专业英语物流与供应链管理 6

Chapter 3 Measuring Logistics Cost and Performance

This chapterExplain the rationale behind Total Cost Analysis, a systematic logistics-oriented cost accounting system and the principle requirements for an effective logistics costing system. 指出总成本分析的基本原理， 指出总成本分析的基本原理，以物流为导向 的系统的成本核算体系及其合理运作应具备 的条件。 的条件。

This chapterOutlines the many ways in which logistics management can impact on overall return on investment and ultimately, shareholder value. 简述物流管理如何影响投资总回报及最终影响股 东价值。 东价值。 Emphasize the importance of customer profitability analysis based upon an understanding of the ‘cost-toserve’. 强调基于对“服务成本” 强调基于对“服务成本”的认知而进行客户收益 分析的重要性。 分析的重要性。

This chapterIntroduces the concept of Direct Product Profitability and underlines the need to understand the customers’ logistics costs. 介绍直接生产收益的概念，阐述熟悉客户物流成 介绍直接生产收益的概念， 本的必要性。 本的必要性。 Highlights the need to identify the cost drivers in the logistics pipeline and to replace traditional forms of cost allocation with more appropriate methods. 指出有必要确定物流链中的成本驱动因素， 指出有必要确定物流链中的成本驱动因素，强调 应用更适宜的方法取代传统的成本分摊形式。 应用更适宜的方法取代传统的成本分摊形式。

Outline1.introduction 2.The concept of total cost analysis 3.Principles of logistics costing 4.Logistics and the bottom line 5.Logistics and shareholder value 6.Customer profitability analysis 7.Direct product profitability 8.Cost drivers and activity-based costing

1.IntroductionBecause logistics management is a floworiented concept with the objective of integrating resources across a pipeline which extends from supplier to final customers, it is desirable to have a means whereby costs and performance of that pipeline flow can be assessed.因为物流管理是一种过程导向的概念， 因为物流管理是一种过程导向的概念，其目标是整合从供应商 到最终客户整条供应链的资源，所以大家都期待有一种方法， 到最终客户整条供应链的资源，所以大家都期待有一种方法， 可以评估供应链的成本和绩效。 可以评估供应链的成本和绩效。

Probably one of the main reasons that the adoption of an integrated approach to logistics and distribution management has proved so difficult for many companies is the lack of appropriate cost information.对许多企业来说， 对许多企业来说，为什么 用整合的思想进行物流管 理和配送管理如此困难呢 ？这其中的一个主要原因 是缺乏正确的成本信息。 是缺乏正确的成本信息。

2.The concept of total

cost analysis 总成本分析概述

Question 1What problems are there in traditional logistics cost accounting system ?

整个企业都未考虑特定决策带来的直 接或间接影响。 接或间接影响。 在一个区域内改变决策会在其他区域 产生难以预料的后果。 产生难以预料的后果。 传统的核算体系通常无法确认物流对 整个企业造成的影响。 整个企业造成的影响。

All the impacts of specific decisions, both direct and indirect, are not taken into account throughout the corporation system; Decisions taken in one area can lead to unforeseen results in other areas; Conventional accounting systems do not usually assist in the identification of company-wide impacts.

物流决策造成了正确成本信息在生成时的复杂 性，其中的原因在于物流决策通常不适合现有 系统。 系统。

A further feature of logistics decisions which contributes to the complexity of generating appropriate cost information is that they are usually taken against the benchmark of an existing system. Cost must therefore be viewed in incremental terms- the change in total costs caused by the change to the system.因此， 因此，必须在一个递进的过程中进行成本核算 这是由于系统的改变而导致总成本的改变。 ,这是由于系统的改变而导致总成本的改变。

The total costs of a distribution networkTotal distribution costs配送总成本

Costs

Trunking costs

运输成本

Inventory costs Outlet costs

库存成本

门店成本 当地送货成本

Local delivery costs

Order processing costs订单处理成本

Number of outlets门店数量

3.Principles of logistics costing 物流成本计算原理

Principle 1The system should mirror the materials flow. It should be capable of identifying the costs that result from providing customer service in the marketplace.核算体系应当如实地 反映产品的流动。 反映产品的流动。核 算体现应当能够计算 出在市场中用于提供 客户服务的开支。 客户服务的开支。

Principle 2The system should be capable of enabling separate cost and revenue analyses to be made by customer type and by market segment or distribution channel.

核算体系应当根据不同 客户种类、 客户种类、不同细分市 场、不同配送渠道进行 单独的成本与收益分析。 单独的成本与收益分析。

How to operate the principlesTo operationalize these principles requires an ‘output’ orientation to costing.

具体实施这些原 则需要一个以产 出量为导向的成 本计算方法。 本计算方法。

Logistics missions that cut across functional boundariesPurchasing Transportation Sales Etc Marketing Production

Distribution mission A

Distribution mission B

Distribution mission C

横跨各职能边界的物流任务

The programme budget (￡’000)项目预算职能部门

Functional Functional Functiona

l Functional Total area/Activit area/Activit area/Activit area/Activit mission y centre1 y centre2 y centre3 y centre4 cost工作中心小组

Mission A

100

90

20

80

290

Mission B

50 70

70 30

200 50

20

340

Mission C

70

220

Activity centre inputs

220

190

270

170

850

4.Logistics and the bottom line 物流与盈亏线

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