Fehlerhafte Sourcing-Entscheidungen durch ungenaue Landed-Cost-Daten
Definition
Search result [4] explicitly documents this risk: 'A U.S. apparel importer, excited by a bargain price from a supplier in China, orders a large shipment of shirts at €10 per unit. Upon arrival, the importer is hit with an unexpected reality: additional tariffs, customs duties, and shipping fees have raised the actual cost of each shirt to €15. Meanwhile, a competitor sources similar shirts from Mexico... their total landed cost (TLC) comes out to €13 per shirt.' Manual landed cost calculations lack duty/HS code precision and miss CIF recalculation logic, causing buyers to select high-cost suppliers. German-specific: incomplete LkSG cost data (compliance audits, labor verification) adds €0.30–€0.80/unit, further skewing supplier comparisons.
Key Findings
- Financial Impact: €50,000–€150,000/year in suboptimal sourcing decisions; 2–5% procurement savings opportunity lost; €0.30–€0.80 per unit from missing LkSG cost transparency
- Frequency: Per supplier evaluation cycle (2–4 times/year)
- Root Cause: Landed cost spreadsheets lack comprehensive fee architecture; no HS code / duty rate automation; missing LkSG compliance cost allocation; no real-time supplier benchmarking against landed cost baseline.
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Wholesale Apparel and Sewing Supplies.
Affected Stakeholders
Procurement, Supply Chain Strategy, Finance/Controlling, Compliance
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Financial Impact
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Current Workarounds
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Methodology & Sources
Data collected via OSINT from regulatory filings, industry audits, and verified case studies.
Evidence Sources:
Related Business Risks
Umsatzsteuer-Kalkulationsfehler bei Landed-Cost-Berechnung
Versteckte Zollgebühren und Maklergebühren bei manueller Kalkulation
Betriebsprüfungsrisiko durch fehlerhafte Zollwertangaben und VAT-Untererfassung
Manuelle Datenerfassung und Abstimmung verzögert Pricing und Inventory-Prozesse
Rabattmissbrauch durch unkontrollierte Berechnung
GoBD-Verstoß durch manuelle Pre-Book Dokumentation
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