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1、Logisticscost&logistics efectivity,A way to be more efficient,Value and logistics cost,What is logistics efficiencyWhere does value come fromHow can logistics cost be representedIntro to Activity based costing(ABC)A balance between,Return on investment(ROI),%ROI=100 x Profit/Capital employed Profit
2、Sales ROI=-X-Sales Capital employed,Margin,Capitel turnover,Analyze the formula?,Shareholders value,What is the company worth to its ownersNet operating incomelessTaxeslessWorking capital investmentlessFixed capital investment=After-tax free cash flow,The drivers of shareholder value,Revenue growthT
3、ax minimizationWorking capital efficiencyOperating cost reductionFixed capital efficiency,Assignment shareholder value Wal-mart,Logistics cost-definition,Ordinary cost:The resources,in cash,that is demanded to do a given activity in a firmLogistics costCost thats runs across the functional organisat
4、ion of a firm,Logistics cost,PurchDept.budget,ProdDept.budget,Finans.Dept.budget,SalesDept.Budg.,CEO,Cost of Logistics,Purchasing/ordering costTransportation costingProduction costingInventory costingQuality costingAdministrativecosting,Cost of purchase 28%,ActivitiesTravelling timeNew markets/fairs
5、Receiving purchase ordersNegotiationsOrderingElectronic handlingVendor contactVendor developmentFollow up workMissing orders work,CostTravels,hotels etc.Training Telephone,fax etcIT systemsHouserent,heating,elect.MaintenanceOffice equipmentInsuranceCusotms,vat,Cost of transportation 26%,ActivitiesAr
6、range transportNew transport companiesElectronic handling and paperworkVendor contactFollow up,CostFuelMaintenance and serviceRepairsSparepartsIT-systemsHouserent,heating,elect.Office equipmentInsuranceWork clothesCost for actual transportVehicles,ship,air,rail,speditionTraining,Cost of production 1
7、8%,ActivitiesProductionInternal transportationElectronic handling and paperworkQuaity controlChange of productChange of processArticle cost reduction,CostRaw materialsSalaryMaintenance and serviceRepairsSparepartsIT-systemsHouserent,heating,elect.Office equipmentInsuranceWork clothesRawmaterials,Cos
8、t of inventory 17%,ActivitiesGoods receivalGeneral handling of goodsQuality controlCheck of flgeseddelRegistrering in IT systemPhysical placing goodsElectronic handling and paperworkPicking for productionPacking,CostFuelTelephone,fax etc.Materials for packingSalaryTrainingMaintenance and serviceRepa
9、irsSparepartsIT-systemsHouserent,heating,elect.Office equipmentInsuranceDamages,lossWork clothesUnsaleability,Cost of administration 7%,ActivitiesDevelopment of logisticsPlanningTrainingFollow upAdministration,CostHouserent,heating,elect.Office equipmentInsuranceTelephoneTraining,Cost of quality 4%,
10、ActivitiesAudit,inspectionAnalysisInporvement projectsMeasuring equipmentCustomer contactReclamesElectronic handling and paperworkLoss of goodwillLate deliveryLoss of goods,CostCorrecting productReproductionPackingTransport,Turnover rate,Measures how many times a stock of a given product is realized
11、 in a given timespan:goods sold turnover rate=-the average stockvalue,Key logistics figures,Example,AssignmentWhy the difference in turnover rate?,What should be the highest valueGive the signifigance between the figures,Summary,O=significance/X Less significance,Total cube of costing,How can logist
12、ics cost be reperesented,FixedA cost that does not vary depending on production or sales levels,such as rent,property tax,insurance,or interest expense.Tends to stay the same as volume of activity changes within a given volume range stepped fixed costsWarehouse rental stepwise fixed costVariableA co
13、st of labor,material or overhead that changes according to the change in the volume of production units.Combined with fixed costs,variable costs make up the total cost of production.While the total variable cost changes with increased production,the total fixed costs stays the same.Changes as the vo
14、lume af activity changes Direct materialsBreakeven Analysis,Contribution,Contribution=Sales-variable costs,17510050,Sale covers fixed,C=Contribution=50+75(175-100)=125,C/unit Volatile(unstable),Break-even chartsLow C/Unit low risk,Break-even chartsHigh C/Unit high risk,Excel examples,2.Direct/indire
15、ct,Direct costTied to specific products(direct labour and direct materials)Indirect costLeft over after Direct CostAnything not related to productsManagement salary,Engineered/discretionary-the ease of allocating cost,Engineered costClear input output relationship10 hr to produce 10 boxes cost=1 hou
16、r 1 boxDiscretionary costNot a clear input output relationshipContract cleaners cost clear output?,Discretionary-Engineered,Quality examplePreventionCost to prevent defects training and proces capability studiesAppraisalCosts in detecting defects testing and inspectionInternal and external failureCo
17、sts of scrap,rework-warranty claims,returns,repairs,Customer profitability analysis,DPP(Direct product profitabilty)method to have a closer view of how fixed cost behavesIt is the profit,a unit of product earns pr,Activity Based CostingDifficulty in spreading indirect costs,Simplex and ComplexSame s
18、ize1 mill.Ballpoint pens/yearSame equipmentSimplexOnly blue pensComplexMany colours and style variation(500 lavender-100.000 blue units),ABC processes,Breaking down into major processesManufactureStorageDistributionBreaking each proces into activitiesDistributionPickingLoadingTransportDeliveryHave a cost driverStorageVolume of a caseTransportWeight,
