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1、Chapter 3 Measuring Logistics Cost and Performance,This chapter,Explain 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，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。,Outlines the m
2、any 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。 Emphasize the importance of customer profitability analysis based upon an understanding of the cost-to-serve. 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。,This chapter,Outli
3、ne,1.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.Introduction,Because logistics manag
4、ement is a flow-oriented 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，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，可以
5、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，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。,2.The concept of total co
6、st analysis,总成本分析概述,Question 1,What problems are there in traditional logistics cost accounting system ？,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
7、areas; Conventional accounting systems do not usually assist in the identification of company-wide impacts.,整个企业都未考虑特定决策带来的直接或间接影响。 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。 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。,A further feature of logistics decisions which contributes to the complexity of generating appropriate cost inform
8、ation 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.,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。,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。,The total costs of
9、a distribution network,Total distribution costs,Trunking costs,Inventory costs,Outlet costs,Local delivery costs,Order processing costs,Costs,Number of outlets,配送总成本,运输成本,库存成本,门店成本,当地送货成本,订单处理成本,门店数量,3.Principles of logistics costing,物流成本计算原理,Principle 1,The system should mirror the materials flow.
10、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。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。,The system should be capable of enabling separate cost and revenue analyses to be made by customer type and by market segment or distribution cha
11、nnel.,Principle 2,核算体系应当根据不同客户种类、不同细分市场、不同配送渠道进行单独的成本与收益分析。,How to operate the principles,To 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。,Logistics missions that cut acrossfunctional boundaries,Distribution mission A,Distribution mission B,Di
12、stribution mission C,Purchasing,Production,Sales,Marketing,Transportation,Etc,横跨各职能边界的物流任务,The programme budget (000),Mission A,Mission B,Mission C,Activity centre inputs,100,50,70,220,90,70,30,190,850,20,200,50,270,70,20,80,170,290,340,220,项目预算,职能部门,工作中心小组,4.Logistics and the bottom line,物流与盈亏线,Que
13、stion 1,How many financial dimensions to decision making are there according to the text?,Dimensions of decision making,the bottom line Cash flow Resource utilization (especially the use of fixed and working capital),Return on Investment (ROI),投资回报率,利润,所用资本,The margin 边际利润,Capital turnover 资本周转率,The
14、 impact of margin and asset turn on ROI,20% ROI,15% ROI,10% ROI,(Margin),(Asset turn),边际利润和资产转换对ROI的影响,无差异曲线 indifference curve,无差异曲线是用来表示两种商品的不同数量的组合给消费者所带来的效用完全相同的一条曲线。无差异曲线具有四个重要特征：第一，无差异曲线是一条向右下方倾斜的曲线，其斜率为负值。第二，在同一平面图上可以有无数条无差异曲线。第三，在同一平面图上，任意两条无差异曲线不能相交。第四，无差异曲线是一条凸向原点的线。,Logistics impact on RO
15、I,Sales revenue,Costs,-,Inventory,Account receivable,Cash,Fixed assets,+,+,+,Profit,Capital employed,Return on investment,Customer service,Logistics efficiency,Asset deployment& utilization,销售收益,应收帐款,所用资本,资产配置和利用,订单周期 订单完成率 发票精确度 库存策略和 服务水平 配送工具 运输设备 采购方针 库存、厂房和 设备的财务选择,资产 现金 应收帐款 库存 资产、厂 房和设备 负债 流动
16、负债 债务 所有者权益,Logistics management and balance sheet,物流管理与资产负债表,5.Logistics and shareholder value,物流与股东价值,the net present value of future cash flows,At its simplest, Shareholder value is determined by the net present value of future cash flows.,_,税后现金流净营业 收入税款营运资 本投资固定资本投资,The definition of EVA,More Recently , Economic Value Added (EVA) has become widely used and linked to the creation of shareholder value.,经济增加值税后收益所 用资本的真实成本,If th
