供应链管理（5）
- 1. CHAPTER 5 Financial Impact of Inventory
- 2. Selected Financial Data for Manufacturers, Wholesalers, and Retailers for 1997 ($Millions)Note: Ending inventory figures are used for inventory investment. All figures are for 1997.
- 3. Cost Trade-offs in Marketing and LogisticsProductOrder processing and information costs Inventory carrying costs Place/customer service levelsOrder processing and information costsPriceLot quantity costsWarehousing costsTransportation costsLOGISTICSMARKETING
- 4. Components of Inventory Carrying Costs Capital Inventory service Storage space Inventory risk
- 5. Inventory Positions in the Manufacturer’s Logistics System Finished goods inventory in field Finished goods inventory at plant Raw materials inventory In-process inventory Assumptions: A one-time increase (decrease) in finished goods inventory results in a one-time increase (decrease) in raw materials purchased.
- 6. Normative Model of Inventory Carrying Cost MethodInventory carrying costsInventory investmentInsuranceTaxesObsolescencePilferageStorage space costsCapital costsInventory service costsInventory risk costsPlant warehousesPublic warehousesRented warehousesCompany-owned warehousesDamageRelocation costs
- 7. Adjusting the Cost of Money to Fit the Method of Inventory ValuationOne MethodAnother methodInventory at full costVariable cost is 80% of full costInventory at variable costCost of money before tax is 30%Cost of money associated with theinventory investment$10,000,000 x 80%$8,000,000 x 30% $2,400,000Cost of money before taxVariable cost is 80% of full costInventory at full costAdjusted cost of moneyCost of money associated with theinventory investment30% 80%$10,000,000 x 24% $2,400,000
- 8. © Douglas M. LambertSummary of Data Collection Procedure
- 9. 123456789101112131415$750,000375,000250,000187,500150,000125,000107,14393,75083,33375,00068,18262,50057,69253,57150,000$300,000150,000100,00075,00060,00050,00042,85737,50033,33330,00027,27325,00023,07721,42820,000$150,00050,00025,00015,00010,0007,1435,3574,1673,3332,7272,2731,9231,6491,428InventoryTurnsAverageInventoryCarrying Costat 40 PercentCarrying CostSavingsThe Impact of Inventory Turns on Inventory Carrying Costs
- 10. Relationship Between Inventory Turns and Inventory Carrying CostsInventory Turns$300,000123456789101112131415$250,000$200,000$175,000$150,000$125,000$100,000$75,000$50,000$37,500$25,0000Inventory carrying costs$225,000$275,000Source: Douglas M. Lambert, and Robert H. Quinn, “Profit Oriented Inventory Policies Require a Documented Inventory Carrying Cost,” Business Quarterly 46, no. 3 (Autumn 1981), p.65.
- 11. Annual Inventory Carrying Costs Compared to Inventory TurnoversVariable Manufacturing CostCarrying Cost %Annual Cost to Carry in InventoryMonthly Cost (1/12)$100x 30%$30$2.50Inventory TurnsInventory carrying costs (per unit)12345678910111215.0012.5010.007.505.003.752.500$30.006.00
- 12. Inventory Positions and Major Flows in a Supply ChainVariable costof productFull manufac-tured costSellingprice $5 $7$10Variable costof materialAcquisitioncostOther variablecostsTotal variablecost of productFull manufac-tured costSellingprice $10 $1 $14 $25 $40$60Variable costof productOther acquisitioncostsSellingprice$60 $2$70Variable costof productOther acquisitioncostsSellingprice $70 $2$120SuppliersWholesalersRetailersManufacturerOrdersPaymentsInformationProductOrdersPaymentsInformationProductOrdersPaymentsInformationProductSource: Adapter from Douglas M. Lambert, and Mark L. Bennion, “New Channel Strategies for the 1980’s,” in Marketing Channels: Domestic and International Perspectives, ed. Michael G. Harvey and Robert F. Lusch (Norman: Center for Economic and Management Research, School of Business administration, University of Oklahoma, 1982), p. 127.
该用户的其他文档
相关PPT