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EXPLORES...
V o l u m e
S i x
2 0 0 9
S p e c i a l
Iss u e
Supply
Chain
Costing
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CSCMP
Ta b l e o f C o n t e n ts
executive summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
EXPLORES...
CSCMP Explores
is published by the
Council of Supply Chain
Management Professionals
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Phone: +1 630.574.0985
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Web Site: cscmp.org
supporting research. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Tony Barone
John Dischinger
Vice President
A.T. Kearney
Brent Edmisten
SUMMARY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
ENDNOTES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Table of Figures
Martino Fernandes
Thomas J. Goldsby
Eric Peltz
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executive
summary
This issue of CSCMP Explores provides a
framework for gaining greater visibility, understanding, and control over supply chain costs.
The framework is part of a handbook, The
Handbook of Supply Chain Costing, published
in 2009. The supply chain costing framework is
based on the case study findings from over 20
firms recognized as supply chain costing leaders.
Executives require a much broader view of costs
than is currently provided by their firms cost
management systems. Supply chain managers
need to improve their internal cost information and extend their line of sight to include
their trading partners costsboth upstream
and downstream. Without this information, supply chain costs cannot be effectively managed.
Many of these costs are driven by the business
practices of trading partners. Cost visibility and
inter-firm cost management can reveal new and
potentially greater opportunities for cost reduction than can be achieved by a single firm.
Although most firms continue to rely on their
traditional, inward-looking cost systems, some
firms have begun to extend their cost visibility to include major segments of their external supply chains. These firms have adopted
similar approaches and encountered similar
challenges along the way. However, the costing techniques and strategies employed to
overcome these challenges differ based on the
firms position in the supply chain, strategic
objectives, and the sophistication and level of
cost knowledge of their trading partners.
The framework, comprising a series of steps,
recognizes that every supply chain poses unique
costing requirements and challenges. The first
two steps build the foundation for supply chain
costing and address issues common to all supply chains and costing efforts. Supply chain
professionals must tailor the remaining steps
to their circumstances and costing needs. The
information contained in this Explores and
in The Handbook of Supply Chain Costing can
assist them in their implementation efforts.
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Supporting Research
More than 20 firms participated in the research behind The Handbook of Supply Chain Costing. These firms, representing a wide range
of industries, provided extensive insight and examples related to implementing supply chain costing. The companies boast supply chain
executives who place a high priority on cost management and control. The industries represented by these firms include consumer goods,
food products, pharmaceuticals, automotive, and aviation. The firms selected for the research included those recognized as leaders in
supply chain management, cost management and control, and trade partner collaboration. Suppliers and customers of these firms were
also included to better understand the exchange of cost information within these supply chains. Information obtained from an exhaustive
analysis and review of previous logistics and supply chain costing studies is incorporated throughout the Handbook.
The research found that visibility and management of costs across trading partners offers tremendous potential for value creation within
the supply chain. However, few firms have cost visibility outside their firms, and where any visibility does exist, it is very limited and
does not produce the transparency required to achieve the full potential afforded by supply chain management. Figure 1 summarizes the
key findings obtained during this research.
A key finding was that the adoption of a supply chain management process view requires a different perspective regarding cost management than what exists in most firms. A supply chain perspective shifts the focus on determining and analyzing costs from a single firm to
a focus on the costs incurred by all trading partners in delivering the final product or service to the end customer.
Only those firms with a strong emphasis on cost management featured an explicit supply chain costing focus. Senior executives in these
firms considered cost knowledge as a source of competitive advantage. An understanding of how decisions and performance drove costs
within and across firms was essential to managing their operations. They also believed this knowledge enabled them to obtain significant
and sustainable cost reductions for their firm. These managers collected extensive cost information on all facets of their firms operations.
They employed a range of sophisticated tools to capture, model, and simulate the effect of process changes on total cost. Costing and the
use of cost information had become an integral part of their culture.
None of the companies participating in the research had fully implemented supply chain costingvisibility and management of costs
spanned their entire supply chain. The participating companies had achieved varying levels of proficiency in obtaining and using supply
chain cost information. However, management within all the firms recognized the need to obtain cost information regarding their trading
partners as essential for eliminating inefficiency and gaining greater control over supply chain costs and performance.
4
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Tier 2
Supplier
Resources
Resources
Products
Customers
Resources
Customers
Customers
Resources
Activities
Products
Assembler/
Manufacturer
Activities
Activities
Products
Tier 1
Supplier
Resources
Activities
Products
Customers
Resources
Activities
Activities
Products
Customers
Products
Customers
Findings from the research clearly demonstrated that traditional general ledger costing systems are of limited value in providing
the types of cost information needed to support supply chain decision making. The focus of traditional costing systems is functional, designed to support external financial reporting, and strongly emphasizes product costing. These systems are internally
focused, based on transactions with customers and suppliers as well as internal transactions, are historical in nature, and do not
measure or report prospective costs. Despite these shortcomings, most companies continue to rely on traditional systems as their
primary source of cost information. Supply chain costing differs from traditional costing in several important aspects, including:
objectives, focus, cost objectives, linkages, precision, scope, and visibility (Figure 3).
Supply chain management, by its nature, is extremely complex. Firms operate in multiple supply chains with different strategies,
trading partners, and end users. This complexity makes supply chain cost management very challenging. The nature of supply
chain decision making requires a shift from traditional costing to supply chain costing in order to support the capturing and
analyzing of cost data across multiple firms. Supply chain costing reflects this complexity by capturing costs and cost drivers at
the activity level and by providing the capability to portray costs along the cost, product, and relationship dimensions (Figure 4).
Cost information needs to reflect this complexity to adequately support supply chain decision making. The cost dimension
addresses not only the direct and indirect costs within the firm but expands these categories to include the transaction costs with
immediate trading partners and the process costs spanning the entire supply chain. The product dimension captures costs driven
by product characteristics throughout its entire life-cyclefrom research and design to final disposition. The relationship dimension classifies costs based on external drivers ranging from trading partners behavior and business practices to the different supply chains and overall network in which the firm participates. These three dimensions act as a kaleidoscope because the same
data can be viewed in many different ways. Cost information can be re-portrayed (assigned) as needed by product, process, or
trading partner/channel to support management decision making. Within the supply chain, all costs need to be identified to be
effectively analyzed and controlled.1 These dimensions encompass a wider array of costs than incorporated in traditional cost
systems.
6
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Objective
Focus
Cost objects
Functions
Products
Departments
Cost drivers
Multiple drivers
Recognize complexity
Strategic decisions
Linkages
Ignored
Cost allocations used to reflect interdependencies
Precision
Scope
Internal
Visibility
Table adapted to combine research findings with comparison previously developed by Partridge, Mike J. and Perren, Lew (1994), Cost Analysis
of the Value Chain: Another Role for Strategic Management Accounting, Management Accounting, Vol. 72, No. 7 (July/August), pp. 22.
Network design
and optimization
Supply chain
Production
Dimension
Interface optimization
Life-cycle
Production
Trading partner
Product design
s
es
oc
Pr
on
cti
T
co ran
sts sa
ct
ire
Ind
Di
re
ct
Product
Cost
Dimension
Adaptation expands on framework contained in Seuring, Stefan (2002), Supply Chain Costing, in Seuring, Stefan and Maria Goldbach, editors,
Cost
Management
Supply
Chains,
Germany:
pp. 24.orUsed
with permission
ofpermission
the publisher.
This document
is available
from ourinsite
and provided
forHeidelberg,
your personal use
only andPhysica-Verlag,
may not be retransmitted
redistributed
without written
from the
Council of Supply Chain Management Professionals (CSCMP). You may not upload any of this site's material to any public server, online service, network, or bulletin board
without prior written permission from CSCMP.
This document is available from our site and provided for your personal use only and may not be retransmitted or redistributed without written permission from the
Council of Supply Chain Management Professionals (CSCMP). You may not upload any of this site's material to any public server, online service, network, or bulletin board
without prior written permission from CSCMP.
Activities drive most supply chain process costs and thus managing activities is essential for supply chain cost management.
Historically, most cost measurement systems focused on cost
objects that were relevant for external reporting but not for
internal decision making. There is now a growing emphasis on
identifying activities as the cost objects of interest. This activity
focus makes it easier to obtain the type of cost information that
is more useful for managing supply chain processes.
Supply chain costing uses multiple cost drivers to deal with the
complexity of most supply chains. Decision support hinges on
the quality of the cost information available for key tasks and
processes. This cost is based on the resources consumed.2 Figure
6 provides an illustration of how this data may be obtained.
Supply chain decision makers need accurate and detailed information to analyze performance within a single firm or spanning
multiple firms. This information cannot be obtained without the
use of multiple cost drivers with the ability to trace both direct
and indirect costs.
Since many supply chain functions are aggregated under sales,
general, and administrative (SG&A) or other indirect categories,
the use of cost drivers for assigning indirect costs is especially
important. Without cost information and what drives these costs
at the activity level, supply chain managers have no visibility
regarding costs except at a very aggregate and unmanageable
level.
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CAPITAL
(equip related)
DIRECT MATERIAL
NON-WAGE RELATED
(e.g., supplies)
CAPITAL
(equip related)
DIRECT MATERIAL
NON-WAGE RELATED
(e.g., supplies)
CAPITAL
(equip related)
DIRECT MATERIAL
NON-WAGE RELATED
(e.g., supplies)
ACTIVITY EXAMPLES
MACHINES
MAKE PRODUCT,
MOVE PRODUCT,
SET-UPS
# POS
# Receipts
SUPPLIER
SUSTAINING
# Ponds
# Gallons
# Meters
SALES CALLS
ORDER HANDLING
FREIGHT
# Machine Hours
# Material Moves
# Set-Ups
Suppliers
Suppliers
BUSINESS
SUSTATINING
RELATED
ARBITRARY (for full absorption)
UNIT &
BATCH
LEVEL
# Advertisements
BRAND
SUSTAINING
PRODUCT/SERVICE
LINE SUSTAINING
UNIT &
BATCH
LEVEL
SUPPLIERRELATED
MACHINES
MAKE PRODUCT,
MOVE PRODUCT,
SET-UPS
SUPPLIER
SUSTAINING
# Ponds
# Gallons
# Meters
# Machine Hours
# Material Moves
# Set-Ups
# Advertisements
PRODUCT/SERVICE
LINE SUSTAINING
UNIT &
BATCH
LEVEL
SUPPLIERRELATED
CUSTOMER-RELATED
UNIT &
BATCH
LEVEL
SALES CALLS
ORDER HANDLING
FREIGHT
# Sales Calls
# Orders
# Shipments
# Machine Hours
# Material Moves
# Set-Ups
# Ponds
# Gallons
# Meters
UNIT &
BATCH
LEVEL
BUSINESS
SUSTATINING
RELATED
# Advertisements
BRAND
SUSTAINING
PRODUCT/SERVICE
LINE SUSTAINING
UNIT &
BATCH
LEVEL
SUPPLIERRELATED
# Shows
# Advertisements
# Shows
# Advertisements
Product/SKUs
CUSTOMER
SUSTAINING
PRODUCT &
SERVICE LINE
RELATED
SUPPLIER
SUSTAINING
Suppliers
Product/SKUs
CUSTOMER
SUSTAINING
MACHINES
MAKE PRODUCT,
MOVE PRODUCT,
SET-UPS
# POS
# Receipts
BUSINESS
SUSTATINING
RELATED
TRADE SHOWS
IMAGE ADVERTISING
BRAND/PRODUCT
RELATED WORK
BRAND/PRODUCT
ADVERTISING
FACILITIES COSTS
PURCHASES
RECEIPTS
# Sales Calls
# Orders
# Shipments
BRAND
SUSTAINING
# Shows
# Advertisements
RELATIONSHIP
MANAGEMENT
SALES CALLS
ORDER HANDLING
FREIGHT
UNIT &
BATCH
LEVEL
Suppliers
Suppliers
Product/SKUs
PRODUCT &
SERVICE LINE
RELATED
PURCHASES
RECEIPTS
# POS
# Receipts
# Sales Calls
# Orders
# Shipments
TRADE SHOWS
IMAGE ADVERTISING
BRAND/PRODUCT
RELATED WORK
BRAND/PRODUCT
ADVERTISING
FACILITIES COSTS
UNIT &
BATCH
LEVEL
CUSTOMER-RELATED
PURCHASES
RECEIPTS
RELATIONSHIP
MANAGEMENT
TRADE SHOWS
IMAGE ADVERTISING
BRAND/PRODUCT
RELATED WORK
BRAND/PRODUCT
ADVERTISING
FACILITIES COSTS
RELATIONSHIP
MANAGEMENT
CUSTOMER
SUSTAINING
PRODUCT &
SERVICE LINE
RELATED
UNIT &
BATCH
LEVEL
Customers
Figure adapted from Cokins, Gary (2001), Activity-Based Cost Management An Executives Guide: New York: NY: John Wiley & Sons, pp. 53. Used with permission.
Supply chain cost leaders were working to improve their understanding of activities; how activities are performed; the resources they use;
how they are coordinated across the organization; and how these activities affect the cost, quality, and timeliness of service to customers.
There is a growing realization that it is essential to manage activities. Understanding and managing costing activities is very different than
implementing a full blown activity-based costing (ABC) system.
Activity-based management (ABM) was used to identify the activities that occur, learn why they take place, and document how they are
accomplished. The purpose of analyzing costing activities is to improve work processes. Adopting ABM principles helps supply chain
managers develop a better understanding of work processes. Firms who participated in the research noted that the analysis required the
identification of the activities that occur, learning how they are performed, and documenting the ways they link within and across organizations.
10
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Landed costing
Life-cycle costing
Cost estimation
Cost-to-serve
Standard costing
Target costing
Kaizen costing
Completing a customer profitability analysis requires an understanding of how and why there are differences in the support
costs associated with serving a customer, group of customers, or
a particular distribution channel. By using this information, supply chain managers can design the right product mix and supply
chain strategy for various types of customers. Currently, customer
driven costs are often invisible to decision makers and thus do not
receive adequate management attention. The results of an activity-based customer profitability analysis produce dramatic shifts
from the profitability reported by traditional cost systems.
11
costs than their management counterparts in those firms. They attributed this knowledge to the work done in developing their standard
costs and in working to further reduce the time and cost required in performing these activities. They frequently worked with their customers or suppliers to reduce costs across both firms. These managers believed their cost systems and knowledge enabled them to gain a
competitive advantage over their competitors, who lacked this information.
Activity-based costing. The use of an activity-based approach to determine activity and process costs emerged as a consistent theme.
Manufacturing and distribution deal with a broad range of products and stock keeping units (SKUs). Managing this diversity requires a
more complex cost system, particularly since indirect and shared expenses often represent substantial portions of a firms total costs. The
primary value of ABC stems from its capability to more directly assign these costs.
Despite the effort required for implementation, ABC appears well suited for supporting supply chain costing. The use of multiple cost
drivers enables managers to distinguish between the direct and indirect costs and to more accurately determine how product volume or
other changes actually drive costs. Much of the complexity existing in supply chains is driven by the differences in products, customer
requirements, and supplier capabilities. The ability to discern how differences affect costs will require the use of multiple activities.
Landed costing. All of the firms participating in the research performed some form of landed cost analysis to study the costs of their
inbound supply chains. The analyses differed considerably in the level of detail and became considerably more complex further downstream in the supply chain. The landed cost captures the costs of freight and other activities performed to move product from origin to
final destination. Costs included in a landed cost analysis would include freight, quality, receiving, material handling, administration,
technology, and facility costs.
Kaizen costing. Kaizen costing supports continuous improvement and cost reduction for items currently in production and processes presently in use. Internal cost reduction targets are set and then reengineering and cost reduction efforts are employed to determine where
costs can be eliminated. ABC and landed costing are often used in conjunction with a Kaizen costing initiative. Every organization participating in our research was focused on finding ways to reduce their supply chain costs. Kaizen costing is simply a systematic approach
that is useful for achieving this objective.
cost improvement opportunities, and facilitates making the budget adjustments that are inevitable in a dynamic environment. It
helps managers determine if adequate capacity exists to complete
planned activities and to identify areas where capacity is significantly underutilized.
Target costing. Target costing and variations of target costing are
tools that companies are increasingly using to estimate and manage the cost of a new product or service before it is introduced.
A target cost is an estimate of the amount of cost that can be
incurred while allowing the firm to earn a required profit. The
market price is established first and the required profit margin
subtracted to get the target cost. Target costing includes all types
of costs (production, selling, and administrative), as well as all
life-cycle costs. Product and process design occur concurrently to
maximize cost reduction opportunities and the use of cross-functional teams that include outside entities within the value chain is
essential. Typically, achieving a target cost is not feasible without
creating collaborative relationships with all members of the supply
chain.
A major benefit firms gained from their target costing efforts was
enhanced process understanding and information relevant to the
many, ongoing organizational decisions. Target costing also makes
being a team player and becoming more tolerant of cost ambiguity essential. Both are issues of concern found in the research and
neither of these behavioral changes is easy.
Life-cycle costing. The importance of managing the cost of a service or process over its life is gaining broader acceptance. Firms
have to deal with a rapidly changing environment. Its now commonly accepted that the low bid supplier wins mentality of the
mass production era is no longer appropriate. Leading decision
makersespecially in firms with a cost mentalityrecognize
An activity-based budget focuses on the work required to
that considering all costs and revenues over a products life-cycle
complete a process or activity (such as loading a truck). This
is essential when making investment or procurement decisions that
information helps improve planning, identify areas that offer
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not be
retransmittedfuture
or redistributed
written time.
permission from the
influence
costs without
for some
12
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13
Step 5: Employ Strategies for Overcoming the Challenges Posed by Supply Chain
Costing
Supply chain professionals will need to overcome several major challenges during the journey to supply chain costing. The challenges
encountered by firms during their implementation efforts range from a lack of trust between trading partners to accounting systems that
failed to capture needed information. Although these challenges pose significant obstacles, managers can learn from strategies employed
by firms that have successfully overcome these challenges and made major strides along their journey.
Some challenges are primarily technical and can include failures to define or capture needed information, and an inability to make reasonable cost estimates (Figure 8). Although significant, supply chain managers can apply the costing strategies and tools that are being
successfully used elsewhere to help overcome their own technical challenges. The larger challenge lies in the ability to distribute improved
technical skills throughout the supply chain.
The most daunting challenges to improving supply chain costing are behavioral or cultural (Figure 8). These challenges are rooted in
many firms ingrained unwillingness to share sensitive cost information, the fear of an inequitable allocation of the resulting benefits and
burdens, and a basic lack of trust in the behavior of trading partners. These attitudes may exist internally among business segments or
functions, as well as between external trading partners.3 Movement toward achieving cost transparency across trading partners can sometimes be painfully difficult.
Finding ways to overcome the challenges associated with completing the supply chain costing journey remains an elusive objective. Our
research identified several strategies that leaders in the supply chain costing area were currently employing to cut across internal and
external barriers and establish communication and information links across trading partners (Figure 9). These strategies focus on enabling
managers to demonstrate how the exchange of cost information can produce a competitive advantage for the supply chain by eliminating
waste, aligning performance, and leveraging the unique competencies within each of the participating trading partners.
14
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summary
Firms approach supply chain costing in many different ways, use a variety of costing
methods and tools, and are generally aware that there is a great deal that they still need
to learn about supply chain costing. We found that a common definition of supply chain
management and costing does not currently exist among managers and across trading
partners. The lack of a shared vision affects the collection, assignment, and exchange of
cost information within and between firms. Although most firms did not possess good
information on the costs of processes that span the internal and external supply chain,
senior managers in leading-edge firms believed increased cost visibility would improve
their decision making. As a result, these firms have embarked on a journey toward
obtaining greater cost information regarding their supply chains.
Significant opportunities to improve supply chain costing and cost management exist in
most organizations. The Handbook, on which this article is based, provides numerous
illustrations of practices that supply chain managers have used in their efforts to improve
their ability to identify, measure, and use supply chain cost information. Our primary
purpose is to help supply chain managers increase their awareness of supply chain costing
fundamentals and assist them in selecting appropriate costing practices for measuring and
managing supply chain costs.
All of the management teams in the firms that participated in our research recognized the
need for greater cost knowledge, that many costs were driven by the behavior of their
trading partners, and that by managing supply chain costs a competitive advantage could
be obtained. The firms were moving in the same direction toward supply chain costing,
but were at different stages in their level of cost knowledge and tools employed. The steps
they were taking were similar, although the tools employed often differed based on the
problems being addressed or their position in the supply chain. These stages became the
basis for the segments of the supply chain journey described earlier.
Supply chain costing is still in its infancy and firms that move out aggressively towards
their supply chain costing journey right now are at a major advantage. Leading firms have
done a number of things right and its possible to learn from their experiences. Here are
some parting observations for those taking the first steps on their journey to improve supply chain costing.
The low hanging cost reduction fruit has largely been picked. Firms must look for new
opportunities outside the firm. This search will require a broader vision of costs and an
additional level of effort.
Rising energy prices and further globalization will intensify the focus on managing supply chain costs. Supply chain costing will become the platform for major breakthroughs
in supply chain management by helping managers identify the opportunities, determine
the value created, and sell new initiatives
The value of broad cost knowledge is not understood by many managers. There
remains a culture of not looking outside of the firm for opportunities to drive cost
reductions or improve performance. The true value of supply chain management is not
realized due to the inability to capture costs across trading partners.
Supply chain cost management is not as well understood as many believe, especially by
smaller customers and suppliers in many supply chains.
Common definitions of the supply chain and supply chain costing are essential.
Managers must also have a solid understanding of the environment, organizational
strategies, and the types of production processes being used.
Managers need to instill a cost conscious culture in their firms. Costing is, in itself, a
core competency which can yield competitive advantage. Cost information useful for
decision making takes many forms and must focus on both direct and indirect costs.
Supply chain costing is not a single costing technique. It is a broad term that encompasses many different costing techniques for expanding cost visibility across the supply
chain.
Endnotes
1 Seuring, Stefan (2002), Supply Chain Costing,
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15
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