oracle lcm,ORACLE LCM—运费成本分摊利器.ppt

ORACLE LCM—运费成本分摊利器

* * * * * * Oracle Landed Cost Management is an entirely new and separately licensable product for use with EBS 12.1. Oracle Landed Cost Management captures costs such as freight, insurance, duties, brokerage fees, etc. – costs we refer to as “extended supply chain costs”. It attributes those costs back to the products which incurred them. Costs are initially estimated at Inventory receiving time. Later, as invoices for these charges arrive, actual costs are calculated. These actual costs are compared with the estimates to identify any variances. The initial estimates as well as any variances discovered automatically update BOTH the INVENTORY VALUATION as well as the ACCOUNTING. Oracle is unique in its automated updates to both of these entities. Oracle Landed Cost Management replaces simpler customized solutions developed internally or through system integrators. * Landed Cost Management means different things to different people depending on their job role or function as well as their exposure to previous landed cost solutions. A good way to baseline our discussion is to walk through a quick example of what Oracle means by managing and tracking landed costs. The simplest example is probably that of an inbound shipment. Assume that a US company has purchased an item (Item A) from a Chinese Manufacturer. The PO price for that item was $100. In is common to then find this purchase price referenced throughout planning, budgeting, and financial reports as the “cost” of the item. However, what is missed are the additional supply chain charges involved in acquiring that product. In our example, this includes freight charges to the port, port handling fees, ocean freight charges, import duties, brokerage fees, as well as domestic transportation charges to get the product to the warehouse or to a customer. In this instance, all of these charges added up to an additional $40. This is an additional 40% above the original purchase price. Such a pe