Analysis of delivery time and costs of the physical distribution service by using activity-based costing system
Date Issued
2009
Date
2009
Author(s)
Shih, Hsiao-Chi
Abstract
Because of economical globalization, diversity and variation of costumer demand and high rapidly technology innovation, the life circle of products are getting shorter and shorter. Therefore, the faster the enterprise which can distribute its products to consumers and satisfy their need, the firmer it can stand in this competitive circumstance. This task shall be accomplished by cooperation between the enterprise and the physical distribution contractor.he cooperation between the enterprise and the physical distribution contractor is just like a F1 race. When the driver drives into the maintenance, maintenance men will finish all works by the fastest speed to make the driver leave for the maintenance in the shortest time and win the race. There is no allowance of mistake among these links. If one fails, it will delay the whole procedure and influence the final result.ike the maintenance in a F1 race, there are also a lot of links, such as designation, production and transportation, among the development of a new product to its circulation. The physical distribution services undertake the job of transporting products rapidly and correctly to the right place. The more punctual and accurate one deliver, the more favorite one can get for higher profit. he purpose of this study is to illustrate that in order to reach the goal above-mentioned, the case company is taken for example to analyze the current delivery efficiency and use activity-based costing system to estimate costs. Afterwards according to different equipment investments and deliver policies, effects of costs for delivery efficiency improved will be analyzed.t is found that costs of products of every single batch will be influenced by the quantity of that batch. The higher quantity of a batch, the lower costs will be shared by products of that, and it is the same on the contrary. It is also discovered that under situations of increasing equipment investments and changing delivery policies the increased of delivery efficiency results in the increase of costs, there is a positive relation between delivery efficiency and costs. Therefore a compromise between delivery efficiency and costs is an important topic for both the physical distribution service and its customer to figure out.
Subjects
physical distribution
activity-based costing system
delivery efficiency
Type
thesis
File(s)![Thumbnail Image]()
Loading...
Name
ntu-98-R94546001-1.pdf
Size
23.53 KB
Format
Adobe PDF
Checksum
(MD5):d91131a03929ca6a2b2bbe64fe8bcaa2