Die ontleding van afwykings van afleweringskoste by 'n chemiese onderneming : 'n gevallestudie

Abstract

The increase of delivery costs over the last few years has forced management to give attention to efficient delivery of products. The modern chemical enterprise normally manufactures a large variety of products and the production units are situated in different locations. Chemical enterprises therefore contian many activities that interact with each other, but still may be operated seperately. This study concerns the marketing, selling and transport departments of such an enterprise. Conflict between these departments might be eased and communications improved by providing the departments wit h information derived from the same basic data . Ba sic delivery data (distance, mass, time) should be captured for delivery area or market segment and for type of transport mode (road, rail, sea and air). In this study only road and rail are analysed. The analysis could easily be expanded to include sea and air deliveries. Cost is analysed by f unction and activity. The analysis of cost by function is the total cost of the function expressed in the various cost classifications and cost elements. The analysis of cost by activity is the total cost of the function expressed in various unit rates. Cost variations are explained by different unit rates. Actual cost normally differs from set budgeted standards. This difference is analysed in price, mix and yield variances. It must be borne in mind that variances do not provide answers but direct attention to problem areas. More than one solution to a problem exists and the best solution will be the one that suits the situation when it occurs. For example, if no container is available to move the product the decision will be either to accept a higher delivery cost and move the product by normal rail or to delay the delivery by one day. The solution will obviously be influenced by the urgency of the order. The analysis of variances of delivery cost and the analysis of cost by function and activity will improve communication and assist the managers to make beter decisions.