chapter3valueandlogisticscosts

chapter3valueandlogisticscosts内容摘要：

counting as related to logistics (Christopher, 1998) – The true costs of servicing different customer types, channels and market segments are poorly understood. – Costs are captured at too high at a level of aggregation. – Costing is functionally oriented at the expense of output. – The emphasis on full cost allocation to products ignores customer costs How can logistics costs be represented D i s c r e t i o n a r yE n g i n e e r e dF i x e dV a r i a b l eD i r e c t I n d i r e c tThree ways to cost cube How can logistics costs be represented Fixed / Variable costs Volume of activity Fixed cost Volume of activity Variable cost How can logistics costs be represented Fixed / Variable costs Volume of activity Cost or revenue Sales revenue Variable cost Fixed cost Total cost Breakeven point How can logistics costs be represented Fixed / Variable costs Cost or revenue Volume of activity Fixed cost High variable cost Total cost Sales revenue Breakeven point Cost or revenue Volume of activity Fixed cost Low variable cost Total cost Sales revenue Breakeven point How can logistics costs be represented Direct / Indirect costs Direct costs Direct labor Direct materials Whether the cost can be directly allocated to a given product Indirect costs (overheads) Managing director’s salary Rent rates Administration expenditure How can logistics costs be represented • DPP (Direct product profitability) method Direct / Indirect costs Gross sales for product group Less productspecific discounts and rebates Net sales by product Less direct costs of product Gross product contribution。