CHAPTER17MeasuringandSellingtheValueofLogisticsCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*OptionsforMeasuringValueCustomersatisfactionCustomervalue-added(CVA)TotalcostanalysisProfitabilityanalysis(includesconsiderations)StrategicprofitmodelShareholdervalueCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*ComponentsofCustomerValueProductattributesServiceattributesTransactioncostExpectedcustomervaluePerceivedbenefitPerceivedsacrificeRiskLifecyclecostSource:EarlNaumann,CreatingCustomerValue:ThePathtoSustainableCompetitiveAdvantage(Cincinnati,OH:ThomsonExecutivePress,1995),p.103.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*HowCustomersSelectAmongCompetitiveSuppliersCustomerbuysonvalueValueequalsqualityrelativetopriceQualityincludesallnonpriceattributes--Product--CustomerServiceQuality,price,andvaluearerelativeValueQualityPriceCustomerserviceProductSource:BradleyT.Gale,ManagingCustomerValue(NewYork:TheFreePress,1994),p.29.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*CreatingValueThatCustomersCanSeeUnderstandingcustomerneedsinawell-definedmarketSuperiorqualityinareasthatmattertocustomersMarket-perceivedqualityExceptionalcustomervalueBusinessresultsProfitability,growth,andshareholdervalueAdvertisingandothermarketingcommunicationsLow“costofquality”andoverallcostleadershipEffectivedesignandqualitycontrolSource:BradleyT.Gale,ManagingCustomerValue(NewYork:TheFreePress,1994),p.19.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*CustomerValueAddedProvideproductsandservicestocustomersthatareabettervaluethanthosetheycouldpurchasefromcompetitivecompaniesinsimilarmarketsCustomerSatisfactionMarketShareCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*DistributionofCVALevelsCalibrationCategoryCVALevels#ofBusinessesbyCategoryWorldclass>11015%Aboveparity103-11025Parity98-10220Belowparity<9840Source:PIMSDatabase.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*THEVALUEQUESTIONConsideringtheproductsandservicesthatyoupurchased.Howwouldyouratethemasbeingworthwhatyoupaidforthem?CalculatingCVACVA=PerceivedValueofCompany’sOfferPerceivedValueofCompetitiveOffersCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*OrderFulfillmentCustomerSatisfactionSurveyResultsDeliveringMaterialCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*TotalCostAnalysisPurchasePriceplusTransportationcostsInventoryturnsTermsofsaleOrderingcostsReceivingcosts_____________________________________________Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*SegmentProfitabilityAnalysis:ACONTRIBUTIONAPPROACHWITHCHARGEFORASSETSEMPLOYEDSUPPLIERASUPPLIERBSUPPLIERCSUPPLIERDSALESCOSTOFGOODSSOLDVARIABLEMARKETING&LOGISTICSCOSTS:ASSIGNABLENONVARIBLECOSTS:SALARIESADVERTISINGINVENTORYCARRYINGCOSTSLESS:GROSSMARGINTRANSPORTATIONRECEIVINGORDERPROCESSINGPLUS:DISCOUNTSANDALLOWANCESMARKETDEVELOPMENTFUNDSSLOTTINGALLOWANCESCO-OPADVERTISINGNETMARGIN__________________________CHARGEFORACCOUNTSPAYABLECONTRIBUTIONMARGINSEGMENTCONTROLLABLEMARGIN__________________________Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*IMPACTOFLOGISTICSONRETURNONNETWORTHnetsalestotalassetsSTRATEGICPROFITMODELX$$$$$$%NetProfitMarginnetprofitnetsales¸NetProfitSales_GrossMarginTotalExpensesSales_CostofGoodsSoldVariableExpenses-Salesincreaseduetobettercustomerservice-FewerLTLshipments-Fewerfreightclaims-Lowerfreightcosts-Insurance-Taxes-VariableStoragecosts-Inventoryriskcosts$$$$$$$¸SalesTotalAssets+FixedAssetsCurrentAssetsInventory+AccountsReceivable+OtherCurrentAssets%ReturnonNetWorthNetprofitnetworthTotalassetsnetworthNetprofittotalassets==FinancialLeverageReturnonAssetsXX-Feweremployeesrequired-Lowerthird-partywarehousingcostsReducedIScostsReducedcostofsupervisionReducedinventoryinvestmentReducedduetomorepromptpayingcustomers(reducederrors)GeneralandAdministrativeInformationSystemsWarehousingCostsInventoryCarryingCostsTransportationCosts-LowercostduetonewormoreefficientmanufacturingfacilitiesLogistics’ImpactLotQuantityCosts-Reducedordermanagementcosts-FewerlastminuteproductionchangesLesswarehousespacerequiredIncreaseinvestmentinmodernizedproductionfacilities-LowercostofpurchasedmaterialsAssetTurnoverCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*HowLogisticsAffectsEVAWorkingCapitalFixedAssetsTransportationCostsWarehousingCostsLotQuantityCostsInformationSystemCostsNonCostofMoneyComponentsofInventoryCarryingCostEquipment/VehiclesAccountsReceivableLand/Facilities(owned)InventoryEquipment/Facilities(leased)NetOperatingProfitAfterTaxes(NOPAT)EVARevenueCustomerServiceLevelsCapitalChargeExpensesCostofCapital=x+Source:DouglasM.LambertandRenanBurduroglu,"MeasuringandSellingtheValueofLogistics,"TheInternationalJournalofLogisticsManagement,Vol.11,No.1(2000),p.12.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*SellingtheValueAdvantageWhoisthecustomer?Mustmeasurevaluefromthecustomer’sperspectiveMarketsegmentationbasedonvalueValueisamovingtargetChangingroleofthesalesforceCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*演讲完毕，谢谢观看！Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin17-*
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