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Chapter 4: The cost analysis of the outsourcing of supplyings with the A.B.C.: the case Unitec Gmbh

4.3. The costs of the process of inner supplying

Before proceeding to the definition and the assessment of the costs of the activities that re-enter in the process of inner supplying, it is necessary to describe the characteristics essential of the society considered necessary in order to set up the entire job.
The entire volume of purchase of materials catches up the amount of 30.000.000 to the year.
Of these 6.000.000 they are reported to the materials of you wrap B and C correspondents to 20% of the entire volume of purchase.
It is possible to calculate the medium value of the goodses acquired equal to 3.500? for a volume of approximately 8.570 pieces of material to the year.
Considering approximately 260 work days to you in a year we medium have a need of approximately 33 pieces of material to the day.
The regarding units the supplying process occupy the following number of persons:

In one first phase, second the principles of the ABC, come calculated the costs of the resources consumed for the supplying process.
They come taken in consideration four types of costs: All these costs are brought back in the following table;

 

Unit of production

Purchases

Warehouse

Accounting

Administration

Staff

1.000.000,00

250.000,00

200.000,00

150.000,00

200.000,00

Amortizations structures and blot some

1.400.000,00

25.000,00

100.000,00

25.000,00

25.000,00

Energy and Consumption materials

250.000,00

5.000,00

15.000,00

25.000,00

25.000,00

Others

155.000,00

140.000,00

130.000,00

55.000,00

55.000,00

Sum

 € 2.805.000,00

 €420.000,00

 € 445.000,00

 € 255.000,00

     305.000,00


Table 4.1: Structure of the costs of the society Unitec customer

Naturally these costs regard not only the activities for supplying but other asset.
In order to trace the part of the costs to charge to supplying, percentage must be calculated the quota reported to the single activities of supplying in relationship with all the working hours of every unit.
It is necessary therefore to decide, for an optimal time, allocation of cost of the single microactivities been involved in the process.
To such purpose we have used a module for the measurement of the times previously written up through one measurement directed in company.
For the calculation of the percentage to charge to the activities (Resource Cost Driver) we have considered the relationship between time used for the activity, and all the working hours available in the unit.
The formula analytics of the resource cost driver is following:

Time of activity (in minuteren) x Frequency of activity to the day
---------------------------------------------------------------------
Hours of job x 60 Min x Turns of job x Number of persons for turn

All the values will be approximate you to two figures after the virgola for reasons of simplification of the calculations.
The tables that will follow will illustrate the times and the quotas percentages of the microactivities carried out from several the units in reference to the supplying process.
As far as the production unit as an example the percentage reported to the verification of the need of the materials is equal to:

in the same way percentage as far as the demand of purchase order (RDO is calculated the quota), the demand of approval, the approval and the emission of the demand of purchase.
As far as the activity of prompt it is telephone it is for means fax, this hard in average five minuteren and has place two times to the day.
From that it turns out:

Demand for material

Time (in minuteren)

Quota Percentage

Need of material

5

0,57%

Demanded formulation RDO

4

0,46%

Demand approval

2

0,23%

Approval

2

0,23%

Emission RDO

9

1,03%

You speed up telephone

5

0,03%

Sum

27

 2,55%


Table 4. 2: times and quotas percentages of the activity of demand for material (inner process)

In other way the unit is behaved acquires.
The activity of reception of the hard material demand for altogether 35 minuteren and is an activity that is repeated only once to the day, for which:


the construction and the emission of the order are given give:

the reason of that is due to the fact, than from one demanded medium of 33 articles from part of the production unit, the unit purchases constructs and emits 22 ordinazioni accorpando some articles in an only ordinazione.
These values are of reference also as far as other asset ad.eccezione.del so-called disturbance of process.
The prompt one of the suppliers through fax hard three minuteren and has place to the day once, while, for hard telephone four minuteren and has place two times to the day.
Therefore:

Ordinazione

Time (in minuteren)

Quota Percentage

To receive the RDO

35

0,91%

To emit the order

12

6,88%

To demand Confirmation

5

2,86%

To distribute copies

3

1,72%

To record ordinazioni

4

2,29%

To speed up the suppliers

7

0,29%

Sum

66

14,95%


Table 4. 3: times and quotas percentages of the ordinazione activity (inner process)

As far as the warehouse , the reception activity goodses repeats in average twenty times from which:


The control of the goods happens for every tidy article:

Eventual clarifications with the suppliers medium have the duration of twelve minuteren, while the clarifications with the unit petitioner the material last in average five minuteren and they are repeated once of usual to the day, from which:

Reception goodses

Time (in minuteren)

Quota Percentage

Acceptances of goods

12

7,14%

Controls of goods

4

3,93%

Clarifications with suppliers

17

0,51%

Sum

33

11,58%


Table 4. 4: times and quotas percentages of the reception activity goodses (inner process)

In accounting the activity of reception of the invoices hard altogether 25 minuteren.
Of these 20 minuteren for the division and the distribution of the mail and the fax in entrance are necessary.
For which:


Moreover:

for which the percentage of loading he is equal to:
5,42%

The clarifications for the not consistent invoices last 8 minuteren and are repeated three times to the day:

Control of the invoices

Time (in minuteren)

Quota Percentage

Reception invoices

25

5,42%

Approval invoices

3

2,75%

Management not consistent invoices

8

1,00%

Sum

36

9,17%


Table 4. 5: times and quotas percentages of the control activity invoices (inner process)

For the activities reported to the administration are worth following calculates:

Payment invoices:

Approval invoices:

Management not consistent invoices:

Payment invoices

Time (in minuteren)

Quota Percentage

Payment invoices

26

19,86%

Recording invoices

5

3,82%

Clarifications with the banks

15

1,04%

Sum

46

24,72%


Table 4. 6: times and quotas percentages of the activity of payment of the invoices (inner process)

 


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