CRM CEM SCM : ABC

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CRM CEM ??? SCM ????????????????
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Greater Focus on the Customer (Customer
Satisfaction Is Priority One) Greater Integration
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Key Theme in Newly Evolving Management Approach
1. Key Success Factors - Cost
- Time - Quality -
Innovation 2. Total Value Chain Analysis 3.
Dual Internal / External Focus 4. Continuous
Improvement
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Supply Chain Community
Each of these supply chains represents a subset
of the total supply chain. Each of these links
connects the supplier to their users.
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Customer Relationship Management (CRM) Supplier
Relationship Management (SRM)
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Technology Has Changed Operating Cost Structures
Overheads
Significant drop in of labor costs but
major increase in overheads
Overheads
Materials
of Production Costs
Materials
Labour
Labour
1970s
2000s
Traditional Cost Systems Focus Mostly on
Labor Costs
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Activity Based Costing
Activities Consume ResourcesandProducts
Consume Activities
Hence, it is these activities that are
ought to be recorded as cost in the
account.
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ABM Model
Cost Dimension
Resources
Resources Drivers
Process Dimension
Activities
Performance Measures
Driver Analysis
Why?
How Well?
What?
Activity Drivers
Cost Objects
- Product - Customers - Suppliers - Distribution
Channels
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????????????????? ABC
1. ????????????????? 2. ??????????????????????
? 3. ????????????????????? 4.
???????????????? Cost Driver 5.
?????????????? Cost Objects
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Value - Added Attributes
Value Added Non-Value Added
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Definition Value Added
Those minimum activities that are absolutely
essential to the production of the part. Value
added steps are those that usually change
the physical product in some way.
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Direction Value Added
Improve effectiveness of all value added
activities. Reduce or eliminate all non-value
added activities.
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Definition Non-Value Added
All other activities.
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Five major activities are often cited as
wasteful and unnecessary 1.
Scheduling 2. Moving 3. Waiting
4. Inspecting 5. Storing
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Activity management can reduce costin 4 ways
1. Activity Elimination 2.
Activity Selection 3. Activity Reduction
4. Activity Sharing
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70 ????????? ?????????????????
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????????????????? 5.56 ?????????? ???????????????
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????????????????? 40
????????? ?????????????? ????????????????????
??? 100 ?????????????
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????????????????????????????????????? 200,000
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400,000 2 ?????????? 200,000
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Customer Profitability Analysis Customer Lifetime
Value Supplier Profitability Analysis Distribution
Channel Profitability Analysis
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????????? CRM ???????

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• ????????????????????????- ????????????-
  ???????????????????????- ??????????????
• ?????????????????-?????? ????????????
• ???????????????????????????????????

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Customer Profitability Analysis
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Focus of Customer Account Profitability (CAP)

• 1. Individual Customers
• 2. Groupings of Customers
• - Grouping by Revenues
• - Size of Average Transactions
• - Number of Transactions
• - Time since the Business Association
  Began etc.

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Focus of Customer Account Profitability(CAP)(Cont.
)

• 3. Distribution Channels
• - Major Chain Customers
• - Large Retail Stores
• - Independent Retail Stores
• - Corporate Accounts
• - Direct Mail Accounts

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Why use Customer Profitability Analysis?

• 1. Revenue Differences
• 2. Cost Differences (Downstream Functions)
• 3. Differences in Distribution Channels
• 4. Differences in Customer Service Levels

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Identifying Diversity in Varying Cost-to-Serve
Customers
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Integrating Activity-Based Costing and Balanced
Scorecard Methodologies
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Challenges in Developing Customer Profitability
Information

• How to develop reliable customer revenue and
  customer cost figures.
• How to recognize future downstream costs of
  customers.
• How to incorporate a multiperiod horizon into
  the analysis.
• How to recognize different drivers of customer
  costs.

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Profile of Customer Groupings
Panel A Large
Midsize Small
Panel B Large
Midsize Small
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• Average number of units sold per order large
  100,250 / 133 754 midsize
  58,544 / 845 69 small 117,406 /
  5,130 23
• Percentage of units sold that are embroidered
  large 5,959 / 100,250 5.9
  midsize 6,490 / 58,544 11.0
  small 29,394 / 117,406 25.0
• Percentage of units sold that are dyed large
  20,536 / 100,250 20.5 midsize
  9,935 / 58,544 17.0 small 12,328 /
  117,406 10.5
• Average selling price per unit sold large
  308,762 / 100,250 3.08 midsize
  183,744 / 58,544 3.14 small
  318,024 / 177,406 2.71

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Customer Profitability Analysis of Large Customers
PANEL A Ranked on Revenues
PANEL B Ranked on Operating Income
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Percent of Operating Income
Percent of Revenues
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Panel A Traditional Viewpoint
Panel B Traditional Viewpoint with Lifetime
Responsibility
CUSTOMER PROFITABILITY
Environmental Costs and Costs of
Other Downstream Responsibilities
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Panel C Extended Value Chain Viewpoint
REVENUE
Customer Costs
Supplier Costs
CUSTOMER PROFITABILITY
Panel D Long-Term Customer Relationship
Viewpoint
CUSTOMER PROFITABILITY
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Customer Costing Cost Distortion
Large
Customer Ten Smaller Customers Units
purchased 500,000

500,000 Orders placed
2
200 Manufacturing cost
3,000,000
3,000,000 Order - filling cost allocated
303,000
303,000 Order Cost per Unit
0.606
0.606 Order-filling capacity is purchased
in blocks of 45, each block costing 40,400
variable order-filling activity costs are 2,000
per order. The activity capacity is 225 order
thus, the total order-filling cost is (5 x
40,400) (2,000 x 202) 606,000. This
total is allocated in proportion to the units
purchased thus, the large customer receives half
the total cost.
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Customer Lifetime Value (CLV) requires that costs
be measurable across four dimensions

• Cost to Acquire
• Cost to Provide
• Cost to Serve
• Cost to Retain

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Customer Lifetime Value-Cost Dimensions
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???????? Cost to Acquire

• Advertising
• Marketing
• Direct Mail
• Telesales
• Proposal or Bid Development
• Direct Sales Activities

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???????? Cost to Provide
- Cost to Build or Assemble Products or to
Deliver Services
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???????? Cost to Serve

• Service Provisioning
• Customer Service
• Billing
• Warehousing
• Distribution
• Accounts Receivable Management
• Customer Hotline Support
• Dedicated Account Service Teams

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???????? Cost to Retain

• Cost of Relationship Building
• Cross Sales Campaign
• Customer Incentive

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ABM Cost Management Methodology-Cost Flow
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Using Activity-Based Pricing (ABP) to Transform
Customer Relationships

• Process Improvements
• Pricing Decisions Customized Pricing Policies
• - Motivate more efficient behavior of both
  suppliers and customers
• - Mediate the demand for services between
  suppliers and customers
• - Transform unprofitable relationships into
  profitable ones
• 3. Relationship Management

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Data for Supplier Costing Example
I. Activity Costs Activity
Component Failure/Late Delivery
Process Failure Reworking products
200,000
40,000 Expediting products
50,000
10,000 II. Supplier Data

Fielding electronics
Oro limited
X1Z
Y2Z X1Z
Y2Z Unit purchase price
10 26 12
28 Units purchased
40,000 20,000
5,000 5,000 Failed units
800
190 5 5
Late shipments
30 20 0
0
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Reworking rate 200,000/1,000 200
per failed component (800 190 5
5) Expediting rate 50,000/50 1,000
per late delivery (30 20)
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Supplier Costing




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Standard Approach to Channel Profitability
Allocations based on standard costs or net
revenue.
SGA Expenses
SGA Expenses
SGA Expenses
Based on standard costs and product mix
sold thru channel.
SGA Expenses
Product Costs
Product Costs
Product Costs
Product Costs
Total Cost Structure
Channel A
Channel B
Channel C
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ABC Approach to Channel Profitability
Product costs allocated to distribution
channels by volume mix.
Product A
Product B
Product B
Product A
Product A
Product C
Product C
Activity Costs
Product B
Product D
Product D
Product C
Product C
Product E
Product E
Product F
Product F
Product F
Material Costs
Product F
Total Cost Structure
Product Related Cost
Channel A
Channel B
Channel C
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Distribution Channel Profitability Analysis
Developing Accurate Channel and Customer Cost 1.
Separate the organizations cost structure into
activity costs and nonactivity costs. 2.
Identify the cost behavior of all activity and
nonactivity costs. 3. Trace these costs to
the individual products, channels, and
customers. 4. Translate the product, channel,
and customer cost elements into a total cost
view for the business.
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SCM Approach to Channel Profitability
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Cost Behavior of Activity Costs and Nonactivity
Costs
Product Related Channel Related
Customer Related
Activity Costs

• Schedule Production
• Setup and Changeover for Machine A
• Test Quality Parameters
• Maintain Equipment
• Material Costs
• Royalties

• Attend Trade Shows
• Order/invoice Processing
• Sales Force
• Telemarketing
• Advertising Brand A
• Arrange for Shipping
• Trade Discounts
• Freight

• EDI and Computer Interfaces to Customer
• Special Shipping and Handling Requests
• Collect Bad Debt
• Technical Support for Customer A
• Prepare/Deliver Annual Sales Bid
• Bad Debt Expense
• Customer Rebates

Nonactivity Costs
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Activity Costs of Non-EDI Order Processing
Activity Tracing Factor
Number of Order Lines
Non-EDI Order Processing
Channel A 78,140 123,045 Channel
B 208,358 328,095 Channel C 146,002 229,903 Total
432,500 681,043
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