专业英语物流与供应链管理ppt课件
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边沿利润和资产转换对ROI的影响
Profit Sales
(Margin)
无差别曲线 indifference curve
Sales
Capital employed
(Asset turn)
20% ROI 15% ROI 10% ROI
无差别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成效完全一样的 一条曲线。 无差别曲线具有四个重要特征：第一，无 差别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 有无数条无差别曲线。第三，在同一平面 图上，恣意两条无差别曲线不能相交。第 四，无差别曲线是一条凸向原点的线。
指出总本钱分析的根本原理，以物流为导向 的系统的本钱核算体系及其合理运作应具备 的条件。
This chapter
Outlines the many ways in which logistics management can impact on overall return on investment and ultimately, shareholder value.
核算体系该当根据不同客户种 类、不同细分市场、不同配送 渠道进展单独的本钱与收益分 析。
How to operate the principles
To operationalize these principles requires an ‘output’ orientation to costing.
Highlights the need to identify the cost drivers in the logistics pipeline and to replace traditional forms of cost allocation with more appropriate methods.
• 整个企业都未思索特定决策带来的直 接或间接影响。
• 在一个区域内改动决策会在其他区域 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 整个企业呵斥的影响。
All the impacts of specific decisions, both direct and indirect, are not taken into account throughout the corporation system;
投资报答率
Profit
利润
ROI
=
Capital employed
所用资本
Profit
Sales
ROI
=
x
Sales
Capital employed
The margin 边沿利润
Capital
turnover 资本周转率
The impact of margin and asset turn on ROI
+
Cash
+
Fixed assets
Return on investment
Capital employed
所用资本
Logistics management and balance sheet
简述物流管理如何影响投资总报答及最终影响股 东价值。
Emphasize the importance of customer profitability analysis based upon an understanding of the ‘costto-serve’.
强调基于对“效力本钱〞的认知而进展客户收益 分析的重要性。
Distribution mission B
Distribution mission C
横跨各职能边境的物流义务
The programme budget (￡’000)
工程预算
职能部门
Functional Functional area/Activit area/Activit y centre1 y centre2
Dimensions of decision making
‘the bottom line’ Cash flow Resource utilization (especially the use
of fixed and working capital)
Return on Investment (ROI)
Costs
The total costs of a distribution network
Total distribution 配送总本钱 costs
Trunking costs 运输本钱
Inventory costs 库存本钱 Outlet costs 门店本钱 Local delivery costs 当地送货本钱
Cost must therefore be viewed in incremental terms- the change in total costs caused by the change to the system.
因此，必需在一个递进的过程中进展本钱核算 ，这是由于系统的改动而导致总本钱的改动。
核算体系该当照实地反映 产品的流动。核算表达该 当可以计算出在市场中用 于提供客户效力的开支。
Principle 2
The system should be capable of enabling separate cost and revenue analyses to be made by customer type and by market segment or distribution channel.
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.
Order processing costs
订单处置本钱
Number of outlets门店数量
3.Principles of logistics costing 物流本钱计算原理
Principle 1
The system should mirror the materials flow. It should be capable of identifying the costs that result from providing customer service in the marketplace.
详细实施这些原 那么需求一个以 产出量为导向的 本钱计算方法。
Logistics missions that cut across functional boundaries
Purchasing Production
Sales
Transportation
Marketing
Etc
Distribution mission A
任务中心小组
Functional area/Activit y centre3
Functional area/Activit y centre4
Total mission
cost
Mission A
100
90
20
80
290
Mission B
50
Mission C
70
70
200
20
340
30
50
70
220
Decisions taken in one area can lead to unforeseen results in other areas;
Conventional accounting systems do not usually assist in the identification of company-wide impacts.
This chapter
Introduces the concept of Direct Product Profitability and underlines the need to understand the customers’ logistics costs.
引见直接消费收益的概念，论述熟习客户物流本 钱的必要性。
Activity centre inputs
220Байду номын сангаас
190
270
170
850
4.Logistics and the bottom line 物流与盈亏线
Question 1
How many financial dimensions to decision making are there according to the text?
对许多企业来说，为什么 用整合的思想进展物流管 理和配送管理如此困难呢 ？这其中的一个主要缘由 是缺乏正确的本钱信息。
2.The concept of total cost analysis 总本钱分析概述
Question 1
What problems are there in traditional logistics cost accounting system ？
物流决策呵斥了正确本钱信息在生成时的复杂 性，其中的缘由在于物流决策通常不适宜现有
系统。
A further feature of logistics decisions which contributes to the complexity of generating appropriate cost information is that they are usually taken against the benchmark of an existing system.
1.Introduction
Because logistics management 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 由 到p于最i物终p流客el管户in理整e是条f一 供l种 应ow过 链程 的c导 资a向 源n的 ，b概 所e念 以a， 大s其 家s目 都es的 等s是待e整有d.合一从种供方应法商，
可以评价供应链的本钱和绩效。
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.
Logistics impact on ROI
Customer service
Logistics efficiency
Asset deploymen
t& u资ti产li配za置t和io利n用
Sales revenue -
Costs
销售收益
Profit
Inventory +
应收帐款
Account receivable
指出有必要确定物流链中的本钱驱动要素，强调 运用更适宜的方法取代传统的本钱分摊方式。
Outline
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
Profit Sales
(Margin)
无差别曲线 indifference curve
Sales
Capital employed
(Asset turn)
20% ROI 15% ROI 10% ROI
无差别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成效完全一样的 一条曲线。 无差别曲线具有四个重要特征：第一，无 差别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 有无数条无差别曲线。第三，在同一平面 图上，恣意两条无差别曲线不能相交。第 四，无差别曲线是一条凸向原点的线。
指出总本钱分析的根本原理，以物流为导向 的系统的本钱核算体系及其合理运作应具备 的条件。
This chapter
Outlines the many ways in which logistics management can impact on overall return on investment and ultimately, shareholder value.
核算体系该当根据不同客户种 类、不同细分市场、不同配送 渠道进展单独的本钱与收益分 析。
How to operate the principles
To operationalize these principles requires an ‘output’ orientation to costing.
Highlights the need to identify the cost drivers in the logistics pipeline and to replace traditional forms of cost allocation with more appropriate methods.
• 整个企业都未思索特定决策带来的直 接或间接影响。
• 在一个区域内改动决策会在其他区域 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 整个企业呵斥的影响。
All the impacts of specific decisions, both direct and indirect, are not taken into account throughout the corporation system;
投资报答率
Profit
利润
ROI
=
Capital employed
所用资本
Profit
Sales
ROI
=
x
Sales
Capital employed
The margin 边沿利润
Capital
turnover 资本周转率
The impact of margin and asset turn on ROI
+
Cash
+
Fixed assets
Return on investment
Capital employed
所用资本
Logistics management and balance sheet
简述物流管理如何影响投资总报答及最终影响股 东价值。
Emphasize the importance of customer profitability analysis based upon an understanding of the ‘costto-serve’.
强调基于对“效力本钱〞的认知而进展客户收益 分析的重要性。
Distribution mission B
Distribution mission C
横跨各职能边境的物流义务
The programme budget (￡’000)
工程预算
职能部门
Functional Functional area/Activit area/Activit y centre1 y centre2
Dimensions of decision making
‘the bottom line’ Cash flow Resource utilization (especially the use
of fixed and working capital)
Return on Investment (ROI)
Costs
The total costs of a distribution network
Total distribution 配送总本钱 costs
Trunking costs 运输本钱
Inventory costs 库存本钱 Outlet costs 门店本钱 Local delivery costs 当地送货本钱
Cost must therefore be viewed in incremental terms- the change in total costs caused by the change to the system.
因此，必需在一个递进的过程中进展本钱核算 ，这是由于系统的改动而导致总本钱的改动。
核算体系该当照实地反映 产品的流动。核算表达该 当可以计算出在市场中用 于提供客户效力的开支。
Principle 2
The system should be capable of enabling separate cost and revenue analyses to be made by customer type and by market segment or distribution channel.
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.
Order processing costs
订单处置本钱
Number of outlets门店数量
3.Principles of logistics costing 物流本钱计算原理
Principle 1
The system should mirror the materials flow. It should be capable of identifying the costs that result from providing customer service in the marketplace.
详细实施这些原 那么需求一个以 产出量为导向的 本钱计算方法。
Logistics missions that cut across functional boundaries
Purchasing Production
Sales
Transportation
Marketing
Etc
Distribution mission A
任务中心小组
Functional area/Activit y centre3
Functional area/Activit y centre4
Total mission
cost
Mission A
100
90
20
80
290
Mission B
50
Mission C
70
70
200
20
340
30
50
70
220
Decisions taken in one area can lead to unforeseen results in other areas;
Conventional accounting systems do not usually assist in the identification of company-wide impacts.
This chapter
Introduces the concept of Direct Product Profitability and underlines the need to understand the customers’ logistics costs.
引见直接消费收益的概念，论述熟习客户物流本 钱的必要性。
Activity centre inputs
220Байду номын сангаас
190
270
170
850
4.Logistics and the bottom line 物流与盈亏线
Question 1
How many financial dimensions to decision making are there according to the text?
对许多企业来说，为什么 用整合的思想进展物流管 理和配送管理如此困难呢 ？这其中的一个主要缘由 是缺乏正确的本钱信息。
2.The concept of total cost analysis 总本钱分析概述
Question 1
What problems are there in traditional logistics cost accounting system ？
物流决策呵斥了正确本钱信息在生成时的复杂 性，其中的缘由在于物流决策通常不适宜现有
系统。
A further feature of logistics decisions which contributes to the complexity of generating appropriate cost information is that they are usually taken against the benchmark of an existing system.
1.Introduction
Because logistics management 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 由 到p于最i物终p流客el管户in理整e是条f一 供l种 应ow过 链程 的c导 资a向 源n的 ，b概 所e念 以a， 大s其 家s目 都es的 等s是待e整有d.合一从种供方应法商，
可以评价供应链的本钱和绩效。
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.
Logistics impact on ROI
Customer service
Logistics efficiency
Asset deploymen
t& u资ti产li配za置t和io利n用
Sales revenue -
Costs
销售收益
Profit
Inventory +
应收帐款
Account receivable
指出有必要确定物流链中的本钱驱动要素，强调 运用更适宜的方法取代传统的本钱分摊方式。
Outline
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