Guia de estimacion de costos sistemas logisticos

Guidelines for Assessing Costs in a Logistics System
An Example of Transport Cost Analysis

Hany Abdallah 2004

Guidelines for Assessing Costs in a Logistics System
An Example of Transport Cost Analysis

Hany Abdallah 2004

DELIVER DELIVER, a five-year worldwide technical assistance support contract, is funded by the Commodities Security and Logistics Divi­ sion (CSL) of the Office ofPopulation and Reproductive Health (PRN) of the Bureau for Global Health (GH) of the U.S. Agency for International Development (USAID). Implemented by John Snow, Inc. (JSI), (contract no. HRN-C-00-00-00010-00), and subcontractors (Manoff Group, Program for Appropriate Technology in Health [PATH], Social Sectors Development Strategies, Inc., and Synaxis, Inc.), DELIVER strengthens the supply chainsof health and family planning programs in developing countries to ensure the availability of critical health prod­ ucts for customers. DELIVER also provides technical support to USAID’s central contraceptive procurement and management, and analysis of USAID’s central commodity management information system (NEWVERN). This document does not necessarily represent the views or opinions of USAID. Itmay be reproduced if credit is given to John Snow, Inc./DELIVER. Acknowledgements The author wishes to acknowledge the contributions and support of the many colleagues and partners who took the time to pro­ vide essential information and to share their expertise in logistics management and cost analysis. Their willingness to contribute countless hours to provide valuable input was instrumental incompleting this useful guideline. A few of the many people and organizations deserving special thanks include Barbara Felling, David Papworth, David Sarley, Edward Wilson, Greg Roche, Jim Eberle, Sharon Soper, and Tim O’Hearn of the DELIVER project. Thanks also to Taryn Vian of Boston University for her sup­ portive collaboration on the case studies that were developed to accompany this guidelinedocument. Many of this document’s examples are drawn from DELIVER’s work and experience in country programs. Special recognition goes to our partners in those programs, too numerous to name here without the risk of omitting a few. Their willingness to work collaboratively to strengthen the impact of cost analysis in logistics management continues to give practical grounding to prin­ ciplesdescribed in this report. The views stated in this report are those of the author, and do not necessarily reflect the views of the U.S. Agency for International Development, National Medical Stores, or the Uganda Ministry of Health. Recommended Citation Abdallah, Hany. 2004. Guidelines for Assessing Costs in a Logistics System: An Example of Transport Cost Analysis. Arlington, Va.: John Snow,Inc./DELIVER, for the U.S. Agency for International Development. Abstract Financial analysis is relevant for all major components of the logistics cycle. Any given organization can perform various func­ tions of a supply chain, from procurement to warehousing and transport, each requiring unique or shared resources with associ­ ated costs. When an organization performs more than one function, to optimize theuse of available resources, trade-offs can be made between these costs. Financial analysis can also be performed to rationalize the use of resources between several organiza­ tions performing various functions of the logistics cycle. While cost analysis is an area that has benefited from extensive attention and financial investment in the United States private industry (from manufacturing toretail), its application in country contexts where DELIVER works has largely been unexplored. There are a few contributing factors. Public sector organizations working with DELIVER have traditionally focused on effectiveness instead of efficiency. The nature of financing programs for pharma­ ceutical supply chains has also tended to be mainly donor-driven (dealing with donor-funded products). Frequently,...