maandag 28 maart 2011

Supply Chain Costs

In my article on costs, I provided the following figure.


In essence it says the same as Jimmy Anklesaria does in his book 'Supply Chain Cost Management' (see figure below).




Source: Supply chain cost management: the AIM & DRIVE process for achieving extraordinary results. Author: Jimmy Anklesaria (2008) (Reading tip)

One difference is the composition of the costs categories:

Anklesaria (2008) uses Acquisition price, Conversion, GSA and Profit, while I use: COGS (consisting of direct material, direct labour and manufacturing overhead), GSA and Profit.

Despite this difference in composition/layout, the essence of the figure remains the same.

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