供应链16培训讲学.ppt

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1、供应链管理16QuestionsAccountingSystemMustbeCapableofAnswering(cont.)Howmanyfieldwarehousesshouldbeusedandwhereshouldtheybelocated?Howmanyproductionsetupsarerequired?Whichplantswillbeusedtoproduceeachproduct?Whataretheoptimummanufacturingplantcapacitiesbasedonalternativeproductmixesandvolumes

2、?Whatproductpackagingalternativesshouldbeused?Towhatextentshouldtheorderprocessingsystembeautomated?Whatdistributionchannelsshouldbeused?b16-2bIscostdependentonunitvolume?Isresourcededicatedtoaspecificproductline?PlaceincontributionpoolChargeApplicableSegmentChargeApplicableSegmentVariab

3、leNon-VariableIndirectNONOYESYESAssigningCostsToSegments16-3ContributionApproachwithaChargeForAssetsEmployedNetsalesCostofgoodssold(variablemanufacturingcosts)ManufacturingcontributionVariablemarketingandlogisticscostsSalescommissionsTransportationWarehousing(handlinginandout)Orderproces

4、singChargeforinvestmentinaccountsreceivableSegmentcontributionmarginAssignablenonvariablecostsSalariesSegment-relatedadvertisingBaddebtsInventorycarryingcostsSegmentcontrollablemarginChargeforassetsusedbysegmentNetsegmentmarginTotalCompanySegmentASegmentBSegmentC_________________________

5、_______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________16-4ProfitabilitybyTypeOf

6、Account:AContributionApproachSalesLessdiscounts,returnsandallowancesNetSalesCostofgoodssold(variablemanufacturingcosts)ManufacturingcontributionVariablesellinganddistributioncosts:SalescommissionsTransportationcostsWarehousehandlingOrder-processingcostsChargeforinvestmentinaccountsreceiv

7、ableContributionmarginAssignablenonvariablecosts(costsincurredspecificallyforthesegmentduringtheperiod):SalespromotionandslottingallowancesAdvertisingBaddebtsDisplayracksInventorycarryingcostsSegmentcontrollablemarginSegmentcontrollablemargin-to-salesratioNote:Thisapproac