Supply chain som værdiskaber Hvordan kan Supply Chain være værdiskabende frem for bare et cost center?

Transkript

1 Supply chain som værdiskaber Hvordan kan Supply Chain være værdiskabende frem for bare et cost center? Kim Sundtoft Hald, Associate Professor, Department of Operations Management Netværksmøde hos CBS ØST (effektivitet.dk) Coloplast 2. september 2015

2 Indhold Introduktion til supply chain som værdiskaber. Værdien af supply chain services Hvordan opsættes en model for at vurdere gevinster og omkostninger? Hvordan udvælges kunder, som man bør overveje et nærmere partnerskab med? 2

3 Kim Sundtoft Hald Educational Background 2007 Ph.D. from the Doctoral School of Technologies of Managing, CBS Master in Operations Research and Economics MS (Math.Econ.) (Cand.Scient.Oecon) from Aarhus University. Current and past academic positions Associate Professor in Operations Management, Department of Operations Management, CBS Assistant Professor in Operations Management, Department of Operations Management, CBS PhD Fellow, Doctoral School of Technologies of Managing, Department of Operations Management, CBS Visiting Researcher, IMD (International Institute for Management Development), Lausanne, Switzerland External Lecturer, CBS Teaching Assistant, CBS. Past nonacademic positions Director, PwC Consulting (PricewaterhouseCoopers) Internal Consultant, Bang & Olufsen A/S Senior Consultant, KPMG Consulting Consultant, KPMG C. Jespersen Student - University of Aarhus The Royal Danish Guards. 3

4 Introduktion til supply chain som værdiskaber Udfordringen

5 Opgørelse og salg af SCM-værdi Hvordan skaber vores supply chain management aktiviteter værdi for vores kunder? Svar på dette spørgsmål er væsentligt, da det skaber mulighed for belønning. Kræver synliggørelse. Identificering og isolering af effekt af egen SCM praksis på kundens processer. Troværdi opgørelse/måling. 5

6 Value is central in the supply chain 6

7 Værdi og Værdifunktioner Hvad er værdi i en supply chain og hvordan kan den skabes?

8 There are many views on value Value = - price - production costs + sales price premium + extras+ other relationships The value of supply chain management?? Time Network value Relationship value Service value Product value Cost of ownership Purchasing costs Ritter (2014) 8

9 Value as a comparison of benefits and Sacrifices Perceived Value Ration (PVR) = Perceived Benefits Perceived Cost When (PVR > 1) there is a perceived payoff from the supplier relationship and thus an incentive to engage in it Perceived Value Subtraction (PVS) = Perceived Benefits - Perceived Cost When (PVS > 0) there is a perceived payoff from the supplier relationship and thus an incentive to engage in it With inspiration from Ulaga and Eggert (2005) 9

10 PVR matrix benefit per cost THE FUNCTIONALITY OF THE SUPPLY OFFERING Improved Static Reduced 4 Nirvana 3 Cost oriented value profile X 2 Functionality oriented value profile 1 Dire strates Hvad er det for en værdiprofil vi leverer til vores kunde(r)? Hvad er det for en værdiprofil vores kunde(r) oplever vi leverer (til dem)? Reduced Static Increased THE COST OF OWNERSHIP OF THE SUPPLY OFFERING Based on Cox (2004) 10

11 Hvordan vælger kunden? Comparing over Time Outcomes given comparison level (CL)? (Value obtained) > = < (Expected value (CL)) Comparing across the Supply Network Comparison Level for alternatives (CLALT)? (Value obtained) > = < (Alternative value (CLALT) Based on Anderson & Narus (1984, 1990) 11

12 Leverandør Aktiviteter (Supply chain) Direkte funktioner Pris + Omkostninger Kvalitet Volume Risk management Indirekte funktioner Information Innovation Adgang Motivation Kunde værdi Med inspiration fra Walter et al., 2003,

13 Relatinship value drivers Product quality Delivery performance Core Benefits Product performance Product reliability Product consistency On time delivery Delivery flexibility Accuracy of delivery Direct Costs Direct product costs Fair pricing Annual price decreases Cost reduction programs 13 Ulaga., 2003

14 Core Benefits Operations Benefits Direct Costs Operations Costs Product quality Delivery performance Product performance Product reliability Product consistency On time delivery Delivery flexibility Accuracy of delivery Supplier Knowhow Time to Market Knowledge of supply market Improvement of existing products Development of new products Design tasks Prototype development Product testing and validation Direct product costs Fair pricing Annual price decreases Cost reduction programs Acquisition Costs Suppliers ability to take out of customers operations Cost of existing products Manufacturing process costs Tooling and warranty costs Service support Sourcing Benefits Product related services Customer information Outsourcing of activities Suppliers ability to take out costs of the sourcing process Order handling costs Inventory management costs Incoming inspections costs Personal interaction Communication Problem solving Mutual goals Adapted from Ulaga (2003) & Ulaga and Eggert (2006) 14

15 Værdimåling Hvordan kan værdi af supply chain management forbedringer måles?

16 Værdien af supply chain projekter Influence Diagram of alpha s Relationship with Beta. Expected relationship value (ERV) Hogan (2001) 16

17 Variable Units Distribution function Assumption COSTS Management time Hours Log Normal Engineering time Hours Log Normal Administrative time Hours Log Normal Out of stock (JIT) Dollars Custom 5% tile placed at 10% below expected value 95% tile placed at 50% above expected value 5% tile placed at 10% below expected value 95% tile placed at 50% above expected value 5% placed at 10% below expected value 95% tile placed at 10% above expected value 95% prob. of 0 12 hours of out of stock per year 5% prob. of hours of out of stock per year REVENUES Price reductions % of sales Triangular Min. value = 0%; Max value of 1.2%; Most likely value =.7% Process efficiencies % of sales Normal 5% tile placed at 0% improvement Materials savings % of sales Normal Reduced Inventory costs Dollars Triangular 5% tile placed at 0% improvement 95% tile placed at 1.8% Correlation with material savings =.60 Min. value = 2%; Max value of 5.0%; Most likely value = 4.0% Reduced inventory slack % of Sales Log Normal Mean =.8%, 95% tile = 1.2% INVESTMENTS IT for JIT Dollars Normal 5% tile = $120,000; 95% tile = 80,000 Hogan (2001) 17

18 Hogan (2001) 18

19 Udvælgelse af kunder?

20 Overvejelser om kundeprofitabilitet? Kaplan & Cooper (1998) 20

21 Overvejelser om strategisk vigtighed? Relationens modenhed Længden af relationen? Balanceret magt? Kunden deler informationer? Der er transparens? Flere fælles projekter? Gensidige investeringer? Høj Lav Lav vigtighed Moden relation Lav vigtighed Umoden relation Nøgle kunde Moden relation Nøgle kunde Umoden relation Supply chain initiativer fra leverandøren kan (måske) være med til at flytte relationens modenhed Lav Høj Kundens strategiske vigtighed/attraktivitet Hvor meget købes der? Hvad er potentialet? Kundens vækst? Prestige/Brand værdi? Kan kunden åbne nye markeder? Læring / teknologi ved samarbejde med kunden? Hald (2015) 21

22 Overvejelse om alignment i værdiopfattelser Payment Innovation Innovation Payment Volume Information Volume Quality Access Quality Safeguard Supplier value (own evaluation) Supplier value (customer evaluation) Motivation Motivation Safeguard Customer value (supplier evaluation) Customer value (own evaluation) Ritter & Walter (2008) 22

23 Overvejelse om nuværende opfattet performance samt kundens prioriteter Ulaga (2003) 23

24 Opsummering Introduktion til supply chain som værdiskaber. Værdien af supply chain services Hvordan opsættes en model for at vurdere gevinster og omkostninger? Hvordan udvælges kunder, som man bør overveje et nærmere partnerskab med? 24