供应链成本核算方法

Cost-to-Serve………..Project

Sponsor:

……………..

ZZAgenda………….

ProjectABC

vs.

CTSCTS

application

in

sourcing

decision-making………

ProjectProject

Title:The

design

and

construction

of

a

decision-support

tool

for

taking

sourcing

and

supply

chain

route-to-market

decisions

in

the

clothing

retail

industry

using

real

cost-to-serve

data.Objectives:LiteratureresearchonActivity-basedCostingandCost-

to-ServeUsingCost-to-Servetechniquestobuildadecision-

supporttoolthatwillguidesourcingdecisionfora

specific

clothingbusinessABC

vs.

CTSActivity-based

costing

–

a

powerful

costing

techniqueUnsatisfactory

application

of

ABC

in

supply

chain

managementNewdirectionofABCapplicationBeyond

ABC

–

Cost-to-Serve

is

a

supply

chain

analytical

tool

based

on

activity-based

methodologyNote:

conclusions

in

this

report

are

based

on

literature

research,

case-study,

interview

with

experienced

consultant

andmodelanalysisABC

vs.

CTSABC–a

powerful

costingtechniqueDefinition“

is

a

methodology

thatmeasures

thecostand

performance

of

cost

objects,

activities

and

resources.

Resources

are

assign

to

activities,

thenactivitiesareassignto

cost

objectsbasedon

theiruse.Activity-based

costing

recognises

the

causal

relationships

of

costdriversto

activities”

(source:

CAMI)Cost

allocationCost

ObjectsCentreActivitiesCentreResourceCentre Account Account Account Account Account Account ABC

vs.

CTSABC–a

powerful

costingtechniqueAdvantages:ABC

analysis

enables

managers

to

slice

into

the

business

manydifferent

ways

–

by

product,

customer,

orbydistributionchannel….ABC

methodology

figures

out

and

then

quantifies

causal

relationships

between

cost

objects

and

activities

and

between

activities

and

resources.

Cost

drive

is

used

to

reflectthis

sort

of

cause-and-effect

relationships;ABC

link

a

company’s

process

and

activities;ABC

vs.

CTSABC–a

powerful

costingtechniqueConclusion:

ABC

=Multi-facet

cost

information+reasonable

causal

relationships+process-basedthinking“has

gained

considerable

attention

as

a

potential

toolfor

evaluating

supplychain

performance

throughsupplychain”(source:

Lalonde

&

Pohlen)ABC

vs.

CTSABC–a

powerful

costingtechniqueExpectation:Since

1990’s,

most

firms

expected

the

ABC

application

in

logistics

to

produce

results

similar

to

those

experienced

in

manufacturing….Fact:

not

exciting!ABC

vs.

CTSUnsatisfactoryapplicationofABCinsupply

chainmanagementABC

Adoption

(UK

Survey

Result)current

user,

18%had

not

considered,

47%currently

considering,

20%rejectedafter

assessment,

15%Source:

Chartered

Institute

of

Management

Accountants

1999ABC

Adoption

(US

Survey

Results)completed

and

in

use,

18%not

considered,

25%considered,decided

against,

12%implementing,

18%planning

stage,

27%Source:OSU

Supply

ChainResearchGroup

1998Conclusion:Adoption:

low

18%Rejection:

12-15%Hesitation:

20%Not

considered:25-47%ABC

vs.

CTSUnsatisfactoryapplicationofABCinsupply

chainmanagementMotivation

behind

implementing

ABCUKUSPurposeCost

reductionCustomer

ProfitabilityhighProduct/service

pricingImprovecostsystemPerformancemeasurement/improvementBenchmarkingCost

ModelingBudgetingBudgetingPurchasing

decisionsCustomer

profitability

analysisOutsourcing

decisionsOutput

decisionPricingNew

product/service

designSupply

Chain

decisionStock

valuationReengineeringlowother

applicationssource:

Chartered

Institute

of

Management

Accountants

1999OSU

Supply

Chain

Research

GroupABC

vs.

CTSUnsatisfactoryapplicationofABCinsupply

chainmanagementImplementation

Direction

in

FuturePlans

to

implement

ABC

elsewherein

firmslogistics

activities,

23%distributionchannel,

16%marketing&

sales,

14%customer

activites,

16%product

costs,

overhead,

9%

5%other,

4%production

activities,13%Source:OSU

Supply

Chain

Research

Group

1998ABC

vs.

CTSUnsatisfactoryapplicationofABCinsupply

chainmanagementReasons

behind

unsatisfied

adoptionPerceived

complexity

of

implementing

and

maintaining

sucha

systemUsing

accounting

measures

can

be

important,

but

is

not

sufficient

for

the

success

of

supply

chain

managementDebate

on

“decision”

&

“activity”

–

who

consumes

resources?ABC

vs.

CTSNew

Directionof

ABCapplicationVoices

of

Practitioners“the

newer,

slimmer

version

(ABC)

is

focused

on

specific

business

issues

so

it

needs

to

come

from

the

logistics

or

marketingfunction,with

supportfrom

finance”(KPMG

Tom

Anderson)“the

huge

database

of

the

old-style

ABC maybefallingby

thewayside,

but

the

concept

isn’t………it’s

hugely

valuable

to

have

the

information

–

to

understand

cost

to

serve

for

different

products

to

different

customers”(Mercer

Les

Artran)ABC

vs.

CTSNew

Directionof

ABCapplicationCost-to-Serve“A

more

complete

supply

chain

costing

system

must

also

capture

the

downstream

costs

trigged

by

customers

and

their

products

and

service

orders

–

these

are

Cost-to-Serve”(source:

Cokin)ABC

vs.

CTSBeyondABC–Cost-to-Serveisasupplychainanalytical

tool

basedon

activity-based

methodologyCost-to-Serve

methodology(Source:

LCP

Consulting)ABC

vs.

CTSBeyondABC–Cost-to-Serveisasupplychainanalytical

tool

basedon

activity-based

methodologyComparison

of

ABC

and

CTS

application

insupply

chain

managementActivity-based

costingCost-to-serveApplication

Areasall

companies,particularly

in

manufacturing

companiesall

companies'

supply

chainmangementdecisionPerspectivesinternal

view

of

costcost-orientatedinternal

view

and

externalview

of

costservice-orientatedMajor

functionalitiescost

allocation;

budgetingcustomer/channel

profitability

analysisManagerial

rolesaccounting

toolsstrategic

decision

support

toollogistics/supply

chain

management

toolstrategic

decision

support

tooltactical

decision

support

tool

(logistics

functions)Major

Usersfinance

&

production

dept.senior

managementproduct

&

logistics(SCM)deptsenior

managementMethodologyactivity

analysisactivity

analysis

&

constraint

theoryApproachfull

absorption

costing

considerationnot

full

absorption

costing

consideration(only

concerns

supply

chain

costs)Profitability

analysisProduct,

CustomerChannel

(?)Product

Customergoodatchannel

profitability

analysisand

other

logistics

implication

analysisKey

variablescost

driverscost

drivers

&

non-financial

information(such

as

products'

physical

attributes)Informationbalance

to

General

LedgerGeneralLedger

&transaction

informationMajor

implementationexpertiseaccountantconsultant

production/sales

managerslogistics/supplychain

managersconsultant

product/marketing

managersABC

vs.

CTSBeyondABC–Cost-to-Serveisasupplychainanalytical

tool

basedon

activity-based

methodologyChannelProfitability“As

major

retailers,

whole-salers,

distributors,

and

manufacturers

reconfigure

their

supply

chain,

all

participants

in

the

supplychainneed

tounderstand

the

revenue

and

costtrade-offsassociated

with

the

various

channels

through

which

they

deliver

products

andservice”(source:

Deloitte

&

Touche,

Kenneth)ABC

vs.

CTSBeyondABC–Cost-to-Serveisasupplychainanalytical

tool

basedon

activity-based

methodologyChannel

Profitability

Analysis

(ABC)ActivityCostsMaterialCostsTotal

Cost

StructureProductBProductCProductDProductEProductAProduct

Related

CostProductAProductBProductDProductAProductCProductEProductBProductCProductDChannel

AChannel

B Channel

C(Adopted

from

Kenneth)ABC

vs.

CTSBeyondABC–Cost-to-Serveisasupplychainanalytical

tool

basedon

activity-based

methodologyChannel

Profitability

Analysis

(CTS)ActivityCostsNon-ActivityCostsCustomerChannelProduct(Adopted

from

Kenneth)CustomerChannelProductTotalCost Related

Cost Channel

A Channel

BChannel

CCustomerChannelProductCustomerChannelProductStructureNote:

non-activity

costs:

e.g.

discounts,

A/P,

consolidation

option,routes-to-market,

etc.

are

not

triggered

by

activities,

but

by

decisions!ABC

vs.

CTSBeyondABC–Cost-to-Serveisasupplychainanalytical

tool

basedon

activity-based

methodologyConclusionFor

standard

ABC,

all

costs

are

traced

and

allocated

to

products(products-driven)For

CTS,

the

restriction

that

all

costs

must

be

related

to

productsis

removed;

themore

accurate

perspective

(product-related,

customer-related,

channel-related)

enable

manager

to

understand

cost

differences

interacting

by

any

combination.The

previous

two

graphs

are

justified

by

CTS

case

study

(4X4X3

case)

and

OrosQuick

ABC

packageCost-to-Serve:

is

a

supply

chain

analytical

tool,

which

uses

process

view

&

costingtechniques

toidentify

major

issuesacross

thechain(defined

by

Zhi

Zheng)ABC

vs.

CTSBeyondABC–Cost-to-Serveisasupplychainanalytical

tool

basedon

activity-based

methodologyService-orientedCost-to-Serve

Value

Chain

AnalyzerIntra-OrganisationInter-OrganisationSupply

Chain

Integrated

costing?Collaboration-orientedChainedTargetcosting

Landed

market

priceServiceCostCost-orientedStandard

Activity-based

Costing4

boxes

supply

chain

costing

modelCopyright:

Zhi

ZhengCTS

application

in

sourcing

decision-makingDefinitiono