供应链管理16

CHAPTER16FinancialControlofLogisticsPerformanceCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin16-2QuestionsAccountingSystemMustbeCapableofAnswering•Howdologisticscostsaffectcontributionbyproduct,byterritory,bycustomer,andbysalesperson?•Whatarethecostsassociatedwithprovidingadditionallevelsofcustomerservice?Whattrade-offsarenecessary,andwhataretheincrementalbenefitsorlosses?•Whatistheoptimalamountofinventory?Howsensitiveistheinventoryleveltochangesinwarehousingpatternsortochangesincustomerservicelevels?Howmuchdoesitcosttoholdinventory?•Whatmixoftransportmodes/carriersshouldbeused?aCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin16-3QuestionsAccountingSystemMustbeCapableofAnswering(cont.)•Howmanyfieldwarehousesshouldbeusedandwhereshouldtheybelocated?•Howmanyproductionsetupsarerequired?Whichplantswillbeusedtoproduceeachproduct?Whataretheoptimummanufacturingplantcapacitiesbasedonalternativeproductmixesandvolumes?•Whatproductpackagingalternativesshouldbeused?•Towhatextentshouldtheorderprocessingsystembeautomated?•Whatdistributionchannelsshouldbeused?b16-2bCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin16-4Iscostdependentonunitvolume?Isresourcededicatedtoaspecificproductline?PlaceincontributionpoolChargeApplicableSegmentChargeApplicableSegmentVariableNon-VariableIndirectNONOYESYESAssigningCostsToSegments16-3Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin16-5ContributionApproachwithaChargeForAssetsEmployedNetsalesCostofgoodssold(variablemanufacturingcosts)ManufacturingcontributionVariablemarketingandlogisticscostsSalescommissionsTransportationWarehousing(handlinginandout)OrderprocessingChargeforinvestmentinaccountsreceivableSegmentcontributionmarginAssignablenonvariablecostsSalariesSegment-relatedadvertisingBaddebtsInventorycarryingcostsSegmentcontrollablemarginChargeforassetsusedbysegmentNetsegmentmarginTotalCompanySegmentASegmentBSegmentC________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________16-4Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin16-6ProfitabilitybyTypeOfAccount:AContributionApproachSalesLessdiscounts,returnsandallowancesNetSalesCostofgoodssold(variablemanufacturingcosts)ManufacturingcontributionVariablesellinganddistributioncosts:SalescommissionsTransportationcostsWarehousehandlingOrder-processingcostsChargeforinvestmentinaccountsreceivableContributionmarginAssignablenonvariablecosts(costsincurredspecificallyforthesegmentduringtheperiod):SalespromotionandslottingallowancesAdvertisingBaddebtsDisplayracksInventorycarryingcostsSegmentcontrollablemarginSegmentcontrollablemargin-to-salesratioNote:Thisapproachcouldbemodifiedtoincludeachargefortheassetsemployedbyeachofthesegments,aswellasadeductionforthechangeinmarketvalueoftheseassets.Theresultwouldbereferredtoasthenetsegmentmargin(residualincome).$42,5002,50040,00020,00020,0008002,50060040070015,0001,2505003002001,250$11,50027.1%$6,2502506,0002,5003,50012031015060202,84060---------150$2,63042.1%$10,50050010,0004,8005,200200225---35504,690620---------200$3,87036.9%$19,7501,75018,0009,2008,8003601,7954502806155,300400500300200800$3,10015.7%$6,000---------6,0003,5002,500120170---25152,170170---------100$1,90031.7%TotalCompanyDepartmentStoresGroceryChainsDrugStoresDiscountStoresTypeofAccount16-5Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin16-7ProfitabilityByTypeofAccount:AContributionApproach($000)Note:Thisapproachcouldbemodifiedtoincludeachargefortheassetsemployedbyeachofthesegments,aswellasadeductionforthechangeinmarketvalueoftheseassets.Theresultwouldbereferredtoasthenetsegmentmargin(residualincome).SalesLessdiscounts,returnsandallowancesNetSalesCostofgoodssold(variablemanufacturingcosts)ManufacturingcontributionVariablesellinganddistributioncosts:SalescommissionsTransportationcostsWarehousehandlingOrder-processingcostsChargeforinvestmentinaccountsreceivableContributionmarginAssignablenonvariablecosts(costsincurredspecificallyforthesegmentduringtheperiod):SalespromotionandslottingallowancesAdvertisingBaddebtsDisplayracksInventorycarryingcostsSegmentcontrollablemarginSegmentcontrollablemargin-to-salesratio$19,7501,75018,0009,2008,8003601,7954502806155,300400500300200800$3,10015.7%DrugStoreChannelTypeofAccount$10,0001,0009,0004,5004,5001801,4753502005601,735200500300200620($85)---IndependentPharmacies$5,5005005,0002,6002,40010020010055351,910110---------100$1,70030.9%RegionalDrugChains$4,2502504,0002,1001,90080120---25201,65590---------80$1,48534.9%NationalDrugChains16-6Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin16-8ShortcomingsforCorporateProfitabilityReports1.Fullmanufacturedcosts(whichsometimesinclude