供应链成本核算方法.pdf

CostCost--toto--ServeServe
……….. Project
Sponsor: ……………..
ZZ
AgendaAgenda
‘ …………. Project
‘ ABC vs. CTS
‘ CTS application in sourcing decision-making
……………… ProjectProject
‘ Project 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:
‰ Literature research on Activity-based Costing and Cost-
to-Serve
‰ Using Cost-to-Serve techniques to build a decision-
support tool that will guide sourcing decision for a
specific clothing business
ABCABC . CTSCTS
‘ Activity-based costing – a powerful costing technique
‘ Unsatisfactory application of ABC in supply chain
management
‘ New direction of ABC application
‘ Beyond ABC – Cost-to-Serve is a supply chain analytical
tool based on activity-based methodology
Note: conclusions in this report are based on literature research, case-study, interview with
experienced consultant and model analysis
ABC vs. CTS
ABCABC –– aa powerfulpowerful costingcosting techniquetechnique
‘ Definition
“ is a methodology that measures the cost and performance of cost
objects, activities and resources. Resources are assign to activities,
then activities are assign to cost objects based on their use.
Activity-based costing recognises the causal relationships of
cost drivers to activities”(source: CAMI)
‘ Cost allocation
Resource Activities Cost Objects
Centre Centre Centre
Account Account Account Account Account Account
ABC vs. CTS
ABCABC –– aa powerfulpowerful costingcosting techniquetechnique
‘ Advantages:
‰ ABC analysis enables managers to slice into the business
many different ways – by product, customer, or by
distribution channel….
‰ ABC methodology figures out and then quantifies causal
relationships between cost objects and activities and
between activities and resources. Cost drive is used to
reflect t