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y Carrying Costs Transportation Costs Lower cost due to new or more efficient manufacturing facilities Logistics’ Impact Lot Quantity Costs Reduced order management costs Fewer last minute production changes Less warehouse space required Increase investment in modernized production facilities Lower cost of purchased materials Asset Turnover Copyright 169。 2023 by The McGrawHill Companies, Inc. All rights reserved. McGrawHill/Irwin 1713 How Logistics Affects EVA Working Capital Fixed Assets Transportation Costs Warehousing Costs Lot Quantity Costs Information System Costs Non Cost of Money Components of Inventory Carrying Cost Equipment/Vehicles Accounts Receivable Land/Facilities (owned) Inventory Equipment/Facilities (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 1714 Selling the Value Advantage ? Who is the customer? ? Must measure value from the customer’s perspective ? Market segmentation based on value ? Value is a moving target ? Changing role of the sales force Copyright 169。 2023 by The McGrawHill Companies, Inc. All rights reserved. McGrawHill/Irwin 1715 演講完畢,謝謝觀看!