供應鏈成本核算方法(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
ABC vs. CTS
Activity-based costing – a powerful costing technique
Unsatisfactory application of ABC in supply chain
management
New direction of ABC application
Beyond ABC – Cost-to-Serve is a supply chain analytical
tool based on activity-based methodology
Note: conclusions in this report are based on literature research, case-study, interview with
experienced consultant and model analysis
..............................