广东外语外贸大学物流管理学课件Chapter 3 Value and logistics costs.ppt

Chapter 3Value and logistics costs Content Where does value come from Key issues Where does value come from Business objectives Where does value come from Concepts about shareholder value Comparable investment ROI (Return on investment) Sales Costs Working capital（营运资本） Cash and debtors（借方，债务人） Creditors（贷方，债权人） Fixed assets Where does value come from Where does value come from Where does value come from Case study: The Wal-Mart effect Case study: The Wal-Mart effect Content How can logistics costs be represented Key issues How can logistics costs be represented Problems with traditional cost accounting as related to logistics (Christopher, 1998) The true costs of servicing different customer types, channels and market segments are poorly understood. Costs are captured at too high at a level of aggregation. Costing is functionally oriented at the expense of output. The emphasis on full cost allocation to products ignores customer costs How can logistics costs be represented How can logistics costs be represented How can logistics costs be represented How can logistics costs be represented How can logistics costs be represented How can logistics costs be represented DPP (Direct product profitability) method How can logistics costs be represented Content Activity-based costing Key issues Criticisms of Traditional Cost Allocation Assumes all cost is volume-related Departmental focus, not process focus Focus on costs incurred, not cause of costs Activity-based costing Traditional allocation method Activity-based allocation method When is ABC Most Useful? High Overheads Product Diversity or Multiple Products Customer Diversity Service Diversity Activity-based costing Activity-based costing Cost time profile (CTP) Content A balanced measurement portfolio A balanced measurement portfolio Content Supply chain operation reference model Supply chain operation reference model transport storage processing sort loading delivery Where does value come from How can logistics