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Labour
Material &
Purchases
Overheads
Net
receivables
Inventory
Cash
Cost of
sales
Sales
Net
operating
profit
Cost of
debt
Cost of
equity
Net working
capital
Fixed
assets
Capital
employed
True cost
of capital
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charge
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value
added
+
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x
7
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&
( )
Demand characteristics
Predictable Unpredictable
Supply
characteristics:
Service level
agreement
Long
lead-time:
+3 days
Short
lead-time:
2-4 hours
24-48 hrs
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8
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• 10
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40 120
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THANK
YOU
Frits de Vroet
fvroet@
24
谢 谢
四月-
2108:19:2708:1908
:19四月-21四月-
2108:19
08:1908:19:2
7四月-21四月
-2108:19:27
2021/4/20 8:19:27
