The prompt ones come once carry out every two days to you for which.
Chapter 4: The cost analysis of the outsourcing of supplyings with the A.B.C.: the case Unitec Gmbh
4.4.2 The costs of the externalization of the process of supplying without the participation of the unit acquire.
From the 2002 customer it has chosen to put into effect a shape of outsourcing in which the unit it
acquires does not have to be taken care of supplying of the materials of you wrap B and C.
This situation will be analyzed in this paragraph.
In the phase of demand for material from part of the unit production the
first activities remain immutate. They only differ after the approval of the demand of order.
In the following table the times of the activity are equal to the previous situations, but the frequency of the emission of
the demand and the prompt ones of the unit acquires is reduced respective to 6,6 and 0,4 times to the day since regards only
the purchases of wraps Consequently the quotas percentages of the costs turns out from the following table:
|
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% |
|
RDO(fascia Emission To) |
9 |
0,21% |
|
You speed up telefonici(fascia To) |
5 |
0,01% |
|
Sum |
27 |
1,71% |
For the purchases of wrap B and C, supplying it does not demand no activity of the unit that is acquires, because the production unit receives the task of being in relation directed with the only supplier of material of wraps B and C, the Unitec.
The production unit therefore supplies to the activities: emission of the order, demand confirmation, distribution of the copies to the accounting, recording of the ordinazioni and prompt to the Unitec.
These activities come carried out in average two times to the day so that it turns out:
time to the day, for which:
|
Ordinazione (wraps B and C) |
Time (in minuteren) |
Quota Percentage |
|
To emit the order |
15 |
0,10% |
|
To demand Confirmation |
5 |
0,03% |
|
To distribute copies |
3 |
0,02% |
|
To record ordinazioni |
4 |
0,03% |
|
To speed up the Unitec GmbH |
4 |
0,01% |
|
Sum |
31 |
0,19% |
In the ulterior course of the analysis it will come evidenced only the containing line the sum of the activities, and will come called "Ordinazioni in Outsourcing".
Moreover it will be inserted in the table of demand for material in how much represents an additional activity of the production unit.
The activities of supplying of the unit purchases regard solos produced of wrap To, for which they are characterized from one lower frequency.
The activity of reception of the demand once happens every five days, for which:
|
Ordinazione |
Time (in minuteren) |
Quota Percentage |
|
To receive the RDO |
35 |
0,18% |
|
To emit the order |
12 |
1,38% |
|
To demand Confirmation |
5 |
0,57% |
|
To distribute copies |
3 |
0,34% |
|
To record ordinazioni |
4 |
0,46% |
|
To speed up the suppliers |
7 |
0,06% |
|
Sum |
66 |
2,99% |
The regarding activities the warehouse , the accounting and the administration do not endure variations regarding the outsourcing of supplyings practiced with the participation of the unit acquire, for which, the percentages of loading remain invariate.
The classification of the costs can happen endured.
As of customary I associate before the costs of the staff to the single activities.
|
Costs for the staff |
Quota Percentage |
Costs of the activity |
Activity |
|
Unit of production: |
0,57% |
€ 5.700,00 |
Need of material |
|
1.000.000 |
0,46% |
€ 4.600,00 |
Demanded formulation RDO |
|
|
0,23% |
€ 2.300,00 |
Demand approval |
|
|
0,23% |
€ 2.300,00 |
Approval |
|
|
0,21% |
€ 2.100,00 |
Emission RDO |
|
|
0,01% |
€ 100,00 |
You speed up telephone |
|
|
0,19% |
€ 1.900,00 |
Ordinazioni in Outsourcing |
|
|
1,90% |
€ 19.000,00 |
Sum for the activity: demand for material |
|
Unit of purchase: |
0,18% |
€ 450,00 |
To receive the RDO |
|
250.000 |
1,38% |
€ 3.450,00 |
To emit the order |
|
|
0,57% |
€ 1.425,00 |
To demand Confirmation |
|
|
0,34% |
€ 850,00 |
To distribute copies |
|
|
0,46% |
€ 1.150,00 |
To record ordinazioni |
|
|
0,06% |
€ 150,00 |
To speed up the suppliers |
|
|
2,99% |
€ 7.475,00 |
Sum for the activity: Ordinazione |
|
Warehouse |
5,00% |
€ 10.000,00 |
Acceptances of goods |
|
200.000 |
2,71% |
€ 5.420,00 |
Controls of goods |
|
|
0,26% |
€ 520,00 |
Clarifications with suppliers |
|
|
7,97% |
€ 15.940,00 |
Sum for the activity: Reception goodses |
|
Accounting: |
1,55% |
€ 2.325,00 |
Reception invoices |
|
150.000 |
0,56% |
€ 840,00 |
Approval invoices |
|
|
0,42% |
€ 630,00 |
Management not consistent invoices |
|
|
2,53% |
€ 3.795,00 |
Sum for the activity: Control Invoices |
|
Administration: |
4,02% |
€ 8.040,00 |
Payment invoices |
|
200.000 |
0,77% |
€ 1.540,00 |
Recording invoices |
|
|
1,04% |
€ 2.080,00 |
Clarifications with the banks |
|
|
5,83% |
€ 11.660,00 |
Sum for the activity: Payment Invoices |
Hour it must allot the costs for the amortizations structures and blots some:
|
Stutture amortizations and Blot some |
Quota Percentage |
Costs of the activity |
Activity |
|
Unit of production: |
0,57% |
€ 7.980,00 |
Need of material |
|
1.400.000 |
0,46% |
€ 6.440,00 |
Demanded formulation RDO |
|
|
0,23% |
€ 3.220,00 |
Demand approval |
|
|
0,23% |
€ 3.220,00 |
Approval |
|
|
0,21% |
€ 2.940,00 |
Emission RDO |
|
|
0,01% |
€ 140,00 |
You speed up telephone |
|
|
0,19% |
€ 2.660,00 |
Ordinazioni in Outsourcing |
|
|
1,90% |
€ 26.600,00 |
Sum for the activity: demand for material |
|
Unit of purchase: |
0,18% |
€ 45,00 |
To receive the RDO |
|
25.000 |
1,38% |
€ 345,00 |
To emit the order |
|
|
0,57% |
€ 142,50 |
To demand Confirmation |
|
|
0,34% |
€ 85,00 |
To distribute copies |
|
|
0,46% |
€ 115,00 |
To record ordinazioni |
|
|
0,06% |
€ 15,00 |
To speed up the suppliers |
|
|
2,99% |
€ 747,50 |
Sum for the activity: Ordinazione |
|
Warehouse |
5,00% |
€ 5.000,00 |
Acceptances of goods |
|
100.000 |
2,71% |
€ 2.710,00 |
Controls of goods |
|
|
0,26% |
€ 260,00 |
Clarifications with suppliers |
|
|
7,97% |
€ 7.970,00 |
Sum for the activity: Reception goodses |
|
Accounting: |
1,55% |
€ 387,50 |
Reception invoices |
|
25.000 |
0,56% |
€ 140,00 |
Approval invoices |
|
|
0,42% |
€ 105,00 |
Management not consistent invoices |
|
|
2,53% |
€ 632,50 |
Sum for the activity: Control Invoices |
|
Administration: |
4,02% |
€ 1.005,00 |
Payment invoices |
|
25.000 |
0,77% |
€ 192,50 |
Recording invoices |
|
|
1,04% |
€ 260,00 |
Clarifications with the banks |
|
|
5,83% |
€ 1.457,50 |
Sum for the activity: Payment Invoices |
The costs of the energy consumptions and materials are evidence to you in the following table:
|
Material energy and consumption |
Quota Percentage |
Costs of the activity |
Activity |
|
Unit of production: |
0,57% |
€ 1.425,00 |
Need of material |
|
250.000 |
0,46% |
€ 1.150,00 |
Demanded formulation RDO |
|
|
0,23% |
€ 575,00 |
Demand approval |
|
|
0,23% |
€ 575,00 |
Approval |
|
|
0,21% |
€ 525,00 |
Emission RDO |
|
|
0,01% |
€ 25,00 |
You speed up telephone |
|
|
0,19% |
€ 475,00 |
Ordinazioni in Outsourcing |
|
|
1,90% |
€ 4.275,00 |
Sum for the activity: demand for material |
|
Unit of purchase: |
0,18% |
€ 9,00 |
To receive the RDO |
|
5.000 |
1,38% |
€ 69,00 |
To emit the order |
|
|
0,57% |
€ 28,50 |
To demand Confirmation |
|
|
0,34% |
€ 17,00 |
To distribute copies |
|
|
0,46% |
€ 23,00 |
To record ordinazioni |
|
|
0,06% |
€ 3,00 |
To speed up the suppliers |
|
|
2,99% |
€ 149,50 |
Sum for the activity: Ordinazione |
|
Warehouse |
5,00% |
€ 750,00 |
Acceptances of goods |
|
15.000 |
2,71% |
€ 406,50 |
Controls of goods |
|
|
0,26% |
€ 39,00 |
Clarifications with suppliers |
|
|
7,97% |
€ 1.195,50 |
Sum for the activity: Reception goodses |
|
Accounting: |
1,55% |
€ 387,50 |
Reception invoices |
|
25.000 |
0,56% |
€ 140,00 |
Approval invoices |
|
|
0,42% |
€ 105,00 |
Management not consistent invoices |
|
|
2,53% |
€ 632,50 |
Sum for the activity: Control Invoices |
|
Administration: |
4,02% |
€ 1.005,00 |
Payment invoices |
|
25.000 |
0,77% |
€ 192,50 |
Recording invoices |
|
|
1,04% |
€ 260,00 |
Clarifications with the banks |
|
|
5,83% |
€ 1.457,50 |
Sum for the activity: Payment Invoices |
Finally the other costs :
|
Others |
Quota Percentage |
Costs of the activity |
Activity |
|
Unit of production: |
0,57% |
€ 883,50 |
Need of material |
|
155.000 |
0,46% |
€ 713,00 |
Demanded formulation RDO |
|
|
0,23% |
€ 356,50 |
Demand approval |
|
|
0,23% |
€ 356,50 |
Approval |
|
|
0,21% |
€ 325,50 |
Emission RDO |
|
|
0,01% |
€ 15,50 |
You speed up telephone |
|
|
0,19% |
€ 294,50 |
Ordinazioni in Outsourcing |
|
|
1,90% |
€ 2.945,00 |
Sum for the activity: demand for material |
|
Unit of purchase: |
0,18% |
€ 252,00 |
To receive the RDO |
|
140.000 |
1,38% |
€ 1.932,00 |
To emit the order |
|
|
0,57% |
€ 798,00 |
To demand Confirmation |
|
|
0,34% |
€ 476,00 |
To distribute copies |
|
|
0,46% |
€ 644,00 |
To record ordinazioni |
|
|
0,06% |
€ 84,00 |
To speed up the suppliers |
|
|
2,99% |
€ 4.186,00 |
Sum for the activity: Ordinazione |
|
Warehouse |
5,00% |
€ 6.500,00 |
Acceptances of goods |
|
130.000 |
2,71% |
€ 3.523,00 |
Controls of goods |
|
|
0,26% |
€ 338,00 |
Clarifications with suppliers |
|
|
7,97% |
€ 10.361,00 |
Sum for the activity: Reception goodses |
|
Accounting: |
1,55% |
€ 852,50 |
Reception invoices |
|
55.000 |
0,56% |
€ 308,00 |
Approval invoices |
|
|
0,42% |
€ 231,00 |
Management not consistent invoices |
|
|
2,53% |
€ 1.391,50 |
Sum for the activity: Control Invoices |
|
Administration: |
4,02% |
€ 2.211,00 |
Payment invoices |
|
55.000 |
0,77% |
€ 423,50 |
Recording invoices |
|
|
1,04% |
€ 572,00 |
Clarifications with the banks |
|
|
5,83% |
€ 3.206,50 |
Sum for the activity: Payment Invoices |
The costs totals of the single activities and the process are calculate like sum of the different types to you of costs of this second configuration of outsourcing.
|
Cost of the Process |
Staff |
Amortizations Structure and Blot some |
Energy and consumption of material |
Others |
activity costs |
|
Need of material |
€ 5.700,00 |
€
7.980,00 |
€
1.425,00 |
€
883,50 |
€ 15.988,50 |
|
Demanded formulation RDO |
€ 4.600,00 |
€
6.440,00 |
€
1.150,00 |
€
713,00 |
€ 12.903,00 |
|
Demand approval |
€ 2.300,00 |
€
3.220,00 |
€
575,00 |
€
356,50 |
€ 6.451,50 |
|
Approval |
€ 2.300,00 |
€
3.220,00 |
€
575,00 |
€
356,50 |
€ 6.451,50 |
|
Emission RDO |
€ 2.100,00 |
€
2.940,00 |
€
525,00 |
€
325,50 |
€ 5.890,50 |
|
You speed up telephone |
€ 100,00 |
€
140,00 |
€
25,00 |
€
15,50 |
€ 280,50 |
|
Ordinazioni in Outsourcing |
€ 1.900,00 |
€
2.660,00 |
€
475,00 |
€
294,50 |
€ 5.329,50 |
|
Sum for the activity: demand for material |
€ 19.000,00 |
€
26.600,00 |
€
4.750,00 |
€
2.945,00 |
53.295,00 |
|
To receive the RDO |
€ 450,00 |
€
45,00 |
€ 9,00 |
€
252,00 |
€ 756,00 |
|
To emit the order |
€ 3.450,00 |
€ 345,00 |
€
69,00 |
€
1.932,00 |
€ 5.796,00 |
|
To demand Confirmation |
€ 1.425,00 |
€
142,50 |
€
28,50 |
€
798,00 |
€ 2.394,00 |
|
To distribute copies |
€ 850,00 |
€
85,00 |
€
17,00 |
€ 476,00 |
€ 1.428,00 |
|
To record ordinazioni |
€ 1.150,00 |
€
115,00 |
€
23,00 |
€
644,00 |
€ 1.932,00 |
|
To speed up the suppliers |
€ 150,00 |
€
15,00 |
€ 3,00 |
€
84,00 |
€ 252,00 |
|
Sum for the activity: Ordinazione |
€ 7.475,00 |
€
747,50 |
€
149,50 |
€
4.186,00 |
12.558,00 |
|
Acceptances of goods |
€ 10.000,00 |
€
5.000,00 |
€
750,00 |
€
6.500,00 |
€ 22.250,00 |
|
Controls of goods |
€ 5.420,00 |
€
2.710,00 |
€
406,50 |
€
3.523,00 |
€ 12.059,50 |
|
Clarifications with suppliers |
€ 520,00 |
€
260,00 |
€
39,00 |
€
338,00 |
€ 1.157,00 |
|
Sum for the activity: Reception goodses |
€ 15.940,00 |
€
7.970,00 |
€
1.195,50 |
€
10.361,00 |
35.466,50 |
|
Reception invoices |
€ 2.325,00 |
€
387,50 |
€
387,50 |
€
852,50 |
€ 3.952,50 |
|
Approval invoices |
€ 840,00 |
€
140,00 |
€
140,00 |
€
308,00 |
€ 1.428,00 |
|
Management not consistent invoices |
€ 630,00 |
€
105,00 |
€
105,00 |
€
231,00 |
€ 1.071,00 |
|
Sum for the activity: Control Invoices |
€ 3.795,00 |
€
632,50 |
€
632,50 |
€ 1.391,50 |
6.451,50 |
|
Payment invoices |
€ 8.040,00 |
€
1.005,00 |
€
1.005,00 |
€
2.211,00 |
€ 12.261,00 |
|
Recording invoices |
€ 1.540,00 |
€
192,50 |
€
192,50 |
€
423,50 |
€ 2.348,50 |
|
Clarifications with the banks |
€ 2.080,00 |
€
260,00 |
€
260,00 |
€
572,00 |
€ 3.172,00 |
|
Sum for the activity: Payment Invoices |
€ 11.660,00 |
€
1.457,50 |
€
1.457,50 |
€
3.206,50 |
17.781,50 |
|
Sum total |
€
57.870,00 |
€
37.407,50 |
€
8.185,00 |
€
22.090,00 |
€ 125.552,50 |
The supplying costs anniversary catch up hour the value of 125.552,50? .
The costs for supplying for the materials of wrap B and C will be calculates to you, like before, as difference between the costs totals and the costs legacies to supplying of materials of wraps not interested from the process of Outsourcing.
|
Activity |
Costs Totals |
Costs for the approvv. of wrap To |
Costs for the approvv. of wrap B and C |
|
|
Need of material |
€ 15.988,50 |
€ 3.197,70 |
€ 12.790,80 |
|
|
Demanded formulation RDO |
€ 12.903,00 |
€ 2.580,60 |
€ 10.322,40 |
|
|
Demand approval |
€ 6.451,50 |
€ 1.290,30 |
€ 5.161,20 |
|
|
Approval |
€ 6.451,50 |
€ 1.290,30 |
€ 5.161,20 |
|
|
Emission RDO |
€ 5.890,50 |
€ 5.778,30 |
€ 112,20 |
|
|
You speed up telephone |
€ 280,50 |
€ 168,30 |
€ 112,20 |
|
|
Ordinazioni in Outsourcing |
€ 5.329,50 |
|
€ 5.329,50 |
|
|
Sum for the activity: demand for material |
€ 53.295,00 |
€ 14.305,50 |
€ 38.989,50 |
|
|
To receive the RDO |
€ 756,00 |
€ 764,40 |
-€
8,40 |
|
|
To emit the order |
€ 5.796,00 |
€ 5.779,20 |
€ 16,80 |
|
|
To demand Confirmation |
€ 2.394,00 |
€ 2.402,40 |
-€
8,40 |
|
|
To distribute copies |
€ 1.428,00 |
€ 1.444,80 |
-€
16,80 |
|
|
To record ordinazioni |
€ 1.932,00 |
€ 1.923,60 |
€ 8,40 |
|
|
To speed up the suppliers |
€ 252,00 |
€ 243,60 |
€ 8,40 |
|
|
Sum for the activity: Ordinazione |
€ 12.558,00 |
€ 12.558,00 |
€ - |
|
|
Acceptances of goods |
€ 22.250,00 |
€ 6.354,60 |
€ 15.895,40 |
|
|
Controls of goods |
€ 12.059,50 |
€ 3.497,70 |
€ 8.561,80 |
|
|
Clarifications with suppliers |
€ 1.157,00 |
€ 453,90 |
€ 703,10 |
|
|
Sum for the activity: Reception goodses |
€ 35.466,50 |
€ 10.306,20 |
€ 25.160,30 |
|
|
Reception invoices |
€ 3.952,50 |
€ 2.764,20 |
€ 1.188,30 |
|
|
Approval invoices |
€ 1.428,00 |
€ 1.402,50 |
€ 25,50 |
|
|
Management not consistent invoices |
€ 1.071,00 |
€ 510,00 |
€ 561,00 |
|
|
Sum for the activity: Control Invoices |
€ 6.451,50 |
€ 4.676,70 |
€ 1.774,80 |
|
|
Payment invoices |
€ 12.261,00 |
€ 12.114,60 |
€ 146,40 |
|
|
Recording invoices |
€ 2.348,50 |
€ 2.330,20 |
€ 18,30 |
|
|
Clarifications with the banks |
€ 3.172,00 |
€ 634,40 |
€ 2.537,60 |
|
|
Sum for the activity: Payment Invoices |
€ 17.781,50 |
€ 15.079,20 |
€ 2.702,30 |
|
|
Somma totale |
€ 125.552,50 |
€ 56.925,60 |
€ 68.626,90 |
|
Therefore, the costs of supplying for materials of wrap B and C is equal to 68.626,90.
It remains to confront this give to you with the inner process of supplying of materials of you wrap B and C in order to estimate the advantages brings to you from Unitec
|
Activity |
Inner Process |
Outsourcing of supplyings (2) |
Difference |
|
|
Need of material |
€ 12.790,80 |
€ 12.790,80 |
€ -
|
|
|
Demanded formulation RDO |
€ 10.322,40 |
€ 10.322,40 |
€ -
|
|
|
Demand approval |
€ 5.161,20 |
€ 5.161,20 |
€ - |
|
|
Approval |
€ 5.161,20 |
€ 5.161,20 |
€ -
|
|
|
Emission RDO |
€ 23.113,20 |
€ 112,20 |
€ 23.001,00 |
|
|
You speed up telephone |
€
673,20 |
€ 112,20 |
€ 561,00 |
|
|
Ordinazioni in Outsourcing |
|
€ 5.329,50 |
-€ 5.329,50 |
|
|
Sum for the activity: demand for material |
€ 57.222,00 |
€ 38.989,50 |
€ 18.232,50 |
|
|
To receive the RDO |
€ 3.057,60 |
-€ 8,40 |
€ 3.066,00 |
|
|
To emit the order |
€ 23.116,80 |
€ 16,80 |
€ 23.100,00 |
|
|
To demand Confirmation |
€
9.609,60 |
-€ 8,40 |
€ 9.618,00 |
|
|
To distribute copies |
€ 5.779,20 |
-€ 16,80 |
€ 5.796,00 |
|
|
To record ordinazioni |
€ 7.694,40 |
€ 8,40 |
€ 7.686,00 |
|
|
To speed up the suppliers |
€ 974,40 |
€ 8,40 |
€ 966,00 |
|
|
Sum for the activity: Ordinazione |
€ 50.232,00 |
€ -
|
€ 50.232,00 |
|
|
Acceptances of goods |
€ 25.418,40 |
€ 15.895,40 |
€ 9.523,00 |
|
|
Controls of goods |
€ 13.990,80 |
€ 8.561,80 |
€ 5.429,00 |
|
|
Clarifications with suppliers |
€ 1.815,60 |
€ 703,10 |
€ 1.112,50 |
|
|
Sum for the activity: Reception goodses |
€ 41.224,80 |
€ 25.160,30 |
€ 16.064,50 |
|
|
Reception invoices |
€ 11.056,80 |
€ 1.188,30 |
€
9.868,50 |
|
|
Approval invoices |
€ 5.610,00 |
€ 25,50 |
€ 5.584,50 |
|
|
Management not consistent invoices |
€ 2.040,00 |
€ 561,00 |
€ 1.479,00 |
|
|
Sum for the activity: Control Invoices |
€ 18.706,80 |
€ 1.774,80 |
€ 16.932,00 |
|
|
Payment invoices |
€ 48.458,40 |
€ 146,40 |
€ 48.312,00 |
|
|
Recording invoices |
€ 9.320,80 |
€
18,30 |
€ 9.302,50 |
|
|
Clarifications with the banks |
€ 2.537,60 |
€ 2.537,60 |
€ -
|
|
|
Sum for the activity: Payment Invoices |
€ 60.316,80 |
€ 2.702,30 |
€ 57.614,50 |
|
|
Sum total |
€
227.702,40 |
€ 68.626,90 |
€
159.075,50 |
|
The result extension a saving of the costs of 159.075,50, that is 70% of the costs of the inner process of supplying.
He can himself be asserted that the customer in issue has effectively found that the introduction of the outsourcing of supplyings of materials of wraps B and C, through an agreement stipulated with the Unitec, has carried to an obvious advantage in terms of cost reduction of process.
It must, however, to consider other important aspects that concur to one chosen of outsourcing that they will come illustrates to you in the next paragraph in order to complete this analysis.
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