Chapter 4: The cost analysis of the outsourcing of supplyings with the A.B.C.: the case Unitec Gmbh
4.3. The costs of the process of inner supplying
Hour the single types of costs must be associate you to the activities of the process
of supplying based on the found percentages.
The first type of costs defines the costs of the staff that piles for the unit of production to 1.000.000 of,
for the unit it acquires to 250.000, the warehouse to 200.000, for the accounting to 150.000 and for the administration
to 200.000.
These values are multiply you for the quota percentage of every activity of the process of supplying of the
single units.
This attribution of the costs is illustrated in the following table.
|
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 |
|
|
1,03% |
€ 10.300,00 |
Emission RDO |
|
|
0,03% |
€ 300,00 |
You speed up telephone |
|
|
2,55% |
€ 25.500,00 |
Sum for the activity: demand for material |
|
Unit of purchase: |
0,91% |
€ 2.275,00 |
To receive the RDO |
|
250.000 |
6,88% |
€ 17.200,00 |
To emit the order |
|
|
2,86% |
€ 7.150,00 |
To demand Confirmation |
|
|
1,72% |
€ 4.300,00 |
To distribute copies |
|
|
2,29% |
€ 5.725,00 |
To record ordinazioni |
|
|
0,29% |
€ 725,00 |
To speed up the suppliers |
|
|
14,95% |
€ 37.375,00 |
Sum for the activity: Ordinazione |
|
Warehouse |
7,14% |
€ 14.280,00 |
Acceptances of goods |
|
200.000 |
3,93% |
€ 7.860,00 |
Controls of goods |
|
|
0,51% |
€ 1.020,00 |
Clarifications with suppliers |
|
|
11,58% |
€ 23.160,00 |
Sum for the activity: Reception goodses |
|
Accounting: |
5,42% |
€ 8.130,00 |
Reception invoices |
|
150.000 |
2,75% |
€ 4.125,00 |
Approval invoices |
|
|
1,00% |
€ 1.500,00 |
Management not consistent invoices |
|
|
9,17% |
€ 13.755,00 |
Sum for the activity: Control Invoices |
|
Administration: |
19,86% |
€ 39.720,00 |
Payment invoices |
|
200.000 |
3,82% |
€ 7.640,00 |
Recording invoices |
|
|
1,04% |
€ 2.080,00 |
Clarifications with the banks |
|
|
24,72% |
€ 49.440,00 |
Sum for the activity: Payment Invoices |
The second voice of cost is the amortizations structures and machinery to being second allots in the various activities the same percentages to you of loading previously calculated.
The classification is illustrated in the following table
|
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 |
|
|
1,03% |
€ 14.420,00 |
Emission RDO |
|
|
0,03% |
€ 420,00 |
You speed up telephone |
|
|
2,55% |
€ 35.700,00 |
Sum for the activity: demand for material |
|
Unit of purchase: |
0,91% |
€ 227,50 |
To receive the RDO |
|
25.000 |
6,88% |
€ 1.720,00 |
To emit the order |
|
|
2,86% |
€ 715,00 |
To demand Confirmation |
|
|
1,72% |
€ 430,00 |
To distribute copies |
|
|
2,29% |
€ 572,50 |
To record ordinazioni |
|
|
0,29% |
€ 72,50 |
To speed up the suppliers |
|
|
14,95% |
€ 3.737,50 |
Sum for the activity: Ordinazione |
|
Warehouse |
7,14% |
€ 7.140,00 |
Acceptances of goods |
|
100.000 |
3,93% |
€ 3.930,00 |
Controls of goods |
|
|
0,51% |
€ 510,00 |
Clarifications with suppliers |
|
|
11,58% |
€ 11.580,00 |
Sum for the activity: Reception goodses |
|
Accounting: |
5,42% |
€ 1.355,00 |
Reception invoices |
|
25.000 |
2,75% |
€ 687,50 |
Approval invoices |
|
|
1,00% |
€ 250,00 |
Management not consistent invoices |
|
|
9,17% |
€ 2.292,50 |
Sum for the activity: Control Invoices |
|
Administration: |
19,86% |
€ 4.965,00 |
Payment invoices |
|
25.000 |
3,82% |
€ 955,00 |
Recording invoices |
|
|
1,04% |
€ 260,00 |
Clarifications with the banks |
|
|
24,72% |
€ 6.180,00 |
Sum for the activity: Payment Invoices |
The next tables illustrate the allocation of cost of the material energy and the consumption and the other costs .
This last they comprise expenses of pulizie, transfers, course of professional formation.
|
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 |
|
|
1,03% |
€ 2.575,00 |
Emission RDO |
|
|
0,03% |
€ 75,00 |
You speed up telephone |
|
|
2,55% |
€ 6.375,00 |
Sum for the activity: demand for material |
|
Unit of purchase: |
0,91% |
€ 45,50 |
To receive the RDO |
|
5.000 |
6,88% |
€ 344,00 |
To emit the order |
|
|
2,86% |
€ 143,00 |
To demand Confirmation |
|
|
1,72% |
€ 86,00 |
To distribute copies |
|
|
2,29% |
€ 114,50 |
To record ordinazioni |
|
|
0,29% |
€ 14,50 |
To speed up the suppliers |
|
|
14,95% |
€ 747,50 |
Sum for the activity: Ordinazione |
|
Warehouse |
7,14% |
€ 1.071,00 |
Acceptances of goods |
|
15.000 |
3,93% |
€ 589,50 |
Controls of goods |
|
|
0,51% |
€ 76,50 |
Clarifications with suppliers |
|
|
11,58% |
€ 1.737,00 |
Sum for the activity: Reception goodses |
|
Accounting: |
5,42% |
€ 1.355,00 |
Reception invoices |
|
25.000 |
2,75% |
€ 687,50 |
Approval invoices |
|
|
1,00% |
€ 250,00 |
Management not consistent invoices |
|
|
9,17% |
€ 2.292,50 |
Sum for the activity: Control Invoices |
|
Administration: |
19,86% |
€ 4.965,00 |
Payment invoices |
|
25.000 |
3,82% |
€ 955,00 |
Recording invoices |
|
|
1,04% |
€ 260,00 |
Clarifications with the banks |
|
|
24,72% |
€ 6.180,00 |
Sum for the activity: Payment Invoices |
|
Other costs |
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 |
|
|
1,03% |
€ 1.596,50 |
Emission RDO |
|
|
0,03% |
€ 46,50 |
You speed up telephone |
|
|
2,55% |
€ 3.952,50 |
Sum for the activity: demand for material |
|
Unit of purchase: |
0,91% |
€ 1.274,00 |
To receive the RDO |
|
140.000 |
6,88% |
€ 9.632,00 |
To emit the order |
|
|
2,86% |
€ 4.004,00 |
To demand Confirmation |
|
|
1,72% |
€ 2.408,00 |
To distribute copies |
|
|
2,29% |
€ 3.206,00 |
To record ordinazioni |
|
|
0,29% |
€ 406,00 |
To speed up the suppliers |
|
|
14,95% |
€ 20.930,00 |
Sum for the activity: Ordinazione |
|
Warehouse |
7,14% |
€ 9.282,00 |
Acceptances of goods |
|
130.000 |
3,93% |
€ 5.109,00 |
Controls of goods |
|
|
0,51% |
€ 663,00 |
Clarifications with suppliers |
|
|
11,58% |
€ 15.054,00 |
Sum for the activity: Reception goodses |
|
Accounting: |
5,42% |
€ 2.981,00 |
Reception invoices |
|
55.000 |
2,75% |
€ 1.512,50 |
Approval invoices |
|
|
1,00% |
€ 550,00 |
Management not consistent invoices |
|
|
9,17% |
€ 5.043,50 |
Sum for the activity: Control Invoices |
|
Administration: |
19,86% |
€ 10.923,00 |
Payment invoices |
|
55.000 |
3,82% |
€ 2.101,00 |
Recording invoices |
|
|
1,04% |
€ 572,00 |
Clarifications with the banks |
|
|
24,72% |
€ 13.596,00 |
Sum for the activity: Payment Invoices |
Hour the costs totals of the single activities and the entire process of supplying must be trace through the sum of the different types to you of costs.
These values are brought back in the following table
|
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 |
€
10.300,00 |
€
14.420,00 |
€
2.575,00 |
€
1.596,50 |
28.891,50 |
|
You speed up telephone |
€
300,00 |
€
420,00 |
€
75,00 |
€
46,50 |
841,50 |
|
Sum for the activity: demand for material |
€
25.500,00 |
€
35.700,00 |
€
6.375,00 |
€
3.952,50 |
71.527,50 |
|
To receive the RDO |
€
2.275,00 |
€
227,50 |
€
45,50 |
€
1.274,00 |
3.822,00 |
|
To emit the order |
€
17.200,00 |
€
1.720,00 |
€
344,00 |
€
9.632,00 |
28.896,00 |
|
To demand Confirmation |
€
7.150,00 |
€
715,00 |
€
143,00 |
€
4.004,00 |
12.012,00 |
|
To distribute copies |
€
4.300,00 |
€
430,00 |
€
86,00 |
€
2.408,00 |
7.224,00 |
|
To record ordinazioni |
€
5.725,00 |
€
572,50 |
€
114,50 |
€
3.206,00 |
9.618,00 |
|
To speed up the suppliers |
€
725,00 |
€
72,50 |
€
14,50 |
€
406,00 |
1.218,00 |
|
Sum for the activity: Ordinazione |
€
37.375,00 |
€
3.737,50 |
€
747,50 |
€
20.930,00 |
62.790,00 |
|
Acceptances of goods |
€
14.280,00 |
€
7.140,00 |
€
1.071,00 |
€
9.282,00 |
31.773,00 |
|
Controls of goods |
€
7.860,00 |
€
3.930,00 |
€
589,50 |
€
5.109,00 |
17.488,50 |
|
Clarifications with suppliers |
€
1.020,00 |
€
510,00 |
€
76,50 |
€
663,00 |
2.269,50 |
|
Sum for the activity: Reception goodses |
€
23.160,00 |
€
11.580,00 |
€
1.737,00 |
€
15.054,00 |
51.531,00 |
|
Reception invoices |
€
8.130,00 |
€
1.355,00 |
€
1.355,00 |
€
2.981,00 |
13.821,00 |
|
Approval invoices |
€
4.125,00 |
€
687,50 |
€
687,50 |
€
1.512,50 |
7.012,50 |
|
Management not consistent invoices |
€
1.500,00 |
€
250,00 |
€
250,00 |
€
550,00 |
2.550,00 |
|
Sum for the activity: Control Invoices |
€
13.755,00 |
€
2.292,50 |
€
2.292,50 |
€
5.043,50 |
23.383,50 |
|
Payment invoices |
€
39.720,00 |
€
4.965,00 |
€
4.965,00 |
€
10.923,00 |
60.573,00 |
|
Recording invoices |
€
7.640,00 |
€
955,00 |
€
955,00 |
€
2.101,00 |
11.651,00 |
|
Clarifications with the banks |
€
2.080,00 |
€
260,00 |
€
260,00 |
€
572,00 |
3.172,00 |
|
Sum for the activity: Payment Invoices |
€
49.440,00 |
€
6.180,00 |
€
6.180,00 |
€
13.596,00 |
75.396,00 |
|
Sum total |
€
149.230,00 |
€
59.490,00 |
€
17.332,00 |
€
58.576,00 |
284.628,00 |
Therefore it turns out that for the entire process of supplying the annual costs are equal to 284.628.
Considering the hypotheses of base of the model, it turns out that 80% of the resources are consumed for supplying of the materials of wrap B and C.
The situation on the costs of process for supplying of the materials of wraps B and C is illustrated in table 4.12.
|
Activity |
Costs Totals |
Costs for the approvv. of wrap To (20%) |
Costs for the approvv. of wrap B and C (80%) |
|
|
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 |
€ 28.891,50 |
€ 5.778,30 |
€ 23.113,20 |
|
|
You speed up telephone |
€ 841,50 |
€ 168,30 |
€ 673,20 |
|
|
Sum for the activity: demand for material |
€ 71.527,50 |
€ 14.305,50 |
€ 57.222,00 |
|
|
To receive the RDO |
€ 3.822,00 |
€ 764,40 |
€ 3.057,60 |
|
|
To emit the order |
€ 28.896,00 |
€ 5.779,20 |
€ 23.116,80 |
|
|
To demand Confirmation |
€ 12.012,00 |
€ 2.402,40 |
€ 9.609,60 |
|
|
To distribute copies |
€ 7.224,00 |
€ 1.444,80 |
€ 5.779,20 |
|
|
To record ordinazioni |
€ 9.618,00 |
€ 1.923,60 |
€ 7.694,40 |
|
|
To speed up the suppliers |
€ 1.218,00 |
€ 243,60 |
€ 974,40 |
|
|
Sum for the activity: Ordinazione |
€ 62.790,00 |
€ 12.558,00 |
€ 50.232,00 |
|
|
Acceptances of goods |
€ 31.773,00 |
€ 6.354,60 |
€ 25.418,40 |
|
|
Controls of goods |
€ 17.488,50 |
€ 3.497,70 |
€ 13.990,80 |
|
|
Clarifications with suppliers |
€ 2.269,50 |
€ 453,90 |
€ 1.815,60 |
|
|
Sum for the activity: Reception goodses |
€ 51.531,00 |
€ 10.306,20 |
€ 41.224,80 |
|
|
Reception invoices |
€ 13.821,00 |
€ 2.764,20 |
€ 11.056,80 |
|
|
Approval invoices |
€ 7.012,50 |
€ 1.402,50 |
€ 5.610,00 |
|
|
Management not consistent invoices |
€ 2.550,00 |
€ 510,00 |
€ 2.040,00 |
|
|
Sum for the activity: Control Invoices |
€ 23.383,50 |
€ 4.676,70 |
€ 18.706,80 |
|
|
Payment invoices |
€ 60.573,00 |
€ 12.114,60 |
€ 48.458,40 |
|
|
Recording invoices |
€ 11.651,00 |
€ 2.330,20 |
€ 9.320,80 |
|
|
Clarifications with the banks |
€ 3.172,00 |
€ 634,40 |
€ 2.537,60 |
|
|
Sum for the activity: Payment Invoices |
€ 75.396,00 |
€ 15.079,20 |
€ 60.316,80 |
|
|
Sum total |
€ 284.628,00 |
€ 56.925,60 |
€
227.702,40 |
|
The costs of the process of inner supplying of the materials of wrap B and C piles therefore to 227,702,40.
For being able to concur a comparison with the Outsourcing-Option they will be considers you, in the next paragraph the costs of the terziarization of the process of supplying of the products of wrap B and C.
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