Analysis of distribution costs at Fissler Holz Gruppe GmBH / Marc Wouters.

Format:

Book

Author/Creator:

Wouters, Marc, author.

Series:

SAGE Business cases.

SAGE Business cases

Language:

English

Subjects (All):

Distribution (Economic theory)--Case studies.

Distribution (Economic theory).

Analysis of variance--Case studies.

Analysis of variance.

Physical Description:

1 online resource : illustrations.

Place of Publication:

London : Institute of Management Accountants, 2024.

Summary:

This case addresses cost variance analysis for distribution activities and includes nested mix variances. The distribution activities take place in a network with multiple production plants, warehouses, and customer locations, using several transportation modes and multiple carriers for each of these modes. The total static-budget variance is decomposed into four primary variance categories: volume variance, customer mix variance, distribution mix variances, and carrier charge variances. These variances show the impact on distribution costs of actual vs. budget differences regarding the total volume distributed, the mix of customer locations served, the mix of plants and warehouses used for sourcing customer demand, the mix of transportation modes (for example, rail vs. truck) and carrier companies used to deliver products to customers, the efficiency of using loads, and the rates invoiced. Students learn about the variance analysis method that was used in one company and apply it in the focal company Fissler Holz Gruppe (FHG). They also creatively develop refinements of the method and discuss the role of variance analysis in a broader cost-management context.

Notes:

Description based on XML content.

ISBN:

1-0719-4551-3

9781071945513

OCLC:

1417358488