策略性成本管理_通路的獲利性

1、策略性成本管理_通路的獲利性討論的主題前言SCM 策略性成本管理FIGUER 1CustomerCustomerCustomerCustomerChannelChannelChannelChannelProductProductProductProductActivityCostsNon-ActivityCostsChannelAChannelBChannelCTotal Cost StructureRelated COSTSSCM分析四步驟 Table1Cost Behavior of Ac|ivity and Nonactivity Costs產(chǎn)品相關(guān)成本產(chǎn)品相關(guān)成本通路相關(guān)成本通路相關(guān)成

2、本顧客相關(guān)成本顧客相關(guān)成本作業(yè)作業(yè)成本成本l 生產(chǎn)排程l 機(jī)器的轉(zhuǎn)換與配置l 品質(zhì)測(cè)試參數(shù)l 設(shè)備維持l 參加商展l 訂單處理l 銷售團(tuán)隊(duì)l 電話行銷l 廣告l 運(yùn)送排程l 電子資訊交換系統(tǒng)l 特殊訂單的處理與運(yùn)送l 催收呆帳l 客戶技術(shù)支援l 準(zhǔn)備或遞送年銷售報(bào)表非作業(yè)非作業(yè)成本成本l 物料成本l 專利權(quán)l(xiāng) 交易折扣l 運(yùn)費(fèi)l 呆帳費(fèi)用l 顧客折扣FIGURE 2STANDARD APPROACH TO CHANNELPROFITABILITYSG&AExpensesProductCostSG&AExpensesSG&AExpensesSG&AExpenses

3、ProductCostProductCostProductCostBasedonstandardcostsandproductmix soldthroughchannelAllocation based on standard costs or net revenueTotal Cost StructureChannelAChannelBChannelCFIGURE 3ABC APPROACH TO CHANNEL PROFITABILITYActivityCostMaterialCostProductAProductCProductDProductEProductFProductBProductAProductBProductCProductFProductAProductDProductEProductFProductAProductCProductEProduct costs allocated to distribution channels by volume mixProduct Related CostChannelAChannelBChannelCTotal Cost StructureSCM是ABC2.0版SCM的聰明決策產(chǎn)品甲 通路A 產(chǎn)品乙 通路B 產(chǎn)品甲.乙 通路C通路A賣60單位產(chǎn)品甲 通路B賣10單位產(chǎn)品乙 通路