供应链成本核算方法(PDF 25页)

Agenda
􀂑 …………. Project
􀂑 ABC vs. CTS
􀂑 CTS application in sourcing decision-making
………Project
􀂑 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 Costto-
Serve
􀂉 Using Cost-to-Serve techniques to build a decisionsupport
tool that will guide sourcing decision for a
specific clothing business
ABC vs. CTS
􀂑 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
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