供應鏈成本核算方法英文(pdf 25頁)

Agenda
…………. Project
ABC vs. CTS
CTS application in sourcing decision-making
………Project
Project Title:
The design and construction of a decision-support tool for
taking sourcing and supply chain route-to-market decisions
in the clothing retail industry using real cost-to-serve data.
Objectives:
Literature research on Activity-based Costing and Costto-
Serve
Using Cost-to-Serve techniques to build a decisionsupport
tool that will guide sourcing decision for a
specific clothing business
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