供应链管理17

CHAPTER17MeasuringandSellingtheValueofLogisticsCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-2OptionsforMeasuringValue1.Customersatisfaction2.Customervalue-added(CVA)3.Totalcostanalysis4.Profitabilityanalysis(includesconsiderations)5.Strategicprofitmodel6.ShareholdervalueCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-3ComponentsofCustomerValueProductattributesServiceattributesTransactioncostExpectedcustomervaluePerceivedbenefitPerceivedsacrificeRiskLifecyclecostSource:EarlNaumann,CreatingCustomerValue:ThePathtoSustainableCompetitiveAdvantage(Cincinnati,OH:ThomsonExecutivePress,1995),p.103.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-4HowCustomersSelectAmongCompetitiveSuppliers•Customerbuysonvalue•Valueequalsqualityrelativetoprice•Qualityincludesallnonpriceattributes--Product--CustomerService•Quality,price,andvaluearerelativeValueQualityPriceCustomerserviceProductSource:BradleyT.Gale,ManagingCustomerValue(NewYork:TheFreePress,1994),p.29.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-5CreatingValueThatCustomersCanSeeUnderstandingcustomerneedsinawell-definedmarketSuperiorqualityinareasthatmattertocustomersMarket-perceivedqualityExceptionalcustomervalueBusinessresultsProfitability,growth,andshareholdervalueAdvertisingandothermarketingcommunicationsLow“costofquality”andoverallcostleadershipEffectivedesignandqualitycontrolSource:BradleyT.Gale,ManagingCustomerValue(NewYork:TheFreePress,1994),p.19.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-6CustomerValueAddedProvideproductsandservicestocustomersthatareabettervaluethanthosetheycouldpurchasefromcompetitivecompaniesinsimilarmarketsCustomerSatisfactionMarketShareCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-7DistributionofCVALevelsCalibrationCategoryCVALevels#ofBusinessesbyCategoryWorldclass11015%Aboveparity103-11025Parity98-10220Belowparity9840Source:PIMSDatabase.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-8THEVALUEQUESTION–Consideringtheproductsandservicesthatyoupurchased.Howwouldyouratethemasbeingworthwhatyoupaidforthem?CalculatingCVACVA=PerceivedValueofCompany’sOfferPerceivedValueofCompetitiveOffersCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-9OrderFulfillmentCustomerSatisfactionSurveyResultsDeliveringMaterialPerformance(1poor?excellent)RatioQuestionsAttributesCompanyBestOtherVendorCompany/bestOtherVendorDeliveringMaterialWhenYouWantedIt3.353.321.01HavingtheNecessaryInfoonAllShippingDocumentation3.67NAHavingtheCorrectMaterialsDeliveredRelativetoWhatYouOrdered4.003.761.05OverallQualityofDeliveryofMaterials3.893.741.04Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-10TotalCostAnalysisPurchasePriceplusTransportationcostsInventoryturnsTermsofsaleOrderingcostsReceivingcosts_____________________________________________Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-11SegmentProfitabilityAnalysis:ACONTRIBUTIONAPPROACHWITHCHARGEFORASSETSEMPLOYEDSUPPLIERASUPPLIERBSUPPLIERCSUPPLIERDSALESCOSTOFGOODSSOLDVARIABLEMARKETING&LOGISTICSCOSTS:ASSIGNABLENONVARIBLECOSTS:SALARIESADVERTISINGINVENTORYCARRYINGCOSTSLESS:GROSSMARGINTRANSPORTATIONRECEIVINGORDERPROCESSINGPLUS:DISCOUNTSANDALLOWANCESMARKETDEVELOPMENTFUNDSSLOTTINGALLOWANCESCO-OPADVERTISINGNETMARGIN__________________________CHARGEFORACCOUNTSPAYABLECONTRIBUTIONMARGINSEGMENTCONTROLLABLEMARGIN__________________________Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-12IMPACTOFLOGISTICSONRETURNONNETWORTHnetsalestotalassetsSTRATEGICPROFITMODELX$$$$$$%NetProfitMarginnetprofitnetsalesNetProfitSales_GrossMarginTotalExpensesSales_CostofGoodsSoldVariableExpenses-Salesincreaseduetobettercustomerservice-FewerLTLshipments-Fewerfreightclaims-Lowerfreightcosts-Insurance-Taxes-VariableStoragecosts-Inventoryriskcosts$$$$$$$SalesTotalAssets+FixedAssetsCurrentAssetsInventory+AccountsReceivable+OtherCurrentAssets%ReturnonNetWorthNetprofitnetworthTotalassetsnetworthNetprofittotalassets==FinancialLeverageReturnonAssetsXX-Feweremployeesrequired-Lowerthird-partywarehousingcostsReducedIScostsReducedcostofsupervisionReducedinventoryinvestmentReducedduetomorepromptpayingcustomers(reducederrors)GeneralandAdministrativeInformationSystemsWarehousingCostsInventoryCarryingCostsTransportationCosts-LowercostduetonewormoreefficientmanufacturingfacilitiesLogistics’ImpactLotQuantityCosts-Reducedordermanagementcosts-FewerlastminuteproductionchangesLesswarehousespacerequiredIncreaseinvestmentinmodernizedproductionfacilities-LowercostofpurchasedmaterialsAssetTurnoverCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-13HowLogisticsAffectsEVAWorkingCapitalFixedAssetsTransportationCo