物流专业英语 教学课件 作者 周晓晔 徐剑 Chapter 10.pptVIP

Chapter 10 Logistics Costs Unit 1 How Can Logistics Costs Be Better Represented Unit 2 Logistics Cost Relationships Unit 3 Transportation Cost Characteristics Unit 1 How Can Logistics Costs Be  Better Represented 1 Fixed/Variable 2 Direct/Indirect 3 Engineered/Discretionary 4 Activity-Based Costing (ABC)  1 Fixed/Variable 2. Direct/Indirect Another way to cut up the total cost cube is to analyze costs in terms of whether or not they can be directly allocated to a given product. Two further categories emerge: (1) Direct costs can be tied to specific products. The most obvious examples are direct labor and direct materials. Thus we can allocate exactly the cost of bought-in parts to the products into which they are built. (2) Indirect costs are whatever is left over after direct costs have been allocated. Indirect costs are also called overheads, and include everything from the managing director’s salary to the rent rates paid for the distribution centre anything that cannot be allocated directly to a given product. 3. Engineered/Discretionary (1) Prevention. This comprises the costs of measures to prevent defects from taking place such as training and process capability studies. (2) Appraisal. This comprises the costs incurred in detecting defects, which would include testing and inspection. (3) Internal and external failure. Internal costs are scrap, rework and the associated costs of not getting it right the first time. External failure costs are rectification after products have reached the final customer, such as warranty claims, returns and repairs.  4 Activity-Based Costing (ABC) The driving force behind activity-based costing (ABC) is that the traditional way of allocating indirect costs by spreading them to products on the basis of direct labor is becoming difficult to manage. While direct labor used to constitute a substantial portion of product costs, today that rarely applies-Therefore