供应链管理培训汇总篇英文版8

CHAPTER16FinancialControlofLogisticsPerformance,QuestionsAccountingSystemMustbeCapableofAnswering,Howdologisticscostsaffectcontributionbyproduct,byterritory,bycustomer,andbysalesperson?Whatarethecostsassociatedwithprovidingadditionallevelsofcustomerservice?Whattrade-offsarenecessary,andwhataretheincrementalbenefitsorlosses?Whatistheoptimalamountofinventory?Howsensitiveistheinventoryleveltochangesinwarehousingpatternsortochangesincustomerservicelevels?Howmuchdoesitcosttoholdinventory?Whatmixoftransportmodes/carriersshouldbeused?,a,QuestionsAccountingSystemMustbeCapableofAnswering(cont.),Howmanyfieldwarehousesshouldbeusedandwhereshouldtheybelocated?Howmanyproductionsetupsarerequired?Whichplantswillbeusedtoproduceeachproduct?Whataretheoptimummanufacturingplantcapacitiesbasedonalternativeproductmixesandvolumes?Whatproductpackagingalternativesshouldbeused?Towhatextentshouldtheorderprocessingsystembeautomated?Whatdistributionchannelsshouldbeused?,b,16-2b,Iscost,dependenton,unitvolume?,Is,resource,dedicatedtoa,specific,product,line?,Placein,contribution,pool,Charge,Applicable,Segment,Charge,Applicable,Segment,Variable,Non-Variable,Indirect,NO,NO,YES,YES,AssigningCostsToSegments,16-3,ContributionApproachwithaChargeForAssetsEmployed,NetsalesCostofgoodssold(variablemanufacturingcosts)ManufacturingcontributionVariablemarketingandlogisticscostsSalescommissionsTransportationWarehousing(handlinginandout)OrderprocessingChargeforinvestmentinaccountsreceivableSegmentcontributionmarginAssignablenonvariablecostsSalariesSegment-relatedadvertisingBaddebtsInventorycarryingcostsSegmentcontrollablemarginChargeforassetsusedbysegmentNetsegmentmargin,TotalCompanySegmentASegmentBSegmentC_,16-4,ProfitabilitybyTypeOfAccount:AContributionApproach,16-5,ProfitabilityByTypeofAccount:AContributionApproach($000),Note:Thisapproachcouldbemodifiedtoincludeachargefortheassetsemployedbyeachofthesegments,aswellasadeductionforthechangeinmarketvalueoftheseassets.Theresultwouldbereferredtoasthenetsegmentmargin(residualincome).,16-6,ShortcomingsforCorporateProfitabilityReports,1.Fullmanufacturedcosts(whichsometimesincludeaprofitfortheplant)wereusedincalculatingcosts.2.Operatingcostssuchasdevelopment,selling,andadministrationwerefullyallocatedtoproductsoftenonapercentage-of-salesbasis.3.Costssuchastransportation,warehousing,salescommissions,andsalespromotionswerenotreportedasseparatelineitems.4.Whenmarketingandlogisticscostswereidentifiedexplicitlyasexpenses,theyusuallywereallocatedtoproductsonapercentage-of-salesbasis.,Copyright2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.,a,16-7a,5.Inconsistenciesinterminologywerecommon.Whenexecutivesreferredtocontributionmargins,oftenthenumbersusedwereactuallymanufacturingcontribution.6.Opportunitycostssuchasinventorycarryingcosts,achargeofaccountsreceivable,andachargeforotherassetsemployeddidnotappearonprofitabilityreports.7.Reportsthatcoveredmorethanoneyearwerenotadjustedforinflation.8.Reportswerenotadjustedtoreflectreplacementcosts.,ShortcomingsforCorporateProfitabilityReports(cont.),b,16-7b,ProfitabilityByTypeOfAccount:AFullCostAppro