Webinar Details
Course Description

Logistics and supply chain managers have increasingly realized that the greatest potential to create financial value lies not within a single firm but across all the trading partner enterprises comprising a supply chain, particularly at the interface between trading partners.  At the boundaries of their firm – with their suppliers and customers – is where companies can identify mutually beneficial cost savings initiatives plus new and greater opportunities to reduce costs from core processes and to provide higher service levels to their customers. It is essential for organizations to measure the costs and profit margins of products, service-lines, channels, and customer to manage them.

Supply chain profitability and cost measurement has been frequently identified as a source of value creation and competitiveness. It involves the collection, expense assignment, and analysis of profit margins and cost information across all of the work activities comprising a supply chain for the purpose of identifying opportunities to obtain a competitive advantage through a combination of reduced costs or improved performance. Although managerial accounting practices and systems exist, few companies have completed the journey of inter-organizational supply chain profit management.   

With this advanced form of managerial accounting a supplier can have a profit and loss (P&L) report for each of its customers (including profit margins for products, SKUs, services, distribution channel, costs-to-serve customers). This information also provides the “drivers” for each type of cost. 

Analytics with improved forecasting and reduced uncertainty are also playing a role in reducing excess inventory and cycle-time buffers as costly insurance to assure reliable on-time deliveries without stock-outs.

This webinar is based on the book “Supply Chain Costing and Performance Management” that Gary Cokins co-authored published by John Wiley & Sons. The book is a result of a research study to examine the application of supply chain profit and costing measurement methods in multiple industries and international settings. 

Learning Objectives
  • Discover why there is pressure on supply chain trading partners to collaborate rather than be adversarial.
  • Identify how to measure and manage supplier, product, channel, and customer profitability.
  • Identify why as differentiation from product advantages is reduced or neutralized due to commoditization, then service level differentiation matters and the customer relationship grows in importance as a competitive advantage.
  • Discover how to shift the mindset from growing sales to growing profitable sales and to view customers as investments like in a stock portfolio to seek higher ROIs – return on customers (ROC).
  • Recognize how to consider influencing a company’s suppliers’ suppliers and customers’ customers – second tiers and above.
  • None
Who Should Attend

CPAs, accounting, and finance professionals who work with supply chains and management accounting. 

Advanced Preparation


Presenter Details
  • Gary Cokins
    • Presenter

    Gary Cokins, CEO of "Analytics-Based Performance Management LLC": https://www.garycokins.com is an internationally recognized expert, speaker, and author in advanced cost management and performance improvement systems. He is the founder of Analytics-Based Performance Management, an advisory firm located in Cary, North Carolina. Gary received a BS degree with honors in Industrial Engineering/Operations Research from Cornell University in 1971. He received his MBA from Northwestern University’s Kellogg School of Management in 1974.

    Gary began his career as a strategic planner with FMC’s Link-Belt Division and then served as Financial Controller and Operations Manager. In 1981 Gary began... Read more

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
Date & Time
Monday, July 8, 2024

1:00 PM EDT (see additional timezones)

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