外文翻譯--第三方物流企業(yè)的作業(yè)成本法-文庫吧資料
2025-05-22 06:07本頁面
【正文】 arch, 2020,7(1): 133146. 外文作者 Carles Gr237。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。 and 3) provide economic feedback to managers and staff in general about process efficiency. From this definition, a cost model might be analyzed as the tool that panies use in order to have a proper understanding about the cost to run their businesses. One of the purposes of a cost model is to gather and analyze data generated in the pany in order to gain useful information for making decisions. Therefore, the usefulness of a cost model may be evaluated depending on its capacity to generate the right information to make the right managerial decisions. Evolution of Cost Models The evolution of cost systems has not been a linear and continuous process [Johnson and Kaplan, 1987]. Indeed, by the 1920s, panies had developed almost all the management accounting procedures that have been used up to the present day. Furthermore, between 1925 and 1980, virtually no new ideas have affected the design and use of cost management systems. The same concepts always appear: breakeven analysis, costvolumeprofit analysis, direct costing, and fixed and variable cost estimates. The idea that conventional accounts are only finance oriented and simply describe historical inputs is shared among other authors of costing methodology [Bellis Jones and Develin, 1995]. Problems with Conventional Approaches As a result of the described evolution of cost models, the situation at the beginning of the 1980s was that the actual management accounting systems provided few benefits to organizations. Normally, the reported information not only inhibited good decision making by managers, but actually encouraged bad decisions [Johnson and Kaplan, 1987]. The main reason was the use of an obsolete tool in an extremely different and more plex and petitive environment. The main problem that conventional cost models faced was the allocation of overhead by products on the basis of either direct labor or machine hour content in the 2 manufacturing environment. This problem was growing at the same time that direct labor and machine hour contents of many produ
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