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【正文】 (leased) Net Operating Profit After Taxes (NOPAT) EVA Revenue Customer Service Levels Capital Charge Expenses Cost of Capital = x + Source: Douglas M. Lambert and Renan Burduroglu, Measuring and Selling the Value of Logistics, The International Journal of Logistics Management, , (2023), . Copyright 169。 2023 by The McGrawHill Companies, Inc. All rights reserved. McGrawHill/Irwin 1711 Segment Profitability Analysis: A CONTRIBUTION APPROACH WITH CHARGE FOR ASSETS EMPLOYED SUPPLIER A SUPPLIER B SUPPLIER C SUPPLIER D SALES COST OF GOODS SOLD VARIABLE MARKETING LOGISTICS COSTS: ASSIGNABLE NONVARIBLE COSTS: SALARIES ADVERTISING INVENTORY CARRYING COSTS LESS: GROSS MARGIN TRANSPORTATION RECEIVING ORDER PROCESSING PLUS: DISCOUNTS AND ALLOWANCES MARKET DEVELOPMENT FUNDS SLOTTING ALLOWANCES COOP ADVERTISING NET MARGIN _____________ _____________ CHARGE FOR ACCOUNTS PAYABLE CONTRIBUTION MARGIN SEGMENT CONTROLLABLE MARGIN _____________ _____________ Copyright 169。 2023 by The McGrawHill Companies, Inc. All rights reserved. McGrawHill/Irwin 173 Components of Customer Value Product attributes Service attributes Transaction cost Expected customer value Perceived benefit Perceived sacrifice Risk Life cycle cost Source: Earl Naumann, Creating Customer Value: The Path to Sustainab
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