Κοστολόγηση υπηρεσιών logistics σε μια εταιρία third party logistics
KeywordsThird party logistics
Efficient and effective warehousing and distribution of goods is of significant importance in commercial and manufacturing companies since they can lead to lower operational and investment cost, higher productivity and increased customer service. Although such operations used to be treated as in-house processes, there is a trend among contemporary firms to outsource their logistics activities to third party logistics providers (3PLs). However, making a decision for selecting a 3PL provider is a complex and crucial task, while storage and distribution cost appears to be the most important parameter that is taken into consideration by companies when assessing and benchmarking 3PL providers. On the other hand, 3PL operators are trying to provide value added services in a reasonable cost and attract as many companies as possible. To succeed on that, they have to be able to calculate their internal operational cost in such a manner so as to minimize overpricing or pricing below their cost. To this end, the development of a cost calculation tool is necessary for ensuring reliable costing of 3PLs’ services, and also for supporting 3PL operators to provide competitive financial offers to their customers. The main objective of this dissertation is the design and development of a cost calculation tool, which calculates 3PLs’ a) warehousing and distribution cost, b) required manpower and, c) required equipment. The tool provides also resource allocation among a 3PL’s clients, according to the services provided to each one respectively. Using this tool, a 3PL operator can provide competitive financial offers to its clients, while can use its human resources and equipment more efficiently and effectively. This dissertation is organized as follows. The first section focuses on the identification of supply chain management processes and logistics processes, as well as on the mapping of typical activities which are usually outsourced to 3PL providers. Subsequently, the second section provides a detailed literature review and a list of advantages and disadvantages when 3PL operators are used for outsourcing logistics services. At the same section, the most widely adopted methods and criteria for the evaluation and selection of a 3PL operator, are presented, also followed by the third section, which includes the current status of the 3PL sector, on national (Greek) and international level, whereas, the fourth phase deals with the analysis of the cost elements, which constitute the total warehousing and distribution cost of a 3PL provider. The last section describes the functionalities of the cost calculation tool that has been developed for 3PLs’ warehousing and distribution cost calculation. Finally, it is worth mentioning that the proposed costing tool is also tested and validated by incorporating real-life primary data with encouraging results.