供应链管理17
- 1. CHAPTER 17 Measuring and Selling the Value of Logistics
- 2. Options for Measuring ValueCustomer satisfaction Customer value-added (CVA) Total cost analysis Profitability analysis (includes considerations) Strategic profit model Shareholder value
- 3. Components of Customer ValueProduct attributesService attributesTransaction costExpected customer valuePerceived benefitPerceived sacrificeRiskLife cycle costSource: Earl Naumann, Creating Customer Value: The Path to Sustainable Competitive Advantage (Cincinnati, OH: Thomson Executive Press, 1995), p. 103.
- 4. How Customers Select Among Competitive SuppliersCustomer buys on value Value equals quality relative to price Quality includes all nonprice attributes -- Product -- Customer Service Quality, price, and value are relative ValueQualityPriceCustomer serviceProductSource:Bradley T. Gale, Managing Customer Value (New York: The Free Press, 1994), p. 29.
- 5. Creating Value That Customers Can SeeUnderstanding customer needs in a well-defined marketSuperior quality in areas that matter to customersMarket-perceived qualityExceptional customer valueBusiness results Profitability, growth, and shareholder valueAdvertising and other marketing communicationsLow “cost of quality” and overall cost leadershipEffective design and quality controlSource:Bradley T. Gale, Managing Customer Value (New York: The Free Press, 1994), p. 19.
- 6. Customer Value AddedProvide products and services to customers that are a better value than those they could purchase from competitive companies in similar marketsCustomer Satisfaction Market Share
- 7. Distribution of CVA LevelsCalibration Category CVA Levels # of Businesses by CategoryWorld class >110 15% Above parity 103-110 25 Parity 98-102 20 Below parity <98 40Source: PIMS Database.
- 8. THE VALUE QUESTION Considering the products and services that you purchased. How would you rate them as being worth what you paid for them?Calculating CVACVA =Perceived Value of Company’s Offer Perceived Value of Competitive Offers
- 9. Order Fulfillment Customer Satisfaction Survey Results Delivering Material
- 10. Total Cost AnalysisPurchase Price plus Transportation costs Inventory turns Terms of sale Ordering costs Receiving costs _______________ _______________ _______________Copyright © 2001 by The McGraw-Hill Companies, Inc. All rights reserved.
- 11. Segment Profitability Analysis: A CONTRIBUTION APPROACH WITH CHARGE FOR ASSETS EMPLOYED SUPPLIER A SUPPLIER B SUPPLIER C SUPPLIER D SALES COST OF GOODS SOLD VARIABLE MARKETING & LOGISTICS COSTS: ASSIGNABLE NONVARIBLE COSTS: SALARIES ADVERTISING INVENTORY CARRYING COSTS LESS: GROSS MARGINTRANSPORTATION RECEIVING ORDER PROCESSING PLUS: DISCOUNTS AND ALLOWANCES MARKET DEVELOPMENT FUNDS SLOTTING ALLOWANCES CO-OP ADVERTISING NET MARGIN_____________ _____________ CHARGE FOR ACCOUNTS PAYABLECONTRIBUTION MARGINSEGMENT CONTROLLABLE MARGIN_____________ _____________
- 12. IMPACT OF LOGISTICS ON RETURN ON NET WORTH net salestotal assetsSTRATEGIC PROFIT MODELX$$$$$$%Net ProfitMarginnet profitnet sales¸Net ProfitSales_Gross MarginTotal ExpensesSales_Cost ofGoods SoldVariableExpenses- Sales increase due to better customer service- Fewer LTL shipments- Fewer freight claims- Lower freight costs- Insurance- Taxes- Variable Storage costs- Inventory risk costs$$$$$$$¸SalesTotal Assets+Fixed AssetsCurrent AssetsInventory+AccountsReceivable+OtherCurrent Assets%Return onNet WorthNet profitnet worthTotal assetsnet worthNet profittotal assets==FinancialLeverageReturn onAssetsXX- Fewer employees required- Lower third-party warehousing costsReduced IS costsReduced cost of supervisionReduced inventory investmentReduced due to more prompt paying customers (reduced errors)General and AdministrativeInformation SystemsWarehousing CostsInventory Carrying CostsTransportation Costs- Lower cost due to new or more efficient manufacturing facilities Logistics’ ImpactLot Quantity Costs- Reduced order management costs- Fewer last minute production changesLess warehouse space requiredIncrease investment in modernized production facilities - Lower cost of purchased materialsAsset Turnover
- 13. How Logistics Affects EVAWorking CapitalFixed AssetsTransportation CostsWarehousing CostsLot Quantity CostsInformation System CostsNon Cost of Money Components of Inventory Carrying CostEquipment/VehiclesAccounts ReceivableLand/Facilities (owned)InventoryEquipment/Facilities (leased)Net Operating Profit After Taxes (NOPAT)EVARevenueCustomer Service LevelsCapital Charge ExpensesCost of Capital=x+Source: Douglas M. Lambert and Renan Burduroglu, "Measuring and Selling the Value of Logistics," The International Journal of Logistics Management, Vol.11, No.1 (2000), p.12.
- 14. Selling the Value AdvantageWho is the customer? Must measure value from the customer’s perspective Market segmentation based on value Value is a moving target Changing role of the sales forceCopyright © 2001 by The McGraw-Hill Companies, Inc. All rights reserved.
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