Evaluation of the cost drivers and allocation framework in outbound logistics of the fast-moving consumer goods industry

Abstract

The fast-moving consumer goods industry is a complex trading environment, with many companies experimenting with various ways to increase profit. Outbound logistics, as an integrated concept within supply chain management, remains a key focus area for companies due to the high costs involved. The reality, however, is that often companies do not understand the outbound logistics cost drivers, and hence the profitability of current (let alone new) channels, regions, products, and customers. This is simply due to insufficient information being available from traditional accounting statements. The study evaluates the outbound logistics cost drivers of the South African fast-moving consumer goods industry, and describes an outbound logistics cost allocation framework.

Die vinnig bewegende verbruikergoedere (VBV) industrie is 'n komplekse handelsomgewing waar menigte maatskappye eksperimenteer met verskeie metodes om winsgewendheid te verbeter. Uitgaande logistiek, as 'n geïntegreerde konsep as deel van vervoerkanaal-bestuur, bly 'n belangrike fokusarea vir maatskappye weens die hoë koste daaraan verbonde. Die realiteit is egter dat maatskappye dikwels nie die dryfveer van logistieke koste verstaan nie, en dus ook nie die winsgewendheid van huidige (of nuwe) kanale, streke, produkte en kliënte nie. Dit is bloot as gevolg van onvoldoende inligting beskikbaar vanaf tradisionele rekeningkundige state. Die studie evalueer dus die uitgaande logistieke kostebestuurders van die Suid-Afrikaanse VBV-industrie en beskryf 'n uitgaande logistieke koste toekenningsraamwerk.