货运代理外包决策的成本核算

COSTING a FREIGHT FORWARDER’S OUTSOURCING DECISION

JOURNAL OF SUPPLY CHAIN MANAGEMENT · 2016
被引 0
人大 A-ABS 4

中文导读

研究了泰国一家货运代理公司是否应将空运业务外包,运用总拥有成本概念比较自营与外包的成本、服务质量及利弊,发现自营更优。

Abstract

Any international Freight Forwarder in Thailand faces tough competition. Airfreight is needed for some goods. The cost is high, but can be offset by low inventory cost. FF Company,the focus firm, provides airfreight services to manufacturers.To keep prices competitive, FF’s total airfreight operation cost has to be contained. This research examinedwhether to outsource part of its airfreight operation or retain it in-house. The total cost of ownership (TCO) concept is used to evaluate this decision. Service quality had to be maintained, outsourced or not. Three TCO models, one for insourcing and two for outsourcing, compared costs per kilogram, service quality, and pros and cons. The finding were that the operation should be retained in-house, not outsourced .

物流与供应链管理成本会计运营管理国际货运