺎ ﺍﺑﺰﺍﺭﻱ ﻗﻮﻱ ﺑﻪ ﻣﻨﻈﻮﺭ ﻣﺪﻳﺮﻳﺖ‪ ،‬ﺩﺭﻙ ﻭ ﺍﺯ ﻫﻤﻪ ﻣﻬﻤﺘﺮ‬ ‫ﺑﻬﺒﻮﺩ ﻓﺮﺁﻳﻨﺪﻫﺎﻱ ﺳﺎﺯﻣﺎﻧﻲ ﺑﺸﻤﺎﺭ ﺭﻭﺩ‪.‬‬ ‫ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺍﻳﻨﻜﻪ ﻛﻪ ‪ ABC‬ﺑﺮ ﻓﻌﺎﻟﻴﺖﻫﺎ ﺗﺎﻛﻴﺪ ﺩﺍﺭﺩ‪ ,‬ﻣﺘﻌﺎﻗﺒﺎً ﮔﺰﺍﺭﺷﻬﺎﻱ ﻻﺯﻡ ﻛﻪ‬ ‫ﺑﺮﻣﺒﻨﺎﻱ ﻓﻌﺎﻟﻴﺖ ﻣﻲﺑﺎﺷﺪ ـ ﻧﺴﺒﺖ ﺑﻪ ﺻﻮﺭﺕ ﺣﺴﺎﺑﻬﺎﻱ ﺳﻨﺘﻲ ﻣﺎﻫﻴﺎﻧﻪ ﻭﺍﺣﺪﻫﺎ ﻭ ﻣﺮﺍﻛﺰ‬ ‫ﻫﺰﻳﻨﻪﺍﻱ ﻛﻪ ﺗﻮﺳﻂ ﺩﻓﺎﺗﺮ ﻛﻞ ﺣﺎﺻﻞ ﻣﻲﮔﺮﺩﺩ‪ ,‬ﺍﻃﻼﻋﺎﺕ ﺑﻴﺸﺘﺮﻱ ﺭﺍ ﺍﺭﺍﺋﻪ ﻣﻲﻧﻤﺎﻳﺪ ﻭ‬ ‫ﻗﻴﻤﺖ ﺗﻤﺎﻡ ﺷﺪﻩ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺑﻄﻮﺭ ﺻﺤﻴﺤﻲ ﺍﻗﺪﺍﻣﺎﺕ ﺳﺎﺭﻣﺎﻥ ﺭﺍ ﻣﻨﻌﻜﺲ ﻣﻲﻧﻤﺎﻳﺪ‪.‬‬ ‫ﺩﺭ ﻃﺮﺍﺣﻲ ﺳﻴﺴﺘﻢ ‪ ABC‬ﻓﻌﺎﻟﻴﺖﻫﺎ ﺑﺮﻣﺒﻨﺎﻱ ﻣﺸﺘﺮﻱ ﺗﻌﺮﻳﻒ ﻣﻲﺷﻮﻧﺪ‪ .‬ﻓﻌﺎﻟﻴﺖﻫﺎ‬ ‫ﺑﺼﻮﺭﺕ ﻗﺮﺍﺭﺩﺍﺩﻱ ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻳﻚ ﻓﻌﻞ ﻣﻌﻠﻮﻡ ﻭ ﻳﻚ ﻣﻔﻌﻮﻝ ﺗﻌﺮﻳﻒ ﻣﻲﺷﻮﻧﺪ‪.‬‬ ‫ﻧﻘﻄﻪ ﺿﻌﻒ ﮔﺰﺍﺭﺷﺎﺕ ﺳﻨﺘﻲ ﺑﺮﻣﺒﻨﺎﻱ ﺩﻓﺘﺮ ﻛﻞ ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﻫﺰﻳﻨﻪﻫﺎ ﺑﺮ ﺣﺴﺐ‬ ‫ﻭﺍﺣﺪﻫﺎﻱ ﺳﺎﺯﻣﺎﻧﻲ ﻭ ﻓﺼﻮﻝ ﻫﺰﻳﻨﻪﺍﻱ ﮔﺰﺍﺭﺵ ﺩﺍﺩﻩ ﻣﻴﺸﻮﺩ‪ .‬ﺍﻳﻦ ﮔﺰﺍﺭﺷﺎﺕ ﺻﺮﻓﺎً ﺁﻧﭽﻪ‬ ‫ﻛﻪ ﻫﺰﻳﻨﻪ ﺷﺪﻩ ﺭﺍ ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ‪ .‬ﺩﺭ ﺣﺎﻟﻲ ﻛﻪ ﻓﻌﺎﻟﻴﺘﻬﺎ ﻧﺤﻮﻩ ﺻﺮﻑ ﻫﺰﻳﻨﻪﻫﺎ ﺭﺍ ﻧﺸﺎﻥ‬ ‫ﻣﻲﺩﻫﺪ‪.‬‬ ‫ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻓﻌﺎﻟﻴﺘﻲ ﻗﻴﻤﺖ ﺗﻤﺎﻡ ﺷﺪﻩ ﻫﺮ ﻓﻌﺎﻟﻴﺖ ﺭﺍ ﺑﻪ ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪﺍﻱ ﺁﻥ ﺑﺎ‬ ‫ﻳﻚ ﻧﺴﺒﺖ ﻣﺸﺨﺼﻲ ﺗﺨﺼﻴﺺ ﻣﻲﺩﻫﺪ‪ .‬ﺳﻴﺴﺘﻢﻫﺎﻱ ‪ ABC‬ﻛﻪ ﺑﻪ ﺧﻮﺑﻲ ﻃﺮﺍﺣﻲ ﺷﺪﻩ‬ ‫ﺑﺎﺷﻨﺪ ﺗﻮﺯﻳﻊ ﻧﺎﻣﺘﻨﺎﺳﺐ ﻫﺰﻳﻨﻪﻫﺎ ﺭﺍ ﻛﻪ ﺩﺭ ﺳﻴﺴﺘﻢﻫﺎﻱ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻛﻨﻮﻧﻲ ﺩﻳﺪﻩ ﻣﻲﺷﻮﻧﺪ‬ ‫ﺭﺍ ﺑﺎ ﺣﺪﺍﻗﻞ ﺳﺎﺯﻱ ﺗﻮﺯﻳﻊ ﻳﻜﺴﺎﻥ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﺑﻪ ﺧﺮﻭﺟﻲﻫﺎ ﻣﺮﺗﻔﻊ ﻣﻲﺳﺎﺯﺩ‪.‬‬ ‫‪ ABC‬ﻳﻚ ﺳﻴﺴﺘﻢ ﺗﻮﺯﻳﻊ ﻫﺰﻳﻨﻪﺍﻱ ﺩﻭ ﻣﺮﺣﻠﻪﺍﻱ ﻣﻲﺑﺎﺷﺪ‪ .‬ﻣﺤﺼﻮﻻﺕ ﻭ ﻣﺸﺘﺮﻳﺎﻥ‬ ‫ﻓﻌﺎﻟﻴﺖﻫﺎ ﺭﺍ ﺻﺮﻑ ﻧﻤﻮﺩﻩ ﻭ ﻓﻌﺎﻟﻴﺖﻫﺎ‪ ,‬ﻣﻨﺎﺑﻊ ﺭﺍ ﺻﺮﻑ ﻣﻲﻧﻤﺎﻳﻨﺪ‪ .‬ﻣﺸﺎﻭﺭﻳﻦ ﺑﺎ ﺗﺠﺮﺑﻪ ﺩﺭ‬ ‫ﺯﻣﻴﻨﻪ ‪ ABC‬ﻣﻲﺩﺍﻧﻨﺪ ﻛﻪ ﻣﺮﺣﻠﻪ ﺍﻭﻝ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪﻫﺎ ﺧﻮﺩ ﺷﺎﻣﻞ ﭼﻨﺪﻳﻦ ﮔﺎﻡ‬ ‫ﻣﻲﺗﻮﺍﻧﺪ ﺑﺎﺷﺪ ﻛﻪ ﺍﻳﻦ ﮔﺎﻡﻫﺎ ﻫﻤﺎﻥ ﺍﺧﺘﺼﺎﺹ ﻣﻨﺎﺑﻊ ﺑﻪ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺍﺯ ﻃﺮﻳﻖ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ‬ ‫ﻣﻨﺒﻌﻲ ﺍﺳﺖ ﻭ ﺩﺭ ﻣﺮﺣﻠﻪ ﺩﻭﻡ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪﻫﺎ ﺍﺯ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻓﻌﺎﻟﻴﺘﻲ ﺍﺳﺘﻔﺎﺩﻩ‬ ‫ﻣﻲﺷﻮﺩ‪.‬‬


‫ﭘﺲ ﺍﺯ ﺍﻳﻨﻜﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﻨﺎﺑﻊ ﺩﺭ ﺩﻓﺘﺮ ﻛﻞ ﺑﻪ ﺳﻤﺖ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺳﺮﺍﺯﻳﺮ ﻭ ﺍﻧﺒﺎﺷﺘﻪ‬ ‫ﻣﻲﺷﻮﻧﺪ ﻣﻲﺗﻮﺍﻧﻴﻢ ﺑﺎ ﺍﻗﺪﺍﻣﺎﺕ ﺩﻳﮕﺮﻱ ﻗﻴﻤﺖ ﺗﻤﺎﻡ ﺷﺪﻩ ﻓﻌﺎﻟﻴﺖﻫﺎ ﺭﺍ ﺑﻪ ﻓﻌﺎﻟﻴﺖﻫﺎﻱ‬ ‫ﻛﻼﻥ ﻭ ﻓﺮﺍﻳﻨﺪﻫﺎ ﻣﺠﺪﺩﺍً ﺗﺨﺼﻴﺺ ﺩﻫﻴﻢ‪.‬‬ ‫ﺩﺭ ﻭﺿﻊ ﻣﻄﻠﻮﺏ‪ ,‬ﺗﻤﺎﻡ ﻫﺰﻳﻨﻪﻫﺎ ﺑﻄﻮﺭ ﻣﺴﺘﻘﻴﻢ ﻣﻲﺗﻮﺍﻧﻨﺪ ﺑﻪ ﻓﻌﺎﻟﻴﺖﻫﺎ ﻭ ﭘﺲ ﺍﺯ ﺁﻥ‬ ‫ﻣﺴﺘﻘﻴﻤﺎٌ ﺑﻪ ﻣﺤﺼﻮﻻﺕ ﺗﻮﻟﻴﺪ ﺷﺪﻩ ﻭ ﻳﺎ ﺧﺪﻣﺎﺕ ﺍﺭﺍﺋﻪ ﺷﺪﻩ ﺗﺨﺼﻴﺺ ﻳﺎﺑﻨﺪ ﺍﻣﺎ ﻫﺰﻳﻨﻪﻫﺎ‬ ‫ﻭ ﭘﻴﭽﻴﺪﮔﻲ ﻓﺮﺍﻳﻨﺪ ﺟﻤﻊﺁﻭﺭﻱ ﺩﺍﺩﻩﻫﺎ ﺑﺮﺍﻱ ﺭﺳﻴﺪﻥ ﺑﻪ ﻭﺿﻊ ﻣﻄﻠﻮﺏ ﻣﻲﺗﻮﺍﻧﺪ ﺁﻧﻘﺪﺭ ﺯﻳﺎﺩ‬ ‫ﺑﺎﺷﺪ ﻛﻪ ﺍﺭﺯﺵ ﺍﻃﻼﻋﺎﺗﻲ ﺑﺪﺳﺖ ﺁﻣﺪﻩ ﺍﺯ ‪ ABC‬ﺭﺍ ﺯﻳﺮ ﺳﺆﺍﻝ ﻗﺮﺍﺭ ﺩﻫﺪ ﺑﻌﻼﻭﻩ‬ ‫ﺗﺨﺼﻴﺺ ﻣﺴﺘﻘﻴﻢ ﺑﻴﺸﺘﺮ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﺑﻪ ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪ ﺍﮔﺮ ﻧﺎﻣﻤﻜﻦ ﻧﺒﺎﺷﺪ ﺑﺴﻴﺎﺭ‬ ‫ﻣﺸﻜﻞ ﺍﺳﺖ‪.‬‬ ‫ﺳﻴﺴﺘﻢ ﺳﻨﺘﻲ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻄﻮﺭ ﺳﻠﻴﻘﻪﺍﻱ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻏﻴﺮﻣﺴﺘﻘﻴﻢ ﺳﺮﺑﺎﺭ ﺭﺍ‬ ‫ﺗﺨﺼﻴﺺ ﻣﻲﺩﻫﺪ ﻛﻪ ﺩﺭ ﺍﻳﻦ ﺻﻮﺭﺕ ﺩﻗﺖ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﺍﺯ ﺩﺳﺖ ﻣﻲﺭﻭﺩ‪.‬‬ ‫‪ ABC‬ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻣﻨﺒﻌﻲ ﻭ ﻓﻌﺎﻟﻴﺘﻲ ﻛﻪ ﺑﻴﺎﻥ ﻛﻨﻨﺪﻩ ﺍﻟﮕﻮﻫﺎﻱ‬ ‫ﻣﺼﺮﻑ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﻲﺑﺎﺷﻨﺪ ﻭ ﺭﺍﺑﻄﻪ ﻋﻠﻲ ﻭ ﻣﻌﻠﻮﻟﻲ‪ ,‬ﻓﺮﺍﻳﻨﺪ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪﻫﺎ ﺭﺍ‬ ‫ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ ﻭ ﺗﺨﺼﻴﺺ ﻣﺎﻟﻲ ﻧﺎﻣﺘﻨﺎﺳﺐ ﺭﺍ ﺑﺮﻃﺮﻑ ﻣﻲﺳﺎﺯﺩ‪ .‬ﺗﺨﺼﻴﺺ ﻧﺎﻣﺘﻨﺎﺳﺐ‬ ‫ﺑﺪﻳﻦ ﺩﻟﻴﻞ ﺭﺥ ﻣﻲﺩﻫﺪ ﻛﻪ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﻭ ﻏﻴﺮﻣﺴﺘﻘﻴﻢ ﺑﺮ ﺭﻭﻱ ﻓﻌﺎﻟﻴﺘﻬﺎ‬ ‫ﻣﺒﻨﺎﻱ ﺻﺤﻴﺤﻲ ﻧﺪﺍﺭﺩ‪.‬‬ ‫ﺩﺭ ‪ ABC‬ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺴﺘﻘﻴﻢ ﻣﻮﺍﺩ ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻓﻬﺮﺳﺖ ﻣﻮﺍﺩ )‪ (BOM‬ﻭ ﻳﺎ‬ ‫ﻓﺮﻣﻮﻝ ﺩﻳﮕﺮﻱ ﺑﻪ ﻣﺤﺼﻮﻻﺕ ﺍﺧﺘﺼﺎﺹ ﻣﻲﻳﺎﺑﺪ‪ .‬ﺑﻪ ﻫﻤﻴﻦ ﺗﺮﺗﻴﺐ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻛﺎﺭ‬ ‫ﻣﺴﺘﻘﻴﻢ ﻧﻴﺰ ﻣﻤﻜﻦ ﺍﺳﺖ ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺻﻮﺭﺕ ﺭﻭﺯﻣﺮﻩ ﻛﺎﺭ ﺍﺧﺘﺼﺎﺹ ﻳﺎﺑﺪ‪ .‬ﻋﻠﻴﺮﻏﻢ‬ ‫ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﻣﺴﺘﻘﻴﻢ ﻫﺰﻳﻨﻪ ﻛﺎﺭ ﻭ ﻣﻮﺍﺩ ﺑﺴﻴﺎﺭﻱ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﻨﺎﺑﻊ ﺑﺼﻮﺭﺕ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﻭ ﻳﺎ ﻏﻴﺮﻣﺴﺘﻘﻴﻢ ﺑﺎﻗﻲ ﻣﻲﻣﺎﻧﻨﺪ‪.‬‬ ‫‪ ABC‬ﺑﺎ ﺑﻬﺮﻩﮔﻴﺮﻱ ﺍﺯ ﻣﻨﻄﻖ ﺭﺍﺑﻄﻪ ﻋﻠﻲ ﻭ ﻣﻌﻠﻮﻟﻲ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻏﻴﺮﻣﺴﺘﻘﻴﻢ ﺭﺍ ﺑﻪ‬ ‫ﺭﻭﺵ ﻣﻨﻄﻘﻲ ﺑﻪ ﻣﺼﺮﻑ ﻛﻨﻨﺪﮔﺎﻥ ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﺍﺧﺘﺼﺎﺹ ﻣﻴﺪﻫﺪ‪ .‬ﺩﺭ ﺍﺑﺘﺪﺍ ‪ABC‬‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﻨﺎﺑﻊ ﺭﺍ ﺑﻪ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺑﺮﻣﺒﻨﺎﻱ ﻛﺎﺭ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﻭ ﻳﺎ ﻣﻮﺍﺩ ﻣﺼﺮﻑ ﺷﺪﻩ ﻣﺮﺗﺒﻂ‬


‫ﻣﻲﺳﺎﺯﺩ‪ .‬ﺳﭙﺲ ‪ ABC‬ﺍﺯ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻓﻌﺎﻟﻴﺘﻲ ﺟﻬﺖ ﺗﺨﺼﻴﺺ ﻗﻴﻤﺖ ﺗﻤﺎﻡ ﺷﺪﻩ‬ ‫ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﻏﻴﺮﻣﺴﺘﻘﻴﻢ ﺑﻪ ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪﺍﻱ ﻣﺘﻨﺎﺳﺐ ﺑﺎ ﻣﺼﺮﻑ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺑﻮﺳﻴﻠﻪ ﺍﻫﺪﺍﻑ‬ ‫ﻫﺰﻳﻨﻪﺍﻱ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﻛﻨﺪ‪ .‬ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻓﻬﺮﺳﺖ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺩﺭﻙ ﻗﻴﻤﺖ ﺗﻤﺎﻡ ﺷﺪﻩ ﻭﺍﻗﻌﻲ‬ ‫ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪﺍﻱ ﺭﺍ ﺁﺳﺎﻧﺘﺮ ﻣﻲﺳﺎﺯﺩ‪ .‬ﺍﻣﺮﻭﺯﻩ ﺑﺴﻴﺎﺭﻱ ﺍﺯ ﺷﺮﻛﺘﻬﺎ ﻭ ﺳﺎﺯﻣﺎﻧﻬﺎ ﺍﺯ ‪ABC‬‬ ‫ﺑﺮﺍﻱ ﺗﻌﻴﻴﻦ ﻗﻴﻤﺖ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻭ ﺧﺪﻣﺎﺗﺸﺎﻥ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﻧﻤﺎﻳﻨﺪ‪.‬‬ ‫‪ -۲‬ﻣﺸﻜﻼﺕ ﻣﺮﺗﺒﻂ ﺑﺎ ﺑﻜﺎﺭﮔﻴﺮﻱ ﻭ ﺍﻧﺘﮕﺮﺍﻝﮔﻴﺮﻱ ﺩﺍﺩﻩﻫﺎ‬

‫ﺍﻧﺘﺨﺎﺏ ﻳﻚ ﺳﺎﺧﺘﺎﺭ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﻭ ﻫﺰﻳﻨﻪﺳﺎﺯ ﺧﻮﺏ ﺑﺮﺍﻱ ﻳﻘﻴﻦ ﺣﺎﺻﻞ ﻛﺮﺩﻥ ﺍﺯ‬ ‫ﻣﻮﻓﻘﻴﺖ ﻛﺎﻓﻲ ﻧﻴﺴﺖ ﺣﺘﻲ ﺍﮔﺮ ﻳﻚ ﻃﺮﺍﺣﻲ ﻣﺪﻝ ‪ ABC‬ﻭ ﻧﺮﻡ ﺍﻓﺰﺍﺭ ﻫﺰﻳﻨﻪ ﻣﺮﺑﻮﻃﻪ ﺑﻪ‬ ‫ﺩﺭﺳﺘﻲ ﺍﻧﺠﺎﻡ ﺷﻮﺩ ﺍﻃﻤﻴﻨﺎﻥ ﻛﻤﻲ ﻭﺟﻮﺩ ﺩﺍﺭﺩ ﻛﻪ ‪ ABC‬ﺩﺍﺩﻩﻫﺎ ﺭﺍ ﺩﺭ ﺳﻄﺢ ﻭﺳﻴﻌﻲ‬ ‫ﺑﭙﺬﻳﺮﺩ‪.‬‬ ‫ﺑﺮﺍﻱ ﺣﻞ ﻣﺸﻜﻼﺕ ﺑﻜﺎﺭﮔﻴﺮﻱ ﻭ ﺍﻧﺘﮕﺮﺍﻝ ﮔﻴﺮﻱ ﺩﺍﺩﻩﻫﺎ ﺍﺯ ﺭﻭﺵﻫﺎﻳﻲ ﭼﻮﻥ‬ ‫ﺍﻧﺘﺨﺎﺏ ﻣﺤﻞ ﺗﺴﺖ‪ ،‬ﮔﺴﺘﺮﺵ ﻣﺪﻝ ‪ ABC‬ﻭ ﺍﺭﺗﺒﺎﻁ ﺩﺍﺩﻥ ﺍﻳﻦ ﻣﺪﻝ ﺑﻪ ﺩﺍﺩﻩﻫﺎﻱ‬ ‫ﻛﺎﺭﺑﺮﺩﻱ ﺳﻴﺴﺘﻢ ﺗﻐﺬﻳﻪ ﻛﻨﻨﺪﻩ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﺷﻮﺩ‪.‬‬ ‫ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺴﺘﻘﻴﻢ ﺁﺳﺎﻥ ﺍﺳﺖ ﻫﻤﺎﻧﻨﺪ ﺗﺨﺼﻴﺺ ﻣﻮﺍﺩ ﺑﻪ ﻓﺮﺍﻭﺭﺩﻩﻫﺎﻱ‬ ‫ﺧﺎﺹ‪ ‬ﺍﻣ‪‬ﺎ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻏﻴﺮﻣﺴﺘﻘﻴﻢ ﻣﺸﻜﻞ ﻭ ﺩﺷﻮﺍﺭ ﺍﺳﺖ‪ ،‬ﺍﻳﻨﺠﺎﺳﺖ ﻛﻪ‬ ‫‪ ABC‬ﺑﻪ ﻛﻤﻚ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺟﺬﺏ ﺳﻨﺘﻲ ﺁﻣﺪﻩ ﻭ ﺁﻧﺮﺍ ﺗﺼﺤﻴﺢ ﻭ ﻛﺎﻣﻞ ﻣﻲﻛﻨﺪ‪ .‬ﻗﺪﺭﺕ‬ ‫‪ ABC‬ﺑﻪ ﻛﺎﺭﺑﺮﺩ ﻋﻤﻠﻲ ﺁﻥ ﺑﻌﻨﻮﺍﻥ ﻳﻚ ﺍﺑﺰﺍﺭ ﻣﺘﻜﻲ ﻧﻴﺴﺖ )ﺑﻄﻮﺭ ﻣﺜﺎﻝ ﮔﺰﺍﺭﺵ ﻣﻐﺎﻳﺮﺕ(‬ ‫ﺍﻣﺎ ﺑﻪ ﻛﺎﺭﺑﺮﺩ ﺁﻥ ﺩﺭ ﺍﺭﺯﻳﺎﺑﻲ ﻗﻴﻤﺖ ﺗﻤﺎﻡ ﺷﺪﻩ ﺑﺴﺘﮕﻲ ﺩﺍﺭﺩ‪ .‬ﺑﺮﺍﻱ ﺗﻌﻴﻴﻦ ﻗﻴﻤﺖ ﺗﻤﺎﻡ‬ ‫ﺷﺪﻩ ﻭﺍﻗﻌﻲ ﻣﺤﺼﻮﻻﺕ‪ ،‬ﻓﺮﺍﻭﺭﺩﻩﻫﺎ‪ ،‬ﺳﺮﻭﻳﺴﻬﺎﻱ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﻭ ﻣﺸﺘﺮﻳﺎﻥ ﻣﻲﺗﻮﺍﻥ ﺍﺯ‬ ‫ﻣﻨﺤﻨﻲ ﻫﺰﻳﻨﻪ ﺑﺮﺍﻱ ﺗﺠﺴﻢ ﻛﺮﺩﻥ ﻫﺪﻑ ﻧﻬﺎﻳﻲ ﻫﺰﻳﻨﻪ ﺍﺳﺘﻔﺎﺩﻩ ﻛﺮﺩ‪.‬‬ ‫ﺭﻭﺷﻲ ﻛﻪ ﻳﻚ ﺳﺎﺯﻣﺎﻥ ﺑﺮﺍﻱ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﻛﻨﺪ ﺑﻪ ﺷﺮﺍﻳﻂ ﺫﻳﻞ‬ ‫ﺍﺭﺗﺒﺎﻁ ﺩﺍﺭﺩ‪:‬‬


‫ـ ﺩﺭ ﺻﻮﺭﺕ ﻭﻗﻮﻉ ﺑﺮﺧﻲ ﺍﺯ ﻛﺎﺭﻫﺎﻱ ﭘﺮﻭﮊﻩﺍﻱ ﻣﻴﺘﻮﺍﻥ ﺍﺯ ﺣﺴﺎﺑﺪﺍﺭﻱ ﭘﺮﻭﮊﻩ ﺍﻱ‬ ‫ﺍﺳﺘﻔﺎﺩﻩ ﻧﻤﻮﺩ‪ .‬ﺣﺴﺎﺑﺪﺍﺭﻱ ﭘﺮﻭﮊﻩﺍﻱ )ﻛﻪ ﺑﻪ ﺁﻥ ﻗﻴﻤﺖﮔﺬﺍﺭﻱ ﺳﻔﺎﺭﺵ ﻛﺎﺭ ﻧﻴﺰ ﮔﻔﺘﻪ‬ ‫ﻣﻲﺷﻮﺩ( ﻣﻲﺗﻮﺍﻧﺪ ﺑﺮﺗﺮ ﺍﺯ ‪ ABC‬ﺑﺎﺷﺪ ﺑﺨﺎﻃﺮ ﺍﻳﻨﻜﻪ ﺍﻳﻦ ﺑﻪ ﺑﺨﺸﻲ ﺍﺯ ﻛﺎﺭ ﺗﺨﺼﻴﺺ‬ ‫ﻣﻲﻳﺎﺑﺪ ﻛﻪ ﺩﻭﺑﺎﺭﻩ ﺑﻮﻗﻮﻉ ﻧﺨﻮﺍﻫﺪ ﭘﻴﻮﺳﺖ ﻭ ﺑﻪ ﺑﺮﻧﺎﻣﻪ ﻛﺎﺭ ﭘﺮﻭﮊﻩﺍﻱ ﺍﺭﺗﺒﺎﻁ ﺩﺍﺭﺩ‪ABC .‬‬ ‫ﻛﻞ ﺑﺎﻗﻴﻤﺎﻧﺪﻩ ﻛﺎﺭ‪ ،‬ﻛﺎﺭﻱ ﺭﺍ ﻛﻪ ﻣﺠﺪﺩﺍً ﺭﺥ ﻣﻲﺩﻫﺪ ﻭ ﻛﺎﺭ ﺗﻜﺮﺍﺭﻱ ﺍﺳﺖ ﺭﺍ ﺑﻌﻬﺪﻩ‬ ‫ﻣﻲﮔﻴﺮﺩ‪ ABC .‬ﻋﻼﻭﻩ ﺑﺮ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻣﻨﺒﻊ ﻭ ﻓﻌﺎﻟﻴﺖ‪ ،‬ﺑﻪ ﺳﺎﺧﺘﺎﺭ ﺷﺒﻜﻪ ﺗﺨﺼﻴﺺ‬ ‫ﻫﺰﻳﻨﻪ ﺑﺮﺍﻱ ﺭﺩﻳﺎﺑﻲ ﻣﺨﺎﺭﺝ ﻣﻨﺒﻊ ﻧﺴﺒﺖ ﺑﻪ ﻫﺰﻳﻨﻪ ﻧﻴﺰ ﺑﺴﺘﮕﻲ ﺩﺍﺭﺩ‪.‬‬ ‫ـ ﺩﺭ ﺻﻮﺭﺕ ﻭﺟﻮﺩ ﻳﻚ ﺳﻴﺴﺘﻢ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﻫﺰﻳﻨﻪ ﺍﺯ ﭘﻴﺶ ﻣﻮﺟﻮﺩ ﺑﻪ ﺟﺎﻱ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺴﺘﻘﻴﻢ ﻣﺎﻧﻨﺪ ﻣﻮﺍﺩ ﻭ ﻛﺎﺭﮔﺮ ‪ ABC‬ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﺭﺍ ﺑﺎ ﺗﻤﺎﻡ ﻫﺰﻳﻨﻪﻫﺎﻱ‬ ‫ﻏﻴﺮﻣﺴﺘﻘﻴﻢ ﺍﺻﻼﺡ ﻣﻲﻛﻨﺪ‪ ABC) .‬ﻳﻚ ﺳﻴﺴﺘﻢ ﻫﺰﻳﻨﻪ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﻭ ﺍﺻﻼﺡ ﺷﺪﻩ ﺍﺳﺖ‬ ‫ﻭ ﺍﻳﻦ ﺍﺳﺘﺎﻧﺪﺍﺭﺩﻫﺎ ﺑﺼﻮﺭﺕ ﻣﻜﺮﺭ ﺩﺭ ﻓﻮﺍﺻﻞ ﺯﻣﺎﻧﻲ ﻣﺸﺨﺺ ﺗﻮﺳﻂ ﻣﺪﻝ ﺑﺎﺯﺑﻴﻨﻲ ﻭ‬ ‫ﺍﺻﻼﺡ ﻣﻲﮔﺮﺩﺩ(‪.‬‬ ‫ـ ﻣﺪﻟﻬﺎﻱ ﻗﺎﺑﻞ ﻣﻘﻴﺎﺱ ‪ABC‬‬

‫ﺑﺴﻴﺎﺭﻱ ﺍﺯ ﺁﻧﻬﺎﻳﻲ ﻛﻪ ﺑﺮﺍﻱ ﺍﻭﻟﻴﻦ ﺑﺎﺭ ‪ ABC‬ﺭﺍ ﺷﺮﻭﻉ ﻛﺮﺩﻩﺍﻧﺪ ﺑﻪ ﺍﺷﺘﺒﺎﻩ ﻣﻌﺘﻘﺪﻧﺪ ﻳﻚ‬ ‫ﻣﺪﻝ ‪ ABC‬ﺑﺎﻳﺪ ﺑﺼﻮﺭﺕ ﺑﺴﻴﺎﺭ ﻣﻔﺼﻞ ﻭ ﮔﺴﺘﺮﺩﻩ ﻃﺮﺍﺣﻲ ﮔﺮﺩﺩ ﻭ ﻫﺮ ﻛﺎﺭﺑﺮﻱ ﻣﻲﺗﻮﺍﻧﺪ‬ ‫ﺩﺭ ﺻﻮﺭﺕ ﻧﻴﺎﺯ ﺑﻪ ﻫﺮ ﻳﻚ ﺍﺯ ﺧﻮﺍﺳﺘﻪﻫﺎﻱ ﺩﻭﺭ ﺍﺯ ﺍﻧﺘﻈﺎﺭ ﻧﻴﺰ ﭘﺎﺳﺦ ﺩﻫﺪ‪ .‬ﺑﺴﻴﺎﺭﻱ ﺍﺯ‬ ‫ﺗﻴﻢﻫﺎﻱ ﭘﺮﻭﮊﻩ ‪ ABC‬ﺣﺘﻲ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺤﺎﺳﺒﺎﺗﻲ ﺭﺍ ﺩﺭ ﺳﻄﻮﺡ ﺩﻳﮕﺮ ﺑﺎ ﻛﻤﺘﺮﻳﻦ ﻭ‬ ‫ﻣﺒﺴﻮﻁﺗﺮﻳﻦ ﺣﺎﻟﺖ ﻣﻮﺭﺩ ﺑﺮﺭﺳﻲ ﻗﺮﺍﺭ ﻣﻲﺩﻫﻨﺪ‪ .‬ﺍﻳﻦ ﺗﻴﻢﻫﺎ ﺗﺼﻤﻴﻢ ﻣﻲﮔﻴﺮﻧﺪ ﻛﻪ ﺩﺭ‬ ‫ﻣﺮﺍﺣﻞ ﺍﻭﻟﻴﻪ ﺑﺎﻳﺪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺤﺎﺳﺒﻪ ﺷﺪﻩ ﺭﺍ ﺑﺮﺍﻱ ﻓﺮﺍﻭﺭﺩﻩ ﻫﺎ ﻭ ﻳﺎ ﺧﻄﻮﻁ ﺧﺪﻣﺎﺕ‬ ‫ﻣﺤﺪﻭﺩ ﻧﻤﺎﻳﻨﺪ ﺁﻧﻬﺎ ﺑﺪﻭﻥ ﻣﻄﻠﻊ ﺑﻮﺩﻥ ﺍﺯ ﺳﺎﺧﺘﺎﺭ ‪ ABC‬ﺁﻥ ﺭﺍ ﮔﺴﺘﺮﺵ ﻣﻲﺩﻫﻨﺪ ﻭ ﺷﺮﺡ‬ ‫ﺁﻥ ﺭﺍ ﻣﺨﺘﺼﺮﺗﺮ ﻣﻲﻧﻤﺎﻳﻨﺪ‪ .‬ﺩﺭ ﺣﺎﻟﻴﻜﻪ ﻗﻴﻤﺖ ﮔﺬﺍﺭﻱ ‪" ABC ‬ﺩﻭﺑﺎﺭﻩ ﻗﺎﺑﻞ ﻧﺮﻣﺎﻝ ﺷﺪﻥ‬ ‫ﺍﺳﺖ" ﻳﻌﻨﻲ ﻧﺴﺒﺖﻫﺎﻱ ﺧﻮﺩ ﺭﺍ ﺩﺭ ﺣﺎﻟﻴﻜﻪ ﺍﻧﺪﺍﺯﻩ ﺍﺵ ﺑﺴﻂ ﭘﻴﺪﺍ ﻣﻲﻛﻨﺪ ﺣﻔﻆ ﻧﻤﻮﺩﻩ ﻭ‬ ‫ﻫﺰﻳﻨﻪﻫﺎ ﺭﺍ ﺗﻐﻴﻴﺮ ﻧﻤﻲﺩﻫﺪ‪ ،‬ﺁﻧﮕﺎﻩ ﺟﺰﺋﻴﺎﺕ ﺑﺼﻮﺭﺕ ﺩﻗﻴﻖﺗﺮ ﺗﻘﺴﻴﻢﺑﻨﺪﻱ ﻣﻲﺷﻮﻧﺪ ﭼﻮﻥ‬ ‫ﻓﻌﺎﻟﻴﺖﻫﺎ ﻭ ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪ ﺗﻔﻜﻴﻚ ﻣﻲﮔﺮﺩﻧﺪ‪.‬‬


‫ﺍﻓﺮﺍﺩﻳﻜﻪ ﺑﺎ ﭼﮕﻮﻧﮕﻲ ﻛﺎﺭﺁﻳﻲ ‪ ABC‬ﺁﺷﻨﺎ ﻧﻴﺴﺘﻨﺪ ﺑﺮﺩﺍﺷﺖ ﻏﻠﻄﻲ ﺍﺯ ﺁﻥ ﺩﺍﺭﻧﺪ ﺁﻧﻬﺎ‬ ‫ﻣﻌﺘﻘﺪﻧﺪ ﺟﻤﻊﺁﻭﺭﻱ ﺩﺍﺩﻩﻫﺎ ﺗﻮﺳﻂ ‪ ABC‬ﻫﻤﻴﺸﻪ ﻭﻗﺖﮔﻴﺮ ﻭ ﻛﺎﺭ ﺩﺷﻮﺍﺭﻱ ﺍﺳﺖ‪ .‬ﻭﺭﻭﺩ‬ ‫ﺩﺍﺩﻩﻫﺎﻱ ﺩﻗﻴﻖ ﺍﺯ ﭘﻴﺶﻧﻴﺎﺯﻫﺎﻱ ﺧﺮﻭﺟﻲ ﺩﻗﻴﻖ ﻧﻤﻲﺑﺎﺷﺪ ﻭ ﺷﺒﻜﻪ ﺗﺨﺼﻴﺺ ‪ABC‬‬ ‫ﻣﻲﺗﻮﺍﻧﺪ ﺧﻄﺎﻫﺎﻱ ﺗﺨﻤﻴﻨﻲ ﺭﺍ ﺗﺤﻤﻞ ﻛﻨﺪ ﻭ ﺗﺎ ﺣﺪﻭﺩﻱ ﺍﻧﻌﻄﺎﻑﭘﺬﻳﺮ ﺍﺳﺖ ﭼﺮﺍ ﻛﻪ ﺩﺭ‬ ‫ﭼﻨﻴﻦ ﺳﻴﺴﺘﻤﻲ ﺧﻄﺎ ﻛﺎﻫﺶ ﻳﺎﻓﺘﻪ ﻭ ﺗﺮﻛﻴﺐ ﻧﻤﻲﮔﺮﺩﺩ‪ ABC .‬ﻛﺎﻫﺶ ﭼﺸﻤﮕﻴﺮﻱ ﺩﺭ‬ ‫ﺗﻼﺵ ﺑﺮﺍﻱ ﺟﻤﻊﺁﻭﺭﻱ ﺩﺍﺩﻩﻫﺎ ﺧﻮﺍﻫﺪ ﺩﺍﺷﺖ ﻛﻪ ﺍﻳﻦ ﺧﻮﺩ ﻫﺰﻳﻨﻪ ﺍﺟﺮﺍﻳﻲ ﺭﺍ ﻛﺎﻫﺶ‬ ‫ﺧﻮﺍﻫﺪ ﺩﺍﺩ‪.‬‬ ‫ﻭﺍﻗﻌﻴﺖ ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﻣﻴﺰﺍﻥ ﺟﺰﺋﻴﺎﺕ ﻭ ﺩﻗﺖ ﺑﺴﺘﮕﻲ ﺩﺍﺭﺩ ﺑﻪ ﺗﺼﻤﻴﻤﺎﺗﻲ ﻛﻪ ﻳﻚ‬ ‫ﺳﺎﺯﻣﺎﻥ ﻣﻲﺧﻮﺍﻫﺪ ﺑﺮﺍﺳﺎﺱ ﺩﺍﺩﻩﻫﺎ ﺍﺗﺨﺎﺫ ﻧﻤﺎﻳﺪ‪ .‬ﺑﻪ ﻫﺮ ﺣﺎﻝ ﺑﺴﻴﺎﺭﻱ ﺍﺯ ﺗﺼﻤﻴﻤﺎﺕ‬ ‫ﻣﻲﺗﻮﺍﻧﻨﺪ ﺩﺭﺻﺪﻱ ﺍﺯ ﺧﻄﺎﻫﺎﻱ ﺍﺿﺎﻓﻪ ﺷﺪﻩ ﻭ ﻛﻢ ﺷﺪﻩ ﺍﺯ ﭘﻴﺶ ﺗﻌﻴﻴﻦ ﺷﺪﻩ ﺭﺍ ﺗﺤﻤﻞ‬ ‫ﻛﻨﻨﺪ‪ ABC .‬ﺑﻌﻨﻮﺍﻥ ﻳﻚ ﻧﻤﻮﻧﻪ ﺳﺮﻳﻊ ﻛﻪ ﭘﻴﺸﺘﺎﺯ ﺭﻭﺵ ﺑﺮﺗﺮ ﺑﻜﺎﺭﮔﻴﺮﻱ ﺧﻮﺍﺹ ﻣﻄﺮﺡ‬ ‫ﺷﺪﻩ ﻣﻲﺑﺎﺷﺪ ﻭ ﺩﺭ ﻭﺍﻗﻊ ﺍﺑﺰﺍﺭﻱ ﺑﺮﺍﻱ ﻛﺎﺭﺑﺮﺩ ﺁﻧﻬﺎ ﺍﺳﺖ‪.‬‬ ‫ﺟﻤﻊﺁﻭﺭﻱ ﺩﺍﺩﻩﻫﺎ ﺷﺎﻣﻞ ﺳﻪ ﻣﺒﺤﺚ ﻣﻬﻢ ﺫﻳﻞ ﻣﻲﺑﺎﺷﻨﺪ‪:‬‬ ‫‪ .۱‬ﺩﺍﺩﻩﻫﺎﻱ ﻣﺎﻟﻲ‪:‬‬

‫ﺁﻣﺎﺭ ﺍﻃﻼﻋﺎﺕ ﻣﺎﻟﻲ ﺑﻨﺪﺭﺕ ﻣﻮﺭﺩ ﺍﺭﺯﻳﺎﺑﻲ ﺩﻗﻴﻖ ﻗﺮﺍﺭ ﻣﻴﮕﻴﺮﻧﺪ ﭼﻮﻥ ﻣﻨﺒﻊ ﺍﻃﻼﻋﺎﺕ‬ ‫ﻣﺴﺘﻘﻴﻤﺎً ﺍﺯ ﺑﺨﺶ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺳﺎﺯﻣﺎﻥ ﺍﺭﺍﺋﻪ ﻣﻲﺷﻮﺩ‪ .‬ﺍﻳﻦ ﺍﻃﻼﻋﺎﺕ ﺩﺭ ﺳﺘﻮﻥ ﻫﺰﻳﻨﻪﻫﺎﻱ‬ ‫ﺩﻓﺘﺮ ﻛﻞ ﺛﺒﺖ ﻣﻲﺷﻮﻧﺪ‪ .‬ﮔﺎﻫﻲ ﺍﻭﻗﺎﺕ ﻣﻨﺎﺑﻊ ﺩﺍﺩﻩﻫﺎﻱ ﻣﺸﺎﺑﻪ ﻣﺎﻧﻨﺪ ﻫﺰﻳﻨﻪ ﺣﻘﻮﻕ ﻭ‬ ‫ﺩﺳﺘﻤﺰﺩ ﺟﺎﻳﮕﺰﻳﻦ ﺍﻳﻦ ﺍﻃﻼﻋﺎﺕ ﻣﻲﮔﺮﺩﻧﺪ‪ .‬ﺍﻣﺎ ﻫﺮ ﺩﻭ ﺁﻧﻬﺎ ﻣﻌﻤﻮﻻً ﺑﺴﻴﺎﺭ ﺩﻗﻴﻖ ﻫﺴﺘﻨﺪ‪.‬‬ ‫‪ .۲‬ﺩﺍﺩﻩﻫﺎﻱ ﻫﺰﻳﻨﻪﺳﺎﺯ ﻣﻨﺒﻌﻲ‪:‬‬

‫ﺑﻪ ﺩﻭ ﮔﺮﻭﻩ ﺗﻘﺴﻴﻢ ﻣﻲﺷﻮﻧﺪ‪ :‬ﺩﺳﺘﻤﺰﺩﻫﺎ ﺑﻌﻼﻭﻩ ﺣﻘﻮﻕ ﻭ ﻣﺰﺍﻳﺎﻱ ﻣﺮﺗﺒﻂ ﺑﺎ ﻫﺰﻳﻨﻪﻫﺎ‬ ‫ﻭ ﻫﺰﻳﻨﻪﻫﺎﻳﻲ ﻛﻪ ﺑﻪ ﺩﺳﺘﻤﺰﺩ ﺍﺭﺗﺒﺎﻁ ﻧﺪﺍﺭﻧﺪ‪ ABC .‬ﻧﻴﺎﺯﻱ ﺑﻪ ﺩﻗﺖ ﺑﻴﺶ ﺍﺯ ﺍﻧﺪﺍﺯﻩ ﻧﺪﺍﺭﺩ ﻭ‬ ‫ﻣﻲﺗﻮﺍﻧﺪ ﺍﺯ ﮔﺮﻭﻩ ﻛﻮﭼﻜﺘﺮﻱ ﺍﺯﻛﺎﺭﻛﻨﺎﻥ ﺁﮔﺎﻩ ﺍﺳﺘﻔﺎﺩﻩ ﻛﻨﺪ ﺗﺎ ﻧﻘﺶ "ﻧﻤﺎﻳﻨﺪﮔﺎﻥ ﻛﺎﺭ" ﺭﺍ‬


‫ﺍﻳﻔﺎ ﻧﻤﺎﻳﻨﺪ ﺗﺎ ﺍﻃﻼﻋﺎﺕ )ﺳﺎﻋﺎﺕ ﻛﺎﺭ ﻳﺎ ﺩﺭﺻﺪ ﻛﺎﺭﻛﺮﺩ ﻛﺎﺭﻛﻨﺎﻥ ( ﺭﺍ ﺑﺮﺍﻱ ﺗﻤﺎﻡ ﻛﺎﺭﻛﻨﺎﻥ‬ ‫ﺳﺎﺯﻣﺎﻥ ﺗﺨﻤﻴﻦ ﺑﺰﻧﺪ‪.‬‬ ‫‪ .۳‬ﺩﺍﺩﻩﻫﺎﻱ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻓﻌﺎﻟﻴﺖ‪:‬‬

‫ﺍﻳﻦ ﺩﺍﺩﻩﻫﺎ ﻣﻮﺭﺩ ﻧﻴﺎﺯ ﻛﻠﻴﻪ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎ ﻧﺒﻮﺩﻩ ﺑﻠﻜﻪ ﺑﺮﺍﻱ ﺗﻌﺪﺍﺩ ﻛﻤﻲ ﺍﺯ ﺁﻧﻬﺎ ﺣﻴﺎﺗﻲ‬ ‫ﻣﻲﺑﺎﺷﻨﺪ‪ .‬ﺍﻳﻦ ﺗﻌﺪﺍﺩ ﻛﻢ ﺁﻧﺪﺳﺘﻪ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻓﻌﺎﻟﻴﺘﻲ ﻫﺴﺘﻨﺪ ﻛﻪ ‪ (۱‬ﺑﺨﺶ ﺍﺻﻠﻲ‬ ‫ﻣﺨﺎﺭﺝ ﺭﺍ ﻣﻮﺭﺩ ﻣﻘﺎﻳﺴﻪ ﻗﺮﺍﺭ ﻣﻲﺩﻫﻨﺪ )ﻗﺎﻧﻮﻥ ‪ (۲ ( ۸۰/۲۰‬ﺍﻧﺤﺮﺍﻑ ﺷﺪﺕ ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪ‬ ‫ﺭﺍ ﻧﺸﺎﻥ ﻣﻲﺩﻫﻨﺪ ‪ (۳‬ﺑﻲ ﺛﺒﺎﺗﻲ ﺩﻭﺭﻩ ﺍﻱ ﻣﻴﺰﺍﻥ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻣﺼﺮﻑ ﺷﺪﻩ ﺍﺯ ﻣﻴﺎﻥ‬ ‫ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪ ﺭﺍ ﻣﻮﺭﺩ ﺁﺯﻣﺎﻳﺶ ﻭ ﺗﺠﺮﺑﻪ ﻗﺮﺍﺭ ﻣﻲﺩﻫﻨﺪ‪.‬‬ ‫ﻭ ﺑﺮﺍﻱ ﺁﻥ ﺩﺳﺘﻪ ﺍﺯ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎﻱ ﻓﻌﺎﻟﻴﺖ ﻛﻪ ﺩﺭ ﺍﻳﻦ ﺳﻪ ﻣﻌﻴﺎﺭ ﻗﺮﺍﺭ ﻧﻤﻲﮔﻴﺮﻧﺪ‬ ‫ﻣﻲﺗﻮﺍﻧﻨﺪ ﺷﺎﻣﻞ ﻗﺎﻧﻮﻥ ‪ ۸۰/۲۰‬ﺩﺭﺻﺪ ﺑﺎﺷﻨﺪ‪ .‬ﺗﻴﻢ ﭘﺮﻭﮊﻩ ﻣﻲﺗﻮﺍﻧﺪ ﻛﺎﺭﻛﻨﺎﻧﻲ ﺭﺍ ﺍﻧﺘﺨﺎﺏ‬ ‫ﻛﻨﺪ ﻛﻪ ﺷﺪﺕ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎ ﺭﺍ ﺑﺮﺣﺴﺐ ﺣﺎﻓﻈﻪ ﺧﻮﺩ ﺑﺪﻭﻥ ﻧﻴﺎﺯ ﺑﻪ ﺩﺍﺩﻩﻫﺎﻱ ﺳﺨﺖ‬ ‫ﺍﻓﺰﺍﺭﻱ ﺳﻴﺴﺘﻢ ﺗﻐﺬﻳﻪ ﻧﻤﺎﻳﻨﺪ ﻳﺎ ﻃﺒﻖ ﺍﺳﺎﺳﻨﺎﻣﻪﻫﺎﻱ ﺛﺒﺖ ﺷﺪﻩ ﺗﺨﻤﻴﻦ ﺑﺰﻧﻨﺪ‪.‬ﻛﺎﺭﻛﻨﺎﻥ‬ ‫ﻣﻲﺗﻮﺍﻧﻨﺪ ﻣﻘﺎﺩﻳﺮ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎ ﻣﺎﻧﻨﺪ ﺗﻌﺪﺍﺩ ﻭﻳﺰﻳﺘﻬﺎﻱ ﻓﺮﻭﺵ ﻣﺸﺘﺮﻱ ﻭ ﻣﻘﺎﺩﻳﺮ ﺗﻔﻜﻴﻚ‬ ‫ﺷﺪﻩ ﺩﺭ ﻣﻴﺎﻥ ﻣﺸﺘﺮﻳﺎﻥ ﻳﺎ ﺩﺭﺻﺪ ﺍﺳﺘﻔﺎﺩﻩ ﻭﺍﻗﻌﻲ ﺭﺍ ﺗﺨﻤﻴﻦ ﺑﺰﻧﻨﺪ‪.‬‬ ‫ﺍﻧﺘﺨﺎﺏ ﻣﺤﻞ ﻧﻤﻮﻧﻪ ﺳﺮﻳﻊ ‪ ) ABC‬ﺁﺯﻣﺎﻳﺸﻲ (‬ ‫ﺑﺮﺧﻲ ﺍﺯ ﻣﺪﻳﺮﺍﻥ ﭘﺮﻭﮊﻩ ‪ ) ABC‬ﻳﺎ ﻣﺪﻳﺮﺍﻥ ﺍﺭﺷﺪ ﺍﺟﺮﺍﻳﻲ( ﺑﺮ ﺍﻳﻦ ﺑﺎﻭﺭ ﻫﺴﺘﻨﺪ ﻛﻪ ﺑﺎﻳﺪ‬ ‫ﺑﺮﺗﺮﻳﻦ ﻧﻘﻄﻪ ﺗﺎﺛﻴﺮ ﺑﺮ ﺁﺯﻣﺎﻳﺶ ‪ ABC‬ﻧﺘﺎﻳﺞ ﺧﻮﺑﻲ ﺭﺍ ﺩﺭ ﺑﺮﺩﺍﺷﺘﻪ ﺑﺎﺷﺪ‪ .‬ﺑﺮﺧﻲ ﻣﺨﺎﻟﻒ‬ ‫ﺍﻳﻦ ﺩﻳﺪﮔﺎﻩ ﻫﺴﺘﻨﺪ ﻭ ﺁﻧﻬﺎ ﻣﻌﺘﻘﺪﻧﺪ ﻛﻪ ﺑﺎﻳﺪ ‪ ABC‬ﺭﺍ ﺍﺯ ﻳﻚ ﻣﺤﻞ ﻧﺴﺒﺘﺎً ﺳﺎﺩﻩ ﺷﺮﻭﻉ‬ ‫ﻛﺮﺩ‪ .‬ﻟﺬﺍ ﺑﺎﻳﺪ ‪ ABC‬ﺭﺍ ﺑﺼﻮﺭﺕ ﺳﺎﺯﻣﺎﻥ ﻳﺎﻓﺘﻪ ﺑﻜﺎﺭ ﺑﺮﺩ ﻭ ﺑﻬﺘﺮﻳﻦ ﻧﻘﻄﻪ ﺁﻏﺎﺯ ﺁﺯﻣﺎﻳﺶ‬ ‫‪ ABC‬ﻧﻘﻄﻪ ﻣﻴﺎﻧﻲ ﺍﺳﺖ ﻭ ﻣﺘﻐﻴﺮ ﺳﺆﺍﻝ ﺁﺯﻣﺎﻳﺶ ‪ ABC‬ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ "ﺁﻳﺎ ﻣﺎ ﺑﺎﻳﺪ ﻓﻘﻂ‬ ‫ﺑﺎ ﭼﻨﺪ ﺑﺨﺶ ﻛﺎﺭ ﺧﻮﺩ ﺭﺍ ﺁﻏﺎﺯ ﻛﻨﻴﻢ ﻳﺎ ﺳﺎﺧﺘﺎﺭ ﻫﺰﻳﻨﻪ ﺭﺍ ﺩﺭ ﺳﻄﺢ ﺳﺎﺯﻣﺎﻥ ﺍﺯ ﺑﺎﻻ ﺑﻪ‬ ‫ﭘﺎﻳﻴﻦ ﻳﺎ ﺑﺼﻮﺭﺕ ﻋﻤﻮﺩﻱ ﺗﻌﺮﻳﻒ ﻛﻨﻴﻢ؟"‬


‫ﺩﻭ ﺑﻌﺪ ﺟﺪﺍﮔﺎﻧﻪ ﻭﺟﻮﺩ ﺩﺍﺭﺩ ﻛﻪ ﺑﺎﻳﺪ ﭘﻴﺎﻣﺪ ﺁﻥ ﻫﺎ ﺭﺍ ﺩﺭ ﻫﻨﮕﺎﻡ ﺁﺯﻣﺎﻳﺶ ‪ ABC‬ﻣﻮﺭﺩ‬ ‫ﺑﺮﺭﺳﻲ ﻗﺮﺍﺭﺩﺍﺩ‪:‬‬ ‫ ﺩﺍﻣﻨﻪ ﻋﻤﻠﻜﺮﺩ ‪ (۱‬ﺳﻄﺢ ﺷﺮﻛﺖ ) ﻋﻤﻮﺩﻱ‪ ،‬ﻛﻞ ﺳﺎﺯﻣﺎﻥ ( ﺩﺭ ﻣﻘﺎﺑﻞ )‪ (۲‬ﭘﺮﻭﮊﻩ‬‫ﺑﺨﺶ ﺑﻪ ﺑﺨﺶ‬ ‫ ﻣﺪﺕ ﺯﻣﺎﻥ ‪ (۱‬ﺳﺮﻳﻊ ) ﺗﻜﻤﻴﻞ ﻇﺮﻑ ﭼﻨﺪ ﺭﻭﺯ( ﺩﺭ ﻣﻘﺎﺑﻞ ﻃﻮﻻﻧﻲ ﻣﺪﺕ‬‫)ﺗﻜﻤﻴﻞ ﻇﺮﻑ ‪ ۴‬ﺗﺎ ‪ ۶‬ﻣﺎﻩ(‬ ‫ﺗﺠﺎﺭﺏ ﻭ ﻧﺘﺎﻳﺞ ﻫﺮ ﻣﺠﻤﻮﻋﻪ ﻣﺘﻔﺎﻭﺕ ﺍﺳﺖ‪ .‬ﺳﺎﺯﻣﺎﻧﻬﺎﻳﻲ ﻛﻪ ﺗﺎﺯﻩ ﻛﺎﺭﺷﺎﻥ ﺭﺍ ﺑﺎ‬ ‫‪ ABC‬ﺷﺮﻭﻉ ﻣﻲﻛﻨﻨﺪ ﺑﺎﻳﺪ ﻇﺮﻑ ‪ ۵‬ﺗﺎ ‪ ۱۰‬ﺭﻭﺯ ﻣﺘﻔﺎﻭﺕ ﺑﺎ ﺳﺎﺯﻣﺎﻧﻬﺎﻳﻲ ﻛﻪ ﺑﺮﻧﺎﻣﻪ ﻛﺎﺭ‬ ‫‪ ABC‬ﭼﻨﺪ ﻣﺎﻫﻪ ﺳﻨﺘﻲ ﺩﺭﺍﺯ ﻣﺪﺕ ﺩﺍﺭﻧﺪ‪ ،‬ﺍﻧﺠﺎﻡ ﺩﻫﻨﺪ‪ .‬ﭘﺲ ﺍﺯ ﺗﺠﺮﺑﻪ ﻛﺮﺩﻥ ﻃﺮﺍﺣﻲ ﻭ‬ ‫ﺳﺎﺧﺖ ﻣﺪﻝ ‪) ABC‬ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺭﻭﺵ ﺳﺮﻳﻊ ﭘﻴﺸﻴﻦ ‪ (ABC‬ﺗﻴﻢ ﭘﺮﻭﮊﻩ ‪ ABC‬ﻣﻲﺗﻮﺍﻧﺪ‬ ‫ﻃﺮﺡ ﺳﻨﺘﻲ ﺭﺍ ﺩﺭ ﺻﻮﺭﺕ ﺍﻧﺘﺨﺎﺏ ﺑﻪ ﻛﺎﺭ ﺑﺮﺩ‪.‬‬ ‫ﺗﻌﻴﻴﻦ ﺟﺰﺋﻴﺎﺕ ﺻﺤﻴﺢ ﻓﻌﺎﻟﻴﺖﻫﺎﻱ ﻛﺎﺭﻱ‪ ،‬ﻣﺤﺼﻮﻻﺕ‪ ،‬ﺧﻄﻮﻁ ﺳﺮﻭﻳﺲ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ‪،‬‬ ‫ﻛﺎﻧﺎﻟﻬﺎ ﻭ ﻣﺸﺘﺮﻳﺎﻥ ﺍﻏﻠﺐ ﺍﻭﻗﺎﺕ ﺑﺎﻋﺚ ﻣﻲﺷﻮﻧﺪ ﺗﻴﻢ ﭘﺮﻭﮊﻩ ‪ ABC‬ﺑﺸﻜﻞ ﻏﻠﻂ ﻣﺪﻝ‬ ‫ﺁﺯﻣﺎﻳﺸﻲ ﺧﻮﺩ ﺭﺍ ﺧﻴﻠﻲ ﮊﺭﻑ ﻭ ﺧﻴﻠﻲ ﻣﻔﺼﻞ ﺑﺴﺎﺯﺩ ﺑﺪﻭﻥ ﺍﻳﻨﻜﻪ ﺷﻨﺎﺧﺘﻲ ﻧﺴﺒﺖ ﺑﻪ ﺁﻥ‬ ‫ﺩﺍﺷﺘﻪ ﺑﺎﺷﺪ ﻭ ﻣﻬﻨﺪﺳﻲ ﺁﻥ ﺭﺍ ﮔﺴﺘﺮﺩﻩ ﻣﻲﺳﺎﺯﺩ ﺩﺭ ﻋﻤﻞ ﺧﻮﺍﻫﻴﻢ ﺩﻳﺪ ﻧﺘﺎﻳﺞ ﻣﻮﺭﺩ ﺍﻧﺘﻈﺎﺭ‬ ‫ﺣﺎﺻﻞ ﻧﺨﻮﺍﻫﺪ ﺷﺪ‪ .‬ﺭﻭﺷﻬﺎﻱ ﺳﻴﺴﺘﻤﻬﺎﻱ ﮔﺴﺘﺮﺵ ﺍﻃﻼﻋﺎﺕ ﺳﻨﺘﻲ ﻛﻪ ﻧﺨﺴﺖ ﭼﻨﺪ‬ ‫ﻣﺎﻩ ﺍﻭﻝ ﺭﺍ ﺑﺮﺍﻱ ﺍﻧﺠﺎﻡ "ﻓﺎﺯ ﺗﻌﺮﻳﻒ ﻧﻴﺎﺯﻣﻨﺪﻳﻬﺎ" ﺑﺮ ﻃﺒﻖ ﺑﺮﻧﺎﻣﻪ ﺯﻣﺎﻧﺒﻨﺪﻱ ﺑﻜﺎﺭ ﻣﻲﺑﺮﻧﺪ‬ ‫ﻣﻨﺎﺳﺐ ﻃﺮﺍﺣﻲ ﻣﻌﻤﺎﺭﻱ ‪ ABC‬ﻧﻴﺴﺘﻨﺪ ﺑﺨﺎﻃﺮ ﺍﻳﻨﻜﻪ ﺗﻌﺎﺭﻳﻒ‪ ،‬ﺳﻄﺢ ﺟﺰﺋﻴﺎﺕ‪ ،‬ﻭﺭﻭﺩﻳﻬﺎﻱ‬ ‫ﺩﻗﻴﻖ ﻭ ﺧﺮﻭﺟﻴﻬﺎﻱ ﺻﺤﻴﺢ ﺑﻴﺶ ﺍﺯ ﺁﻧﭽﻪ ﻛﻪ ﺑﺎﻳﺪ ﺗﺎﺛﻴﺮﺍﺕ ﻣﺘﻘﺎﺑﻠﻲ ﺑﺮ ﺭﻭﻱ ﻳﻜﺪﻳﮕﺮ‬ ‫ﺧﻮﺍﻫﻨﺪ ﮔﺬﺍﺷﺖ‪.‬‬ ‫ﺩﺭ ﻧﺘﻴﺠﻪ ﻳﻚ ﺭﺍﻩ ﻗﺎﺑﻞ ﻗﺒﻮﻝ ﻭ ﺑﺴﻴﺎﺭ ﻣﻨﺎﺳﺐ ﺑﺮﺍﻱ ﺷﺘﺎﺏ ﺑﺨﺸﻴﺪﻥ ﻳﺎﺩﮔﻴﺮﻱ ﺗﻴﻢ‬ ‫ﭘﺮﻭﮊﻩ ‪ ABC‬ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﺧﻴﻠﻲ ﺳﺮﻳﻊ )ﻇﺮﻑ ﭼﻨﺪ ﺭﻭﺯ‪ ،‬ﻧﻪ ﭼﻨﺪ ﻣﺎﻩ( ﻳﻚ ﻣﺪﻝ ‪ABC‬‬ ‫ﺩﺭ ﺳﻄﺢ ﺑﺎﻻﻳﻲ ﺍﺯ ﻛﻞ ﺳﺎﺯﻣﺎﻥ ﺳﺎﺧﺘﻪ ) ﺩﺭ ﺳﻄﺢ ﺳﺎﺯﻣﺎﻥ ﺑﺼﻮﺭﺕ ﮔﺴﺘﺮﺩﻩ ( ﻭ ﺍﺯ ﻧﺮﻡ‬ ‫ﺍﻓﺰﺍﺭ ﻣﺪﻟﺴﺎﺯﻱ ‪ ABC‬ﺍﺳﺘﻔﺎﺩﻩ ﻧﻤﺎﻳﺪ ﻭ ﺳﭙﺲ ﺁﻥ ﺭﺍ ﺗﻌﺪﻳﻞ ﻛﻨﻨﺪ‪ .‬ﺑﻪ ﺧﺎﻃﺮ ﺍﻳﻨﻜﻪ‬


‫ﻣﺪﻟﻬﺎﻱ ‪ ABC‬ﻗﺎﺑﻞ ﻣﻘﻴﺎﺱ ﻫﺴﺘﻨﺪ ﺗﻴﻢ ﭘﺮﻭﮊﻩ ﻣﺤﻠﻲ ‪ ABC‬ﺑﻪ ﺷﻜﻞ ﺑﺴﻴﺎﺭ ﺑﻬﺘﺮ‬ ‫ﺗﺠﺰﻳﻪ ﻭ ﺗﺤﻠﻴﻞ ﺭﺍ ﺍﻧﺠﺎﻡ ﺧﻮﺍﻫﺪ ﺩﺍﺩ ﻭ ﺳﭙﺲ ﻃﺮﺡ ﺍﺻﻠﻲ ﻛﺎﺭ ﭘﻴﺸﻨﻬﺎﺩﻱ ﺭﺍ ﺍﺻﻼﺡ‬ ‫ﻣﻲﻧﻤﺎﻳﺪ‪ .‬ﻫﺪﻑ ﻧﻤﻮﻧﻪ ﻓﺮﺍﻳﻨﺪ ﺁﺯﻣﺎﻳﺸﻲ ﺳﺮﻳﻊ ‪ ABC‬ﻛﻤﻚ ﺳﺮﻳﻊ ﺑﻪ ﻛﺎﺭﻛﻨﺎﻥ ﺑﺮﺍﻱ‬ ‫ﺑﻬﺮﻩ ﻣﻨﺪﻱ ﺍﺯ ﺍﻃﻼﻋﺎﺕ ‪ ABC‬ﺍﺳﺖ‪ .‬ﺍﻳﻦ ﺗﻤﺮﻳﻦ ﻧﺘﺎﻳﺞ ﻭﺍﻗﻌﻲ ﺧﻮﺩ ﺭﺍ ﺩﺭ ﺑﺮﺧﻮﺍﻫﺪ‬ ‫ﺩﺍﺷﺖ ﺍﺯﺟﻤﻠﻪ ﺩﺍﺭﺍﻱ ﺩﺍﺩﻩﻫﺎﻱ ﺳﺨﺖ ﺍﺳﺖ ﻛﻪ ﻣﻲﺗﻮﺍﻥ ﺁﻧﻬﺎ ﺭﺍ ﻋﻤﻠﻲ ﻛﺮﺩ‪ .‬ﺗﻴﻢ ﭘﺮﻭﮊﻩ‬ ‫ﻣﻲﺗﻮﺍﻧﺪ ﺑﻌﺪﺍً ﻭ ﻓﻮﺭﻱ ﺍﺯ ﻣﺪﻝ ﻧﻤﻮﻧﻪ ﺳﺮﻳﻊ ‪ ABC‬ﺑﺎ ﺗﻜﺮﺍﺭ ﻣﺪﻟﺴﺎﺯﻱ ﺗﺒﻌﻴﺖ ﻛﻨﺪ ﻭ‬ ‫ﺷﻜﻞ ﻣﺪﻟﻬﺎﻱ ‪ ABC‬ﺛﺎﺑﺖ ﺑﺎﻗﻲ ﺧﻮﺍﻫﺪ ﻣﺎﻧﺪ ﻭﻟﻲ ﻣﺪﻝ ﺑﺎ ﺩﻗﺖ ﻭ ﺩﺍﻣﻨﻪ ﺑﻴﺸﺘﺮﻱ‬ ‫ﮔﺴﺘﺮﺵ ﻳﺎﻓﺘﻪ ﺍﺳﺖ‪.‬‬ ‫ﺗﺼﻮﺭ ﻧﺎﺩﺭﺳﺖ ﺩﻳﮕﺮ ﺩﺭ ﻣﻮﺭﺩ ‪ ABC‬ﺍﻳﻨﺴﺖ ﻛﻪ ﺍﻳﻦ ﺳﻴﺴﺘﻢ ﻭﻗﺘﻲ ﺧﻮﺏ ﻛﺎﺭ‬ ‫ﻣﻲﻛﻨﺪ ﻛﻪ ﺩﺍﺩﻩﻫﺎ ﻣﺎﻧﻨﺪ ﺳﻴﺴﺘﻢ ‪ ERP‬ﻛﺎﻣﻼً ﺩﺭﺳﺖ ﺑﺎﺷﻨﺪ‪ .‬ﻳﻜﻲ ﺍﺯ ﺭﻭﺷﻬﺎﻱ ﺑﻪ‬ ‫ﻧﻤﺎﻳﺶ ﮔﺬﺍﺷﺘﻦ ﻓﻀﺎﻱ ﭘﺮﺩﺍﺯﺵ ﺍﻃﻼﻋﺎﺕ ﺑﺮﺭﺳﻲ ﻛﺮﺩﻥ ﺳﻪ ﻻﻳﻪ ﻓﻨﺎﻭﺭﻱ ﺑﻪ ﺷﺮﺡ‬ ‫ﺫﻳﻞ ﺍﺳﺖ‪:‬‬ ‫‪ -‬ﮔﺰﺍﺭﺵ ﺩﻫﻲ‪ :‬ﺍﺑﺰﺍﺭﻫﺎﻱ ﺗﻮﺯﻳﻊ ﺷﺎﻣﻞ ﺍﺑﺰﺍﺭﻫﺎﻱ ﭘﺮﺩﺍﺯﺵ ﺗﺤﻠﻴﻠﻲ ﺷﺒﻜﻪ‬

‫ﺍﻳﻨﺘﺮﻧﺖ ـ ﻣﺤﻞ ﺫﺧﻴﺮﻩ ﻭ ﺟﺴﺘﺠﻮ ﺩﺍﺩﻩﻫﺎ ﻣﻲﺑﺎﺷﻨﺪ‪.‬‬

‫‪ -‬ﺗﺤﻠﻴﻠﻲ‪ :‬ﺳﺮﻱ ﺍﺑﺰﺍﺭﻫﺎﻱ ﺣﻞ ﻣﺸﻜﻼﺕ ﺷﺎﻣﻞ ﺗﺠﺰﻳﻪ ﻭ ﺗﺤﻠﻴﻞ ﺍﺭﺯﺵ ﺳﻬﺎﻣﺪﺍﺭ‬

‫‪ ،SVA‬ﺑﺮﮔﻪﻫﺎﻱ ﻧﻤﺮﻩﺩﻫﻲ ﻭ ﺍﺭﺯﻳﺎﺑﻲ ﻛﺎﺭ ﺍﺟﺮﺍﻳﻲ‪ ،‬ﻣﺪﻳﺮﻳﺖ ﻫﺰﻳﻨﻪ ﻣﺒﻨﻲ ﺑﺮ ﻓﻌﺎﻟﻴﺖ‬ ‫‪ , ABC‬ﻣﺪﻟﺴﺎﺯﻱ ﻭ ﺷﺒﻴﻪ ﺳﺎﺯﻱ ﻓﺮﺍﻳﻨﺪ ﺍﺳﺖ‪.‬‬ ‫ ﻣﺒﺘﻨﻲ ﺑﺮ ﺗﺒﺎﺩﻝ‪ :‬ﻣﻮﺗﻮﺭﻫﺎﻱ ﻋﻤﻠﻜﺮﺩﻱ ﺗﺒﺎﺩﻝ ﻛﻼﻥ ‪ ERP‬ﻭ ﺳﻴﺴﺘﻢﻫﺎﻱ‬‫ﺩﻓﺘﺮ ﻣﺎﻟﻲ ﻛﻪ ﺍﺯ ﺗﻐﺬﻳﻪ ﻛﻨﻨﺪﻩﻫﺎﻱ ﻻﻳﻪ ﻣﻴﺎﻧﻲ ﻣﺤﺴﻮﺏ ﻣﻲﺷﻮﻧﺪ‪.‬‬ ‫‪ ABC‬ﺩﺭ ﻻﻳﻪ ﻣﻴﺎﻧﻲ ﻣﺴﺘﻘﺮ ﺍﺳﺖ ﻛﻪ ﻗﺒﻼً ﻣﺘﺨﺼﺼﺎﻥ ﻓﻨﺎﻭﺭﻱ ﺍﻃﻼﻋﺎﺕ ﺑﻪ ﺁﻧﻬﺎ‬ ‫ﺗﺤﻠﻴﻠﮕﺮﻫﺎ ﻭ ﺧﻼﺻﻪ ﻛﻨﻨﺪﻩ ﻫﺎﻱ ﺩﺍﺩﻩﻫﺎ ﻋﻨﻮﺍﻥ ﺩﺍﺩﻩﺍﻧﺪ ﺍﻧﻬﺎ ﺩﺍﺩﻩﻫﺎ ﺭﺍ ﺟﻤﻊﺁﻭﺭﻱ ﻧﻤﻮﺩﻩ‬ ‫ﻭ ﺳﭙﺲ ﺁﻧﻬﺎ ﺭﺍ ﻣﻮﺭﺩ ﺗﺠﺰﻳﻪ ﻭ ﺗﺤﻠﻴﻞ ﻗﺮﺍﺭ ﻣﻲﺩﻫﻨﺪ‪ .‬ﺍﻳﻦ ﺩﺍﺩﻩﻫﺎ ﺍﺯ ﺳﻴﺴﺘﻢﻫﺎﻱ‬ ‫ﻋﻤﻠﻴﺎﺗﻲ ﻣﺒﺎﺩﻻﺕ ﻭﻳﮋﻩ ﺟﻤﻊﺁﻭﺭﻱ ﺷﺪﻩ ﻭ ﺗﺤﻠﻴﻞ ﻣﻲﺷﻮﻧﺪ ‪ ABC‬ﺑﺪﻟﻴﻞ ﭼﻨﻴﻦ ﻋﻤﻠﻲ‬ ‫ﺟﺪﺍ ﻭ ﻣﺠﺰﺍ ﺍﺯ ﺳﻴﺴﺘﻢ ﻫﺎﻱ ﺗﺒﺎﺩﻝ ﻫﺴﺘﻨﺪ‪.‬‬


‫ ﻻﻳﻪ ﻓﻮﻗﺎﻧﻲ‪ :‬ﺍﺑﺰﺍﺭﻫﺎﻱ ﭘﺮﺩﺍﺯﺵ ﺗﺤﻠﻴﻠﻲ ﺷﺒﻜﻪﺍﻱ ‪ OLAP‬ﻋﻤﺪﺗﺎً ﺩﻭﺭﻧﻤﺎﻫﺎ ﺭﺍ‬‫ﻣﺠﺴﻢ ﻣﻲﺳﺎﺯﻧﺪ‪ .‬ﺟﻤﻊﺁﻭﺭﻱ ﺍﻃﻼﻋﺎﺕ ﺯﻳﺎﺩ ﻭ ﺍﻧﺘﻘﺎﻝ ﺁﻧﻬﺎ ﺑﺎ ﺍﺑﺰﺍﺭﻫﺎﻱ ﺗﺤﻠﻴﻠﻲ ﺍﻧﺠﺎﻡ‬ ‫ﻣﻲﺷﻮﺩ‪ .‬ﺍﺑﺰﺍﺭﻫﺎﻱ ‪ OLAP‬ﺍﻧﻌﻄﺎﻑﭘﺬﻳﺮﻱ ﻻﺯﻡ ﺑﺮﺍﻱ ﻧﻤﺎﻳﺶ ﮔﺬﺍﺷﺘﻦ ﺩﺍﺩﻩﻫﺎ ﺭﺍ ﺑﻪ‬ ‫ﺭﻭﺷﻬﺎﻱ ﻣﻀﺎﻋﻒ ﻓﺮﺍﻫﻢ ﻣﻲﻧﻤﺎﻳﻨﺪ‪ .‬ﺧﺮﻭﺟﻲ ‪ ABC‬ﺍﺯ ﺍﺑﺰﺍﺭﻫﺎﻱ ﻋﺎﻟﻲ ﺧﺮﻭﺟﻲ ‪OLAP‬‬ ‫ﻣﻲﺑﺎﺷﺪ‪.‬‬

‫‪ .۳‬ﻣﺸﻜﻼﺕ ﻣﺮﺗﺒﻂ ﺑﺎ ﭘﺸﺘﻴﺒﺎﻧﻲ ﺷﺪﻥ ﺗﻮﺳﻂ ﻣﺪﻳﺮﻳﺖ ﻭ ﻛﺎﺭﻛﻨﺎﻥ‬

‫‪ % ۱۰‬ﺑﻜﺎﺭﮔﻴﺮﻱ ﻣﻮﻓﻘﻴﺖ ﺁﻣﻴﺰ ‪ ABC‬ﻣﺮﺑﻮﻁ ﺑﻪ ﺭﻳﺎﺿﻴﺎﺕ ﺍﺳﺖ ﻭ ‪ %۹۰‬ﺑﻘﻴﻪ‬ ‫ﻣﺪﻳﺮﻳﺖ ﺭﻓﺘﺎﺭ ﺳﺎﺯﻣﺎﻧﻲ ﺍﺳﺖ ﻛﻪ ﻣﺘﺄﺳﻔﺎﻧﻪ ﺍﻏﻠﺐ ﺳﺎﺯﻣﺎﻧﻬﺎ ﺍﻳﻦ ﺩﺭﺻﺪﻫﺎ ﺭﺍ ﺍﺷﺘﺒﺎﻩ‬ ‫ﻣﻲﮔﻴﺮﻧﺪ ﻭ ﺍﻏﻠﺐ ﺁﻧﻬﺎ ﻣﻲﻛﻮﺷﻨﺪ ﻣﺪﻝ ‪ ABC‬ﺭﺍ ﺑﺮﺍﻱ ﺧﻮﺩ ﻃﺮﺍﺣﻲ ﻛﻨﻨﺪ ﻭ ﻭﻗﺖ ﻛﺎﻓﻲ‬ ‫ﺻﺮﻑ ﻧﻤﻲﻛﻨﻨﺪ ﺗﺎ ﺩﺭ ﺍﻳﻦ ﻣﻮﺭﺩ ﺑﻴﻨﺪﻳﺸﻨﺪ ﻛﻪ ﻭﺍﻛﻨﺶ ﺍﻓﺮﺍﺩ ﻧﺴﺒﺖ ﺑﻪ ﺩﺍﺩﻩﻫﺎﻱ ﺟﺪﻳﺪ‬ ‫ﭼﻴﺴﺖ ﻳﺎ ﺣﺘﻲ ﻭﺍﻛﻨﺶ ﺁﻧﻬﺎ ﺩﺭ ﺑﺮﺍﺑﺮ ﺍﻋﻼﻥ ﭘﺮﻭﮊﻩ ‪ ABC‬ﭼﻴﺴﺖ‪.‬‬ ‫ﻗﺼﻮﺭ ﺩﺭ ﻫﻤﮕﺎﻡ ﺑﻮﺩﻥ ﺑﺎ ﺍﻳﻦ ﻓﻨﺎﻭﺭﻱ ﺍﺯ ﻋﻤﺪﻩ ﺩﻻﻳﻞ ﺑﺮﺁﻭﺭﺩﻩ ﻧﺸﺪﻥ ﺍﻧﺘﻈﺎﺭﺍﺕ‬ ‫ﺁﻧﺎﻥ ﺍﺳﺖ ﻭ ﻫﻤﻴﺸﻪ ﺧﻮﺍﺳﺘﻪﻫﺎﻱ ﻣﺪﻳﺮﺍﻥ ﻭ ﻛﺎﺭﻛﻨﺎﻥ ﺑﻪ ﺧﻮﺑﻲ ﻣﺪﻳﺮﻳﺖ ﻧﻤﻲﮔﺮﺩﺩ‪.‬‬ ‫ﻣﻌﻤﻮﻻً ﺍﻳﻦ ﻣﺸﻜﻼﺕ ﻣﺮﺑﻮﻁ ﺑﻪ ﺟﻨﺒﻪ "ﻧﺮﻡ ﺍﻓﺰﺍﺭ" ﺷﺮﻛﺖ ﻳﺎ ﺳﺎﺯﻣﺎﻥ ﺗﺠﺎﺭﻱ ﺍﺳﺖ ﻭ‬ ‫ﻣﺸﻜﻼﺕ ﻧﺎﺷﻲ ﺍﺯ ﺍﻓﺮﺍﺩ ﺍﺯ ﺟﻨﺒﻪ ﺭﻭﺍﻧﺸﻨﺎﺳﻲ ﻭ ﻓﺮﻫﻨﮓ ﺳﺎﺯﻣﺎﻥ ﺑﻪ ﻧﺤﻮﻩ ﺑﺮﺧﻮﺭﺩ ﺑﺎ ﺁﻧﻬﺎ‬ ‫ﺍﺭﺗﺒﺎﻁ ﭘﻴﺪﺍ ﻣﻲﻛﻨﺪ‪ .‬ﻭ ﺩﻟﻴﻞ ﺁﻥ ﺍﻳﻨﺴﺖ ﻛﻪ ﻣﻌﻤﻮﻻً ‪ ABC‬ﺩﺭ ﭼﺎﻟﺶ ﺑﺎ ﺳﻴﺴﺘﻢ ﺳﺎﺯﻣﺎﻧﻲ‬ ‫ﺍﺳﺖ ﺳﻴﺴﺘﻤﻲ ﻛﻪ ﺑﻪ ﻣﻘﺎﻭﻣﺖ ﺩﺭ ﺑﺮﺍﺑﺮ ‪ ABC‬ﻣﻨﺘﺞ ﻣﻲﮔﺮﺩﺩ‪.‬‬ ‫ﻣﺒﺤﺚ ﭘﺮﻭﮊﻩ ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﺣﺘﻲ ﺍﮔﺮ ‪ ABC‬ﺍﻃﻼﻋﺎﺕ ﺣﻴﺎﺗﻲ ﻭ ﺁﺷﻜﺎﺭ ﺭﺍ ﻓﺮﺍﻫﻢ‬ ‫ﻣﻲﻛﻨﺪ‪ ،‬ﻣﺪﻳﺮﺍﻥ ﻫﻤﺎﻥ ﺍﻃﻼﻋﺎﺕ ﻧﺎﻗﺺ ﮔﺬﺷﺘﻪ ﺧﻮﺩ ﺭﺍ ﺑﻜﺎﺭ ﻣﻲﺑﺮﻧﺪ ﭼﻮﻥ ﺭﺍﺣﺖ‬ ‫ﻣﻲﺗﻮﺍﻧﻨﺪ ﺧﻮﺩ ﺭﺍ ﺑﺎ ﺍﻳﻦ ﻛﺎﺭ ﺗﻄﺒﻴﻖ ﺩﻫﻨﺪ ﻭ ﻣﻲﺩﺍﻧﻨﺪ ﭼﮕﻮﻧﻪ ﺍﺷﻜﺎﻻﺕ ﺁﻥ ﺭﺍ ﺭﻓﻊ ﻧﻤﺎﻳﻨﺪ‪.‬‬

‫‪ -‬ﭘﺮﻭﮊﻩ ‪ ABC‬ﮔﺬﺭﺍ ﺍﺳﺖ‬


‫ﻳﻜﻲ ﺩﻳﮕﺮ ﺍﺯ ﻣﺸﻜﻼﺕ ﻋﻤﻮﻣﻲ ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﭘﺮﻭﮊﻩ ‪ ABC‬ﺭﺍ ﺑﺮﻧﺎﻣﻪ ﺩﻳﮕﺮﻱ ﺑﺮﺍﻱ‬ ‫ﺍﺻﻼﺡ ﻣﺪﻳﺮﻳﺖ ﻣﻲﭘﻨﺪﺍﺭﻧﺪ ﺩﺭ ﺣﺎﻟﻴﻜﻪ ﺍﻳﻨﮕﻮﻧﻪ ﻧﻴﺴﺖ‪ .‬ﺩﺍﺩﻩﻫﺎﻱ ‪ ABC‬ﺩﺭ ﻭﺍﻗﻊ‬ ‫ﺍﺑﺰﺍﺭﻫﺎﻱ ﻣﻜﻤﻞ ﺍﺻﻼﺡ ﻣﺪﻳﺮﻳﺖ ﻫﺴﺘﻨﺪ‪ .‬ﺑﻬﻤﻴﻦ ﻋﻠﺖ ‪ ABC‬ﺭﺍ ﻧﺒﺎﻳﺪ ﻳﻚ ﺑﺮﻧﺎﻣﻪ ﺑﻬﺒﻮﺩ‬ ‫ﻣﺪﻳﺮﻳﺖ ﻓﺮﺽ ﻧﻤﻮﺩ‪ .‬ﺍﮔﺮ ﻣﺪﻳﺮﺍﻥ ﻭ ﻛﺎﺭﻛﻨﺎﻥ ﺑﺮ ﭼﻨﻴﻦ ﺑﺎﻭﺭﻱ ﺑﺎﺷﻨﺪ ‪ ABC‬ﻳﻜﻲ ﺩﻳﮕﺮ ﺍﺯ‬ ‫ﺑﺮﻧﺎﻣﻪﻫﺎﻱ ﻧﺎﻛﺎﺭﺁﻣﺪ ﻣﺎﻧﻨﺪ ﺑﺮﻧﺎﻣﻪﻫﺎﻱ ﺳﺎﺑﻖ ﺍﺳﺖ ﭘﺲ "ﺯﻭﺩ ﺁﻥ ﺭﺍ ﻓﺮﺍﻣﻮﺵ ﻣﻲﻛﻨﻨﺪ"‬ ‫ﺩﺍﺩﻩﻫﺎﻱ ‪ ABC‬ﻭﺿﻌﻴﺖ ﻣﺎﻟﻲ ﺳﺎﺯﻣﺎﻥ ﻭ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺼﺮﻓﻲ ﺗﻮﺍﻡ ﺑﺎ ﺍﺟﺮﺍﻱ ‪ ABC‬ﻭ ﻳﺎ‬ ‫ﺑﺪﻭﻥ ﺁﻥ ﺭﺍ ﺁﺷﻜﺎﺭ ﻣﻲﻛﻨﺪ‪ .‬ﺍﻣﺎ ‪ ABC‬ﻳﻚ ﭘﺎﻳﮕﺎﻩ ﺍﻃﻼﻋﺎﺗﻲ ﺭﺍ ﺍﺭﺍﺋﻪ ﻣﻲﺩﻫﺪ ﻛﻪ ﺑﺎ‬ ‫ﺗﺤﻘﻴﻖ ﺭﻭﺍﺑﻂ ﻋﻠﺖ ﻭ ﻣﻌﻠﻮﻟﻲ ﺭﺍ ﻣﺸﺨﺺ ﻣﻲﻧﻤﺎﻳﺪ‪.‬‬ ‫ﺧﺮﻭﺟﻲ ﺳﻴﺴﺘﻢ ﻣﺤﺎﺳﺒﺎﺗﻲ ‪ ABC‬ﻫﻤﻴﺸﻪ ﻭﺭﻭﺩﻱ ﺟﺎﻱ ﺩﻳﮕﺮ ﺍﺳﺖ‪ ،‬ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ‬ ‫ﺑﺮﻧﺎﻣﻪﻫﺎﻱ ﻭﺍﻗﻌﻲ ﺍﺻﻼﺡ ﻣﺪﻳﺮﻳﺖ‪ ،‬ﺩﺍﺩﻩﻫﺎﻱ ‪ ABC‬ﺍﻳﻦ ﺍﻣﻜﺎﻥ ﺭﺍ ﺑﺮﺍﻱ ﺳﺎﺯﻣﺎﻥ ﻓﺮﺍﻫﻢ‬ ‫ﻣﻲﻛﻨﺪ ﺗﺎ ﻧﺘﺎﻳﺞ ﺑﻬﺘﺮﻱ ﺭﺍ ﺣﺎﺻﻞ ﻧﻤﺎﻳﺪ‪.‬‬ ‫ﺑﺮﻧﺎﻣﻪﻫﺎﻱ ﺍﺻﻼﺣﻲ ﻛﻪ ﺩﺍﺩﻩﻫﺎﻱ ‪ ABC‬ﻣﻲﺗﻮﺍﻧﻨﺪ ﺁﻧﻬﺎ ﺭﺍ ﺗﻮﺍﻧﻤﻨﺪﺗﺮ ﺳﺎﺯﻧﺪ ﺷﺎﻣﻞ‪:‬‬ ‫· ﺑﺮﻧﺎﻣﻪﺭﻳﺰﻱ ﺍﺳﺘﺮﺍﺗﮋﻳﻚ‬ ‫·‬ ‫·‬ ‫·‬ ‫·‬ ‫·‬ ‫·‬ ‫·‬ ‫·‬ ‫·‬

‫ﻣﺪﻳﺮﻳﺖ ﺯﻧﺠﻴﺮﻩ ﻋﺮﺿﻪ‬ ‫ﺍﻧﺪﺍﺯﻩﮔﻴﺮﻱ ﻋﻤﻠﻜﺮﺩ )ﻛﺎﺭﺕ ﺍﻣﺘﻴﺎﺯﻱ ﻣﺘﻮﺍﺯﻥ(‬ ‫ﻣﺪﻳﺮﻳﺖ ﻛﻴﻔﻴﺖ ﺟﺎﻣﻊ‬ ‫ﻛﺎﻫﺶ ﺳﻴﻜﻞ ﺯﻣﺎﻥ‬ ‫ﻣﻬﻨﺪﺳﻲ ﻣﺠﺪﺩ ﻓﺮﺁﻳﻨﺪ ﻛﺎﺭ‬ ‫ﻣﺪﻳﺮﻳﺖ ﺗﻐﻴﻴﺮ ﺭﻓﺘﺎﺭ‬ ‫ﺗﺌﻮﺭﻱ ﻣﺤﺪﻭﺩﻳﺖ ﻫﺎ‬ ‫ﻣﺪﻳﺮﻳﺖ ﻣﺒﺘﻨﻲ ﺑﺮ ﺍﺭﺯﺵ‬ ‫ﻣﻬﻨﺪﺳﻲ ﺍﺭﺯﺵ ﺧﺪﻣﺎﺕ ﻭ ﻣﺤﺼﻮﻝ ﻭ ﺗﺠﺰﻳﻪ ﻭ ﺗﺤﻠﻴﻞ ﺍﺭﺯﺵ‬

‫‪ -‬ﺗﺄﻛﻴﺪ ﻣﺪﻳﺮﻳﺖ ﺍﺟﺮﺍﻳﻲ ﺟﻬﺖ ﺗﻀﻤﻴﻦ ﻣﻮﻓﻘﻴﺖ‬


‫ﺑﺴﻴﺎﺭﻱ ﺍﺯ ﺗﻴﻢ ﻫﺎﻱ ﭘﺮﻭﮊﻩ ‪ ABC‬ﻣﻌﺘﻘﺪﻧﺪ ﻛﻪ ﺑﺮﺍﻱ ﺍﻳﻨﻜﻪ ﻣﻮﻓﻖ ﺑﺎﺷﻨﺪ ﺣﻤﺎﻳﺖ‬ ‫ﻣﺪﻳﺮﺍﻥ ﺍﺭﺷﺪ ﺿﺮﻭﺭﻱ ﻭ ﺣﻴﺎﺗﻲ ﺍﺳﺖ‪ .‬ﺩﺭﺳﺖ ﺍﺳﺖ ﻛﻪ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺁﻥ ﺩﺭ ﺟﺎﻫﺎﻳﻲ ﻛﻪ‬ ‫ﺍﻃﻼﻋﺎﺕ ﻛﺎﻓﻲ ﺩﺭ ﻣﻮﺭﺩ ﺁﻧﻬﺎ ﻭﺟﻮﺩ ﻧﺪﺍﺭﺩ ﻣﺨﺎﻃﺮﻩ ﺁﻣﻴﺰ ﺍﺳﺖ ﻭﻟﻲ ﺍﻳﻦ ﻃﺮﺡ ﺍﺯ‬ ‫ﺍﺑﺰﺍﺭﻫﺎﻳﻲ ﺍﺳﺖ ﻛﻪ ﻣﺪﻳﺮﻳﺖ ﺍﺭﺷﺪ ﻟﺰﻭﻡ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺁﻥ ﺭﺍ ﺗﺎﻳﻴﺪ ﻣﻲﻛﻨﺪ ﻭ ﺩﺭ ﺩﺭﺍﺯ ﻣﺪﺕ‬ ‫ﺍﺭﺯﻳﺎﺑﻲ ﻭﺍﻗﻌﻲ ﺩﺭﺑﺎﺭﻩ ‪ ABC‬ﺑﻪ ﻋﻬﺪﻩ ﻛﺎﺭﺑﺮﺍﻥ ﻧﻬﺎﻳﻲ ﺩﺍﺩﻩ ﺍﺳﺖ ﻧﻪ ﺻﺮﻓﺎً ﻣﺪﻳﺮﺍﻥ‬ ‫ﺍﺟﺮﺍﻳﻲ‪.‬‬ ‫‪ -‬ﺭﻣﺰ ﻣﻮﻓﻘﻴﺖ ﺑﻜﺎﺭﮔﻴﺮﻱ ﺧﻮﺏ ﺑﺮﻧﺎﻣﻪ ‪ ABC‬ﻧﻤﻲﺑﺎﺷﺪ‪.‬‬

‫ﺑﺮﺧﻲ ﺍﺯ ﺗﻴﻤﻬﺎﻱ ﻛﺎﺭﺑﺮ ‪ ABC‬ﺑﺮ ﺍﻳﻦ ﺑﺎﻭﺭ ﻫﺴﺘﻨﺪ ﻛﻪ ﺍﺯ ﺟﻨﺒﻪﻫﺎﻱ ﻣﻬﻢ ﻣﻮﻓﻘﻴﺖ‬ ‫ﭘﺮﻭﮊﻩ ‪ ABC‬ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﺑﺎﻳﺪ ﺑﺮﻧﺎﻣﻪ ﻛﺎﺭ ﻋﺎﻟﻲ ﺑﺮﺍﻱ ﻛﺎﺭﺑﺮﺩ ﺁﻥ ﺗﺪﻭﻳﻦ ﮔﺮﺩﺩ‪ ،‬ﺩﺭ ﻭﺍﻗﻊ‬ ‫ﭘﺮﻭﮊﻩ ‪ ABC‬ﺑﻪ ﺩﻭ ﺑﺮﻧﺎﻣﻪ ﻧﻴﺎﺯ ﺩﺍﺭﻧﺪ ‪ -۱‬ﺑﺮﻧﺎﻣﻪ ﻛﺎﺭﺑﺮﺩﻱ ‪ -۲‬ﺑﺮﻧﺎﻣﻪ ﺍﺭﺗﺒﺎﻃﺎﺕ ﻣﻌﻤﻮﻻً‬ ‫ﺑﺮﻧﺎﻣﻪ ﺩﻭﻡ ﺑﺴﻴﺎﺭ ﻣﻬﻢﺗﺮ ﺍﺯ ﺑﺮﻧﺎﻣﻪ ﺍﻭﻝ ﺍﺳﺖ‪ .‬ﺳﻠﺴﻠﻪ ﻣﺮﺍﺗﺐ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺩﺍﺩﻩﻫﺎﻱ ‪ABC‬‬ ‫ﻭ ﺭﻭﺵ ﺷﻨﺎﺳﻲ ﺍﻫﻤﻴﺖ ﻓﺮﺍﻭﺍﻥ ﺩﺍﺭﺩ ﺯﻳﺮﺍ ﺍﻳﻦ ﺧﻄﺮ ﻭﺟﻮﺩ ﺩﺍﺭﺩ ﻛﻪ ﺁﻧﻬﺎﻳﻲ ﻛﻪ ﺗﻬﺪﻳﺪ‬ ‫ﺷﺪﻩﺍﻧﺪ ﻓﻮﺭﻱ ﺍﻋﺘﺒﺎﺭ ‪ ABC‬ﺭﺍ ﺯﻳﺮ ﺳﺆﺍﻝ ﺑﺒﺮﻧﺪ ﻭ ﺩﺭ ﺻﺪﺩ ﭘﺎﻳﺎﻥ ﺩﺍﺩﻥ ﭘﺮﻭﮊﻩ ﺑﺎﺷﻨﺪ‪ .‬ﭼﻮﻥ‬ ‫‪ ABC‬ﭼﻨﻴﻦ ﺟﻨﺒﻪ ﻣﻬﻢ ﻣﺪﻳﺮﻳﺖ ﺗﻐﻴﻴﺮ ﺭﻓﺘﺎﺭ ﺭﺍ ﺩﺍﺭﺩ‪ .‬ﺍﺭﺗﺒﺎﻃﺎﺕ ﺑﺎﻳﺪ ﺩﺭ ﺍﻭﻟﻮﻳﺖﻫﺎﻱ‬ ‫ﺑﺮﻧﺎﻣﻪﺭﻳﺰﻱ ﻗﺮﺍﺭ ﮔﻴﺮﻧﺪ‪.‬‬ ‫‪ ABC‬ﺑﻪ ﻃﻮﺭ ﻛﻠﻲ ﻳﻌﻨﻲ ﻣﺪﻳﺮﻳﺖ ﺗﻐﻴﻴﺮ ﺭﻓﺘﺎﺭ ﺳﺎﺯﻣﺎﻧﻲ‪ .‬ﺍﻳﻦ ﻣﻄﻠﺐ ﻣﻬﻢ ﺍﺳﺖ ﻛﻪ‬ ‫ﺑﻜﺎﺭﮔﻴﺮﻱ ﺩﺍﺩﻩﻫﺎ ﺑﺎﻳﺪ ﺗﻮﺍﻡ ﺑﺎ ﻣﺴﺌﻮﻟﻴﺖ ﭘﺬﻳﺮﻱ ﺑﺎﺷﺪ ﻭ ﺩﺍﺩﻩﻫﺎ ﻧﺒﺎﻳﺪ ﻧﻘﺶ ﺍﺑﺰﺍﺭﻫﺎﻱ‬ ‫ﻛﻨﺘﺮﻝ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺭﺍ ﺍﻳﻔﺎ ﻧﻤﺎﻳﻨﺪ‪ .‬ﺑﺮﺍﻱ ﺁﺷﻜﺎﺭﺗﺮ ﺑﻴﺎﻥ ﻛﺮﺩﻥ ﻣﻄﻠﺐ ﺑﺎﻳﺪ ﮔﻔﺖ ﻛﻪ ‪ABC‬‬ ‫ﻫﻨﮕﺎﻣﻲ ﻣﻔﻴﺪ ﺧﻮﺍﻫﺪ ﺑﻮﺩ ﻛﻪ ﺍﻓﺮﺍﺩ ﺑﺘﻮﺍﻧﻨﺪ ﺑﺮﻣﺒﻨﺎﻱ ﺁﻥ ﺗﺼﻤﻴﻤﺎﺕ ﺑﻬﺘﺮﻱ ﺑﮕﻴﺮﻧﺪ‪.‬‬ ‫‪ -‬ﻳﻜﻲ ﺩﻳﮕﺮ ﺍﺯ ﭘﺮﻭﮊﻩﻫﺎﻱ ﻧﺎﻣﻔﻬﻮﻡ ﻣﺮﺑﻮﻁ ﺑﻪ ﺑﺨﺶ ﺣﺴﺎﺑﺪﺍﺭﻱ‬

‫ﺑﺮﺧﻲ ﺍﺯ ﺩﺳﺖ ﺍﻧﺪﺭﻛﺎﺭﺍﻥ ‪ ABC‬ﺗﻮﺻﻴﻪ ﻣﻲﻛﻨﻨﺪ ﻛﻪ ﺍﮔﺮ ﻳﻚ ﺣﺴﺎﺑﺪﺍﺭ ﻣﺪﻳﺮ ﭘﺮﻭﮊﻩ‬ ‫‪ ABC‬ﺑﺎﺷﺪ ﺍﻳﻦ ﭘﺮﻭﮊﻩ ﻣﺤﻜﻮﻡ ﺑﻪ ﺷﻜﺴﺖ ﺍﺳﺖ‪ .‬ﻳﻌﻨﻲ ﺍﮔﺮ ﭘﺮﻭﺯﻩ ‪ ABC‬ﺗﻮﺳﻂ ﺑﺨﺶ‬ ‫ﺣﺴﺎﺑﺪﺍﺭﻱ ﺁﻏﺎﺯ ﻭ ﻣﺪﻳﺮﻳﺖ ﮔﺮﺩﺩ ﺑﺎﻳﺪ ﻓﺎﺗﺤﻪ ﺁﻥ ﺭﺍ ﺧﻮﺍﻧﺪ‪.‬‬


‫ﻫﻢ ﻣﺪﻳﺮﻳﺖ ﻓﺮﺩﻱ ﻭ ﻫﻢ ﻣﺪﻳﺮﻳﺖ ﮔﺮﻭﻫﻲ ﺑﻪ ﺷﻜﻞ ﺗﻨﮕﺎﺗﻨﮓ ﺑﺎ ﻫﻢ ﺍﺭﺗﺒﺎﻁ ﺩﺍﺭﻧﺪ‬ ‫ﻟﺬﺍ ﺑﻬﺘﺮﻳﻦ ﻛﺎﺭ ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﺁﻧﻬﺎ ﺭﺍ ﺑﺎﻫﻢ ﻣﺨﺎﻃﺐ ﻗﺮﺍﺭﺩﺍﺩ‪ .‬ﭘﺮﻭﮊﻩ ﻫﺎﻱ ﺍﻭﻟﻴﻪ ‪ABC‬‬ ‫ﻣﻮﻓﻖﺗﺮﻳﻦ ﭘﺮﻭﮊﻩﻫﺎ ﺑﻮﺩﻧﺪ ﺁﻧﻬﺎ ﺩﺭ ﺍﺩﺍﺭﻩ ﺍﺳﺘﺮﺍﺗﮋﻳﻚ ﻣﺎﻧﻨﺪ ﻣﺮﻛﺰ ﭘﺮﺩﺍﺯﺵ ﺍﺩﺍﺭﻩ ﭘﺸﺘﻴﺒﺎﻧﻲ‬ ‫ﺑﺎﻧﻚ ﻃﺮﺍﺣﻲ ﻭ ﺳﺎﺧﺘﻪ ﻭ ﻫﻤﭽﻨﻴﻦ ﺑﻜﺎﺭ ﺑﺮﺩﻩ ﺷﺪﻧﺪ‪ .‬ﺩﻭ ﺳﺆﺍﻝ ﺍﺻﻠﻲ ﻛﻪ ﺁﻣﺎﺩﮔﻲ ﻳﻚ‬ ‫ﺳﺎﺯﻣﺎﻥ ﺭﺍ ﺑﺮﺍﻱ ﺑﻜﺎﺭﮔﻴﺮﻱ ‪ ABC‬ﺗﻌﻴﻴﻦ ﻣﻲﻛﻨﻨﺪ‪:‬‬ ‫‪ (۱‬ﺁﻳﺎ ﺷﺮﺍﻳﻂ ﻻﺯﻡ ﺑﺮﺍﻱ ﺟﻤﻊﺁﻭﺭﻱ ﻭ ﺑﻜﺎﺭﮔﻴﺮﻱ ﺩﺍﺩﻩﻫﺎﻱ ‪ ABC‬ﻓﺮﺍﻫﻢ ﺷﺪﻩ‬ ‫ﺍﺳﺖ؟‬ ‫‪ (۲‬ﺁﻳﺎ ﻣﺪﻳﺮ ﭘﺮﻭﮊﻩ ﺑﻪ ﺍﺟﺮﺍﻱ ‪ ABC‬ﻣﺘﻌﻬﺪ ﺍﺳﺖ ﻭ ﺍﻧﮕﻴﺰﻩ ﺍﺟﺮﺍﻱ ﺁﻥ ﺭﺍ ﺩﺍﺭﺩ؟‬ ‫‪ -‬ﭼﻬﺎﺭ ﺷﺮﻁ ﻻﺯﻡ ﺑﺮﺍﻱ ﭘﻴﺸﺮﻓﺖ ﭘﺮﻭﮊﻩ ‪ABC‬‬

‫ﺳﺎﺯﻣﺎﻧﻬﺎ ﻫﻨﮕﺎﻣﻲ ﺷﺮﻭﻉ ﺑﻪ ﭘﮋﻭﻫﺶ ﺩﺭﺑﺎﺭﻩ ‪ ABC‬ﻣﻲﻛﻨﻨﺪ ﻛﻪ ﺗﺸﺨﻴﺺ‬ ‫ﻣﻲﺩﻫﻨﺪ ﺑﺮﻧﺎﻣﻪ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﻣﻮﺟﻮﺩ ﻛﺎﻓﻲ ﻧﺒﻮﺩﻩ ﭼﺮﺍ ﻛﻪ ﻣﺒﻨﺎﻱ ﺗﺨﺼﻴﺺ ﺭﺍ ﺑﺪﻭﻥ‬ ‫ﺭﺍﺑﻄﻪ ﻋﻠﺖ ﻭ ﻣﻌﻠﻮﻟﻲ ﻛﺎﻓﻲ ﻣﻮﺭﺩ ﺍﺳﺘﻔﺎﺩﻩ ﻗﺮﺍﺭﺩﺍﺩﻩ ﺍﻧﺪ‪ .‬ﺩﺭ ﺍﻳﻦ ﻫﻨﮕ���ﻡ ﺑﻪ ﺍﺣﺘﻤﺎﻝ ﺯﻳﺎﺩ‬ ‫ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﺑﻪ ﻣﺤﺼﻮﻻﺕ‪ ،‬ﺧﺪﻣﺎﺕ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﻭ ﻣﺸﺘﺮﻳﺎﻥ ﻧﺎﺩﺭﺳﺖ ﺧﻮﺍﻫﺪ ﺑﻮﺩ‪۴ .‬‬ ‫ﻋﺎﻣﻞ ﺍﺻﻠﻲ ﻛﻪ ﺳﺒﺐ ﻣﻲﺷﻮﻧﺪ ﺗﺎ ﺳﺎﺯﻣﺎﻥ ﺍﺯ ‪ ABC‬ﺍﻗﺘﺒﺎﺱ ﻧﻤﺎﻳﻨﺪ ﺷﺎﻣﻞ‪:‬‬ ‫‪ .۱‬ﺍﻓﺰﺍﻳﺶ ﻋﺪﻡ ﺗﺠﺎﻧﺲ ﻭ ﮔﻮﻧﺎﮔﻮﻧﻲ ﺧﺮﻭﺟﻴﻬﺎ‪ ،‬ﻓﺮﺍﻭﺭﺩﻩﻫﺎ‪ ،‬ﺧﺪﻣﺎﺕ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ‪،‬‬ ‫ﻛﺎﻧﺎﻟﻬﺎ ﻭ ﻣﺸﺘﺮﻳﺎﻥ ﻛﻪ ﻣﻨﺠﺮ ﺑﻪ ﻣﺼﺮﻑ ﺑﻲ ﺗﻨﺎﺳﺐ ﻋﻨﺎﺻﺮ ﻣﺘﻔﺎﻭﺕ ﺍﺯ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺑﺎﻻﺳﺮﻱ ﻭ ﻏﻴﺮﻣﺴﺘﻘﻴﻢ ﺧﻮﺍﻫﺪ ﺷﺪ‪.‬‬ ‫‪ .۲‬ﺣﻤﺎﻳﺖ ﺍﺯﻓﺮﺍﻳﻨﺪﻫﺎﻱ ﺍﺻﻠﻲ ﺳﺎﺯﻣﺎﻥ ﻭ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺑﺎﻻﺳﺮﻱ ﺑﻪ ﻣﺮﺍﺗﺐ ﺳﺨﺖ‬ ‫ﺧﻮﺍﻫﺪ ﺑﻮﺩ ﻭ ﻣﻨﺘﺞ ﺑﻪ ﺭﺍﺑﻄﻪ ﻫﺰﻳﻨﻪ ﻓﻌﺎﻟﻴﺖ ﻧﺴﺒﺖ ﺑﻪ ﻓﻌﺎﻟﻴﺖ ﺩﻳﮕﺮ ﺩﺭ ﻳﻚ‬ ‫ﺳﺎﺯﻣﺎﻥ ﻣﻴﺸﻮﺩ ﻛﻪ ﻳﺎ ﺑﻪ ﺳﻤﺖ ﻳﺎ ﺩﻭﺭ ﺍﺯ ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪ ﻧﻬﺎﻳﻲ ﮔﺎﻡ ﺑﺮﻣﻲﺩﺍﺭﻧﺪ‪.‬‬ ‫‪ .۳‬ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﺻﻠﻲ ﻏﻴﺮﻣﺴﺘﻘﻴﻢ ﻭ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺑﺎﻻﺳﺮﻱ‬


‫‪ .۴‬ﺍﻓﺰﺍﻳﺶ ﻧﻴﺎﺯ ﺑﻪ ﺩﺭﻙ ﺍﻳﻦ ﻣﻮﺿﻮﻉ ﻛﻪ ﭼﮕﻮﻧﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﺮﻭﺵ‪ ،‬ﺑﺎﺯﺍﺭﻳﺎﺑﻲ‪،‬‬ ‫ﺗﻮﺯﻳﻊ ﻭ ﻋﻤﻮﻣﻲ ﻭ ﺍﺩﺍﺭﻱ ﺩﺭ ﻳﻚ ﺩﻭﺭﻩ ﻧﺴﺒﺖ ﺑﻪ ﻛﺎﻧﺎﻟﻬﺎ ﻭ ﻣﺸﺘﺮﻳﺎﻧﺶ ﺑﻮﺟﻮﺩ‬ ‫ﺁﻣﺪﻩ ﻭ ﺭﺩﻳﺎﺑﻲ ﺷﺪﻩﺍﻧﺪ‪.‬‬ ‫‪ -‬ﻣﺪﻳﺮ ﭘﺮﻭﮊﺓ ‪ ABC‬ﻭ ﺍﻳﺠﺎﺩ ﺍﻧﮕﻴﺰﻩ ﺍﻭ ﺑﺮﺍﻱ ﺍﺟﺮﺍ‬

‫ﻣﺪﻳﺮ ﭘﺮﻭﮊﻩ ‪ ABC‬ﻳﻚ ﺣﺴﺎﺑﺪﺍﺭ ﻳﺎ ﺍﺯ ﭘﺮﺳﻨﻞ ﺗﻮﻟﻴﺪ ﺑﺎﺷﺪ ﺁﻧﭽﻨﺎﻥ ﺍﻫﻤﻴﺘﻲ ﻧﺪﺍﺭﺩ‪ ،‬ﺍﻣﺎ‬ ‫ﺍﻭ ﺑﺎﻳﺪ ﺑﺴﻴﺎﺭ ﻋﻼﻗﻪﻣﻨﺪ ﺑﺎﺷﺪ ﺗﺎ ﺑﺮﺍﻱ ﻛﺎﺭﺑﺮﺍﻥ ﻧﻬﺎﻳﻲ ﺩﺍﺩﻩ ﻣﺪﻳﺮﻳﺘﻲ ﻭ ﻫﺰﻳﻨﻪ ﺭﺍ ﺑﻬﺘﺮ‬ ‫ﻓﺮﺍﻫﻢ ﻧﻤﺎﻳﺪ‪ .‬ﺩﺭ ﺻﻮﺭﺗﻴﻜﻪ ﻣﺪﻳﺮ ﭘﺮﻭﮊﻩ ‪ ABC‬ﻋﻼﻗﻪﻣﻨﺪﻱ ﺍﺵ ﺭﺍ ﺁﺯﻣﺎﻳﺶ ﻛﻨﺪ ﻳﻚ‬ ‫ﺷﺎﻧﺲ ﺑﺴﻴﺎﺭ ﻗﻮﻱ ﻭﺟﻮﺩ ﺩﺍﺭﺩ ﻛﻪ ﭘﺮﻭﮊﻩ ‪ ABC‬ﺑﺎ ﻣﻮﻓﻘﻴﺖ ﺍﺟﺮﺍ ﮔﺮﺩﺩ‪.‬‬ ‫‪ -‬ﺗﺨﺮﻳﺐ ﻣﺎﻟﻜﻴﺖ ﺳﺎﺯﻣﺎﻧﻲ ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺗﻌﺎﺭﻳﻒ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ‬

‫ﺑﺮﺧﻲ ﻣﻌﺘﻘﺪﻧﺪ ﻛﻪ ﻓﻌﺎﻟﻴﺖ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﺍﺯ ﭘﻴﺶ ﺗﻌﺮﻳﻒ ﺷﺪﻩ ﺑﺮﺍﺳﺎﺱ ﻓﺮﻫﻨﮓ ﻣﺮﺑﻮﻁ‬ ‫ﺑﻪ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎ ﻣﺎﻧﻊ ﺍﺯ ﺍﻳﻦ ﻣﻲﮔﺮﺩﺩ ﺗﺎ ﻛﺎﺭﺑﺮﺍﻥ ﻣﺪﻟﻬﺎﻱ ﻧﺎﺩﺭﺳﺘﻲ ﺭﺍ ﺑﺮﺍﻱ ‪ABC‬‬ ‫ﻃﺮﺍﺣﻲ ﻧﻤﺎﻳﻨﺪ‪.‬‬ ‫ﻣﺪﻳﺮﺍﻥ ﻭ ﻛﺎﺭﻛﻨﺎﻥ ﺑﺎﻳﺪ ﺑﺎ ﻫﻢ ﻣﺪﻝ ‪ ABC‬ﺭﺍ ﺗﻌﺮﻳﻒ ﻛﻨﻨﺪ ﻭ ﺩﺍﺩﻩﻫﺎﻳﻲ ﺭﺍ ﺑﺮﺍﻱ ﺁﻥ‬ ‫ﻓﺮﺍﻫﻢ ﻧﻤﺎﻳﻨﺪ‪ .‬ﺩﺭ ﻣﻮﺍﻗﻌﻲ ﻛﻪ ﻓﺮﻫﻨﮕﻬﺎﻱ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﻭ ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎ ﺑﻪ ﻛﺎﺭﺑﺮﺍﻥ ﺩﻳﻜﺘﻪ‬ ‫ﺷﻮﺩ ﻳﻚ ﻧﺘﻴﺠﻪ ﻧﺎﻣﻄﻠﻮﺏ ﻣﺸﺎﺑﻪ ﺣﺎﺻﻞ ﺧﻮﺍﻫﺪ ﺷﺪ‪ .‬ﺩﺭ ﭼﻨﻴﻦ ﺷﺮﺍﻳﻄﻲ ﺑﺎﻳﺪ ﺍﺯ‬ ‫ﺍﺳﺘﺎﻧﺪﺍﺭﺩﻫﺎ ﺍﺳﺘﻔﺎﺩﻩ ﻛﺮﺩ ﺗﺎ ﻧﺴﺒﺖ ﺑﻪ ﺗﻄﺎﺑﻖ ﻭ ﺟﺎﻣﻊ ﺑﻮﺩﻥ ﻛﺎﺭ ﺍﻃﻤﻴﻨﺎﻥ ﺣﺎﺻﻞ ﻧﻤﻮﺩ ﺍﻣ‪‬ﺎ‬ ‫ﺁﻧﻬﺎ ﺑﻪ ﺑﻬﺘﺮﻳﻦ ﺷﻜﻞ ﺑﻪ ﻃﻮﺭ ﺧﻼﺻﻪ ﻭ ﺩﺭ ﻣﺎﻭﺭﺍﻱ ﺳﻄﺢ ﻣﺒﻨﺎ ﺗﻌﺮﻳﻒ ﺷﺪﻩ ﺍﻧﺪ ﻛﻪ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻌﺎﻟﻴﺖ ﺩﺭ ﺍﻳﻨﺠﺎ ﻣﺤﺎﺳﺒﻪ ﭘﻴﮕﻴﺮﻱ ﻭ ﺍﻧﺒﺎﺷﺘﻪ ﻣﻲﮔﺮﺩﻧﺪ‪ .‬ﺑﻬﺘﺮﻳﻦ ﻛﺎﺭ ﺍﻳﻦ‬ ‫ﺍﺳﺖ ﺗﺎ ﺑﻪ ﻛﺎﺭﺑﺮﺍﻥ ﺍﺟﺎﺯﻩ ﺩﺍﺩﻩ ﺷﻮﺩ ﺗﺎ ﺑﻪ ﺯﺑﺎﻥ ﺧﻮﺩﺷﺎﻥ ﺍﻛﺜﺮﻳﺖ ﻓﻌﺎﻟﻴﺖﻫﺎﻱ ﻛﺎﺭﻱ‪،‬‬ ‫ﻫﺰﻳﻨﻪﺳﺎﺯﻫﺎ ﻭ ﺍﻫﺪﺍﻑ ﻫﺰﻳﻨﻪ ﺭﺍ ﺗﻌﺮﻳﻒ ﻛﻨﻨﺪ‪.‬‬ ‫‪ -‬ﺁﻣﻮﺯﺵ ﺳﺮﻳﻊ ﻭ ﺁﺳﺎﻥ ﭘﺮﻭﮊﻩ ‪ABC‬‬


‫ﺑﺮﺧﻲ ﺑﺮ ﺍﻳﻦ ﺑﺎﻭﺭﻧﺪ ﻛﻪ ﺗﻤﺎﻡ ﺍﻓﺮﺍﺩ ﺩﺭ ﺳﺎﺯﻣﺎﻥ ﺑﺎﻳﺪ ﺩﺭ ﺁﻏﺎﺯ ﺁﻣﻮﺯﺵ ﺑﺒﻴﻨﺪ ﻭ ﻣﻨﻄﻖ‬ ‫ﺁﻧﻬﺎ ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﻫﺮﻛﺲ ﻛﻪ ﻋﻼﻗﻪﻣﻨﺪ ﺑﺎﺷﺪ ﺳﺮﻳﻊ ﻣﻮﻓﻖ ﻣﻲﮔﺮﺩﺩ ﻭ ﻫﻤﭽﻨﻴﻦ‬ ‫ﻛﺎﺭﻛﻨﺎﻥ ﻣﻲﺩﺍﻧﻨﺪ ﻛﻪ ﭼﮕﻮﻧﻪ ﺍﺯ ﺳﻴﺴﺘﻢ ‪ ABC‬ﺍﺳﺘﻔﺎﺩﻩ ﻧﻤﺎﻳﻨﺪ‪.‬‬ ‫ﺩﺭ ﺁﻣﻮﺯﺵ ‪ ABC‬ﺯﻣﺎﻥ ﺳﻨﺠﻲ ﺍﻫﻤﻴﺖ ﺩﺍﺭﺩ ﺩﺭ ﻋﻴﻦ ﺣﺎﻝ ﻛﻪ ﺁﻣﻮﺯﺵ ﺳﺮﻳﻊ ﺗﻌﺪﺍﺩ‬ ‫ﺯﻳﺎﺩﻱ ﺍﺯ ﺍﻓﺮﺍﺩ ﺍﺷﺘﺒﺎﻩ ﺍﺳﺖ ﺍﺯ ﻃﺮﻑ ﺩﻳﮕﺮ ﻋﺪﻡ ﺁﻣﻮﺯﺵ ﺍﻓﺮﺍﺩ ﻣﻨﺎﺳﺐ ﺩﺭ ﺯﻭﺩ ﻫﻨﮕﺎﻡ ﻭ‬ ‫ﺑﻤﻮﻗﻊ ﺍﺷﺘﺒﺎﻩ ﺩﻳﮕﺮ ﻣﺤﺴﻮﺏ ﻣﻲﺷﻮﺩ‪ .‬ﻧﻜﺘﻪ ﻣﻬ‪‬ﻢ ﺍﻳﻨﺴﺖ ﻛﻪ ﺳﻪ ﮔﺮﻭﻩ ﺍﻭﻟﻴﻪ ﻛﻪ ﻻﺯﻡ‬ ‫ﺍﺳﺖ ﺑﻪ ﺷﻜﻞ ﻣﻮﻓﻘﻴﺖ ﺁﻣﻴﺰﻱ ﭘﺮﻭﮊﻩ ﺭﺍ ﺷﺮﻭﻉ ﻛﻨﻨﺪ ﺑﺸﺮﺡ ﺫﻳﻞ ﻣﻲﺑﺎﺷﻨﺪ‪:‬‬ ‫‪ -‬ﺗﻴﻢ ﺍﺟﺮﺍﻳﻲ ﭘﺮﻭﮊﻩ ‪ABC‬‬

‫ـ "ﻧﻤﺎﻳﻨﺪﮔﺎﻥ ﻛﺎﺭ" ﻛﺴﺎﻧﻲ ﻛﻪ ﺑﻌﻨﻮﺍﻥ ﻣﺸﺎﺭﻛﺖﻛﻨﻨﺪﻩ ﺩﺍﺩﻩﻫﺎ ﺭﺍ ﺗﺨﻤﻴﻦ ﻣﻲﺯﻧﻨﺪ‬ ‫ﺍﻣﺎ ﻣﻤﻜﻦ ﺍﺳﺖ ﻛﺎﺭﺑﺮﺍﻥ ﺍﻭﻟﻴﻪ ﺩﺍﺩﻩﻫﺎﻱ ﻣﺤﺎﺳﺒﻪ ﺷﺪﻩ ‪ ABC‬ﻧﺒﺎﺷﻨﺪ‪.‬‬ ‫ـ ﻛﺎﺭﺑﺮﺍﻥ ﻧﻬﺎﻳﻲ ﺍﻃﻼﻋﺎﺕ ﻛﻪ ﺻﺮﻓﺎً ﻣﺪﻳﺮﺍﻥ ﺍﺭﺷﺪ ﻧﻴﺴﺘﻨﺪ ﺑﻠﻜﻪ ﺍﭘﺮﺍﺗﻮﺭﻫﺎﻱ ﻛﺎﺭ ﻧﻴﺰ‬ ‫ﻫﺴﺘﻨﺪ ﻣﺎﻧﻨﺪ ﻣﻈﻨﻪﺩﻫﻨﺪﮔﺎﻥ ﺳﻔﺎﺭﺵ ﻣﺸﺘﺮﻱ‪ .‬ﺑﺪﻭﻥ ﺩﺍﺩﻩﻫﺎﻱ ‪ ABC‬ﻣﻤﻜﻦ ﺍﺳﺖ‬ ‫ﺳﺎﺯﻣﺎﻥ ﺭﺍ ﺑﺎ ﺭﻳﺴﻚ ﻣﻮﺍﺟﻪ ﺳﺎﺯﻧﺪ‪.‬‬ ‫ﻭﻗﺘﻴﻜﻪ ﺍﻳﻦ ﮔﺮﻭﻫﻬﺎ ﺷﻨﺎﺳﺎﻳﻲ ﺷﺪﻧﺪ ﮔﺎﻡ ﺩﻗﻴﻖ ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﺑﺮﻧﺎﻣﻪ ﺍﺭﺗﺒﺎﻃﺎﺕ ﺭﺍ‬ ‫ﺗﺪﻭﻳﻦ ﻧﻤﻮﺩ ﺗﺎ ﺑﻪ ﺷﻜﻞ ﺳﻴﺴﺘﻤﺎﺗﻴﻚ ﺑﺎ ﺩﻳﮕﺮ ﺑﺮﻧﺎﻣﻪﻫﺎ ﺑﺮﺍﺳﺎﺱ ﻧﻴﺎﺯ ﺑﻪ ﻛﺎﺭ ﮔﺮﻓﺘﻪ‬ ‫ﺷﻮﻧﺪ‪.‬‬ ‫ﻧﺘﻴﺠﻪﮔﻴﺮﻱ ‪:‬‬ ‫ﺑﻄﻮﺭ ﺧﻼﺻﻪ ﻣﻲﺗﻮﺍﻥ ﻭﻳﮋﮔﻴﻬﺎﻳﻲ ﻛﻪ ﻧﺮﻡ ﺍﻓﺰﺍﺭ ‪ ABC‬ﺑﺎﻳﺪ ﺩﺍﺷﺘﻪ ﺑﺎﺷﺪ ﻭ ﺩﺭ ﺻﻮﺭﺕ‬ ‫ﻭﺟﻮﺩ ﺧﺼﻴﺼﻪﻫﺎﻳﻲ ﺭﺍﻩ ﺩﺭﺳﺘﻲ ﺭﺍ ﺍﻧﺘﺨﺎﺏ ﻧﻤﻮﺩﻩ ﻭ ﺳﻴﺴﺘﻢ ‪ ABC‬ﻣﻲﺗﻮﺍﻧﺪ ﺑﻌﻨﻮﺍﻥ‬ ‫ﻳﻚ ﺍﺑﺰﺍﺭ ﻣﺴﺘﻘﻞ ﻭ ﺩﺭ ﻋﻴﻦ ﺣﺎﻝ ﻛﺎﻣﻞ ﻋﻤﻞ ﻧﻤﺎﻳﺪ ﻭ ﻫﺰﻳﻨﻪﻫﺎ ﺭﺍ ﺩﻗﻴﻖ ﻣﺤﺎﺳﺒﻪ ﻧﻤﺎﻳﺪ‪.‬‬ ‫ﺍﻳﻦ ﻭﻳﮋﮔﻴﻬﺎ ﺷﺎﻣﻞ‪:‬‬


‫· ﺍﺑﺰﺍﺭ ﻣﺴﺘﻘﻞ ﻭ ﺩﺭ ﻋﻴﻦ ﺣﺎﻝ ﻛﺎﻣﻞ‬ ‫· ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﺣﺪﺍﻗﻞ ﺩﻭ ﻣﺮﺣﻠﻪﺍﻱ‬ ‫· ﺷﺒﻜﻪ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﭼﻨﺪ ﻣﺮﺣﻠﻪﺍﻱ‬ ‫· ﻣﺪﻟﺴﺎﺯﻱ ﭘﺎﻳﺪﺍﺭ‬ ‫· ﻳﻜﭙﺎﺭﭼﻪ ﺳﺎﺯﻱ ﻳﺎ ﺍﻧﺘﮕﺮﺍﻝﮔﻴﺮﻱ ﺩﺍﺩﻩﻫﺎ‬ ‫· ﻋﻨﺎﺻﺮ ﻛﺎﺭﺑﺮﺩﻱ ﻭ ﻣﺸﺘﺮﻙ ﻫﺰﻳﻨﻪ‬ ‫· ﺍﺻﻼﺡ ﺗﻮﺍﺯﻥ ﺍﺳﺘﺮﺍﺗﮋﻱ ﻭ ﺗﻮﺍﺯﻥ ﻛﺎﺭﺕ ﺍﻣﺘﻴﺎﺯﻱ ﻣﺘﻮﺍﺯﻥ‬ ‫· ﮔﺰﺍﺭﺵﻧﻮﻳﺴﻲ ﭼﻨﺪ ﻣﺮﺗﺒﻪﺍﻱ ﺩﺭ ﻓﻮﺍﺻﻞ ﺯﻣﺎﻧﻲ ﻣﻌﻴﻦ‬ ‫· ﻭﻳﮋﮔﻴﻬﺎﻱ ﻧﻤﺮﻩﺩﻫﻲ ﻳﺎ ﺗﻌﻴﻴﻦ ﻣﺸﺨﺼﺎﺕ‬ ‫· ﺗﺠﺰﻳﻪ ﻭ ﺗﺤﻠﻴﻞ ﺷﺒﻜﻪ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ‬ ‫· ﻗﻴﻤﺖﮔﺬﺍﺭﻱ ﺑﺮﻣﺒﻨﺎﻱ ﻓﺮﺍﻳﻨﺪ‬ ‫· ﺍﻧﺪﺍﺯﻩﮔﻴﺮﻳﻬﺎﻱ ﻇﺮﻓﻴﺖ‬ ‫· ﺍﻧﺪﺍﺯﻩﮔﻴﺮﻱ ﻧﺘﻴﺠﻪ‬ ‫· ﺑﻪ ﻧﻤﺎﻳﺶ ﮔﺬﺍﺷﺘﻦ ﺍﺑﻌﺎﺩ ﻫﺰﻳﻨﻪ‬


۱ ‫ﺩﺭﺻﺪ ﺑﺮﻧﺎﻣﻪﻱ‬ =

: ‫ﻣﻨﺎﺑﻊ ﻭ ﻣﺂﺧﺬ‬ ‫ ﻣﺪﻝ ﺟﺎﻣﻊ ﻧﻈﺎﻡ ﺑﻮﺩﺟﻪﺭﻳﺰﻱ ﻋﻤﻠﻴﺎﺗﻲ‬،‫ ﻋﻠﻴﺮﺿﺎ‬،‫ ﻧﺠﺎﺭﺻﺮﺍﻑ‬،‫ ﻣﺤﻤﺪ‬،‫ ﺣﺴﻦ ﺁﺑﺎﺩﻱ‬.۱ ۱۳۸۶ ،‫ ﺍﻧﺘﺸﺎﺭﺍﺕ ﻣﺮﻛﺰ ﺁﻣﻮﺯﺵ ﻭ ﺗﺤﻘﻴﻘﺎﺕ ﺻﻨﻌﺘﻲ ﺍﻳﺮﺍﻥ‬،‫ ﺗﻬﺮﺍﻥ‬،‫ﭼﺎﭖ ﺍﻭﻝ‬ ‫ " ﺑﻮﺩﺟﻪﺭﻳﺰﻱ ﻋﻤﻠﻴﺎﺗﻲ ﭼﻴﺴﺖ ؟" ﺍﻳﺮﺍﻥ ﺍﻗﺘﺼﺎﺩ ﺳﺎﻳﺖ‬،‫ ﻣﺤﻤﺪ‬،‫ ﻛﺮﺩﺑﭽﻪ‬.۲ ۱۳۸۶ ،http://www.iran­newspaper.com ۳. Cokins  Gary,Common,  Common  Pitfalls  in  Developing  an  ABC  Model,  Knowledge  Management  Solutions,  Inc.  January 2001 ۴. Cooper,  R.  Kaplan,  R.  Profit  Priorities  from  ABC.  Harvard Business Review, 69,3,(1991). ۵. Eisenhardt,  K.  and  Galunic,  D.  Coevolving:  At  last,  A  way  to  make  Synergies  Work.  Harvard  Business  Review,  78,1, (2000).


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