Cost to Serve and Customer Selection

2017 ◽  
pp. 57-74
Author(s):  
Wing Sun Li
Keyword(s):  
Cost To Serve

Pengukuran Kinerja Supply Chain Menggunakan Supply Chain Operation Reference (Scor®) (Studi Kasus Koperasi Baitul Qiradh Baburrayyan)

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Raysa Aleyzia ◽  
Hasan Yudie Sastra
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Six Sigma ◽  
Green Beans ◽  
Chain Management ◽  
Total Cost ◽  
Target Value ◽  
Chain Operation ◽  
Cost To Serve ◽  
Supply Chain Operation

Manajemen supply chain yang tidak maksimal akan mempengaruhi kinerja suatu perusahaan. Di Aceh Tengah terdapat suatu koperasi yaitu Koperasi Baitul Qiradh (KBQ) Baburrayyan yang sudah menerapkan manajemen supply chain. Koperasi ini bergerak di bisnis perdagangan biji kopi (green bean). Penelitian ini bertujuan untuk mengukur kinerja supply chain dari KBQ Baburrayyan. Metode yang digunakan adalah SCOR® dengan praktik perbaikan Convergence of SCOR® with Lean and Six Sigma. Target kinerja yang diperoleh untuk total cost to serve adalah sebesar 94,71% dari nilai target 65,00% dan untuk return on supply chain fixed asset adalah sebesar 1,60 dari nilai target 2,50. Hasil yang diperoleh dari penggunaan praktik tersebut adalah terdapat 8 akar penyebab waste di antaranya kurangnya tenaga pengawas, training/briefing belum maksimal, kurangnya kepedulian tentang pentingnya K3, layout yang kurang efisien, belum adanya unit penyuluhan, alat yang masih sederhana, pekerjaan yang monoton, dan tidak dilarang secara tegas.   Supply chain management that is not optimal will affect the performance of a company. In Central Aceh there is a cooperative namely Koperasi Baitul Qiradh (KBQ) Baburrayyan which has implemented supply chain management. This cooperative is engaged in the business of trading in green beans. This study aims to measure the supply chain performance of KBQ Baburrayyan. The method used is SCOR® with the practice of improving Convergence of SCOR® with Lean and Six Sigma. The performance target for total cost to serve is 94.71% of the target value of 65.00% and the return on supply chain fixed assets is 1.60 of the target value of 2.50. The results obtained from the use of the practice are that there are 8 root causes of waste including lack of supervisors, training / briefing is not maximal, lack of concern about the importance of K3, inefficient layouts, absence of extension units, simple tools, monotonous work, and not strictly prohibited.

Optimizing 3PL service delivery using a cost-to-serve and action research framework

2007 ◽  
Vol 45 (1) ◽  
pp. 83-101 ◽  
Author(s):  
Anthony Ross ◽  
Vaidyanathan Jayaraman ◽  
Powell Robinson
Keyword(s):  
Action Research ◽  
Service Delivery ◽  
Research Framework ◽  
Cost To Serve

The Cost‐to‐Serve Method

1998 ◽  
Vol 9 (1) ◽  
pp. 69-84 ◽  
Author(s):  
Alan Braithwaite ◽  
Edouard Samakh
Keyword(s):  
Cost To Serve ◽  
The Cost

scholarly journals Custos Para Servir E Rentabilidade De Clientes Em Uma Empresa De Desenvolvimento De Softwares

2019 ◽  
Vol 14 (2) ◽  
pp. 1-16
Author(s):  
Fabiana Frigo Souza ◽  
João Victor Krummenacher Marçal ◽  
Valdirene Gasparetto
Keyword(s):  
Cost To Serve

Este estudo teve como objetivo verificar como a análise de custos para servir (cost-to-serve) pode contribuir para a identificação da rentabilidade de clientes de uma empresa de desenvolvimento de softwares para empresas contábeis. Realizou-se pesquisa descritiva com abordagem qualitativa, por meio de estudo de caso, no qual as informações foram coletadas mediante acesso aos bancos de dados da organização e conversa com os colaboradores. A empresa, com cerca de 150 colaboradores nas atividades corporativas e da matriz e possui três Linhas de sistemas: Linha V, produto maduro - principal produto da empresa; Linha U - mais recente e ainda em desenvolvimento; e Linha W - complementar às demais. Constatou-se que aproximadamente 80% dos clientes da Linha V, atendidos pela matriz, são considerados lucrativos, enquanto os demais 20% são clientes não lucrativos, considerando o alto nível de serviço que exigem ou preços que são praticados pela empresa para estes clientes. Identificou-se que 40% dos clientes, os mais rentáveis, geram 100% do lucro da empresa; os 40% com rentabilidade intermediária geram outros 25%, enquanto os menos rentáveis (ou não rentáveis) consomem os 25%. Assim, a partir dos resultados do estudo, foi possível verificar a contribuição da análise de custos para servir na identificação das diferenças de rentabilidade entre os clientes da organização, possibilitando o desenvolvimento de estratégias em relação as diversos perfis de clientes, definindo ações que visem a melhoria dos resultados da empresa.

scholarly journals Analisis Cost-To-Serve Dan Customer Profitability Dengan Time-Driven Activity-Based Costing

2020 ◽  
Vol 8 (1) ◽  
pp. 21-33
Author(s):  
Edwina Meilani Hartono
Keyword(s):  
Cost Driver ◽  
Activity Based Costing ◽  
Customer Profitability ◽  
Total Cost ◽  
Cost To Serve

Cost-to-serve adalah pendekatan yang paling penting bagi customer, produk, dan bagaimana mengelolanya dengan biaya yang sesuai. Cost-to-serve menargetkan aspek efisiensi, bauran produk, dan rasionalisasi dalam manajemen customer. Banyak entitas hanya menyadari pendapatan yang dihasilkan setiap customer dan tak mengetahui berapakah biaya yang dikeluarkan guna menjalin hubungan dengan customer. Penelitian ini menjembatani kesenjangan ini dengan mengidentifikasi penggunaan informasi cost-to serve dan analisis profitabilitas customer. Penelitian dilakukan dengan metode case study dan pendekatan kualitatif. Total cost-to-serve bisa didapatkan dengan mengalikan cost driver rate dan tingkat penggunaan aktivitas actual untuk tiap customer. Ada enam customer yang tidak menguntungkan atau menghasilkan customer loss dengan empat pabrik dan dua orang sesama distributor dengan rata-rata satu kali transaksi. Keputusan strategis mengenai pemilihan customer yang tepat bagi PT X yaitu: (1) Menerapkan diferensiansi harga ketika sepi proyek karena penjualan PT X bersifat musiman dan (2) Membuat kerjasama dengan ekspedisi untuk memaksimalkan penjualan ke luar kota karena strategi untuk melayani pembelian ke luar kota adalah strategi yang menguntungkan.

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