（57页PPT）专业英语物流与供应链管理6.pptVIP

Connectionsbetweenlogistics

performanceandshareholdervalue

theimpactthatlogisticsservicecanhaveuponnetoperatingie(profit)theimpactoncapitalefficiency(assetturn)资本效率（资金）LengthypipelinesandhighlycapitalintensivelogisticsfacilitiescanhaveeffectonEVAandhenceshareholdervalue.Sopanieshavefocusedonfindingwaysinwhichpipelinescanbeshortenedandworkingcapitalrequirementsreduced.冗长的物流过程和高价值的物流设备能够影响经济增加值，进而影响到股东价值。因此，企业开始致力于寻找缩短物流流程的方法，从而减少对营运资本的需求。6.Customerprofitabilityanalysis客户收益分析Question1what’sthebasicquestionofconventionalaccountingprocedureshavedifficultyanswering?Howprofitableisthiscustomerparedtoanother?CustomerProfitabilityanalysisCumulativecustomers(%)Cumulativecontribution(%)Revealaproportionofcustomerswhomakeanegativecontribution揭示对企业业绩产生负面效应的客户的比例累积客户累积效应Why?ThebasicPrincipleofcustomer

profitabilityanalysisAvoidabilitySuppliershouldseektoassignallcoststhatarespecifictoindividualaccountsEverystarhasitsownposition要精确计算客户收益，关的成本需要得到确认。Themisleadinguseof‘averages’LowAverageHighOrderprocessing0.22.67.4Inventorycarrying1.12.610.2Pickingandshipping0.30.72.5Interplantfreighthanding0.00.72.5Outboundfreight2.87.114.1missions2.43.14.4Customercostsasa%ofnetsales运用均值产生的偏差客户成本在净销售额中所占比例（%）订单处理持有库存装货和运输运出货物佣金So,Itisimportanttorecognizethedifferencebetweencustomercosts.Whatsortofcostsshouldbetakenintoaccountinthistypeofanalysis?FollowingFigurepresentsabasicmodelwhichseekstoidentifyonlythosecustomer-relatedcostswhichareavoidable(i.e.ifthecustomerdidnotexist,thesecostswouldnotbeincurred)这一分析需要涉及哪些成本呢？下图呈现了一个确定那些与客户相关的可避免成本的基本模型（也就是某客户退出交某省市下的那些成本。）Chapter3

MeasuringLogistics

CostandPerformanceThischapterExplaintherationalebehindTotalCostAnalysis,asystematiclogistics-orientedcostaccountingsyste