供应链管理16.pptVIP

Questions Accounting System Must be Capable of Answering How do logistics costs affect contribution by product, by territory, by customer, and by salesperson? What are the costs associated with providing additional levels of customer service? What trade-offs are necessary, and what are the incremental benefits or losses? What is the optimal amount of inventory? How sensitive is the inventory level to changes in warehousing patterns or to changes in customer service levels? How much does it cost to hold inventory? What mix of transport modes/carriers should be used? Questions Accounting System Must be Capable of Answering (cont.) How many field warehouses should be used and where should they be located? How many production setups are required? Which plants will be used to produce each product? What are the optimum manufacturing plant capacities based on alternative product mixes and volumes? What product packaging alternatives should be used? To what extent should the order processing system be automated? What distribution channels should be used? Contribution Approach with a Charge For Assets Employed Shortcomings for Corporate Profitability Reports 1. Full manufactured costs (which sometimes include a profit for the plant) were used in calculating costs. 2. Operating costs such as development, selling, and administration were fully allocated to products often on a percentage-of-sales basis. 3. Costs such as transportation, warehousing, sales commissions, and sales promotions were not reported as separate line items. 4. When marketing and logistics costs were identified explicitly as expenses, they usually were allocated to products on a percentage-of-sales basis. Shortcomings for Corporate Profitability Reports (cont.) 5. Inconsistencies in terminology were common. When executives referred to contribution margins, often the numbers used were actually manufacturing contribution. 6. Opportunity costs such as inventory carrying costs, a charge of accounts re