chapter3valueandlogisticscosts-資料下載頁
【導(dǎo)讀】Chapter3. Valueand. logisticscosts. Content. Keyissues. inthisdefinition?Businessobjectives. Businessobjective. –ROI(Returnoninvestment). –Sales. –Costs. –Workingcapital（營運資本）。–Cashanddebtors（借方，債務(wù)人）。–Creditors（貸方，債權(quán)人）。–Fixedassets. Sales. revenue. Costs. －Profit. Capital. employed. Inventory. Cashand. debtors. ＋。Creditors. Fixed. assets. ＋。－。Returnon. capital. employed. Working. capital. ÷Salesrevenue－Costs. Inventory＋CashandDebtors－Creditors＋Fixedassets. ROI＝。Profitability=Profit/Sales. ×ROI. ROI. NetProfit. Sales. Sales. Totalassets. Fixedassets/Sales. Property/Sales. Plant/Sales. Vehicle/Sales. Inventory/Sales. Debtors/Sales. Cash/Sales. Keytime-. relatedratios. Casestudy:TheWal-Marteffect. From1995to1999,Wal-Martimproved. percent.Casestudy:TheWal-Marteffect. cross-trained,forinstance,canfunction. time.Content. ‘cake’?Keyissues
【正文】 sting Activitybased costing Allocation of indirect costs based on causal activities Results in better allocation Does not provide “true” cost ABC Purpose ? Traditional allocation method ? Activitybased allocation method Costs Products Costs Products Activities First stage Second stage Activitybased costing When is ABC Most Useful? ? High Overheads ? Product Diversity or Multiple Products ? Customer Diversity ? Service Diversity Activitybased costing Activitybased costing Example Production line A B C D Total Machine hours 8,000 8,000 8,000 8,000 32,000 No. of changeovers 50 30 15 5 100 Equal allocation 250,000 250,000 250,000 250,000 1000,000 Allocation by activity 500,000 300,000 150,000 50,000 1000,000 Difference 250,000 50,000 100,000 200,000 0 Activitybased costing ? Cost time profile (CTP) C o s t t i m e p ro f i l e02040608010012015 45 60 70 75 85C u m u l a t i v e t i m e ( h o u r s )Cumulative cost (%)transport storage processing sort loading delivery Where does value e from How can logistics costs be presented Activitybased costing A balanced measurement portfolio Supply chain operations reference model Content A balanced measurement portfolio Financial Operation Future Past Traditional Financial Operation Future Past Balanced A balanced measurement portfolio Where does value e from How can logistics costs be presented Activitybased costing A balanced measurement portfolio Supply chain operations reference model Content Supply chain operation reference model Supply chain operation reference model
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