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1、Weygandt_2ndEd._CH051/22/0910:00AMPage166CHAPTER5Activity-BasedCostingSTORAGESOLUTIONSRONAINC.washavingdifficultyaccountingforthecostsofitswarehousinganddistribution.SotheBoucherville,Quebec–baseddistributorandretailerofhardware,homeimprovement,andgardeningsuppliesintroducedanactiv
2、ity-basedcostingsystemtokeepbettertrackofitsroute-to-marketcosts.“Thecostsarereallocatedtotheproductbasedonthecharacteristicsofeachproductandtheactivitiesrequiredtocompleteanorder,”saysRONA’scontrollerfordistribution,MartinBeauregard,CMA.Thevalueoftheproductinsideacar-tonhaslittleb
3、earingonthecosttoshipit;itdependsontheprocessrequired.Forexample,electricsawsarestoredat40casesperpallet,whichtakesuponecubicmetreofspace.Withitsnewsystem,RONAcandeterminethatitcosts,say,$40percubicmetreperyear—or$1percase—tostorethisproduct.Butwith36,000stock-keepingunits(SKUs)ini
4、tswarehouse,28separateprocesses,morethan3,000vendors,andaround700stores,thetaskofallocatingcoststhisspecificallywasnotaccomplishedeasily.RONAdivideditsstorageop-tionsintoseveralsectors,withtheactivitiesforeachsectorhavingdifferentcosts.Forexample,storageintheyardischeaperthaninthew
5、arehouse.Alsosomeproductsrequiremorelabourandtakemoretimetohandlethanothers.Bybreakingdownthisinformationandassigningcoststoit,thecompanywasabletodeterminetheactualcostrequirementsforeachproduct.“Inthepast,weallocatedthecostsonanoverallbasis,”Mr.Beauregardex-plains.“Weknewouraverag
6、ecostsforeverysector.EveryproductwasXper-cent,sowewereusingthatpercentage.”But,sincesomeproductsrequiremoremanipulationthanothers,thecompanyknewtheseaveragesdidnotprovideac-curatemeasurements.Withvalue-chainanalyticssoftware,RONAcanrunsimulationsthatpushtheproductsthroughdifferents
7、upplychannelsandthendecidewhichisthemostcost-effective.Usuallysuppliersprefertoshiptheirproductsthroughtheirware-house,butitmaybelesscostlytosendproductsdirectlytoretailoutlets.Thesoftwarewillconfirmthecostforeachchannel.Byconnectingthisinformationwiththecostofacquisitionforeachcha
8、nnel,RONAcandeterminewhich
