第九章物流成本的控制1.pptVIP

Prentice Hall, 2001 管理学 3- 第九章 物流成本的控制 本章内容 第一节 物流成本控制概述 第二节 标准成本法 第三节 目标成本法 现代物流成本控制意识 理想标准成本和正常标准成本 现行标准成本和基本标准成本 直接材料的标准成本 直接人工的标准成本 间接费用的标准成本 成本差异的计算与分析 变动差异成本的计算 固定间接费用差异的计算 成本差异的形成原因和责任归属 第三节 目 标 成 本 法 目标成本的确定 制定目标售价 确定目标利润 制定目标成本 按管理层次分 按管理职能分 按服务结构分 按服务形成过程分解 按成本的经济内容分解 目标成本——供应链物流成本管理 将成本在同一管理层次按职能部门分解。例如，推广部门负责推广费用，配送部门负责配送费用，运输部门负责运输费用，劳资部门负责工资成本，后勤部门负责燃料和动力费用，行政部门负责办公费等。 把服务成本分成各种材料消耗或成本和人工成本，分派给各责任中心。 按服务设计、服务材料采购、服务的提供、服务的推广过程分解成本，形成每一过程的目标成本 把服务成本分成固定成本和变动成本；再把固定成本进一步分解为折；日常费、办公费、差旅费、修理费等项目，把年度目标成本分为季度或月份成本目标，甚至分解成旬或日的成本目标；把变动成本分解为直接材料、直接人工、各项变动费用。 Managers compare actual performance to a standard to determine the degree of variation. Some variation is normal, but management must determine the acceptable degree of variation. Managers can take action in three ways: do nothing, take corrective action, or revise the standard. Because “doing nothing” is self-explanatory, this section discusses the other two options. Corrective action can include changing strategy, structure, compensation, and training; redesigning jobs; and replacing personnel. Immediate corrective action corrects problems at once and gets performance back on track. Basic corrective action determines how and why performance has deviated and corrects the problem at the source. Rather than “putting out fires” with immediate corrective action, effective managers analyze deviations and, if justified, permanently correct significant variances between standard and actual performance. Before revising a standard downward, management must realize that if employees fall significantly short of reaching its target, their natural response will be to shift blame for the variance from themselves to the performance standards. If a manager believes that the standards are realistic, then he or she must explain the position, reaffirm the expectation that future performance will improve, and take appropriate corrective action. A compressed workweek consists of four ten-hour days. This s