· Συστήματα και λαμπτήρες led Για χρώματα, ατμόσφαιρα και δυναμικά εφέ φωτισμού η ολοκληρωμένη σειρά
Logistics και κοστολογικά συστήματα 2
-
Upload
sofia-pournara -
Category
Documents
-
view
20 -
download
0
description
Transcript of Logistics και κοστολογικά συστήματα 2
()
:
:
Logistics
time-driven ABC.
:
(..:194) (..:183)
(..:200)
: . 2011
(logistics) . managers logistics . . , logistics.
Logistics management Logistics management ( ) , , /.
logistics : , , , , .
, logistics .
logistics management, , logistics, .
logistics , , , , , , , , , . , ( ).
, . , , . , ABC . ABCABC () , , :
logistics logistics management ABC , , .
ABC , . Kaplan Atkinson (1998) :
(transaction activity drivers): . logistics , , . , .
(duration activity drivers): . logistics . .
(intensity activity drivers): . logistics . .
logistics ABC :
ABC TDABC ABC . ( e-mail).
ABC, Kaplan Anderson (2004,2007) ABC, time-driven ABC (TDABC). , , . TDABC , . TDABC .
, , .TDABC , TDABC, .
:
ABC versus TDABC ABC TDABC , .
, . 62.000.000, 25 , 22.500 , 7.000 , 7.000 298.000 . 129 , 57 logistics.
(, , ), .
case . ABC, ABC . , 3 , . , ABC .
, time-driven ABC (TDABC).
:
1. TDABC logistics;
2. TDABC ABC;
3. TDABC logistics ;
1. TDABC logistics;
logistics, . :
5 10 . 5 , , 20 .
2 1 . 2 .
, ( , , , , ).
TDABC
TDABC , :
=5*X1 + 5*X2X1 +5*X3X1 +10*X4X1+20*X5X1 +2*X7X6 +1*X8X6 +15*X9X6 + 30*X10X6 +60*X11X6 +30*X3X12X6 +3*X3X6 +2*X13X6 +10*X5X6
1=/ 2=1 , 3= , 4= , 5= , 6=, 7= , 8= , 9= , 10= , 11= , 12= , 13=
0 1 (0)= (1)= .
logistics : , .
.
( ) .
.
.
logistics TDABC model.ABC TDABC
2. TDABC ABC; ABC .
ABC TDABC, logistics .
, time-driven ABC.
106 38 ABC, 68 2 . .
45% , 55% 2 . , TDABC.
21% 2 3 , ABC.3. TDABC logistics; TDABC :
logistics , . logistics, . . . (benchmarking). managers , .
TDABC , , , .
. , TDABC , . TDABC , .
, , TDABC , .
1. . , Logistics management: , , 19971. Everaert, P. and Bruggeman, W. Sarens, G., Anderson S., Levant Y. (2008), Cost modeling in logistics using time-driven ABC: Experiences from a wholesaler, International Journal of Physical Distribution & Logistics Management, Vol. 38, No 3, pp.172-191.2. Kaplan, R. and Anderson, S. (2004), Time-driven activity-based costing, Harvard Business Review, November, pp. 131-8.3. Varila M., Seppanen M., Suomala P., Detailed cost modelling: a case study in warehouse logistics, International Journal of Physical Distribution & Logistics Management, Vol. 37, No 3, pp.184-200.PAGE 11