A-B 生产可变/固定成本
O:/Network/Path/
内容
A-B公司结构
A-B财务体系
可变/固定成本定义
成本图
O:/Network/Path/
A-B公司结构
金属容器公司
安海斯-布希公司
财务、审计、财政、信息、采购、法律、人事
A-B 啤酒公司
A-B 国际公司
A-B农业资源公司
A-B媒体公司
制造商铁路公司
A-B 国际控股公司
再生产品公司
印刷、包装公司
玻璃瓶公司
A-B娱乐公司
布希物业公司
O:/Network/Path/
财务体系结构
安海斯-布希啤酒公司
August Busch IV
酿造、运行和技术部
Doug Muhlemen
安海斯-布希公司
市场&销售
财务及行政
Jim Hoffmeister
安海斯-布希
国际公司
财务及计划Marie Carol
A-B包装、农业、
主题公园
信息管理
包装技术
其它业务发展
酿造、运行、技术、人事
财务及商务运行
Dave McDonald
O:/Network/Path/
BOT – 财务和商务运行
生产成本核算、分析
财务职能
PI（生产效率改进） / 预算跟踪与报告
Dave McDonald
副总裁
财务和商务运行
各工厂商务经理
Dave Contrera 总监
财务控制
Tom Gaffney 总监
工厂物流
Mark Samsel
总监 生产采购
Stan Wessel 总监
信息系统
工厂生产计划和发运管理
运输与配送中心管理
经销商库存管理
实施工厂信息系统技术计划
为工厂信息系统员工提供技术指导和发展
为工厂与包装组提供备件、服务和材料采购管理:
全国性合同
采购
备件存货管理
应付帐款管理
O:/Network/Path/
酿造、运行和技术部
12 家酒厂
7 个支持经营的分流中心
Home
Search
Contact AB
Trivia
Sitemap
OVERVIEW
Beer
Entertainment
Packaging
FINANCIAL INFO
Annual Report
Proxy Statement
NEWS
History
Publications
JOBS @ A-B
LINKS
OUR VISION
SUPPLIERS
Anheuser-Busch, Inc.
Anheuser-Busch International, Inc.
Busch Agricultural Resources, Inc.
Busch Media Group, Inc.
Busch Properties, Inc.
Manufacturers Railway Company
St. Louis Refrigerator Car Company
Metal Container Corporation
Anheuser-Busch Recycling Company
Precision Printing & Packaging, Inc.
Busch Entertainment Corporation
A-B COMPANIES
We believe there are two primary reasons for Anheuser-Busch's outstanding record of achievement:
Quality Unsurpassed
At Anheuser-Busch, quality is more than a goal...it is a way of life. Quality doesn't just happen. In the end, quality comes from having the human, technological and financial resources to invest in it each and every business day. An unwavering commitment to quality is at the heart of how Anheuser-Busch has done business since 1852. Then, as now, it is the key to our success and will continue to be in the future.
Innovative Approach
Innovation, a long-standing strategy at Anheuser-Busch, represents the path to greatness. Adolphus Busch employed this strategy 120 years ago to make Budweiser the first national beer—using new ideas like pasteurizing beer, refrigerating railcars to transport it across the country and mobilizing grassroots salespeople to market the product. Today, Anheuser-Busch has some of the most innovative brewing, packaging and adventure-park facilities in the world. Leaders keep their eye on the future and continually find new ways to think about their business. Anheuser-Busch is no exception.
At Anheuser-Busch, we believe in promoting diversity in all of our relationships
We actively support numerous community programs sponsored by a wide variety of ethnic groups; we encourage the development of minority- and women-owned companies by purchasing $250 million in annual goods and services from those companies; and one of our 10 core values is "building a high-performing, diverse workforce." Click here to learn more about our diversity efforts.
Anheuser-Busch Corporate Overview
Anheuser-Busch, Inc. products are brewed to be enjoyed responsibly by adults.
Copyright 2003 Anheuser-Busch Companies, Inc. One Busch Place, St. Louis, MO 63118, All Rights Reserved Privacy Policy | Terms and Conditions
OVERVIEW
Beer
Entertainment
Packaging
FINANCIAL INFO
Annual Report
Proxy Statement
NEWS
History
Publications
JOBS @ A-B
LINKS
OUR VISION
SUPPLIERS
Anheuser-Busch, Inc.
Anheuser-Busch International, Inc.
Busch Agricultural Resources, Inc.
Busch Media Group, Inc.
Busch Properties, Inc.
Manufacturers Railway Company
St. Louis Refrigerator Car Company
Metal Container Corporation
Anheuser-Busch Recycling Company
Precision Printing & Packaging, Inc.
Busch Entertainment Corporation
A-B COMPANIES
We believe there are two primary reasons for Anheuser-Busch's outstanding record of achievement:
Quality Unsurpassed
At Anheuser-Busch, quality is more than a goal...it is a way of life. Quality doesn't just happen. In the end, quality comes from having the human, technological and financial resources to invest in it each and every business day. An unwavering commitment to quality is at the heart of how Anheuser-Busch has done business since 1852. Then, as now, it is the key to our success and will continue to be in the future.
Innovative Approach
Innovation, a long-standing strategy at Anheuser-Busch, represents the path to greatness. Adolphus Busch employed this strategy 120 years ago to make Budweiser the first national beer—using new ideas like pasteurizing beer, refrigerating railcars to transport it across the country and mobilizing grassroots salespeople to market the product. Today, Anheuser-Busch has some of the most innovative brewing, packaging and adventure-park facilities in the world. Leaders keep their eye on the future and continually find new ways to think about their business. Anheuser-Busch is no exception.
At Anheuser-Busch, we believe in promoting diversity in all of our relationships
We actively support numerous community programs sponsored by a wide variety of ethnic groups; we encourage the development of minority- and women-owned companies by purchasing $250 million in annual goods and services from those companies; and one of our 10 core values is "building a high-performing, diverse workforce." Click here to learn more about our diversity efforts.
Anheuser-Busch Corporate Overview
Anheuser-Busch, Inc. products are brewed to be enjoyed responsibly by adults.
Copyright 2003 Anheuser-Busch Companies, Inc. One Busch Place, St. Louis, MO 63118, All Rights Reserved Privacy Policy | Terms and Conditions
Fairfield, CA
Fort Collins, CO
Los Angeles, CA
Houston, TX
Jacksonville, FL
Williamsburg, VA
Merrimack, NH
Baldwinsville, NY
St. Louis, MO
Newark, NJ
Columbus, OH
Cartersville, GA
美国的酒厂
O:/Network/Path/
Home
Search
Contact AB
Trivia
Sitemap
OVERVIEW
Beer
Entertainment
Packaging
FINANCIAL INFO
Annual Report
Proxy Statement
NEWS
History
Publications
JOBS @ A-B
LINKS
OUR VISION
SUPPLIERS
Anheuser-Busch, Inc.
Anheuser-Busch International, Inc.
Busch Agricultural Resources, Inc.
Busch Media Group, Inc.
Busch Properties, Inc.
Manufacturers Railway Company
St. Louis Refrigerator Car Company
Metal Container Corporation
Anheuser-Busch Recycling Company
Precision Printing & Packaging, Inc.
Busch Entertainment Corporation
A-B COMPANIES
We believe there are two primary reasons for Anheuser-Busch's outstanding record of achievement:
Quality Unsurpassed
At Anheuser-Busch, quality is more than a goal...it is a way of life. Quality doesn't just happen. In the end, quality comes from having the human, technological and financial resources to invest in it each and every business day. An unwavering commitment to quality is at the heart of how Anheuser-Busch has done business since 1852. Then, as now, it is the key to our success and will continue to be in the future.
Innovative Approach
Innovation, a long-standing strategy at Anheuser-Busch, represents the path to greatness. Adolphus Busch employed this strategy 120 years ago to make Budweiser the first national beer—using new ideas like pasteurizing beer, refrigerating railcars to transport it across the country and mobilizing grassroots salespeople to market the product. Today, Anheuser-Busch has some of the most innovative brewing, packaging and adventure-park facilities in the world. Leaders keep their eye on the future and continually find new ways to think about their business. Anheuser-Busch is no exception.
At Anheuser-Busch, we believe in promoting diversity in all of our relationships
We actively support numerous community programs sponsored by a wide variety of ethnic groups; we encourage the development of minority- and women-owned companies by purchasing $250 million in annual goods and services from those companies; and one of our 10 core values is "building a high-performing, diverse workforce." Click here to learn more about our diversity efforts.
Anheuser-Busch Corporate Overview
Anheuser-Busch, Inc. products are brewed to be enjoyed responsibly by adults.
Copyright 2003 Anheuser-Busch Companies, Inc. One Busch Place, St. Louis, MO 63118, All Rights Reserved Privacy Policy | Terms and Conditions
OVERVIEW
Beer
Entertainment
Packaging
FINANCIAL INFO
Annual Report
Proxy Statement
NEWS
History
Publications
JOBS @ A-B
LINKS
OUR VISION
SUPPLIERS
Anheuser-Busch, Inc.
Anheuser-Busch International, Inc.
Busch Agricultural Resources, Inc.
Busch Media Group, Inc.
Busch Properties, Inc.
Manufacturers Railway Company
St. Louis Refrigerator Car Company
Metal Container Corporation
Anheuser-Busch Recycling Company
Precision Printing & Packaging, Inc.
Busch Entertainment Corporation
A-B COMPANIES
We believe there are two primary reasons for Anheuser-Busch's outstanding record of achievement:
Quality Unsurpassed
At Anheuser-Busch, quality is more than a goal...it is a way of life. Quality doesn't just happen. In the end, quality comes from having the human, technological and financial resources to invest in it each and every business day. An unwavering commitment to quality is at the heart of how Anheuser-Busch has done business since 1852. Then, as now, it is the key to our success and will continue to be in the future.
Innovative Approach
Innovation, a long-standing strategy at Anheuser-Busch, represents the path to greatness. Adolphus Busch employed this strategy 120 years ago to make Budweiser the first national beer—using new ideas like pasteurizing beer, refrigerating railcars to transport it across the country and mobilizing grassroots salespeople to market the product. Today, Anheuser-Busch has some of the most innovative brewing, packaging and adventure-park facilities in the world. Leaders keep their eye on the future and continually find new ways to think about their business. Anheuser-Busch is no exception.
At Anheuser-Busch, we believe in promoting diversity in all of our relationships
We actively support numerous community programs sponsored by a wide variety of ethnic groups; we encourage the development of minority- and women-owned companies by purchasing $250 million in annual goods and services from those companies; and one of our 10 core values is "building a high-performing, diverse workforce." Click here to learn more about our diversity efforts.
Anheuser-Busch Corporate Overview
Anheuser-Busch, Inc. products are brewed to be enjoyed responsibly by adults.
Copyright 2003 Anheuser-Busch Companies, Inc. One Busch Place, St. Louis, MO 63118, All Rights Reserved Privacy Policy | Terms and Conditions
Typical Plant Organization **
运营经理
业务经理
驻厂工程师
人力资源经理
EH&S 经理典型
厂长
酿酒师
Dave McDonald
Vice President
FBO
STL
典型的国内酒厂组织结构**
酒厂业务管理部
O:/Network/Path/
Home
Search
Contact AB
Trivia
Sitemap
OVERVIEW
Beer
Entertainment
Packaging
FINANCIAL INFO
Annual Report
Proxy Statement
NEWS
History
Publications
JOBS @ A-B
LINKS
OUR VISION
SUPPLIERS
Anheuser-Busch, Inc.
Anheuser-Busch International, Inc.
Busch Agricultural Resources, Inc.
Busch Media Group, Inc.
Busch Properties, Inc.
Manufacturers Railway Company
St. Louis Refrigerator Car Company
Metal Container Corporation
Anheuser-Busch Recycling Company
Precision Printing & Packaging, Inc.
Busch Entertainment Corporation
A-B COMPANIES
We believe there are two primary reasons for Anheuser-Busch's outstanding record of achievement:
Quality Unsurpassed
At Anheuser-Busch, quality is more than a goal...it is a way of life. Quality doesn't just happen. In the end, quality comes from having the human, technological and financial resources to invest in it each and every business day. An unwavering commitment to quality is at the heart of how Anheuser-Busch has done business since 1852. Then, as now, it is the key to our success and will continue to be in the future.
Innovative Approach
Innovation, a long-standing strategy at Anheuser-Busch, represents the path to greatness. Adolphus Busch employed this strategy 120 years ago to make Budweiser the first national beer—using new ideas like pasteurizing beer, refrigerating railcars to transport it across the country and mobilizing grassroots salespeople to market the product. Today, Anheuser-Busch has some of the most innovative brewing, packaging and adventure-park facilities in the world. Leaders keep their eye on the future and continually find new ways to think about their business. Anheuser-Busch is no exception.
At Anheuser-Busch, we believe in promoting diversity in all of our relationships
We actively support numerous community programs sponsored by a wide variety of ethnic groups; we encourage the development of minority- and women-owned companies by purchasing $250 million in annual goods and services from those companies; and one of our 10 core values is "building a high-performing, diverse workforce." Click here to learn more about our diversity efforts.
Anheuser-Busch Corporate Overview
Anheuser-Busch, Inc. products are brewed to be enjoyed responsibly by adults.
Copyright 2003 Anheuser-Busch Companies, Inc. One Busch Place, St. Louis, MO 63118, All Rights Reserved Privacy Policy | Terms and Conditions
OVERVIEW
Beer
Entertainment
Packaging
FINANCIAL INFO
Annual Report
Proxy Statement
NEWS
History
Publications
JOBS @ A-B
LINKS
OUR VISION
SUPPLIERS
Anheuser-Busch, Inc.
Anheuser-Busch International, Inc.
Busch Agricultural Resources, Inc.
Busch Media Group, Inc.
Busch Properties, Inc.
Manufacturers Railway Company
St. Louis Refrigerator Car Company
Metal Container Corporation
Anheuser-Busch Recycling Company
Precision Printing & Packaging, Inc.
Busch Entertainment Corporation
A-B COMPANIES
We believe there are two primary reasons for Anheuser-Busch's outstanding record of achievement:
Quality Unsurpassed
At Anheuser-Busch, quality is more than a goal...it is a way of life. Quality doesn't just happen. In the end, quality comes from having the human, technological and financial resources to invest in it each and every business day. An unwavering commitment to quality is at the heart of how Anheuser-Busch has done business since 1852. Then, as now, it is the key to our success and will continue to be in the future.
Innovative Approach
Innovation, a long-standing strategy at Anheuser-Busch, represents the path to greatness. Adolphus Busch employed this strategy 120 years ago to make Budweiser the first national beer—using new ideas like pasteurizing beer, refrigerating railcars to transport it across the country and mobilizing grassroots salespeople to market the product. Today, Anheuser-Busch has some of the most innovative brewing, packaging and adventure-park facilities in the world. Leaders keep their eye on the future and continually find new ways to think about their business. Anheuser-Busch is no exception.
At Anheuser-Busch, we believe in promoting diversity in all of our relationships
We actively support numerous community programs sponsored by a wide variety of ethnic groups; we encourage the development of minority- and women-owned companies by purchasing $250 million in annual goods and services from those companies; and one of our 10 core values is "building a high-performing, diverse workforce." Click here to learn more about our diversity efforts.
Anheuser-Busch Corporate Overview
Anheuser-Busch, Inc. products are brewed to be enjoyed responsibly by adults.
Copyright 2003 Anheuser-Busch Companies, Inc. One Busch Place, St. Louis, MO 63118, All Rights Reserved Privacy Policy | Terms and Conditions
准备年度预算
管理提高产能的程序
实施月度关帐
制作预算差额分析报告
制作年底预测报告
确保运营、财务依政策实施
管理财务往来事务
维护成本系统主源数据
总部与工厂运营部门的财务联络站
实施财务教育、培训、发展
财务及控制
信息系统
物流
生产采购
财务及商务运行
工厂业务管理
财会
信息系统
物流
仓储
财务及商务运行 / 酒厂综合职能
O:/Network/Path/
Home
Search
Contact AB
Trivia
Sitemap
OVERVIEW
Beer
Entertainment
Packaging
FINANCIAL INFO
Annual Report
Proxy Statement
NEWS
History
Publications
JOBS @ A-B
LINKS
OUR VISION
SUPPLIERS
Anheuser-Busch, Inc.
Anheuser-Busch International, Inc.
Busch Agricultural Resources, Inc.
Busch Media Group, Inc.
Busch Properties, Inc.
Manufacturers Railway Company
St. Louis Refrigerator Car Company
Metal Container Corporation
Anheuser-Busch Recycling Company
Precision Printing & Packaging, Inc.
Busch Entertainment Corporation
A-B COMPANIES
We believe there are two primary reasons for Anheuser-Busch's outstanding record of achievement:
Quality Unsurpassed
At Anheuser-Busch, quality is more than a goal...it is a way of life. Quality doesn't just happen. In the end, quality comes from having the human, technological and financial resources to invest in it each and every business day. An unwavering commitment to quality is at the heart of how Anheuser-Busch has done business since 1852. Then, as now, it is the key to our success and will continue to be in the future.
Innovative Approach
Innovation, a long-standing strategy at Anheuser-Busch, represents the path to greatness. Adolphus Busch employed this strategy 120 years ago to make Budweiser the first national beer—using new ideas like pasteurizing beer, refrigerating railcars to transport it across the country and mobilizing grassroots salespeople to market the product. Today, Anheuser-Busch has some of the most innovative brewing, packaging and adventure-park facilities in the world. Leaders keep their eye on the future and continually find new ways to think about their business. Anheuser-Busch is no exception.
At Anheuser-Busch, we believe in promoting diversity in all of our relationships
We actively support numerous community programs sponsored by a wide variety of ethnic groups; we encourage the development of minority- and women-owned companies by purchasing $250 million in annual goods and services from those companies; and one of our 10 core values is "building a high-performing, diverse workforce." Click here to learn more about our diversity efforts.
Anheuser-Busch Corporate Overview
Anheuser-Busch, Inc. products are brewed to be enjoyed responsibly by adults.
Copyright 2003 Anheuser-Busch Companies, Inc. One Busch Place, St. Louis, MO 63118, All Rights Reserved Privacy Policy | Terms and Conditions
OVERVIEW
Beer
Entertainment
Packaging
FINANCIAL INFO
Annual Report
Proxy Statement
NEWS
History
Publications
JOBS @ A-B
LINKS
OUR VISION
SUPPLIERS
Anheuser-Busch, Inc.
Anheuser-Busch International, Inc.
Busch Agricultural Resources, Inc.
Busch Media Group, Inc.
Busch Properties, Inc.
Manufacturers Railway Company
St. Louis Refrigerator Car Company
Metal Container Corporation
Anheuser-Busch Recycling Company
Precision Printing & Packaging, Inc.
Busch Entertainment Corporation
A-B COMPANIES
We believe there are two primary reasons for Anheuser-Busch's outstanding record of achievement:
Quality Unsurpassed
At Anheuser-Busch, quality is more than a goal...it is a way of life. Quality doesn't just happen. In the end, quality comes from having the human, technological and financial resources to invest in it each and every business day. An unwavering commitment to quality is at the heart of how Anheuser-Busch has done business since 1852. Then, as now, it is the key to our success and will continue to be in the future.
Innovative Approach
Innovation, a long-standing strategy at Anheuser-Busch, represents the path to greatness. Adolphus Busch employed this strategy 120 years ago to make Budweiser the first national beer—using new ideas like pasteurizing beer, refrigerating railcars to transport it across the country and mobilizing grassroots salespeople to market the product. Today, Anheuser-Busch has some of the most innovative brewing, packaging and adventure-park facilities in the world. Leaders keep their eye on the future and continually find new ways to think about their business. Anheuser-Busch is no exception.
At Anheuser-Busch, we believe in promoting diversity in all of our relationships
We actively support numerous community programs sponsored by a wide variety of ethnic groups; we encourage the development of minority- and women-owned companies by purchasing $250 million in annual goods and services from those companies; and one of our 10 core values is "building a high-performing, diverse workforce." Click here to learn more about our diversity efforts.
Anheuser-Busch Corporate Overview
Anheuser-Busch, Inc. products are brewed to be enjoyed responsibly by adults.
Copyright 2003 Anheuser-Busch Companies, Inc. One Busch Place, St. Louis, MO 63118, All Rights Reserved Privacy Policy | Terms and Conditions
财务程序
准备年度预算
实施月度关帐
维护成本主源数据
制作预算差额分析
制作年底预测报告
管理 . 程序
确保运营和财务依政策实施
总部与工厂运营部门的财务联络
管理财务往来业务
财务教育、培训、发展
O:/Network/Path/
可变成本定义
可变成本
那些因每一单位产量（桶/箱）而随之不断变化的成本。
可变和固定成本的定义在短期横向时间内是非常恰当的 … 对于长远期来讲所有成本都趋于可变成本。
酿造原料 (大麦、米、玉米、酒花、等)
包装材料 (易拉罐、罐盖、玻璃瓶、商标、瓶盖、等)
生产材料 (胶、硅胶、榉木片、等)
过滤器、贴标机、打包机的操作工
酿造罐、包装线或拖盘机等的能耗
O:/Network/Path/
可变 / 固定成本
了解可变和固定成本在成本结构中的比率 … 分包装 …分工厂… 是管理成本和商业利润的重要工具。它可以使企业找出战略和财务问题。
与可变/固定成本有关的战略问题：
最大化地利用低可变成本的工厂。
使高成本工厂的成本结构合理化。
与可变/固定成本有关的财务分析：
工厂之间的比较 … 基准。
计算可变利润
O:/Network/Path/
生产可变/固定成本
折旧
税款
保险
折旧、税、保险
设备
工资/福利
劳务/福利
维护
办公补给
差旅/交际
设备
煤
电力
劳力
清洁补给
胶带
胶水
墨
碱
榉木
过滤
补给
可转换成本
瓶/盖
罐/盖
商标/锡箔
纸箱
麦芽
大米
酒花
主要成本
其它固定成本
劳力 设备
包装
酿造
可变成本
固定成本
O:/Network/Path/
可变/固定成本的划分
100%
100%
80%
86%
94%
9%
5%
100%
20%
14%
6%
91%
95%
100%
100%
100%
100%
100%
酿造原料 (麦芽、大米、酒花、榉木、过滤)
包装 (瓶、罐、纸箱、商标)
运费 (原料、设备等)
设备 (电力、水、二氧化碳)
能源 (煤)
劳力/福利 临时工
劳力/福利 长期工
折旧、税款、保险
工资/福利
维护费
清洁补给
办公补给
差旅及交际
可变
固定
下载更多咨询报告，尽在
O:/Network/Path/
成本图
折旧
税
保险
%
0%
20%
40%
60%
80%
100%
酒花 %
0%
20%
40%
60%
80%
100%
酿造材料 14%
包装材料 53%
折旧,税,
保险 13%
可转换成本
20%
铝箔/ 商标 %
酒花
%
大米
%
罐/盖
%
瓶/ 盖
%
纸箱 %
设备 %
工资 / 福利
%
劳力/福利
%
维修零件
%
维护 %
其它 %
生产材料补给
%
下载更多咨询报告，尽在
O:/Network/Path/
