供应链成本核算方法

CostCost--toto--ServeServe………..ProjectSponsor:……………..ZZAgendaAgenda‘………….Project‘ABCvs.CTS‘CTSapplicationinsourcingdecision-making………………ProjectProject‘ProjectTitle:Thedesignandconstructionofadecision-supporttoolfortakingsourcingandsupplychainroute-to-marketdecisionsintheclothingretailindustryusingrealcost-to-servedata.‘Objectives:‰LiteratureresearchonActivity-basedCostingandCost-to-Serve‰UsingCost-to-Servetechniquestobuildadecision-supporttoolthatwillguidesourcingdecisionforaspecificclothingbusinessABCvs.CTSABCvs.CTS‘Activity-basedcosting–apowerfulcostingtechnique‘UnsatisfactoryapplicationofABCinsupplychainmanagement‘NewdirectionofABCapplication‘BeyondABC–Cost-to-Serveisasupplychainanalyticaltoolbasedonactivity-basedmethodologyNote:conclusionsinthisreportarebasedonliteratureresearch,case-study,interviewwithexperiencedconsultantandmodelanalysisABCvs.CTSABCvs.CTSABCABC––apowerfulcostingtechniqueapowerfulcostingtechnique‘Definition“isamethodologythatmeasuresthecostandperformanceofcostobjects,activitiesandresources.Resourcesareassigntoactivities,thenactivitiesareassigntocostobjectsbasedontheiruse.Activity-basedcostingrecognisesthecausalrelationshipsofcostdriverstoactivities”(source:CAMI)‘CostallocationCostObjectsCentreActivitiesCentreResourceCentreAccountAccountAccountAccountAccountAccountABCvs.CTSABCvs.CTSABCABC––apowerfulcostingtechniqueapowerfulcostingtechnique‘Advantages:‰ABCanalysisenablesmanagerstosliceintothebusinessmanydifferentways–byproduct,customer,orbydistributionchannel….‰ABCmethodologyfiguresoutandthenquantifiescausalrelationshipsbetweencostobjectsandactivitiesandbetweenactivitiesandresources.Costdriveisusedtoreflectthissortofcause-and-effectrelationships;‰ABClinkacompany’sprocessandactivities;ABCvs.CTSABCvs.CTSABCABC––apowerfulcostingtechniqueapowerfulcostingtechnique‘Conclusion:ABC=Multi-facetcostinformation+reasonablecausalrelationships+process-basedthinking_________________________________“hasgainedconsiderableattentionasapotentialtoolforevaluatingsupplychainperformancethroughsupplychain”(source:Lalonde&Pohlen)ABCvs.CTSABCvs.CTSABCABC––apowerfulcostingtechniqueapowerfulcostingtechnique‘Expectation:Since1990’s,mostfirmsexpectedtheABCapplicationinlogisticstoproduceresultssimilartothoseexperiencedinmanufacturing….‘Fact:notexciting!ABCvs.CTSABCvs.CTSUnsatisfactoryapplicationofABCinsupplyUnsatisfactoryapplicationofABCinsupplychainmanagementchainmanagementABCAdoption(UKSurveyResult)currentuser,18%currentlyconsidering,20%rejectedafterassessment,15%hadnotconsidered,47%Source:CharteredInstituteofManagementAccountants1999ABCAdoption(USSurveyResults)considered,decidedagainst,12%planningstage,27%implementing,18%notconsidered,25%completedandinuse,18%Source:OSUSupplyChainResearchGroup1998Conclusion:Adoption:low18%Rejection:12-15%Hesitation:20%Notconsidered:25-47%ABCvs.CTSABCvs.CTSUnsatisfactoryapplicationofABCinsupplyUnsatisfactoryapplicationofABCinsupplychainmanagementchainmanagement‘MotivationbehindimplementingABCUKUSPurposeCostreductionCustomerProfitabilityhighProduct/servicepricingImprovecostsystemPerformancemeasurement/improvementBenchmarkingCostModelingBudgetingBudgetingPurchasingdecisionsCustomerprofitabilityanalysisOutsourcingdecisionsOutputdecisionPricingNewproduct/servicedesignSupplyChaindecisionStockvaluationReengineeringlowotherapplicationssource:CharteredInstituteofManagementAccountants1999OSUSupplyChainResearchGroupABCvs.CTSABCvs.CTSUnsatisfactoryapplicationofABCinsupplyUnsatisfactoryapplicationofABCinsupplychainmanagementchainmanagement‘ImplementationDirectioninFuturePlanstoimplementABCelsewhereinfirmslogisticsactivities,23%distributionchannel,16%marketing&sales,14%productionactivities,13%customeractivites,16%other,4%productcosts,5%overhead,9%Source:OSUSupplyChainResearchGroup1998ABCvs.CTSABCvs.CTSUnsatisfactoryapplicationofABCinsupplyUnsatisfactoryapplicationofABCinsupplychainmanagementchainmanagement‘Reasonsbehindunsatisfiedadoption‰Perceivedcomplexityofimplementingandmaintainingsuchasystem‰Usingaccountingmeasurescanbeimportant,butisnotsufficientforthesuccessofsupplychainmanagement‰Debateon“decision”&“activity”–whoconsumesresources?ABCvs.CTSABCvs.CTSNewDirectionofABCapplicationNewDirectionofABCapplication‘VoicesofPractitioners“thenewer,slimmerversion(ABC)isfocusedonspecificbusinessissuessoitneedstocomefromthelogisticsormarketingfunction,withsupportfromfinance”(KPMGTomAnderson)“thehugedatabaseoftheold-styleABCmaybefallingbythewayside,buttheconceptisn’t………it’shugelyvaluabletohavetheinformation–tounderstandcosttoservefordifferentproductstodifferentcustomers”(MercerLesArtran)ABCvs.CTSABCvs.CTSNewDirectionofABCapplicationNewDirectionofABCapplication‘Cost-to-Serve“Amorecompletesupplychaincostingsystemmustalsocapturethedownstreamcoststriggedbycustomersandtheirproductsandserviceorders–theseareCost-to-Serve”(source:Cokin)ABCvs.CTSABCvs.CTSBeyondABCBeyondABC––CostCost--toto--ServeisasupplychainanalyticalServeisasupplychainanalyticaltoolbasedonactivitytoolbasedonactivity--basedmethodologybasedmethodol