用ABM衡量供應鏈成本(PDF 16頁)

T A B L E O F C O N T E N T S
EXECUTIVE SUMMARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
SO YOU’VE BEEN RE-ENGINEERED. NOW WHAT? . . . . . . . . . . . . . . . . . . . 3
WEAKEST LINK IN THE CHAIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
RESOLVING MISTRUST AND CONFLICT . . . . . . . . . . . . . . . . . . . . . . . . . . 6
RESOLVING SHORTCOMINGS FROM TRADITIONAL ACCOUNTING . . . . . . . . 6
MOVING OUTSIDE YOUR FOUR WA L L S . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
ABC INTEGRATION WITH ERP SOFTWARE —
A DRAMATIC SHIFT BY ERP VENDORS . . . . . . . . . . . . . . . . . . . . . . . . . . 9
FOUR WALL ABC VS. INTER-ENTERPRISE ABC . . . . . . . . . . . . . . . . . . . . 11
WHO BENEFITS? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
ABC AND THE SUPPLY CHAIN COUNCIL’S SCOR MODEL . . . . . . . . . . . . . . 13
THE FUTURE OF ABC AND ERP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

E X E C U T I V E S U M M A R Y
The consumer will be king and queen. Customer retention is critical and treating
customers as “a lifetime stream of revenues” is paramount. But each customer has
unique desires and will increasingly look for customized goods and services.
Technology can make this possible. How will Supply Chain manufacturers and
distributors distinguish profitable customers from unprofitable ones?
Information technology from the enterprise resource planning (ERP) software
vendors is enabling all of the trading partners along the value-creation chain to better
coordinate and collaborate. Supply Chain authorities believe that there are four
essential ingredients for successful Supply Chain management:
· Continuous replenishment (demand-pull material flow)
· Electronic commerce (EDI, bar coding)

..............................