Table 3.

Costs and responsibilities before and after the introduction of the CLS in the merchant case

  Before CLS introductionAfter CLS introduction
Cost elementsCosts/activitiesMerchantMain contractorMerchantMain contractor
Inventory carryingCost of tied-up capital Xxx
Risk costsxxXx
Order-processing and informationQuantifying Xxx
Stocktaking xx 
Ordering X x
Call-offs Xxx
Invoice processingxXXx
Personal admin X x
TransportationPlanning xx 
Receiving Xx 
Warehousing and material handlingExternal warehouseX x 
On-site inventory Xx 
Waste managementPlanning of fractions X x
Sorting costs X x
Collection xx 

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