供应链成本核算方法.pdfVIP

Cost-to-Serve Cost-to-Serve ……….. Project Sponsor: …………….. ZZ Agenda Agenda …………. Project ABC vs. CTS CTS application in sourcing decision-making ……… Project ……… Project Project Title: The design and construction of a decision-support tool for taking sourcing and supply chain route-to-market decisions in the clothing retail industry using real cost-to-serve data. Objectives: Literature research on Activity-based Costing and Cost- to-Serve Using Cost-to-Serve techniques to build a decision- support tool that will guide sourcing decision for a specific clothing business ABC vs. CTS ABC vs. CTS Activity-based costing – a powerful costing technique Unsatisfactory application of ABC in supply chain management New direction of ABC application Beyond ABC – Cost-to-Serve is a supply chain analytical tool based on activity-based methodology Note: conclusions in this report are based on literature research, case-study, interview with experienced consultant and model analysis ABC vs. CTS ABC vs. CTS ABC – a powerful costing technique ABC – a powerful costing technique Definition “ is a methodology that measures the cost and performance of cost objects, activities and resources. Resources are assign to activities, then activities are assign to cost objects based on their use. Activity-based costing recognises the causal relationships of cost drivers to activities” (source: CAMI) Cost allocation Resource Activities Cost Objects Centre Centre