Some have argued that the quality and level of customer service have been decreasing in recent years, and that this can be attributed to a lack of support or understanding at the executive and middle management levels of a corporation and / or a customer service policy. To address this problem, many organizations have employed a variety of methods to improve their customer satisfaction levels, and other KPIs.
2. Balance Between Cost and Customer Service Level
It was noted earlier that logistics customer service is a result of setting logistics activity levels. This implies that each level of service has an associated cost level. In fact, there are many logistics system cost alternatives for each service level, depending on the particular logistics activity mix. Once the sales-service relationship is generally known, it is then possible to match costs with service.原文请+QQ324.9114优.文^论,文'网
As activity levels are increased to meet higher customer service levels, costs increase at an increasing rate. This is a general phenomenon observed in most economic activities as they are forced beyond their point of maximum efficiency. The diminishing returns in the sales-service relationship and the increasing cost-service curve result in a profit curve of the form shown in Figure 2-1 (Ronald H. Ballou, 2008). The profit contribution curve results from the difference between revenue and costs at various service levels. Because there is a point on the profit contribution curve where profit is maximized, it is this ideal service level that is sought in planning the logistics system. This maximum profit point typically occurs between the extremes of low and high service levels.
2.1 Notes Related to Cost
Cost accounting models represent relations among the activities of the firm, the inputs consumed in enacting these activities, and the costs of providing these inputs. In the traditional model of cost accounting, costs are characterized as either fixed or variable with respect to activity, thus changes in cost depend only on the change in activity, not on whether activity is increasing or decreasing. However, many researchers argue that this characterization of cost behavior is inconsistent with the way that managers manage costs. Combined with information on the value that customers place on the firm’s activities, managers use cost accounting data to make decisions about the levels of inputs and outputs that maximize the long-run profits of the firm — what we term, “cost management” .
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