Chapter3MeasuringLogisticsCostandPerformanceThischapterOutlinesthemanywaysinwhichlogisticsmanagementcanimpactonoverallreturnoninvestmentandultimately,shareholdervalue.简述物流管理如何影响投资总回报及最终影响股东价值。Emphasizetheimportanceofcustomerprofitabilityanalysisbaseduponanunderstandingofthe‘cost-to-serve’.强调基于对“服务成本”的认知而进行客户收益分析的重要性。IntroducestheconceptofDirectProductProfitabilityandunderlinestheneedtounderstandthecustomers’logisticscosts.介绍直接生产收益的概念，阐述熟悉客户物流成本的必要性。Highlightstheneedtoidentifythecostdriversinthelogisticspipelineandtoreplacetraditionalformsofcostallocationwithmoreappropriatemethods.指出有必要确定物流链中的成本驱动因素，强调应用更适宜的方法取代传统的成本分摊形式。Outline1.IntroductionProbablyoneofthemainreasonsthattheadoptionofanintegratedapproachtologisticsanddistributionmanagementhasprovedsodifficultformanycompaniesisthelackofappropriatecostinformation.2.TheconceptoftotalcostanalysisQuestion1Alltheimpactsofspecificdecisions,bothdirectandindirect,arenottakenintoaccountthroughoutthecorporationsystem;Decisionstakeninoneareacanleadtounforeseenresultsinotherareas;Conventionalaccountingsystemsdonotusuallyassistintheidentificationofcompany-wideimpacts.Afurtherfeatureoflogisticsdecisionswhichcontributestothecomplexityofgeneratingappropriatecostinformationisthattheyareusuallytakenagainstthebenchmarkofanexistingsystem.Costmustthereforebeviewedinincrementalterms-thechangeintotalcostscausedbythechangetothesystem.Thetotalcostsofadistributionnetwork3.PrinciplesoflogisticscostingPrinciple1Thesystemshouldbecapableofenablingseparatecostandrevenueanalysestobemadebycustomertypeandbymarketsegmentordistributionchannel.HowtooperatetheprinciplesLogisticsmissionsthatcutacrossfunctionalboundariesTheprogrammebudget(￡’000)4.LogisticsandthebottomlineQuestion1DimensionsofdecisionmakingReturnonInvestment(ROI)TheimpactofmarginandassetturnonROI无差异曲线是用来表示两种商品的不同数量的组合给消费者所带来的效用完全相同的一条曲线。无差异曲线具有四个重要特征：第一，无差异曲线是一条向右下方倾斜的曲线，其斜率为负值。第二，在同一平面图上可以有无数条无差异曲线。第三，在同一平面图上，任意两条无差异曲线不能相交。第四，无差异曲线是一条凸向原点的线。LogisticsimpactonROI订单周期订单完成率发票精确度