AS Toode tarneahela kulude analüüs

Uuringu eesmärgiks oli kirjeldada tänast AS Toode tarneahelt ning leida sobivaim tarneahela tüüp, millega materjali lõpphind oleks soodsaim. Uuringumeetodiks oli kvantitatiivne analüüs ning selle üks väljund, võrdlev analüüs. Uuringu käigus võrdles autor hetkel AS Toodes kasutusel olevat tarnaklauslit DAP Saue kolme alternatiivse tarneklausliga FOB Busan, FAS Busan ning CIF Tallin. Autor kasutas võrdluses kolme laevaliini, kellega on olnud varasem kokkupuude, nendeks olid MSC Eesti OÜ, CMA CGM Estonia OÜ ning Greencarrier Estonia OÜ. Võrreldavaks kaubaks oli värvitud terasplekk, et saada kogukuludest parema ülevaate, kasutas autor kogust 500 tonni. Võrdluse tulemus näitas, et kõige soodsaimaks tarneklausliks osutus FOB Busan. FOB Busan kogukulu hinnaks, kui kaup transporditakse 20-jalastes konteinerites ning konteinereid on kokku 23, siis koos veosekindlustuse ning ostujuhi lisatööga kaasnevate kuludega on 441 951,50€. Eesmärk on suurendada kauba brutokaalu konteinerites, siis väheneks 20-jalaste konteinerite arv 20-le ning kogukulud on 437 888,90€. DAP Sauega võrreldes on kogukuludelt võit vastavalt 13 798€ ja 17 861€. Kui aastane saadetiste arve on 12, siis on võimalik kokku hoida kuni 214 336€. Uuringu käigus uuris autor täiendavalt võimalusi, kuidas kuludelt kokku hoida. Üheks võimaluseks on kasutusele võtta avatud arved, senise dokumendiinkaso asemele. Sellega saaks materjali tonnihinda alandada kuni 2,54€/tonnilt. 6000 tonni tellimisel on kokkuhoid 15 240€. Teiseks võimaluseks on tolliagenditeenusest loobumine ning ettevõtte poolne tollivormistus. Rahaline kokkuhoid on kuni 9500€. Kui rakendada kõik ettepanekud, siis on ettevõttel võimalik aastas kulusid vähendada kuni 239 000€.

The study aimed at describing the current supply chain of AS Toode and identifying the most suitable type of supply chain which would result in the most advantageous final price of the material. The study applied the method of quantitative analysis and one of its outcomes was a comparative analysis. In the course of the study, the author compared the delivery clause DAP Saue that is currently used at AS Toode with the three alternative delivery clauses: FOB Busan, FAS Busan and CIF Tallinn. In the comparison, three shipping lines were used which the company had already had an association with – these were MSC Eesti OÜ, CMA CGM Estonia OÜ and Greencarrier Estonia OÜ. The cargo under comparison was painted steel sheet and the author used 500 tonnes of that in order to get a better overview of the total costs. The comparison results showed that FOB Busan was the most advantageous delivery clause. In case the cargo is transported in 20-ft containers and there are altogether 23 containers, the total cost of FOB Busan including cargo insurance and additional costs of the purchase manager functions is 441,951.50€. The goal is to increase the gross weight of the cargo in containers as by doing this the number of 20-ft containers can be reduced to 20 and the total costs to 437,888.90€. Compared to DAP Saue, the winning from the total costs would be respectively 13,798€ and 17,861€. In case there are 12 shipments a year, it is possible to save up to 214,336€. In addition, the author examined other ways of how to save on costs. One option is to use open invoices instead of current documentary collection. This would allow to reduce the price of material by up to 2.54€ per tonne. An order of 6000 tonnes will give a saving of 15,240€. Another option is for the company to cease the services of customs agencies and prepare the customs clearance documents by themselves. This will save the company up to 9500€. By implementing all recommendations, the company will able to reduce the annual costs by up to 239,000€.