scm供应链管理-供应链管理51 精品

231
1%
4,093
1,116
27%
Wal-Mart Stores, Inc.
117,958
3,526
3%
45,384
16,497
36%
Winn-Dixie
13,219
204
2%
2,921
1,249
43%
Note: Ending inventory figures are used for inventory investment. All figures are for 1997.
Ford Motor Company
153,627
6,920
5%
2பைடு நூலகம்9,097
5,468
2%
General Electric Company
90,840
8,203
9%
304,012
5,895
2%
General Mills
6,033
422
7%
3,861
389
10%
Goodyear Tire & Rubber Co.
Transportation services
Distribution department reports
Distribution department reports
Distribution department reports
Not available
Calculate the numbers generated in steps 3, 4, 5, 6, 8, 9 and 10 as a percentage of average inventory valued at variable cost delivered to the distribution center and add them to the cost of money (step 1).
2. Average monthly inventory valued at variable costs delivered to the distribution center
3. Taxes 4. Insurance 5. Recurring
storage (public warehouse) 6. Variable storage (plant warehouses) 7. Obsolescence
Cost of holding product inventory beyond its useful life Requires managerial judgment to determine the portion attributable to inventory storage. Requires managerial judgment to determine the portion attributable to inventory storage. Only relocation costs incurred to avoid obsolescence should be included.
1,019
26%
Kmart Corporation
32,183
249
1%
13,558
6,367
47%
Nordstrom
4,852
186
4%
2,865
826
29%
Sears, Roebuck & Company
41,296
1,188
3%
38,700
5,044
13%
Supervalu Inc.
17,201

CHAPTER 5
Financial Impact of Inventory
Selected Financial Data for Manufacturers, Wholesalers, and
Retailers for 1997 ($Millions)
Companies
16%
Pfizer, Inc.
12,188
2,213
18%
15,336
1,773
12%
Sara Lee Corp.
20,011
(523)
-3%
10,989
2,882
26%
Xerox Corp.
18,166
1,452
8%
27,732
2,792
10%
Wholesalers and Retailers
Baxter International
Assumptions: A one-time increase (decrease) in finished goods inventory results in a one-time increase (decrease) in raw materials purchased.
Normative Model of Inventory Carrying Cost Method
8. Shrinkage
9. Damage
10. Relocation costs
11. Total carrying costs
Source Comptroller
1. Standard cost data -- comptroller's department
2. Freight rates and product specs are from distribution reports
Inventory Positions in the Manufacturer’s Logistics System
Raw materials inventory
In-process inventory
Finished goods inventory at plant
Finished goods inventory in field
Order processing and information
costs
Transportation costs
Warehousing costs
Components of Inventory Carrying Costs
• Capital • Inventory service • Storage space • Inventory risk
full manufactured cost)
Personal property taxes paid on inventory Insurance rate/$100 of inventory (at variable costs) This represents the portion of warehousing costs that are related to the volume of inventory stored.
$11,883
$2,094
18%
$12,061
$1,280
11%
Borden, Inc.
1,488
221
15%
2,206
302
14%
The Clorox Company
2,741
298
11%
3,030
212
7%
Dresser Industries, Inc.
7,458
318
4%
5,099
972
19%
$90,948 which equals 1.17% $4,524 which equals 0.06% $226,654 annually which equals 2.89%
Only those costs that are variable with the amount Nil of inventory stored should be included.
13,065
559
4%
9,917
1,835
19%
Harris Corp.
3,939
133
3%
3,784
604
16%
Honeywell Co.
8,028
471
6%
6,411
1,028
16%
NCR Corp.
6,598
7
0.11%
5,293
489
9%
Newell Co.
3,234
290
9%
3,944
625
3. Average monthly inventory in cases from printout received from sales forecasting
The comptroller's department The comptroller's department Distribution operations
Only want variable costs since fixed costs go on $7,800,000 valued at variable cost
regardless of the amount of product manufactured delivered to the D.C. (Variable
Explanation
Amount (Current Study)
This represents the cost of having money invested 30% pretax
in inventory and the return should be comparable to