February 2007
Intermediate to advanced
266 pages
7h 11m
English
Content preview from Time-Driven Activity-Based Costing
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CHAPTER NINE
SANAC LOGISTICS
Time Equations to Capture Complexity in Logistics Processes
SANAC, a family-owned Belgian company, distributes and retails branded plant-care products to four customer groups: farmers, growers, public sector companies and landscapers, and large and small consumer shops. In 2005, it had total revenues of €62 million, generated through sales of 298,000 line items across 7,000 products to 7,000 customers. It operated a 25-truck transportation fleet and a 22,500-pallet warehouse. Of its 129 employees, 40 were sales technicians and 57 worked in the logistics department. Sanac had enjoyed a compound annual growth rate of 10 percent from 1996 to 2005.
COMPETITIVE STRATEGY
Sanac created differentiation by offering customers ...
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