Chapter 4: The cost analysis of the outsourcing of supplyings with the A.B.C.: the case Unitec Gmbh
4.4.1. The costs of the externalization of the process of supplying with the participation of the unit acquire.
And finally for the other consumptions the allocation turns out:
|
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 |
|
|
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 |
2,81% |
€ 3.934,00 |
To emit the order |
|
|
0,84% |
€ 1.176,00 |
To demand Confirmation |
|
|
0,42% |
€ 588,00 |
To distribute copies |
|
|
0,56% |
€ 784,00 |
To record ordinazioni |
|
|
0,14% |
€ 196,00 |
To speed up the suppliers |
|
|
5,68% |
€ 7.952,00 |
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 |
Now they will be calculates the costs totals to you of the process of supplying therefore like the costs of the activities based on the sum of the different types of expenses in this first 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 |
€
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 |
€
7.025,00 |
€
702,50 |
€
140,50 |
€
3.934,00 |
11.802,00 |
|
To demand Confirmation |
€
2.100,00 |
€
210,00 |
€
42,00 |
€
1.176,00 |
3.528,00 |
|
To distribute copies |
€
1.050,00 |
€
105,00 |
€
21,00 |
€
588,00 |
1.764,00 |
|
To record ordinazioni |
€
1.400,00 |
€
140,00 |
€
28,00 |
€
784,00 |
2.352,00 |
|
To speed up the suppliers |
€
350,00 |
€
35,00 |
€ 7,00 |
€
196,00 |
588,00 |
|
Sum for the activity: Ordinazione |
€
14.200,00 |
€
1.420,00 |
€
284,00 |
€
7.952,00 |
23.856,00 |
|
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 |
€
71.095,00 |
€
47.180,00 |
€
9.944,50 |
€
26.863,50 |
155.083,00 |
The costs of the supplying process anniversaries pile hour to 155.083,00.
In order to understand the effects of the relation with Unitec it must calculate the costs of the process of supplying for the materials of you wrap B and C 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 |
€ 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 |
€ 11.802,00 |
€ 5.779,20 |
€ 6.022,80 |
|
|
To demand Confirmation |
€ 3.528,00 |
€ 2.402,40 |
€ 1.125,60 |
|
|
To distribute copies |
€ 1.764,00 |
€ 1.444,80 |
€ 319,20 |
|
|
To record ordinazioni |
€ 2.352,00 |
€ 1.923,60 |
€ 428,40 |
|
|
To speed up the suppliers |
€ 588,00 |
€ 243,60 |
€ 344,40 |
|
|
Sum for the activity: Ordinazione |
€ 23.856,00 |
€ 12.558,00 |
€ 11.298,00 |
|
|
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 |
|
|
Sum total |
€ 155.083,00 |
€ 56.925,60 |
€ 98.157,40 |
|
Therefore expenses of supplying for it wrap B and C turns out equal to 98.157,40? .
For being able to measure the effects of the relation with Unitec, it must confront these costs with the inner costs of the process.
|
Activity |
Inner Process |
Outsourcing of supplyings (1) |
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 |
€ 23.113,20 |
€ - |
|
|
You speed up telephone |
€ 673,20 |
€
673,20 |
€ - |
|
|
Sum for the activity: demand for material |
€ 57.222,00 |
€ 57.222,00 |
€ - |
|
|
To receive the RDO |
€ 3.057,60 |
€ 3.057,60 |
€ - |
|
|
To emit the order |
€ 23.116,80 |
€ 6.022,80 |
17.094,00 |
|
|
To demand Confirmation |
€ 9.609,60 |
€ 1.125,60 |
8.484,00 |
|
|
To distribute copies |
€ 5.779,20 |
€ 319,20 |
5.460,00 |
|
|
To record ordinazioni |
€ 7.694,40 |
€ 428,40 |
7.266,00 |
|
|
To speed up the suppliers |
€ 974,40 |
€ 344,40 |
630,00 |
|
|
Sum for the activity: Ordinazione |
€ 50.232,00 |
€ 11.298,00 |
38.934,00 |
|
|
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 |
€ 98.157,40 |
129.545,00 |
|
The result extension a saving of the costs of equal process to 129.545, that it corresponds to 57% of the inner costs of the supplying process.
In the final paragraphs they will come taken in consideration also other important aspects for the choice of outsourcing like the Unitec commission and the costs of warehouse lying.
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