2012-Logistics Cost and IT in Logistics Management

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    03-Nov-2014

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Custo logstico e a TI aplicada logstica

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/ : ? Trade Off Copy right by KASAI KEIEICopy right by KASAI KEIEICopy right by KASAI KEIEICopy right by KASAI KEIEI ? (Financial Accounting) (Managerial Accounting) (P/L,B/S) ( ) ( ) (Financial Accounting) ( ) ...........( ) (PL : Profit and Loss Statement) , (BL : Balance Sheet) (Managerial Account) ............... ( ) / / / / / / / ( ) - ( ) / ( ) / / ( ) / ( ) Business Logistics 1) 2) (1) ( ) ( ) ( ) (2) ( ) ( ) (3) .3) / 1 / 2 3 4 5 / 6 (7) / (8) 4) / ( X ) = ( ) 4t1,000t x 100 yen/t= 100,000 yen 2t1,000t x 180 yen/t= 180,000 yen (Variable Cost) x (Fixed Cost) ( , ) 1% 1) () (Scale Merit) , 2) ( ) , 3) - - 4) ABC, ABC 5) , , 6) / 7) Outsourcing , 3PL 5. . 29 15 33 75 Modal Shift ( )51 / 67 ( )113 Eco-drive31 47 (Outsourcing) 28 / 25 79 Outsourcing 39 (2006)1/3 ( 206 ) : JILS ( 2006) . / ( )39 ( )72 ( )82 50 55 37 34 / 48 35 8 36 ,IC Tag 22 / 22 40 23 5 24 39 25 (Contact) (Part Time) 69 (2006)2/3 ( 206 ) : JILS ( 2006) . 28 ( / / )78 16 SCM (CPER, QR ) 27 35 95 (Item)43 28 58 41 16 13 ABC 16 : JILS ( 2006) (2006)3/3 ( 206 ) 1) 2) 3) (1) (Logistics Flow) / (2) (3) (4) / (5) (Format)( / / ) (6)(Test) (7) A B () ( ) ( ) . . ( ) ( ) () ( ) / ( ) Cost Divers (Flexible container) ( ) ( ) ( ) 2) / ( ) Cost Divers / / / / .- / / / // // // / ( ) Cost Divers - // / // // . . . - ( ) - ( ) ABC / Logistics Map SP ( ) / , , ( / ) SWAP Cancel List C C C C C C ABC( (Activity-based Costing)) 1. ABC ABC / Cost Drivers( ) ( ) 100580 / 100980 100120 / 100120 100130 (Activity) ABC 1 SCM ABC X Y Z / 20 / ( )200200200 10820 / 202510 ( )0100200 ( )1050 10 / 20 / ()010002000 ()2001000 ()20011002000 ABC 3 ( X , Y , Z) ( ) X: Y: X Y Z: ABC ( ): ABC ( ) / ABC (Activity) ABC SMEs 1001 / / 1002 / / 1003 / / ( ) 1004 1005 1006 / 1007 2001 2002 1/3 ABC SMEs 3001 (Picking List) , , 3002 3003 3004 3005 / 3006 3007 / 3008 3009 3010 3011 3012 3013 3014 2/3 ABC SMEs 3/3 4001 4002 4003 4004 4005 5001 / 5002 ( ) 5003 5004 6001 6002 6003 7001 7002 / / 7003 C : ( , , ), C , (Cost Driver) ABC ( ) 1/3 ABC SMEs (Cost Drivers) 1001 / 1002 / 1003 / 1004 () 1005 () 1006 / () / 1007 2001 2002 (Cost Drivers) 3001 3002 3003 3004 3005 3006 3007 3008 3009 3010 3011 3012 3013 3014 2/3 ABC SMEs (Cost Drivers) 4001 4002 4003 4004 4005 5001 / 5002 5003 5004 6001 (Picking List) 6002 6003 3/3 ABC SMEs C C CO ABC( ) C ABC C ABC( ) / . A . B . A . B 1F2F3F1F2F3F1F1F2F3F1F2F3F / 1. 2. ()- ( ) --------- ---- 3. () 1F . - ( ) --------- ---- 4. 5. 6. (East Japan Center) / C Operation (Operation: ) Operation C , (Peak) ABC( ) / ( ) ( ) : 30% : 70% : 80% : 20% Operation (Cost Drivers) Operation ( ) 1. 1. 1. 111 2. 112 3. 113 4. 114 5. / 115 2. 1. 121 2. 122 3. 123 4. / 124 2. 1. 1. 211 2. 212 3. 213 4. 214 2. 1. 221 2. 222 3. 223 4. 224 5. 225 C , Man hours (Normal time) : / ( Excel) :=+ (15%) (man hours): = X () = / C / Operation No. ( ) (m) (m) Cost Drivers Operation ( ) 1. 1. 111 1 2 3 4 5 Avg. 2. 112 1 2 3 4 5 Avg. 3. 113 1 2 3 4 5 Avg. 4. 114 1 2 3 4 5 Avg. 5. / 115 1 2 3 4 5 Avg. (/ ) Cost Divers ( ) ABC () 1 ( A) 2 ( B) 3 (1F) 4 (2F ) 5 (2F ) 6 (2F ) 7 (2F ) 8 ( : 1F) 9 ( : 2F) 10 ( Flow rack 2F) 11 (Flow Rack: ) Flow Rack 12 ( ) 13 ( ) 14 ( ) 15 ( + ) 16 (Roll Boxes) + 17 ( ) 18 () 19 ( ) 20 () 21 ( ) : ( ) ABC 0 50 100 150 200 250 0 100 200 300 400 500 600 0 50 100 150 200 250 300 1. ( ) ( ) / (Theme) / / ( / / / ) / 1) ( ) ( (Net Present Value Method)) 2) (Internal Rate of Return Method) 3) (Payback Period Method) (Cash flow) = = + ( 3 ) 2 I 2 A B II I-A10,000,000yen3,000,000yen2,000,000ye