Index

Activity-based costing

distribution channel’s profitability example, 118121

ABC models underpinning ABC systems, 121122

takeaways, 123124

incorporating ABC into customer and supplier P&L, 124128

in logistics decision support, 117118

ABC more critical than ever, 123

summary, 128129

Air freight, use of, 153156

American Olean Tile Company (AO), 57

Analytic hierarchy process (AHP), 148150

Average payment period for production materials, 138

Baseline Quarter, 146

Big Data, 1

Breakeven analysis, 2021

Buffer stock. See Safety stock

Cash-to-cash cycle time, 138

CPFR (Collaborative Planning, Forecasting, and Replenishment), 10

development and evolution, 5152

example, 5051

Customer order cycle time, 138

Cycle stock carrying costs, 22

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