外文翻譯--第三方物流企業(yè)的作業(yè)成本法-全文預(yù)覽
【正文】 stication. Source: Carles costing methodology for thirdparty logistics panies[J].International Advances in Economic Research, 2020,7(1): 133146. 7 譯文 ： 第三方物流 企業(yè)的 作業(yè)成本法 本文將分析第三方物流 企業(yè) 面臨 的主要成本問題 并 開發(fā)出適合于這一類企業(yè)的成本計(jì)算方法 。s point of view. On the other hand, the pany should focus on those nonvalueadded activities and try to eliminate them, although some of the nonvalueadded activities are necessary to enable valueadding activities to occur. 5) ABC is useful in performing capacity analysis. ABC measures the costs of resources used rather than the costs of resources supplied, the difference being excess capacity. It would be wrong to allocate unused capacity to the customers. To perform this analysis, the use of practical capacity is suggested, which means the capacity reflecting the maximum level at which the organization can operate efficiently. 6) ABC reduces uncertainty and provides a more solid basis for strategic decisions. Therefore, the success of ABC might not depend only on the results of the analysis, but on its ability to provide a correct diagnosis of the pany39。 2) estimation of the cost of activities, products, services, and customers。fulMiquela 原文 ： ActivityBased Costing Methodology for ThirdParty Logistics Companies This paper will analyze the main costs that thirdparty logistics panies are facing and develops an activitybased costing methodology useful for this kind of pany. It will examine the most important activities carried out by thirdparty distributors in both warehousing and transporting activities. However, the focus is mainly on the activity of distributing the product to the final receiver when this final receiver is not the customer of the thirdparty logistics pany. Introduction In the last decade, development of thirdparty logistics panies has been very important. There are several reasons for such development, the most important being the trend to concentrate in the core business by manufacturing panies and new technological advances, In this context, conventional approaches to costing might generate distorted information, This can result in making wrong decisions. When panies realize this potential danger, the use of activitybased costing (ABC) methodologies increases within thirdparty logistics. Costing Methodology: Definition of the Cost Model and Critique of the Conventional Approach Definition of the Cost Model It is first necessary to define what a cost model is. This can be done through analysis of the main functions that any cost model should perform [Kaplan and Cooper, 1998]: 1 1) valuation of inventory and measurement of the cost of goods and services sold for financial purposes。 Malmi, 1997]. The most important are as follows: 1) ABC provides more accurate product and service costing, particularly where non volumerelated overheads are significant. 2) By using ABC, it is possible to analyze costs by areas of managerial responsibility and customers. ABC helps to recognize the way in which customers directly affect the cost structure of the business and therefore helps to analyze 4 customer profitability. 3) ABC provides a better understanding of cost behavior as well as identifying the costs of plexity, variety, and change inherent in both the kind of service offered and customerspecific requirements. 4) ABC focuses on the activities that add value, which are those activities that create value from the customer39。 LaLonde and Pohlen, 1996]. The main benefits and difficulties related to the implementation of ABC for logistics departments are almost the same as those described earlier. Analysis of
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