Kalkyl för logistikkostnader; från leverantör till förbrukningsplats
The globalization that has occurred during the last few years has made it more important for companies to have a well-functioning logistics system. Customers demand more options, which lead to an increased flow that creates greater demand regarding packaging and transports. Diverse logistics costs are nowadays a substantial cost for many companies. Therefore, more effort is aimed at optimizing transportation to lower these costs.The purpose of this project is to create a user-friendly calculation of logistics costs that illustrates how the costs vary, depending on how the flow is structured. This is done by examining which aspects that affect the total logistics costs and by mapping which aspects that should be included in a calculation of the logistics costs.Literature studies have been carried out parallel with empirical studies at Scania's production unit, MC, in Oskarshamn. A calculation of logistics costs is created for them with the purpose of making the materials supply system more efficient. Purchasing agreements are negotiated by Scania?s headquarters in Södertälje, whereas Scania Oskarshamn would like to evaluate the supplier suggestions from a logistics perspective. The company has declared that they are in need of a user-friendly calculation of logistics costs that can be used by many different employees.An analysis of the current situation is carried out in order to create a broad foundation of knowledge, regarding what aspects are most important to include in the calculation before creating it. The situation analysis is done through interviews and observations at the company. It shows that there are many different flows, both concerning internal material handling as well as transportation flows from suppliers to Scania Oskarshamn. As a consequence of this, a lot of effort is put into finding ways of simplifying the flows without decreasing the quality of the calculation, meaning its validity.The calculation includes five options: weight, volume, packaging, number of boxes on a EUR-pallet, and number of articles in a package. Further, it contains two different parts; one of them is a calculation of transportation costs and the other is a calculation of internal handling. The transportation calculation is founded on data from invoices, gathered and compiled during one year. The calculation of internal handling is founded on handling costs that occur depending on what packages the articles are delivered in, from the supplier. Many of the costs that occur cannot be ascribed to a certain category of packages. Therefore, the allocation of costs is done through allocation keys, according to Activity-Based Costing. The allocations of costs vary in the different areas, because it has not been possible to identify allocation keys to all of them.Finally a discussion takes place, concerning the aspects included in the current calculation against those mentioned in the literature. It is also discussed how other companies can make use of the result of this project, to create a calculation of logistics costs for their own business.