MEASUREMENTS. NORMATIVE RESULT A B.CD E 0 1 2 3 4 5 6 7 8 0 1 2 3 4 5 6 7 8 TURN OVER CAPITAL...

MEASUREMENTS

NORMATIVE RESULTNORMATIVE RESULT

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INTRO MEASUREMENTS INTRO MEASUREMENTS


RETURN ON CAPITAL

EMPLOYED

TURNOVER CAPITAL

EMPLOYED

RETURN ON SALES

FORECAST

PLANREPORT

EXECUTE

AM SALES FORECAST

OE SALESFORECAST

OUTPUT

BACKLOGS

Etc, etc...

PERSONNEL

BUFFERS

QUARTERLY ESTIMATES

CLOSED MANAGEMENT LOOPCLOSED MANAGEMENT LOOP

FORECAST PLAN CONTROL REPORT

D

FACTORY ORDERS

JOB SHEETS

BOARD MEETING

QUALITY

CASH FLOW

DWOR

FORECASTED CONSOLIDATED SALES

DRUM, FREE PRODUCTSCHEDULES

SIC & PERFORMANCE BOARDS

PERFORMANCE PLAN & BUDGET

BSS

PRODUCTION MEETING

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SUPPLY

STOCKS

WEEKLY SALES

WEEKLY PLANTMANAGEMENT

WEEKLY SALES

MEETING

FINANCE PACK

MANAGEMENT REPORT



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AM SALES FORECAST

OE SALESFORECAST

OUTPUT

BACKLOGS

Etc, etc...

PERSONNEL

BUFFERS

QUARTERLY ESTIMATES

FACTORY ORDERS

JOB SHEETS

BOARD MEETING

QUALITY

CASH FLOW





PRODUCTION MEETING

SUPPLY

STOCKS

WEEKLY SALES


WEEKLY SALES

MEETING

DWOR

MANAGEMENT REPORT

FINANCE PACK

MEASUREMENTS DWORMEASUREMENTS DWOR

Plant 21 - D.W.O.R - Week 20 2003

Area Process U.O.M Mon Tue Wed Thu Fri Sat

Kitting Robot Refs TargetActual 0 0 0 0 0 0

Manual Refs TargetActual 0 0 0 0 0 0

OE Refs TargetActual 0 0 0 0 0 0

L.B.S EA Target 6963 6963 6963 6963 3714 0Skins Actual 0 0 0 0 0 0

Cum var -6963 -13926 -20889 -27851 -31565 -31565

EA Target 13926 13926 13926 13926 7427 0

Baffles Actual 0 0 0 0 0 0

Cum var -13926 -27851 -41777 -55703 -63130 -63130

EA Target 13926 13926 13926 13926 7427 0

Endcaps Actual 0 0 0 0 0 0

Cum var -13926 -27851 -41777 -55703 -63130 -63130

Metres Target 1131 1131 1131 1131 603 0

Wool Actual 0 0 0 0 0 0

DAILY WEEKLY OPERATING REPORT



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AM SALES FORECAST

OE SALESFORECAST

OUTPUT

BACKLOGS

Etc, etc...

PERSONNEL

BUFFERS

QUARTERLY ESTIMATES

FACTORY ORDERS

JOB SHEETS

BOARD MEETING

QUALITY

CASH FLOW





PRODUCTION MEETING

SUPPLY

STOCKS

WEEKLY SALES


WEEKLY SALES

MEETING

DWOR

MANAGEMENT REPORT

FINANCE PACK

MEASUREMENTS M.R.MEASUREMENTS M.R.

BOSAL Exhaust A/M Management Report 2003 for Bosal España - plant 47Year Month Month AUGUST

INDICATOR UOM Target Target 27 Average TIQ Target Working Days DAYS 4.8 5.0 5.0 5.0 4.6 Production Days DAYS 4.6 5.0 5.0 5.0 4.6AVAILABILITY, STOCKS AND DELIVERY Ex Central Stock First Pick Ratio % 95.0 95.0 99.2 98.8 10 95.0 Ex Pickstock First Pick Ratio % 97.5 97.5 99.2 98.6 10 97.5 Central Stock Silencers A/M+OES QTY 135880 155838 156500 153880 10 110719 Central Stock Pipes A/M+OES QTY 18171 16125 17516 16648 9 12214 Central Stock Catalytic Converters OEM QTY ERR 900 460 400 0 700 Schedule Attainment ON TIME % 80 80 64 60 80 Schedule Attainment < 1 WK TOO LATE % 95 95 86 85 95 IC Due Date Delivery Performance % 100 100 100 100 10 100 SPCQ 24H % 100 100 100 100 9 100 SIIQ 48H % 100 100 100 100 9 100 Pickstock Stockturns No 15 15 11 11 0 15QUALITY Quality System Certification (monthly) QTY 0.00 0.00 10.00 0.00 A/M Customer Satisfaction (monthly) FACTOR 2.30 2.30 10.00 2.30 Total Scrap Weight KGS 28048 25875 29950 28570 23808 Total Scrap Value k VALUE 13.89 12.81 14.83 14.15 11.79

MANAGEMENT REPORT



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OE SALESFORECAST

OUTPUT

BACKLOGS

Etc, etc...

PERSONNEL

BUFFERS

QUARTERLY ESTIMATES

FACTORY ORDERS

JOB SHEETS

BOARD MEETING

QUALITY

CASH FLOW





PRODUCTION MEETING

SUPPLY

STOCKS

WEEKLY SALES


WEEKLY SALES

MEETING

DWOR

MANAGEMENT REPORT

FINANCE PACK

MEASUREMENTS MONTHLY FINANCEMEASUREMENTS 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%

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)

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)

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

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)

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)


MONTHLY FINANCIALREPORT

FFIINNAANNCCEE 11






92 Interest (-) (238) (1.0) (276) (1.1) (270) (1.0) 13.8 11.9


PLANT RESULT GM% T%

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)

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)

100.0 100.0 100.0



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)








FFIINNAANNCCEE 77






92 Interest (-) (238) (1.0) (276) (1.1) (270) (1.0) 13.8 11.9


PLANT RESULT GM% T%

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)

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)

100.0 100.0 100.0



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)








FFIINNAANNCCEE 99

AM Distribution Plants


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)

87 Non-operating income / expense +/(-) (79) (1.9) 0 0.0 (4) (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)

MARKETING RESULT AM20.A1 Exhaust - Net Sales + 2,440 2,845 2,854 (14.2) (14.5)

21.A1 - Gross Margin + 934 38.3 1,075 37.8 1,083 37.9 (13.2) (13.8)

20.A9 Towbars.G.R. - Net Sales + 504 507 501 (0.5) 0.7

21.A9 - Gross Margin + 147 29.1 166 32.7 163 32.5 (11.3) (9.7)

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

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

24.A Stock Related Expenses unrelated to volume (22) (0.5) (48) (1.0) (41) (0.9) 54.0 45.9

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)

FFIINNAANNCCEE 1100

Mixed Plants SUMMARY OF RESULTS YEAR TO DATE

Variances Line Description Actual Budget Last Year Variances

% 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

92 Interest (-) (6,600) (2.1) (6,254) (2.1) (6,223) (1.8) 5.5 6.1

90 MANAGEMENT RESULT 24,028 7.7 62,041 20.8 42,206 12.2 (61.3) (43.1)

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

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)

TOTAL PLANT RESULT GM % T%

20.B1.1 SALES OEM 12.0 28.1 + 192,237 95.2 175,635 95.3 195,173 84.2 9.5 (1.5)

20.B9.1 SALES OES 26.0 31.0 + 9,781 4.8 8,658 4.7 36,709 15.8 13.0 (73.4)

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

54.A1 Total costs volume related (-) (75,167) (36.2) (83,406) (33.0) (79,990) (35.7) 9.9 6.0

54.A2 Total costs unrelated to volume (-) (117,631) (56.6) (109,922) (43.5) (113,572) (50.7) (7.0) (3.6)

80 TOTAL PLANT RESULT 15,112 7.3 59,271 23.5 30,664 13.7 74.5 50.7


RETURN ON CAPITAL

EMPLOYED

RETURN ON SALES

SALES

MEASUREMENTS R.O.S. 2MEASUREMENTS R.O.S. 2

RETURN ON SALES

OPERATING RESULT

/

=

MEASUREMENTS O.R. 2MEASUREMENTS O.R. 2

OPERATING EXPENSES

SALESSALES

MATERIALMATERIALSS

THROUGH-THROUGH-PUTPUT

RELATED

RELATEDVOLUME

NON VOLUME


OPERATING EXPENSES

VOLUME RELATED

ENERGY

HEAD COUNT

CONSUMABLES


OPERATING EXPENSES

NON VOLUME RELATED

HEADCOUNT

BUILDING

CONSUMABLES


THROUGH-PUT

NON VOLUME RELATED

VOLUME RELATED

OPERATING EXPENSES

-

SALES

MATERIALS


SALES

THROUGH-PUT

• CONSTRAINT OUTPUT

• AVAILABILITY


MATERIALS

THROUGH-PUT

• SCRAP


OPERATING RESULT

THROUGH-PUT

OPERATING EXPENSES

-

=

SALES


RETURN ON SALES

OPERATING RESULT

/

=

MEASUREMENTS R.C.E. 1MEASUREMENTS R.C.E. 1

RETURN ON CAPITAL

EMPLOYED

TURNOVER CAPITAL

EMPLOYED

RETURN ON SALES

MEASUREMENTS R.E.C. 4MEASUREMENTS R.E.C. 4

CAPITAL EMPLOYED

FIXED ASSETS

• CAPITAL EXPEND.


CAPITAL EMPLOYED

STOCKS

• SALES DAYS

• OBSOLESCENCE

• S.I.P.


CAPITAL EMPLOYED

RECEIVABLES

• OVERDUES

• D.S.O.

• CREDIT TERMS


CAPITAL EMPLOYED

PAYABLES

• CURRENCIES

• CREDIT TERMS


CAPITAL CAPITAL EMPLOYEDEMPLOYED

AMAM OEOE


AM ExhaustAM Exhaust

• High Stocks

• Many customers

CAPITAL EMPLOYEDCAPITAL EMPLOYED

•Risk of bad debts


CAPITAL EMPLOYEDCAPITAL EMPLOYED

OE ExhaustOE Exhaust

• High Capex

• High R & D

• Few customers



FIXED FIXED ASSETSASSETSSTOCKSSTOCKSRECEIVABLRECEIVABL

ESESPAYABLESPAYABLESCAPITAL CAPITAL EMPLOYEDEMPLOYED



TURNOVER CAPITAL

EMPLOYED

SALES /

=

MEASUREMENTS R.C.E. 1MEASUREMENTS R.C.E. 1

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EMPLOYED

TURNOVER CAPITAL

EMPLOYED

RETURN ON SALES

NORMATIVE RESULTNORMATIVE RESULT

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RETURN ON SALES

The End

MEASUREMENTS. NORMATIVE RESULT A B.CD E 0 1 2 3 4 5 6 7 8 0 1 2 3 4 5 6 7 8 TURN OVER CAPITAL...

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Transcript of MEASUREMENTS. NORMATIVE RESULT A B.CD E 0 1 2 3 4 5 6 7 8 0 1 2 3 4 5 6 7 8 TURN OVER CAPITAL...