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2020年成本管理外文文献及翻译.doc

成本管理外文文献China＇s Enterprise Cost Management Analysis and Countermeasures Abstract: With the progress and China＇s traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Management measures In a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development. First, the reality of China＇s Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China＇s Cost Management has also exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind the Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other＇s interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline. In addition, the vast majority of enterprises in the overall concept of lack of Cost Management. Most companies have a common phenomenon, that is, to rely on finance staff to manage costs. In the implementation of Cost Management process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management. (B) Cost Management obsolete First of all, from a Cost Management in general and ways of looking at, not really formed, thesystem＇s Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology in a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the survey, 57% of the enterprises use varieties of France, 48% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 2% of China＇s enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer＇s personality. Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness, accuracy requirements. (C) the cost Information, a serious distortion of In China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mainly caused by the following reasons: First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products. Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-addedtax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishment of the main mistakes Cost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers only as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results. Second, strengthen enterprise Cost Management measures Cost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management: (A) the introduction of new ideas - the use of strategic Cost Management Strategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Management thinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost Management The content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion. 2, establish the concept of cost-effectiveness, cost forecasting anddecision-making levels Enterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise＇s overall effectiveness should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management. 3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise＇s largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people＇s intellectual factors, train and develop people＇s ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone＇s sense of responsibility and willing to devote themselves masters of the spiritual power. (C) the introduction of advanced Cost Management - activity-based costing and cost-planning method Since the cost of the early 20th century inception, he has appeared ＇standard cost＇, ＇budget control＇, ＇difference＇, ＇cost-of-state analysis＇, ＇variable cost method＇, ＇volume-profit analysis＇, ＇responsibility accounting＇, etc. a series of traditional cost accounting methods. However, in today＇s increasingly competitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method. 1, Activity-Based Costing Activity-Based Costing is based on ＇cost driver＇ as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional ＇products＇ move to ＇work＇ on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the center of the business ＇operational procedures＇fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting fromthe enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous＇s ＇workflow＇, the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage. 2, cost planning method The cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost=expected market price - target profit. (2) product design stage the cost of squeezing. This process can be expressed as the cost of the ＇Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...＇, and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market. (Iv) computer technology in Enterprise Cost Management At present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization. 1, the software application LOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software. 2, the application of The network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Management objectives. (E) to take measures to ensure cost-effective information Companies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit,the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable. Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provision of relevant information, on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards. In addition to strengthen the market research and information feedback in the Cost Management applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback. Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition. 中国企业成本管理的现状分析与对策摘要随着中国所取得的进展，中国传统的成本管理模式已经难以适应竞争日益激烈的市场环境。

第三方物流成本中英文对照外文翻译文献

中英文对照外文翻译The application of third party logistics to implement theJust-In-Time system with minimum cost under a global environmentAbstractThe integration of the Just-In-Time (JIT) system with supply chain management has been attracting more and more attention recently. Within the processes of the JIT system, the upstream manufacturer is required to deliver products using smaller delivery lot sizes, at a higher delivery frequency. For the upstream manufacturer who adopts sea transportation to deliver products, a collaborative third party logistics (3PL) can act as an interface between the upstream manufacturer and the downstream partner so that the products can be delivered globally at a lower cost to meet the JIT needs of the downstream partner. In this study, a quantitative JIT cost modelassociated with the application of third party logistics is developed to investigate the optimal production lot size and delivery lot size at the minimum total cost. Finally, a Taiwanese optical drive manufacturer is used as an illustrative case study to demonstrate the feasibility and rationality of the model.1. IntroductionWith the globalization of businesses, the on-time delivery of products through the support of a logistics system has become more and more important. Global corporations must constantly investigate their production systems, distribution systems, and logistics strategies to provide the best customer service at the lowest possible cost.Goetschalckx, Vidal, and Dogan (2002) stated that long-range survival for international corporations will be very difficult without a highly optimized, strategic, and tactical global logistics plan. Stadtler (2005) mentions that the activities and processes should be coordinated along a supply chain to capture decisions in procurement, transportation, production and distribution adequately, and many applications of supplychain management can be found in the literature (e.g. Ha and Krishnan, 2008, Li and Kuo, 2008 and Wang and Sang, 2005). Recently, the study of the Just-In-Time (JIT) system under a global environment has attracted more attention in the Personal Computer (PC) related industries because of the tendency towards vertical disintegration. The JIT system can be implemented to achieve numerous goals such as cost reduction, lead-time reduction, quality assurance, and respect for humanity (Monden, 2002). Owing to the short product life cycle of the personal computer industry, downstream companies usually ask their upstream suppliers to execute the JIT system, so that the benefits, like the risk reduction of price loss incurred from inventory, lead times reduction, on-time delivery, delivery reliability, quality improvement, and lowered cost could be obtained (Shin, Collier, & Wilson, 2000). According to the JIT policy, the manufacturer must deliver the right amount of components, at the right time, and to the right place (Kim & Kim, 2002). The downstream assembler usually asks for higher delivery frequency and smaller delivery lot sizes so as to reduce his inventory cost in the JIT system (Kelle, khateeb, & Miller, 2003). However, large volume products are conveyed using sea transportation, using larger delivery lotsizes to reduce transportation cost during transnational transportation. In these circumstances, corporations often choose specialized service providers to outsource their logistics activities for productivity achievement and/or service enhancements (La Londe & Maltz, 1992). The collaboration of third party logistics (3PL) which is globally connected to the upstream manufacturer and the downstream assembler will be a feasible alternative when the products have to be delivered to the downstream assembler through the JIT system. In this study, the interaction between the manufacturer and the 3PL will be discussed to figure out the related decisions such as the optimal production lot size of the manufacturer and the delivery lot size from the manufacturer to the 3PL, based on its contribution towards obtaining the minimum total cost. In addition, the related assumptions and restrictions are deliberated as well so that the proposed model is implemented successfully. Finally, a Taiwanese PC-related company which practices the JIT system under a global environment is used to illustrate the optimal production lot size and delivery lot size of the proposed cost model.2. Literature reviewThe globalization of the network economy has resulted in a whole new perspective of the traditional JIT system with the fixed quantity-period delivery policy (Khan & Sarker, 2002). The fixed quantity-period delivery policy with smaller quantities and shorter periods is suitable to be executed among those companies that are close to each other. However, it would be hard for the manufacturer to implement the JIT system under a global environment, especially when its products are conveyed by transnational sea transportation globally. Therefore, many corporations are trying to outsource their global logistics activities strategically in order to obtain the numerous benefits such as cost reduction and service improvement. Hertz and Alfredsson (2003) have stated that the 3PL, which involves a firm acting as a middleman not taking title to the products, but to whom logistics activities are outsourced, has been playing a very important role in the global distribution network. Wang and Sang (2005) also mention that a 3PL firm is a professional logistics company profiting by taking charge of a part or the total logistics in the supply chain of a focal enterprise. 3PL also connects the suppliers, manufacturers, and the distributors in supply chains and provide substance movement andlogistics information flow. The core competitive advantage of a 3PL firm comes from its ability to integrate services to help its customers optimize their logistics management strategies, build up and operate their logistics systems, and even manage their whole distribution systems (Wang & Sang, 2005). Zimmer (2001) states that production depends deeply on the on-time delivery of components, which can drastically reduce buffer inventories, when JIT purchasing is implemented. When the manufacturer has to comply with the assembler under the JIT system, the inventories of the manufacturer will be increased to offset the reduction of the assembler’s inventories (David and Chaime, 2003, Khan and Sarker, 2002 and Sarker and Parija, 1996).The Economic Order Quantity (EOQ) model is widely used to calculate the optimal lot size to reduce the total cost, which is composed of ordering cost, setup cost, and inventory holding cost for raw materials and manufactured products (David and Chaime, 2003, Kelle et al., 2003, Khan and Sarker, 2002 and Sarker and Parija, 1996). However, some issues such as the integration of collaborative 3PL and the restrictions on the delivery lot size by sea transportation are not discussedfurther in their studies. For the above involved costs, David and Chaime (2003) further discuss a vendor–buyer relationship to include two-sided transportation costs in the JIT system. Koulamas, 1995 and Otake et al., 1999 describe that the annual setup cost is equal to the individual setup cost times the total number of orders in a year. McCann, 1996 and Tyworth and Zeng, 1998 both state that the transportation cost can be affected by freight rate, annual demand, and the products’ weight. Compared to the above studies which assume that the transportation rate is constant per unit, Swenseth and Godfrey (2002) assumed that the transportation rate is constant per shipment, which will result in economies of scale for transportation. Besides, McCann (1996) presented that the total logistics costs are the sum of ordering costs, holding costs, and transportation costs. A Syarif, Yun, and Gen (2002) mention that the cost incurred from a distribution center includes transportation cost and operation cost. Taniguchi, Noritake, Yamada, and Izumitani (1999) states that the costs of pickup/delivery and land-haul trucks should be included in the cost of the distribution center as well. The numerous costs involved will be formulated in different ways when the manufacturer operates the JIT system associatedwith a collaborative 3PL under a global environment. Kreng and Wang (2005) presented a cost model, which can be implemented in the JIT system under a global environment, to investigate the most appropriate mode of product delivery strategy. They discussed the adaptability of different transportation means for different kinds of products. In this study, the implementation of sea transportation from the manufacturer to the 3PL provider will be particularized, and the corresponding cost model will also be presented to obtain the minimum total cost, the optimal production lot size, and the optimal delivery lot size from the manufacturer to the 3PL provider. Finally, a Taiwanese company is used for the case study to illustrate and explore the feasibility of the model.3. The formulation of a JIT cost model associated with the 3PL Before developing the JIT cost model, the symbols and notations used throughout this study are defined below:B3PL’s pickup cost per unit product (amount per unit)Cj3PL’s cost of the j th transportation container type, where j= 1, 2, 3,…,n (amount per year)DP annual demand rate of the product (units per year)Dr annual demand of raw materials (units per year)D customers’ demand at a specific interval (units per shipment)E annual inventory holding cost of 3PL (amount per year)F transportation cost of the j th transportation containertype from the manufacturer to the 3PL, where j= 1, 2, 3, …, n (amount per lot)F freight rate from the 3PL provider to the assembler (amount per kilogram)Hp inventory holding cost of a unit of the product (amount per year)Hr inventory holding cost of raw materials per unit (amount per year)Ij average product inventory of the j th transportation container type in the manufacturer, where j= 1, 2,3, …, n (amount per year)I annual profit margin of 3PL (%)K ordering cost (amount per order)Kj number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is Qj with the j th transportation container type, where j= 1, 2, 3, …, n(kj=Qj/d)M∗ optimal number of shipments that manufacturer delivers with the optimal total costactual number of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nMj number of shipments of the j th transportation container type, where j= 1, 2, 3, …, nnumber of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nN∗ optimal production lot size of the manufacturer (units per lot)optimal production lot size of the j th transportation container type, where j= 1, 2, 3, …, n(units per lot)Nj production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nr ordering quantity of raw material (units per order)P production rate of product (units per year)maximum delivery lot size of the j th transportation container type, where j= 1, 2, 3, …, n(units per lot)q∗ optimal delivery lot size of the manufacturer (units per lot)qj actual delivery lot size of the j th transportation container type, where j= 1, 2, 3, …,n (units per lot)Rj loading percentage of the j th transportation container type, where j= 1, 2, 3, …,n(Rj=qj/Qj)Rj real number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is qj with the j th transportation container type, where j= 1, 2, 3, …,n(rj=qj/d)S setup cost (amount per setup)W weight of product (kilogram per unit)Λ quantity of raw materials required in producing one unit of a product (units)Tomas and Griffin (1996) considered that a complete supply chain should consist of five participants, including the raw materials supplier, the manufacturer, the assembler, the warehouse operator, and the consumer. This study mainly focuses on the relationships among the manufacturer, the 3PL provider and the assembler within the JIT system under a global environment. In order to achieve the fixed quantity-period JIT delivery policy, which implies that the actual delivery lot size has to be determined by identifying the downstream assembler’s needs instead of the upstream manufacture’s economical delivery lot size, higher transportation costs with higher delivery frequency are necessary. Since the JIT system are more appropriately executed among those companies that are close to each other, a collaborative 3PL connected the upstream manufacture with the downstream assembler is necessary when the products have to be delivered from the upstream manufacture to the downstream assembler by sea transportation over a long distance. This study proposes a JIT cost model to obtain the optimal production lot size, the actual delivery lot size, the most suitable transportation container type, and the exact number of shipments from the manufacturer to the 3PL provider at the minimum total cost.This study makes assumptions of the JIT system as follows: (1) There is only one assembler and only one manufacturer for each product.(2) The production rate of the manufacturer is uniform,finite, and higher than the demand rate of the assembler.(3) There is no shortage and the quality is consistent in both raw materials and products.(4) The demand for products that the assembler receives is fixed and is at regular intervals.(5) Qj is much greater than demand at a regular interval,d.(6) The transportation rates from the manufacturer to the 3PL and from the 3PL to the assembler are computed by the number of shipments and the product’s weight, respectively, and, (7) The space of the manufacturer’s warehouse is sufficient for keeping all inventories of products that the manufacturer produces.According to the above assumptions from (1), (2), (3) and (4), Fig. 1 illustrates the relationships among the manufacturer, the 3PL provider, and the assembler, where the Fig. 1 represents the inventory of manufacturer’s raw materials, the inventoryof products inside the manufacturer, the inventory of the 3PL provider, and the inventory of the assembler from top to bottom (Kreng & Wang, 2005). This study also adopts the Fig. 1 to demonstrate the collaboration of the 3PL provider which will be an interface connecting the manufacturer and the assembler. During the period T1, the inventory of products with the manufacturer will be increased gradually because the production quantity is larger than the demand quantity. However, during the period T2, the inventory of products will be decreased because the production has been stopped.中文翻译：在全球环境下第三方物流以最小的成本实现了Just-In-Time系统的应用摘要：JUST-IN-TIME（JIT）系统，供应链管理的整合，最近已经吸引了越来越多的关注。

成本管理中英文文献对照及成本控制参考文献

成本管理中英文文献对照及成本控制参考文献参考文献 1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社，2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社，2005〃3 Edward Blocher，Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies，Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社，2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社，2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社，2003.7〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社，2005.1〃8 Catherine Stenzel，Joe Stenzel.Essentials of Cost Management M〃The Financial Aspects of Corporate Governance Gee Co.Ltd London..2003〃9 David W〃Yong.A Manager’s Guide to CostCutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies，Inc，2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997. 11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 杨加陆范军方青云袁蔚孙慧.中小企业管理M.复旦大学出版社.2004. 13 吕长江，王克敏，韩汇博，赵岩〃财务管理学M〃天津〆南开大学出版社〃2004. 14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋，马士华〃生产与运作管理M〃北京〆高等教育出版社〃1999.6 16 伍爱〃质量管理学M〃广州〆暨南大学出版社〃2006.8. 1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。

成本管理外文文献及翻译

成本管理外文文献及翻译成本管理外文文献China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management.Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterpriseprofitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become aninevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management hasalso exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasivephenomenon, mainly in Cost Management of the scope, purpose and means fromtime to biased. Many enterprises will continue to limit the scope of CostManagement within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes hasbeen reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze theCost Management of thisgoal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of CostManagement. Most companies have a common phenomenon, that is, torely on finance staff to manage costs. In the implementation of Cost Management process,some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not reallyformed, the system's Cost Management methodology, from speaking, we haveproposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodologyin a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to thesurvey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises toenter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain businessfurther enhance the level of Cost Management, it is difficult to meet the modern CostManagement of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there isthe cost of the case Information is untrue, and this situation isgetting worse. Cost Informationdistortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of directlabor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product costinformation to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieveimproper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishmentof the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as afinance officer for a small number of managers patents, that thecost-effectiveness should be handled by business leaders and financestaff and to all workshops, departments, teams and groups of workersonly as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish theCost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comesfrom enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be anadvantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Managementthinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specializedapproach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt toconstantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should becomprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on costchanges in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectivenessshould also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to thecorrect decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people'sintellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing andcost-planning methodSince the cost of the early 20th century inception, he has appeared'standard cost', 'budget control', 'difference', 'cost-of-stateanalysis', 'variable cost method', 'volume-profit analysis','responsibility accounting', etc. a series of traditional costaccounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects,thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the centerof the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprisesin the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: targetcost = expected market price - target profit. (2) product design stage the cost ofsqueezing. This process can be expressed as the cost of the'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost controlmanagement through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information systemhas become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Managementobjectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to acertain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provisionof relevant information,on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral senseof responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards. In addition to strengthen the marketresearch and information feedback in the CostManagement applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback.Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.-------- 欢迎下载资料，下面是附带送个人简历资料用不了的话可以自己编辑删除，谢谢～下面黄颜色背景资料下载后可以编辑删除X X X 个人简历个人资料姓名:xxxx 婚姻状况:未婚出生:1987-06-24 政治面貌:团员性别:男民族:汉照片学位:本科移动电话:专业:英语电子邮件:地址:教育背景2006.9-2010.6 吉林工程技术师范学院-----外国语言文学系主修课程大学英语精读，大学英语泛读，英语口语，英语听力，英语写作，英语口译，翻译学，词汇学，语法学，英美概况，英国文学，美国文学，语言学，本科阶段主修日语，中外名胜。

物流成本控制论文中英文对照外文翻译

中英文对照外文翻译原文Logistic Costs and ControllingAbstractLogistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).Another problem, which arises not only in logistics, is costing and pricing of intangible goods. Intangible goods, such as logistic services, provide immediate utility and are generally not storable. Therefore, the conventional methods of accounting, costing and pricing, which have been developed for tangible goods, are of limited value for logistics (Cooper 1992; Horvàth 1999; Johnson 1987).More appropriate for the calculation of performance costs are process-related cost accounting and activity based costing. However, in logistics as well as in other areas of business, the definition and calculation of process costs differs (Bragg 2001; Hicks 2002; Horvàth 1999; Pohlen and LaLonde 1994; Poist 1974). This holds especially for the performance costs of multifunctional logistic systems, for pricing of integrated performances and for the consideration of fixed costs.As long as they are defined, measured and calculated differently, logistic costs, cost rates and prices cannot be compared. Any benchmarking based on such doubtful indicators is misleading (see Sect. 4.5). Hence, reported market volumes and market shares of logistics are at best educated guesses (Baumgarten et al. 1993; Kille and Klaus 2007; Müller-Steinfahrt 1998).The situation in logistic controlling and supply chain controlling is even worse (Cooper and Kaplan 1998; Manrodt et al. 1999; Seuring 2006). Only a minority of companies records and monitors logistic costs separately and continuously (Weber 2002). Whereas in industry the total logistic costs range between 5 and 15% of turnover, in trade companies they make up between 10 and 25% of turnover (Baumgarten et al. 1993; Gudehus 1999/2007). For retailers, logistic costs can use up more than one third of the profit margin. Despite this, it is still the exception for retailers to record and monitor the logistic costs from the ramp of the suppliers to the point of sales.Logistic controlling does not only include calculation, budgeting and recording of costs, but also the monitoring of performance and quality. Controlling should consult management in the planning, set up and operation of optimal systems. To enable this, it has to determine and specify for improvements in service, performance, quality, and costs (Cooper 1992; Darkow 2001; Horvàth 1999; Johnson 1987; Weber et al. 1993, 2002).Where and with what accuracy costs, performances and quality should be recorded and monitored depends on the contribution of logistics to the value creation, on the core competencies and objectives of the company, and on current projects. In logistic controlling, as in other areas, less is more: it is better to control a small number of meaningful key performance indicators (KPI) with adequate accuracy in longer time spans, than to monitor all possible performance, quality and cost data with high precision permanently without knowing the demand for these information (Manrodt et al. 1999). For controlling, not the precision of the performance and cost data, but their practical use and application are decisive.In this chapter, the logistic costs are consistently defined, the fundamental issues of logistic costing are presented, and practicable methods for the calculation of use dependent cost rates are developed. This includes a discussion of the fixed-cost dilemma of logistics, the relationship between logistic costs and performance rates and the most effective options for reducing logistic costs. Usingthe results of this chapter, in the following chapter cost-based prices and pricing systems for logistic performances and services are derived.Cost Accounting and Performance CostingCorresponding to the stationary or structural aspect and to the dynamic or process aspect, two different types of accounting are necessary. Cost accounting for longer periods keeps a stationary point of view, while performance costing for shorter periods reflects the dynamic perspective.Logistic Cost CalculationAs the general cost calculation of a company, the logistic cost calculation comprises standard cost calculation, accompanying cost calculation and final cost calculation (Horváth 1999; Weber 2002; Wöhe and Döring 2008).Standard Cost CalculationSubjects of standard cost calculation or planned cost calculation are the future operating costs for an existing or a planned system. Results are standard logistic costs and target performance costs.Standard cost calculation is necessary for investment decisions, for planning systems, processes and projects, for cost accounting and benchmarking of future periods and for the calculation of prices and tariffs.Accompanying Cost CalculationAccompanying cost calculation aims for a continuous control of all costs caused by the execution of logistic tasks and services during the current accounting period. The result of accompanying cost calculation is information for management about the current costs and utilization of resources.Knowing the costs and the utilization of the resources allows initiating appropriate measures for reducing costs, adaptation of resources and improving capacity utilization in due time. The results of the accompanying cost calculationcan be used also for invoicing and compensation of logistic service providers, if costs-based prices have been agreed.Final Cost CalculationSubjects of final cost calculation or post calculation are the operating costs of closed periods in the past. The real logistic costs and cost rates can be compared with the respective target values and benchmarks. This allows conclusions for standard costing and pricing.Most important causes for deviations of real costs from the target values in logistics are:●Cost factors, especially personnel costs, have been planned, assumed orexpected too high or too low.●Utilization of resources, such as transport means, storage systems,machines, and production facilities, has been planned or expectedfalsely.●Empty runs of transport means and filling degrees of transport and loadunits were incorrectly planned.●The actual utilization structure of the logistic system differs from theanticipated structure.The first two reasons for differences between real and target costs are normally caused by the planner and the operator of a logistic system. A too high share of empty runs and bad utilization of storage capacities is in many cases also the result of unqualified planning or poor scheduling. However, this can be caused also by a user, who changed transport relations, demand structure or stock levels. An insufficient utilization can also be initiated by a wrong demand forecast or false information from the customers.For a dedicated logistic system, which is used for a longer period of time by one or a small number of companies based on individual contracts, the users must bear the risk of changing demand and the cost differences resulting from a deviating utilization of the ready held resources. Final cost calculation for dedicated logisticsystems can be used for the utilization based allocation of surpluses or additional costs to the different usersFor a multi-user logistic system, where tasks and services are offered on the market and used only for shorter periods of time by many different customers, the risk for changing demand and insufficient utilization is born by the logistic service provider. This risk is compensated by the chances for higher profit from better utilization or favorable demand structure. Furthermore, the service provider can influence the demand by his sales efforts and by offering utilization dependent prices. For multi-user logistic systems the structure and utilization risk are incorporated in the pricesComponents of Logistic CostsThe total logistic costs are a sum of specific logistic costs, additional logistic costs and administrative costs:●Specific logistic costs are all costs of a performance station, a profit centeror a company, which are caused by executing the genuine operativelogistic tasks transport, handling, storing and commissioning.●Additional logistic costs are caused by executing additional operative taskswhich are directly connected with the genuine logistic tasks, such aspacking, labeling, loading and unloading, quality control or handling ofempties.●Administrative logistic costs are costs for related administrative services,such as scheduling, quality management and controlling, which go alongwith the execution of logistic performances and additional services.Costs for non-logistic tasks, such as research and development, construction, production, assembling, marketing, sales and general administration, are not part of the logistic costs. Also, the costs for buying and procuring merchandise, parts, material and equipment are not logistic costs as long as they are not directly caused by the execution of logistic tasks and related services. For instance, the costs for packing sales units are production costs, whereas the costs for packing material, pallets, bins and load carriers are material costs of logistics.When designing and optimizing company logistics as well as when scheduling orders and inventories, it is necessary to keep in mind that many logistic activities also have an effect on non-logistic costs and revenues. They influence setup costs, out-of-stock costs, disruption costs and ordering costs as well as prices, profit margins and turnover. Hence, logisticians always have to bear in mind the economic principle:Logistic activities as all other activities in the company should maximize the difference between revenues and costs at lowest capital investment.Elements of Logistic Costs●Personnel costs: wages for workers and salaries for employees with logisticresponsibilities, including personal taxes, vacation, illness, absence, etc.●Space and area costs: Depreciation and interest for the owned assets andbuildings, rents and leasing fees for external buildings, halls and areas,including related heating, climate, maintenance and surveillance costs.●Route and network costs: Depreciation and interest for own and fees forexternal driveways, routes, roads, highways, railroads and transshipmentpoints●Costs for logistic equipment: Depreciation, interest and operating costs forown as well as rental fees and leasing costs for external logistic equipmentsuch as racks, forklifts, transport means, cranes, conveyors and handlingequipment, control systems and process computers, including theequipment-caused energy, cleaning, repair and maintenance costs.●Load carrier costs: Depreciation and interest for own as well as rental feesand leasing costs for external load carriers, such as pallets, bins, barrels,racks, cassettes and containers, including the costs for cleaning, repair,maintenance and empties management.●Logistic material costs: Expenditures for packing material, transportpacking, load securing, labels and other material, which is needed in orderto perform logistic tasks and services.●Logistic IT-costs: Depreciation, interest and operating costs for ownIT-systems as well as costs for external IT-systems as far as used forlogistic purposes.●Third party logistic expenses: Freights, rental fees and other expenses forlogistic service providers.●Taxes, duties and insurance fees, which accumulate during the execution oflogistic tasks and services, as far as related to logistic purposes.●Planning and project costs: Depreciation and interest on activated expensesfor planning, project management and implementation accumulated up tothe start of the economic utilization of a logistic system.●Inventory holding costs: Interest and write offs on all stationary andmoving inventories, in stocks, on buffer places and in transport.In some companies the inventory holding costs include only the interest caused by the capital commitment. Obsolescence costs as well as write-offs due to non-marketability, deterioration or stock decline are often neglected. However, the write-offs on inventories of fashion, perishable, high value or electronic goods can be as high as or even higher than the interest.译文物流成本和控制资料来源: Springer-Verlag 2009 作者：Timm Gudehus，Herbert Kotzab 物流成本定义在不同公司是不同的。

物流成本外文文献

物流成本外文文献Title: Literature Review on Logistics CostsIntroduction:Logistics costs play a critical role in the overall performance and competitiveness of businesses. Efficient management of logistics costs is essential for achieving operational excellence and maximizing profitability. This literature review aims to provide an overview of existing studies on logistics costs and explore potential strategies for cost reduction and optimization.1. Definition and Components of Logistics Costs:Logistics costs encompass a wide range of expenses involved in the movement, storage, and handling of goods. These costs can be categorized into several components, including transportation costs, inventory carrying costs, warehousing costs, order processing costs, and packaging costs. Understanding the different components of logistics costs is crucial for identifying areas with potential for cost reduction.2. Factors Affecting Logistics Costs:Numerous factors influence logistics costs, including distance, transportation mode, shipment size, delivery time,product value, and market demand. Furthermore, external factors such as fuel prices, labor costs, regulatory requirements, and infrastructure quality also impact logistics costs. Studying these factors can help businesses develop effective strategies to minimize expenses and enhance overall operational efficiency.3. Strategies for Cost Reduction:Several strategies have been proposed to reduce logistics costs effectively. These include optimizing transportation routes, consolidating shipments, adopting lean inventory management techniques, improving warehouse layout and operations, outsourcing non-core logistics activities, and implementing advanced technologies such as automation and data analytics. By incorporating these strategies, companies can achieve significant cost savings and improve customer service levels.4. Importance of Collaboration and Integration:Collaboration among supply chain partners, including suppliers, manufacturers, distributors, and retailers, is essential for optimizing logistics costs. By sharing information, coordinating activities, and aligning goals, supply chain partners can eliminate redundant processes,reduce transportation costs, and improve overall supply chain efficiency. Integration of logistics functions with other business processes, such as procurement, production, and sales, also leads to cost savings and improved customer satisfaction.5. Performance Measurement and Benchmarking:Accurate measurement and benchmarking of logistics costs are crucial for monitoring performance and identifying areas for improvement. Key performance indicators (KPIs) such as cost per unit, order cycle time, on-time delivery, and inventory turnover provide valuable insights into cost-effectiveness and operational efficiency. Comparing these metrics with industry benchmarks helps companies identify performance gaps and implement appropriate measures to achieve cost reduction goals.Conclusion:Effective management of logistics costs is essential for businesses to remain competitive in today's dynamic marketplace. By understanding the components and factors influencing logistics costs and adopting appropriate strategies, companies can achieve cost reduction, enhance operational efficiency, and improve customer satisfaction. Continuous measurement and benchmarking of logistics costs arecrucial for monitoring performance and identifying opportunities for further optimization.。

成本管理中英文文献对照及成本控制参考文献

成本管理中英文文献对照及成本控制参考文献参考文献1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社，2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社，2005〃3 Edward Blocher，Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies，Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社，2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社，2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社，〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社，〃8 Catherine Stenzel，Joe of Cost Management M〃The Financial Aspects of Corporate Governance Gee London..2003〃9 David W〃Manager’s Guide to Cost Cutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies，Inc，2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997.11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 杨加陆范军方青云袁蔚孙慧.中小企业管理M.复旦大学出版社.2004.13 吕长江，王克敏，韩汇博，赵岩〃财务管理学M〃天津〆南开大学出版社〃2004.14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋，马士华〃生产与运作管理M〃北京〆高等教育出版社〃16 伍爱〃质量管理学M〃广州〆暨南大学出版社〃. 1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。

The-logistics-cost-物流成本控制control-外文翻译

物流成本控制The logistics cost controlWith the rapid development of science and technology and the enhancement of the trend of economic globalization, the countries of the world economy is facing unprecedented opportunities and challenges. As an important part of modern economy, modern logistics in the national economy and social development plays an important role. Logistics cost is one of the core concepts of logistics, how to calculate, and what is the difference between the traditional storage and transportation costs, these problems not only relates to how to know the current situation of logistics in China, from the macroscopic also relates to the specific calculation and evaluation of logistics practice. Control is a control system to achieve all the goals. The so-called logistics cost control is to use a particular theory, method and system on logistics each link of the expenses incurred for effective planning and management.Basic introductionTo control the logistics cost, an enterprise should according to the following steps to gradually achieve:1, you first need to understand your service object. What needs do they have? How can a higher level of service to achieve customer satisfaction? This is very important, when many companies tend to be because of lower costs and reduce the cost of the result of the customer service level is down, enterprise's sales are down, but led to rising, so that the overall costs of the loss of competitiveness. So we must first clear customer service requirements, these requirements and standards are not allowed to decrease.2, the second to get to know the composition of your logistics cost. Enterprise's logistics cost generally includes storage cost, transportation cost, information cost, managementcost, the cost must be refined. Such as storage cost: all the associated costs and warehousing activities, order cost, loss of the cargo interest, depreciation, purchase cost, inventory cost, picking cost, distribution cost, circulation processing cost, transportation cost, warehouse all kinds of facilities, equipment depreciation, labor costs, etc.; Transport costs: outside the unit transportation cost, the unit vehicle use various cost, insurance premium, and careful, oil expenses, toll fee, depreciation cost, maintenance cost and artificial cost, etc.), information cost, amortization system development, system maintenance, system related equipment depreciation cost; Cost management: all kinds of artificial cost management.3, need to understand the business area and the distribution of the current service, cost, etc. Where is the supply of goods? Where is the customer? Where is the warehouse? Now is how to service? The current situation of service? Current cost? Now the mode of transportation? Need to learn more about each piece. Through your client in where? What are their needs and quantity? Customer requirements of the supply of goods in where? The comparison of different means of transportation cost and analysis? Different carriers, service, cost comparison and analysis.4, considering the layout according to the current customers, arrange the best goods flow, analysis of different combination of cost and service. Determine the warehouse layout, determine the warehouse service customers, to determine the flow of goods, to determine the economic inventory distribution, determine the best mode of transportation, to determine the best carrier.5, will be the fourth step refinement into enterprise business process and operation specification, at the same time with all kinds of monitoring and analysis report. Analyzing the needs of customers, arrange the best inventory distribution; Analyzing thecost of change; Continuous assessment service level, the cost of all kinds of carriers, The costs of all kinds of audit.Simple write here, still relatively early shallow. Lower logistics costs is a continuing process, clear what to do first? Then what will produce what charge? After understanding the status quo? To design the best implementation pattern? Finally strengthen monitor constantly improve optimization.Basic methodLogistics cost control methods, including absolute cost control method and relative cost control method.The absolute cost controlIs control the cost within an absolute amount of the cost control method. Absolute cost control from the various cost saving, put an end to the channels of waste logistics cost control, and asked what was happening in the operation of the production process costs are included in the scope of cost control. Standard cost and budget control is the main method of absolute cost control.Relative to the cost controlBy cost and output value, profits, quality and function of factors such as comparative analysis, seek the most economic benefits under certain constraints of a kind of control method.Relative cost control to expand the field of logistics cost control, asking people in an effort to reduce logistics cost at the same time, sufficient attention and closely related to the cost factors, such as product structure, the structure of the project, quality of servicelevel, quality management, and other aspects of work, the purpose is to improve the efficiency of the control cost, both to reduce the unit product costs, improve overall economic efficiency.basic principleLogistics system cost control to carry out the following principles:(1) the right standards for the cost of logistics activities, using the standard strictly implement the cost responsibility system.(2) the combination of general and key, according to the exception principle, especially the logistics cost.(3) from top to bottom, and daily on a regular basis, combining the experts and the masses, one-way activity combination and integration process, the comprehensive logistics cost control.Basic wayTo strengthen the inventory management and reasonable control inventoryTo strengthen the inventory management, reasonable control inventory is the first task of logistics cost control. Enterprise inventory costs include holding cost, ordering or production preparation cost and shortage cost. Inventory quantity is too much, although can meet customer demand, reduce the shortage cost and ordering cost, but increase the enterprise's inventory holding cost; Inventory quantity is not enough, although can reduce inventory holding cost, but will not be normal to meet customer demand and increase the shortage cost and ordering cost. How to determine the damage neither customer service levels, nor the enterprise for holding too much inventory and increasethe cost of reasonable inventory reserves, this needs to strengthen the inventory control and enterprise can use the economic order batch method, MRP, inventory control, JIT inventory control, etc.On the whole process of supply chain management, improve the level of logistics servicesControl the logistics cost is not just the pursuit of the efficiency of logistics enterprises, the main consideration should be given more from products to end users throughout the supply chain logistics cost efficiency. With today's competition in the enterprise environment, customers put forward higher request, in addition to price more enterprises can effectively shorten the period of goods turnover, really quickly, accurately and efficiently manage the commodity, in order to achieve this goal, is just the logistics system has the efficiency of an enterprise is not enough, it need to coordinate with other enterprises and customers, transportation industry, the relationship between the efficiency of the entire supply chain activities. Therefore lower logistics costs is not just logistics departments or enterprises of the production department, is also sales and procurement departments of responsibility, also the goals to reduce logistics cost through to the enterprise all functional departments. Improve the logistics service is one of the ways to reduce logistics cost, by strengthening the logistics service to customers, contribute to the realization of sales to ensure that the enterprise benefits. , of course, at the same time as the guarantee to improve the logistics service, and to prevent excess of logistics services, more than the necessary logistics service may impede the implementation of the logistics efficiency.Through the reasonable distribution to reduce logistics costDistribution is an important link in logistics services, through the realization of the efficiency of distribution, increase the cubed out and reasonable arrangements to plan, choose reasonable transportation, can reduce the distribution cost and transportation cost. The use of logistics outsourcing to reduce logistics costLogistics outsourcing is an important means of controlling logistics cost. Enterprises logistics outsourcing to specialized third-party logistics companies, through the integration of resources, utilization, not only can reduce the enterprise investment cost and logistics cost, and can make full use of the professional and technical advantages, improve the level of logistics services. The author has some cost of logistics in China has a large enterprise must rely on a survey of logistics cost occupies a considerable proportion in the enterprise, there are a lot of enterprise logistics cost accounts for more than 20% of the cost of sales. They are in the process of practice through different forms of logistics outsourcing, fundamentally reduces the logistics cost, and makes the service quality to rise obviously, so as to get rid of the cycle in some enterprises in the past, made a lot of money, it is made for shipping company. Robust that everyone is familiar with the company to produce nationally famous for bottled purified water, mineral water, bottled water sales process occupies a considerable proportion of the logistics cost, logistics cost accounts for 39% of the cost of sales, as the change of domestic and foreign economic environment, especially the rising oil prices and the national governance of overrun overload, make the enterprise faces a lot of pressure in terms of logistics, so they choose the logistics outsourcing, mainly take personnel outsourcing, outsourcing cargo handling, service outsourcing, logistics cost after change in the cost of sales share dropped to 6.5%.Control and reduce logistics costIn the rapidly development of modern logistics technology gradually perfect logistics system software. With the aid of logistics information system, on the one hand various logistics operations or business processing can accurately and rapidly; On the other hand, the establishment of the logistics information platform, all kinds of information transmitted through the network, so that the whole process of production, circulation enterprises or departments share the resulting profits, fully cope with the possibility of demand, and adjust the business practices of different enterprises and planning, so as to effectively control the happening of the ineffective logistics cost, basically realize the logistics cost is reduced, which fully reflects the logistics of the third profit source.To sum up, the logistics cost control is a comprehensive and systematic project, to build a new control thought, from the global, to obtain good economic benefit, logistics "the third profit source" can really play a role.The domestic situationOur whole society total logistics cost of GDP, down to 21.4% since 1998, seven years in a row in the percentage, is still in the level of 21.3% by 2004. The level of developed countries and foreign logistics is about 8% ~ 10%. So far, our country's logistics industry is still in its infancy, stay in vulgar management, the level of quality and efficiency is not very ideal. The modern logistics concept to China, by contrast, has more than 20 years of history, but the logistics real attention by Chinese companies, was promoted to the height of the strategic management, practical significance of the third party logistics industry, in the 21st century has just begun.At present, the domestic enterprises in the logistics cost control, an exploration is still in the stage, the perceptual component in the majority. Put forward the importance oflogistics costs "black continent" theory, indicate that people know about logistics cost of one-sidedness of "logistics iceberg theory"; Clarify logistics cost control is the enterprise profit point of "the third profit source" hypothesis; Easy logistics cost calculation method - "ABC" logistics calculation method research achievements abroad for Chinese enterprise. It is important to our country enterprise vigilant that these theory are based in the international large-scale enterprise of research. And the logistics industry of our country basic is composed of under $5 billion small and medium-sized enterprises. The existing advanced logistics concept how to reasonable application characteristic of the economic situation in our country, has become a major subject presses for solution.Cost of logistics systemLogistics system includes transportation, warehousing, packaging, handling, distribution, circulation processing, logistics information. Standing in the perspective of enterprise, it is necessary to reduce the isn't a link in the system cost, but from a global control system cost finally. To achieve this goal, need to adjust to the whole logistics system, improvement and optimization, to provide as high as possible as low as possible in the logistics cost of logistics service quality. Logistics each subsystem in its reasonable optimization on the basis of cohesion, to adapt to each other, each other to form the best structure and the operation mechanism, can give full play to the efficiency of each subsystem, and the overall efficiency of the system is able to fully embody. In the end, to ensure that the logistics system has the ability to according to the types of goods, quantity, delivery requirements, transportation conditions, etc., make the goods as soon as possible by origin with minimal link, in the most economic route, the high quality land into the hands of users, in order to achieve the purpose of reduce logistics costs, improve the economic benefit.Mention logistic system, wal-mart (Wal - Mart) group is a must to mention. Wal-mart after 44 years of operation, already have 3 more than 000 chain stores in the United States, in overseas has 1 000 chain stores, as many as 885000 employees, is the world's biggest retail enterprise. It a cost leadership strategy covers the commodity purchase store sales all the links on the transfer process cost and cost control. The company has built 62 distribution centers, distribution service for 4 more than 000 chain stores in the world, the company sales of 80000 products, 85% of these supplies distribution center. The company in the United States more than a total of nearly 30000 domestic large container trailer, 5 more than 500 large cargo truck. Transport amount of 7.75 billion cases each year, the total travel 650 million km. Distribution center is completely automated, each commodity bar code, are marked by a dozen kilometers of conveyor belt transmission products, with a laser scanner and computer to track the storage location of each item and shipping. For reasonable scheduling of the scale of the commodity procurement, inventory, logistics and distribution management, the company has established the specialized computer management systems, satellite positioning system and TV scheduling system, and even have their own satellites. Wal-mart's logistics system is a whole system, on the one hand can guarantee adequate shelf in time, on the one hand, also will try our best to make the inventory to a minimum.The thinking of integrated logistics systemIn reality, the highest level of logistics service and the lowest logistics cost is impossible to set up at the same time, both between them there is a "law of antinomy. High levels of logistics service requires a large number of inventory, enough freight and plenty of storage, this is bound to produce high logistics costs; And lower logistics costs asking for is a small amount of inventory, low freight rates and less storage, which in turn willreduce services, reduce service levels and standards. Wal-mart in the United States to set up the logistics system from the economic scale of its existing well solve the "law of antinomy, found their own logistics service level of the highest and the lowest organic balance between the logistics cost. Automated distribution centers in the United States, it is recognized as the most advanced distribution center, to achieve the goal of high efficiency, low cost, for wal-mart implements the "everyday parity" provides reliable logistics guarantee. To enter the Chinese market, however, didn't immediately put it in the United States of wal-mart's business model copy China to come, but according to the actual situation, timely and reasonable to gradually set up purchasing center and distribution center, in order to upgrade the automation level. Wal-mart's attitude is worth pondering for Chinese companies.(1) transportation cost control. Our country enterprise is limited by the size, neither necessary nor possible in a short period of time with a large transport capacity, less likely to widely used technology such as GPS. Which requires the enterprise must fully use the existing facilities, starting from the global, strive for short transport distance, transport capacity among provinces, less operation, to reach high speed, low transportation costs, transportation, quality and efficient planning and aviation, railway, highway, waterway transport.(2) the distribution cost control. Even the strength of the wal-mart, after also didn't immediately come to China for the layout of the distribution center, but according to the development strategy of business step by step. Chinese enterprises should also follow this principle, according to the distribution network and the development of appropriate scale set up distribution centers. Some production enterprise internal logistics at present didn't have to consider to establish a distribution center, only need to optimize thestorage.(3) the rationalization of logistics facilities and equipment. Every enterprise's logistics has its own characteristics, the enterprise should be to choose the logistics equipment and logistics facilities. Warehouse is self-built or lease, you need to set up the shelf, use what kind of material, specifications of the tray, equipped with what sort of transport, handling tools and vehicles is a problem that every enterprise to consider. Does not require much and all the logistics facilities and equipment, but must be able to adapt to the characteristics of the enterprise. In the commodity circulation in wuhan from best warehousing distribution center has its own European warehouse, take the pallet racking combined with gravity shelves, multi-purpose plastic tray, with van, and four kinds of forklift, including "lumbricus" to serve the needs of logistics. In the third party logistics bureau wuhan branch is rented warehouse, use pallet racking, mainly use wooden pallet, road, rail transport, adequate equipment two forklifts, company-wide on-the-job personnel also less than 30 people.(4) information system reasonably. All the associated with logistics information flow determines the effectiveness of the logistics system, to guide the flow of operations. Contemporary social demand diversification and individuation, production type to develop in the direction of many varieties, small batch, production and processing equipment from the flowing water line of special processing equipment, to adopt a multi-function machining center of flexible manufacturing system (FMS). With a medium-sized commodities flow-through enterprise as an example, its operating varieties are more than 5, 000 at least. The resulting large amounts of information has gone far beyond the human computing ability. Logistics system in order to adapt to this change will need to implement a high degree of information. But the informatization process ofcan and should be gradual. Wal-mart in the United States to use large computers to set up the data center, and wuhan from best warehousing distribution center only used a handheld scanner, electronic counters, etc. A relatively small amount of electronic equipment. The question of whether there is no advanced information system, the key lies in whether can meet the demand of the enterprise logistics management and cost. The development of the logistics systemThe cost of logistics system not only limited to the enterprise internal control. In fact has developed into the Supply Chain enterprise logistics system (Supply Chain) an integral part. Shenlong automobile co., LTD., for example, the company quite a lot of parts by wuhan local purchasing auto parts enterprises. Dpca through qualification assessment and tender way in the selection of suppliers, and they become a community of interests, by sharing information, coordinate with each other, to ensure the dongfeng-citroen automobile spare parts supply, smooth of dpca's internal logistics operation can also help companies control purchasing cost, ensure the quality of products.In fact, the enterprise supply chain are only consider the suppliers, manufacturers, distributors, are not fully consider all stakeholders. Also includes the enterprise logistics system in the broadest sense of the upstream and downstream customers and all stakeholders. To add these factors to the enterprise logistics system, and then a new comprehensive cash flow and information flow, make up a complete enterprise V alue Chain (Value Chain). The stakeholders here refers to the main body of all affected by the enterprise business activities. A brewer, for example, it products to the customers' hands by seller, the related interests may be consumers, third party logistics enterprise, the brewery surrounding residents even by relevant government functional departments, etc. Consumer is the end of product logistics, third-party logistics can provide enterpriseswith services, factory nearby residents may claim of environmental problems caused by the enterprise, government functional departments may to the enterprise management to intervene. The enterprise value chain optimization to provide guarantee for efficient production, improve the service level of the enterprise, reasonable cost reduction, also should pay attention to the social benefits of enterprises properly. Otherwise, the enterprise internal logistics system can be affected by enterprise stakeholders and reach the purpose of the design.conclusionIn the 21st century, our country enterprise is facing the challenge of globalization, the vast majority of industry overcapacity, the buyer's purchasing power is lower than the market supply situation. In this case, the manufacturing and circulation to reduce logistics costs, improve the level of service as an important way to obtain competitive advantage. Logistics system cost reduction does not mean lower service levels at the same time. Control the logistics cost is to reduce the logistics cost to improve the level of service by the best matching point or range, so as to more effectively achieve the purpose of enterprises to reduce costs and promote corporate cutbacks. Chinese enterprises should be selectively absorb the successful experience of international logistics management research, and the theoretical circle to carry out all-round cooperation, to speed up the pace of the development of logistics in China.中文随着科学技术的快速发展和经济全球化趋势的增强，世界经济国家面临着前所未有的机遇和挑战。

第三方物流成本的管理外文翻译(适用于毕业论文外文翻译+中英文对照)

The application of third party logistics to implement the Just-In-Time system with minimum cost under a global environmentAbstractThe integration of the Just-In-Time (JIT) system with supply chain management has been attracting more and more attention recently. Within the processes of the JIT system, the upstream manufacturer is required to deliver products using smaller delivery lot sizes, at a higher delivery frequency. For the upstream manufacturer who adopts sea transportation to deliver products, a collaborative third party logistics (3PL) can act as an interface between the upstream manufacturer and the downstream partner so that the products can be delivered globally at a lower cost to meet the JIT needs of the downstream partner. In this study, a quantitative JIT cost model associated with the application of third party logistics is developed to investigate the optimal production lot size and delivery lot size at the minimum total cost. Finally, a Taiwanese optical drive manufacturer is used as an illustrative case study to demonstrate the feasibility and rationality of the model.1. IntroductionWith the globalization of businesses, the on-time delivery of products through the support of a logistics system has become more and more important. Global corporations must constantly investigate their production systems, distribution systems, and logistics strategies to provide the best customer service at the lowest possible cost.Goetschalckx, Vidal, and Dogan (2002)stated that long-range survival for international corporations will be very difficult without a highly optimized, strategic, and tactical global logistics plan. Stadtler (2005) mentions that the activities and processes should be coordinated along a supply chain to capturedecisions in procurement, transportation, production and distribution adequately, and many applications of supply chain management can be found in the literature (e.g. Ha and Krishnan, 2008, Li and Kuo, 2008and Wang and Sang, 2005).Recently, the study of the Just-In-Time (JIT) system under a global environment has attracted more attention in the Personal Computer (PC) related industries because of the tendency towards vertical disintegration. The JIT system can be implemented to achieve numerous goals such as cost reduction, lead-time reduction, quality assurance, and respect for humanity (Monden, 2002). Owing to the short product life cycle of the personal computer industry, downstream companies usually ask their upstream suppliers to execute the JIT system, so that the benefits, like the risk reduction of price loss incurred from inventory, lead times reduction, on-time delivery, delivery reliability, quality improvement, and lowered cost could be obtained (Shin, Collier, & Wilson, 2000). According to the JIT policy, the manufacturer must deliver the right amount of components, at the right time, and to the right place (Kim & Kim, 2002). The downstream assembler usually asks for higher delivery frequency and smaller delivery lot sizes so as to reduce his inventory cost in the JIT system (Kelle, khateeb, & Miller, 2003). However, large volume products are conveyed using sea transportation, using larger delivery lot sizes to reduce transportation cost during transnational transportation. In these circumstances, corporations often choose specialized service providers to outsource their logistics activities for productivity achievement and/or service enhancements (La Londe & Maltz, 1992). The collaboration of third party logistics (3PL) which is globally connected to the upstream manufacturer and the downstream assembler will be a feasible alternative when the products have to be delivered to the downstream assembler through the JIT system. In this study, the interaction between the manufacturer and the 3PL will be discussed to figure out the related decisions such as the optimal production lot size of the manufacturer and the delivery lot size from the manufacturer to the 3PL, based on its contribution towards obtaining the minimum total cost. In addition, the related assumptions and restrictions aredeliberated as well so that the proposed model is implemented successfully. Finally, a Taiwanese PC-related company which practices the JIT system under a global environment is used to illustrate the optimal production lot size and delivery lot size of the proposed cost model.2. Literature reviewThe globalization of the network economy has resulted in a whole new perspective of the traditional JIT system with the fixed quantity-period delivery policy (Khan & Sarker, 2002). The fixed quantity-period delivery policy with smaller quantities and shorter periods is suitable to be executed among those companies that are close to each other. However, it would be hard for the manufacturer to implement the JIT system under a global environment, especially when its products are conveyed by transnational sea transportation globally. Therefore, many corporations are trying to outsource their global logistics activities strategically in order to obtain the numerous benefits such as cost reduction and service improvement. Hertz and Alfredsson (2003) have stated that the 3PL, which involves a firm acting as a middleman not taking title to the products, but to whom logistics activities are outsourced, has been playing a very important role in the global distribution network. Wang and Sang (2005)also mention that a 3PL firm is a professional logistics company profiting by taking charge of a part or the total logistics in the supply chain of a focal enterprise. 3PL also connects the suppliers, manufacturers, and the distributors in supply chains and provide substance movement andlogistics information flow. The core competitive advantage of a 3PL firm comes from its ability to integrate services to help its customers optimize their logistics management strategies, build up and operate their logistics systems, and even manage their whole distribution systems (Wang & Sang, 2005).Zimmer (2001) states that production depends deeply on the on-time delivery of components, which can drastically reduce buffer inventories, when JIT purchasingis implemented. When the manufacturer has to comply with the assembler under the JIT system, the inventories of the manufacturer will be increased to offset the reduction of the assembler’s inventories (David and Chaime, 2003, Khan and Sarker, 2002and Sarker and Parija, 1996).The Economic Order Quantity (EOQ) model is widely used to calculate the optimal lot size to reduce the total cost, which is composed of ordering cost, setup cost, and inventory holding cost for raw materials and manufactured products (David and Chaime, 2003, Kelle et al., 2003, Khan and Sarker, 2002and Sarker and Parija, 1996). However, some issues such as the integration of collaborative 3PL and the restrictions on the delivery lot size by sea transportation are not discussed further in their studies. For the above involved costs, David and Chaime (2003) further discuss a vendor–buyer relationship to include two-sided transportation costs in the JIT system. Koulamas, 1995and Otake et al., 1999 describe that the annual setup cost is equal to the individual setup cost times the total number of orders in a year. McCann, 1996and Tyworth and Zeng, 1998both state that the transportation cost can be affected by freight rate, annual demand, and the products’ weight. Compared to the above studies which assume that the transportation rate is constant per unit, Swenseth and Godfrey (2002)assumed that the transportation rate is constant per shipment, which will result in economies of scale for transportation. Besides, McCann (1996)presented that the total logistics costs are the sum of ordering costs, holding costs, and transportation costs. A Syarif, Yun, and Gen (2002)mention that the cost incurred from a distribution center includes transportation cost and operation cost. Taniguchi, Noritake, Yamada, and Izumitani (1999)states that the costs of pickup/delivery and land-haul trucks should be included in the cost of the distribution center as well.The numerous costs involved will be formulated in different ways when the manufacturer operates the JIT system associated with a collaborative 3PL under a global environment. Kreng and Wang (2005) presented a cost model, which can beimplemented in the JIT system under a global environment, to investigate the most appropriate mode of product delivery strategy. They discussed the adaptability of different transportation means for different kinds of products. In this study, the implementation of sea transportation from the manufacturer to the 3PL provider will be particularized, and the corresponding cost model will also be presented to obtain the minimum total cost, the optimal production lot size, and the optimal delivery lot size from the manufacturer to the 3PL provider. Finally, a Taiwanese company is used for the case study to illustrate and explore the feasibility of the model.3. The formulation of a JIT cost model associated with the 3PLBefore developing the JIT cost model, the symbols and notations used throughout this study are defined below:B3PL’s pickup cost per unit product (amount per unit)Cj3PL’s cost of the j th transportation container type, where j= 1, 2, 3,…,n (amount per year)DP annual demand rate of the product (units per year)Dr annual demand of raw materials (units per year)D customers’ demand at a specific interval (units per shipment)E annual inventory holding cost of 3PL (amount per year)F transportation cost of the j th transportation container type from themanufacturer to the 3PL, where j= 1, 2, 3, …, n (amount per lot)F freight rate from the 3PL provider to the assembler (amount per kilogram)Hp inventory holding cost of a unit of the product (amount per year)Hr inventory holding cost of raw materials per unit (amount per year)Ij average product inventory of the j th transportation container type in the manufacturer, where j= 1, 2, 3, …, n (amount per year)I annual profit margin of 3PL (%)K ordering cost (amount per order)Kj number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is Qj with the j th transportation container type, where j= 1, 2, 3, …, n(kj=Qj/d)M∗ optimal number of shipments that manufacturer delivers with the optimal total costactual number of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nMj number of shipments of the j th transportation container type, where j= 1, 2, 3, …, nnumber of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nN∗ optimal production lot size of the manufacturer (units per lot)optimal production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nj production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nr ordering quantity of raw material (units per order)P production rate of product (units per year)maximum delivery lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)q∗ optimal delivery lot size of the manufacturer (units per lot)qj actual delivery lot size of the j th transportation container type, where j= 1, 2, 3, …,n (units per lot)Rj loading percentage of the j th transportation container type, where j= 1, 2, 3, …,n(Rj=qj/Qj)Rj real number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is qj with the j th transportation container type, where j= 1, 2, 3, …,n(rj=qj/d)S setup cost (amount per setup)W weight of product (kilogram per unit)Λ quantity of raw materials required in producing one unit of a product (units)Tomas and Griffin (1996)considered that a complete supply chain should consist of five participants, including the raw materials supplier, the manufacturer, the assembler, the warehouse operator, and the consumer. This study mainly focuses on the relationships among the manufacturer, the 3PL provider and the assembler within the JIT system under a global environment. In order to achieve the fixed quantity-period JIT delivery policy, which implies that the actual delivery lot size has to be determined by identifying the downstream assembler’s needs instead of the upstream manufact ure’s economical delivery lot size, higher transportation costs with higher delivery frequency are necessary. Since the JIT system are more appropriately executed among those companies that are close to each other, a collaborative 3PL connected the upstream manufacture with the downstream assembler is necessary when the products have to be delivered from the upstream manufacture to the downstream assembler by sea transportation over a long distance. This study proposes a JIT cost model to obtain the optimal production lot size, the actual delivery lot size, the most suitable transportation container type, and the exact number of shipments from the manufacturer to the 3PL provider at the minimum total cost.This study makes assumptions of the JIT system as follows:(1) There is only one assembler and only one manufacturer for each product.(2) The production rate of the manufacturer is uniform, finite, and higher thanthe demand rate of the assembler.(3) There is no shortage and the quality is consistent in both raw materials and products.(4) The demand for products that the assembler receives is fixed and is at regular intervals.(5) Qj is much greater than demand at a regular interval,d.(6) The transportation rates from the manufacturer to the 3PL and from the 3PL to the assembler are computed by the number of shipments and the product’s weight, respectively, and,(7) The space of th e manufacturer’s warehouse is sufficient for keeping all inventories of products that the manufacturer produces.According to the above assumptions from (1), (2), (3)and (4), Fig. 1illustrates the relationships among the manufacturer, the 3PL provider, and the assembler, where the Fig. 1represents the inventory of manufacturer’s raw materials, the inventory of products inside the manufacturer, the inventory of the 3PL provider, and the inventory of the assembler from top to bottom (Kreng & Wang, 2005). This study also adopts the Fig. 1 to demonstrate the collaboration of the 3PL provider which will be an interface connecting the manufacturer and the assembler. During the period T1, the inventory of products with the manufacturer will be increased gradually because the production quantity is larger than the demand quantity. However, during the period T2, the inventory of products will be decreased because the production has been stopped.中文翻译：在全球环境下第三方物流以最小的成本实现了Just-In-Time系统的应用摘要：JUST-IN-TIME（JIT）系统，供应链管理的整合，最近已经吸引了越来越多的关注。

物流成本控制外文文献翻译2014年译文3900字

文献出处:Henesey L. The Research of Logistics Cost Control and Optimization [J] The Journal of International Logistics, 2014, 26(5): 15-31原文The Research of Logistics Cost Control and OptimizationHenesey LAbstractLogistics activities with the appearance of the Commodity Exchange, has a long history. Logistics, because of its running through the whole process of the production and circulation, therefore, reasonable and efficient logistics can coordinate and improve the production and circulation structure, produce huge profits, become the new profit growth point of the national economy. Companies from the first profit source, to the second profit source, and then to the third profit source of mining, make logistics management history is also known as cost reduction. The economy of both the national economy and enterprises in our country, logistics costs are high, at the macro level, characterized by high logistics costs as a percentage of GDP, at the micro level of logistics cost in the enterprise cost project first.Key words: Logistics cost; Logistics cost control; Control strategy1 IntroductionFrom the point of economic development process, has seen two industries provide a lot of profit. The first profit source, namely material resources saving, this way of reducing consumption of material resources of the source of profit, based on advanced science and technology and social production conditions as the prerequisite. The second profit source, that is, lower labor cost, after ruling out the materialconsumption, gain profit from commodity is the most effective way to improve labor efficiency, reduce labor costs. Both are restricted by scientific and technological level, profit source exhausting. Waseca university professor Caesar to fix the current fee "book's subtitle is" the third profit source of unknown ", reduce the logistics cost is equal to benefit growth, therefore, of "the third profit source”. Reduce logistics cost is a traditional logistics department, the logistics management in history is also known as the cost reduction. Increase corporate profits have expanding sales and reducing costs two most basic method, and reduce logistics costs are more effective than expand sales (through put), because it is a process not only reduces the logistics cost, but also help improve the quality of logistics, expand through put. Therefore, the logistics cost control has the important status in the logistics management, is a direct means to explore the third profit source.First of all, the logistics cost control is an important means to reduce logistics cost. Logistics is a by the transport, storage, handling, packaging, circulation processing and logistics information system. IN the logistics system, each link has its own rational way and the best economic benefit, if the best link together, the economic benefits of the logistics system as a whole but not necessarily the best, only consider the overall benefit of logistics cost is the best logistics system. Cost can truly reflect the economic activities of solid state, is a common scale evaluation of all activities, therefore, should through the logistics cost control of logistics activities, quantitative logistics economic benefit index. Reduce logistics cost, also is the reasonable organization commodity circulation and the important way to increaseeconomic efficiency.Secondly, the logistics cost control is advantageous to the rationalization and optimization of logistics system. Logistics cost management is the logistics of each function as a system to construct, analysis, organization and management, and the efficiency and cost analysis of logistics system is the structure of the logistics system, analysis, organization and management of process optimization, the lowest cost of logistics is to achieve a certain logistics service as the foundation. Logistics coordination and optimization of logistics cost control must be improved, the various functions, each link, in order to achieve reduce logistics cost, make the logistics system step by step towards rationalization, enhance the service level.2 The overview of logistics costLogistics cost refers to the enterprises in the process of production and business operation, commodities from raw material supply, through the production and processing, to the finished products and sales, as well as with the waste produced during production and consumption cost of the recycling process, such as what had happened.Logistics cost is an enterprise's logistics system to complete the logistics activity, the transfer of the realization of goods in terms of space, time and all the cost of currency performance. Specifically, it is the product in the process of physical movement, such as packaging, loading and unloading, handling, transportation, storage, distribution processing, and logistics information spending by the sum total of human, material and financial resources. Logistics cost is the sum of the logisticsoperation chain each link all cost. Enterprise logistics cost in essence should be the completion of customer orders.The scope of the logistics cost is determined by three factors: the first is the logistics cost calculation, namely the start-stop problems of logistics. The scope of logistics is considerable, it includes; In logistics, the logistics of raw materials, plant from the factory to the warehouse, the logistics distribution base, from distribution to logistics such as part of the customer base. Choose from these logistics is an obvious difference. The second is the logistics activity. Transportation, storage, loading and unloading, handling, packaging, etc. Various kinds of logistics activities, with what kind of activity as the logistics cost calculation object. Calculated is an object with all logistics activities to logistics costs, and only in some activities, such as transportation, storage calculated for the object of logistics cost, of course, there's a difference. The third is the nature. Freight, the safekeeping fee and other external payments of logistics cost, or artificial cost, depreciation cost, for the repair of fee, fuel and other internal spending, exactly which part of the listed in the logistics cost calculation, will directly affect the size of the logistics cost.3 Characteristics of the logistics cost3.1 "Logistics cost iceberg""Logistics iceberg" theory was put forward by Professor Caesar to fix Japan wised university. He found that when the logistics cost, the current financial accounting system and accounting method can't grasp the actual situation of the logistics cost, and people know about the costs of logistics is very one-sided, eventhere is a lot of falsity, he compared the situation to "logistics iceberg”. Tip is characteristic of most sank under the water, and the dew in the water is just the tip of the iceberg, did not see the outline of the iceberg, the control and management of logistics cost lost scientific and integrityUnder normal circumstances, the enterprise accounting subjects, only to pay the cost of shipping, warehouse companies outside on the logistics cost, the actual cost of these indeed in the whole logistics cost as the tip of the iceberg. Because, logistics infrastructure construction fee and companies use their own vehicle transportation, using their own warehouse storage of goods, by his workers to packing, loading and unloading fees are not included in the logistics costs within the subjects. Generally speaking, the enterprises pay the external logistics cost is part of the small, more is the enterprise internal logistics cost.3.2 Antinomy between the benefit of the logistics costHigh levels of logistics service is composed of high logistics costs to ensure that enterprise it is difficult to improve the logistics service level, but also reduces the logistics cost, unless there is a great technological progress. Compared with other enterprise in competition condition, in the case of in a very high level of service, if you want more than rivals, and maintain a higher standard of service you need to have more input, so in an enterprise must carefully study and comparison of the decision.4 Logistics cost control strategyLogistics cost control, it is in the process of logistics, the logistics cost of various factors in accordance with the standards of a pre-decided to strict supervision,discovered on timely take measures to correct deviation, so that the logistics in the process of the resource consumption and spending limit within the scope of the standard. Logistics cost control in the process of enterprise logistics cost management can play a huge role, it can stimulate staff sense of responsibility for the logistics cost control, strengthen enterprise management department to supervise the performance of logistics department, at the same time to save money and reasonable use of funds.4.1 Transportation cost control strategyIn the process of logistics, enterprise should according to the law of commodity circulation, transportation conditions, goods flow, market supply and demand situation, the reasonable minimum mileage, the minimum link, with the least amount of capacity, spend the least cost, and the fastest time put the goods from producer to consumer. With the least amount of labor consumption, transport more goods, get the best economic benefits. In transportation production activity, needs certain labor consumption, measure transportation is reasonable or not, from the point of view of technical economy, the consumption on the transport of social labor, to evaluate economic benefit of transportation, the factors affecting the economic benefits of the transport have transportation distance, transportation, transport, transport time and transport costs.4.2 Inventory cost controlInventory is the enterprise production and logistics channel of each point accumulation in the raw materials, supplies, and all related components, semi-finished and finished products. Inventory cost, it refers to have inventory of this. It is a majorcomponent of logistics operation. For general manufacturing enterprise, the inventory cost occupies the proportion of the total logistics cost is quite big, generally about 40%.Inventory cost management is to minimize the total cost. Keep certain inventory, can make the product or service to keep certain available rate; Can also indirectly reduce the other aspects of the operating costs. First of all, keep inventory can make the production more batch, batch less, operation level is higher, and thus produce certain economic benefits. Because of the inventory to play the role of a buffer between supply and demand, can eliminate the influence of demand fluctuations on output. Second, keep inventory helps to achieve cost savings in procurement and transportation. Inventory costs are generally by the inventory holding cost, procurement cost and shortage cost, with the different nature of the enterprise inventory cost in the proportion of each component is also different.4.3 Logistics cost controlIn the whole logistics cost, management cost proportion reached 4%, second only to the cost of transportation and warehousing costs, is one of the core part of enterprise logistics cost control. Reasonable management cost control strategy will help to improve the staff service attitude, reducing operation error, reduce the damage rate, troubleshooting and recovery operation performance, etc. In the practice of logistics management cost is due to the enterprise in order to organize, plan, control, and allocate supplies activity occurring in the course of logistics management fees and agency fees at the scene.译文物流成本控制及优化研究作者：赫尼斯摘要物流活动随着商品交换的出现而出现,具有悠久的历史。

外文翻译--第三方物流企业的作业成本法

本科毕业论文（设计）外文翻译外文出处International Advances in Economic Research,2001,7(1):133-146.外文作者Carles Gríful-Miquela原文：Activity-Based Costing Methodology for Third-Party LogisticsCompaniesThis paper will analyze the main costs that third-party logistics companies are facing and develops an activity-based costing methodology useful for this kind of company. It will examine the most important activities carried out by third-party 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 third-party logistics company.IntroductionIn the last decade, development of third-party logistics companies 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 companies and new technological advances, In this context, conventional approaches to costing might generate distorted information, This can result in making wrong decisions. When companies realize this potential danger, the use of activity-based costing (ABC) methodologies increases within third-party logistics.Costing Methodology: Definition of the Cost Model and Critique of the Conventional ApproachDefinition of the Cost ModelIt 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) valuation of inventory and measurement of the cost of goods and services sold for financial purposes;2) estimation of the cost of activities, products, services, and customers; and3) 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 companies 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 company 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 ModelsThe evolution of cost systems has not been a linear and continuous process [Johnson and Kaplan, 1987]. Indeed, by the 1920s, companies 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: break-even analysis, cost-volume-profit 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 ApproachesAs 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 complex and competitive 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 themanufacturing environment. This problem was growing at the same time that direct labor and machine hour contents of many products and services fell, while overhead costs increased. Conventional costing ignores important differences between products and services, markets and customers, which incur different overhead costs. This was the starting point in carefully analyzing the conventional cost models and in criticizing them because of their uselessness in accurately explaining the cost of products. Lately, the fact that the same issues apply to the service sector has been noticed.Traditional methods of cost accounting showed some other weaknesses [Bellis-Jones and Develin, 1995]. That is, companies do not know whether their products or services are profitable and they cannot distinguish profitable from unprofitable customers. In addition, traditional methods focus on the short term at the expense of the long term.A Description of ABC MethodologyThe problems that conventional costing methodologies raised were the main reason for developing a new theoretical approach to this subject. Johnson and Kaplan are considered the inventors of ABC, although they do not use this terminology at the beginning of their studies [Johnson and Kaplan, 1987]. The first time the concept of ABC appears is in a later article [Cooper and Kaplan, 1988]. The analysis of cost and profitability of individual products, services, and customers represents a critical issue that companies were concerned with and one where ABC tries to help. The primary focus was to ask what is important for the organization, and what information is needed for management planning and control functions. Finally, useful information for managerial purposes should not be extracted only from a system designed primarily to satisfy external reporting and auditing requirements (financial information). It is necessary to design systems consistent with the technology of the organization, its product strategy, and its organizational structure.Definition of ABCIn literature there are several definitions of ABC. The definition here shows the ABC philosophy [Hicks, 1992] briefly and clearly:"Activity-based costing is a cost accounting concept based on the premise that products (and/or services) require an organization to perform activities and that those activities require an organization to incur costs. In activity-based costing, systems are designed so that any costs that cannot be attributed directly to a product, flow into the activities that make them necessary. The cost of each activity then flows to the product(s) that make the activity necessary based on their respective consumption of that activity."Main Differences Between Conventional Cost Models and ABCThe most important difference between conventional cost models and ABC is the treatment of non-volume-related overhead costs. The use of direct labor-based overhead allocation methods were appropriate in the past when direct labor was the principal component of manufacturing cost, but not today. In the ABC approach, many overheads are related to specific activities to avoid distortions in product and service costs.Another difference is the treatment of unused capacity. ABC describes resources that are used by activities, but conventional accounts describe resources that are supplied. The difference between the two is excess capacity. If excess capacity is allocated to products, services, or customers, there is risk of a "dead spiral," as defined by Bellis-Jones and Develin [1995]. This means that the company should be aware of which costs their customers really generate and not allocate the excess of capacity to avoid the risk of overpricing its products or services.Advantages and Benefits of the ABC ApproachSeveral authors have described the main advantages and benefits of using ABC [Innes and Mitchell, 1990; Bellis-Jones and Develin, 1995; Malmi, 1997]. The most important are as follows:1) ABC provides more accurate product and service costing, particularly where non- volume-related 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 analyzecustomer profitability.3) ABC provides a better understanding of cost behavior as well as identifying the costs of complexity, variety, and change inherent in both the kind of service offered and customer-specific requirements.4) ABC focuses on the activities that add value, which are those activities that create value from the customer's point of view. On the other hand, the company should focus on those non-value-added activities and try to eliminate them, although some of the non-value-added activities are necessary to enable value-adding 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 company's situation. Disadvantages and Problems of the ABC ApproachThe disadvantages extracted from a study based on the answers of several companies after one year of using ABC [Cobb et al., 1992] regarded the amount of work involved, difficulties in collecting accurate data, and the fact that cost management was difficult because several activities cross department boundaries. Additionally, implementation is very time consuming, requiring not only gathering and processing of data, but also interpreting the results. Even though all of the former problems have been overcome with the development of ABC methodology and the increase in using ABC models by companies in different manufacturing and service industries, it is always necessary to be aware of these problems when developing such a model.ABC for LogisticsEven though literature mentions that ABC applies to all types of businessorganizations in the service industry, including warehousing and distribution providers [Hicks, 1992], the author could not specifically find the case of a third-party logistics provider as far as the transport operations are concerned. The main issue is to properly allocate the transport operations costs to the consignors, which are the real customers of the company.4 Furthermore, in the literature about transportation costs [Sussams, 1992], the customer is always the final consignee, and the costs are always an external variable.In recent years and because of the increasing importance of logistics costs within companies, the first studies analyzing the utility of the activity-based approach on logistics were undertaken [Pohlen and LaLonde, 1994; LaLonde and Ginter, 1996; 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 OverheadsThe analysis of overheads is the least obvious and the most complicated to perform. Normally, overheads are related to several activities (or nonactivities), and it is necessary to carry out in-depth studies during long periods of time in order to find out the right links between overheads and products, services, or customers. For this reason, the recommendation is to be as accurate as possible in order to link overheads with consignors, avoiding the traditional approach to link, in the first instance, overheads with activities. This is very important when there is an important lack of time for developing such a costing methodology, despite the fact that this is not a pure ABC approach. The need to cope with overheads appears on both the warehouse and transport side of the model.ConclusionIt is very difficult (and not always recommended) to develop a pure ABC model because the particular characteristics of a single third-party logistics company entailed the use of slightly different ways to allocate several costs in some instances, which a purely ABC approach would not be able to do. Despite this fact, the final model for both sides of the third-party company operations (warehouse and transport operations)has been mainly described by taking ABC analysis into account. Only when ABC does not present an answer to a specific problem should another way be considered to allocate the costs.It is recommended that such a model should be developed by using a spreadsheet because it fulfills the needs of the company, it is a very powerful tool, and it is also very user-friendly. Furthermore, the model developed may be capable of performing what-if analysis in order to simulate actual or potential situations the third-party company might face. These what-if analyses may be used in different ways such as in the analysis of potential consignors, in the requirement of different service levels by the current consignors, and to perform the analysis of structural changes in the third-party logistics company.Finally, note that the costs of the model should not exceed its benefits. In other words, it is necessary to cope with the trade-off between a model that is so simple that it fails toprovide enough information to support the company's decisions and a model that is excessively costly to design, implement, and operate [Brimson, 1991]. This should always be taken into account, trying to achieve a happy medium between simplicity and excessive sophistication.Source: Carles Gríful-Miquela.Activity-based costing methodology for third-party logistics companies[J].International Advances in EconomicResearch,2001,7(1): 133-146.译文：第三方物流企业的作业成本法本文将分析第三方物流企业面临的主要成本问题并开发出适合于这一类企业的成本计算方法。

物流成本仓储管理系统中英文对照外文翻译文献

文献信息：文献标题：Logistics Cost Calculation of Implementation Warehouse Management System: A Case Study（实施仓储管理系统的物流成本计算：案例研究）国外作者：Tomáš Ku era文献出处：《MATEC Web of Conferences》, 2017字数统计：英文 2741 单词，13573 字符；中文 4043 汉字外文文献：Logistics Cost Calculation of Implementation Warehouse Management System: A Case StudyAbstract Warehouse management system can take full advantage of the resources and provide efficient warehousing services. The paper aims to show advantages and disadvantages of the warehouse management system in a chosen enterprise, which is focused on logistics services and transportation. The paper can bring new innovative approach for warehousing and presents how logistics enterprise can reduce logistics costs. This approach includes cost reduction of the establishment, operation and savings in the overall assessment of the implementation of the warehouse management system. The innovative warehouse management system will be demonstrated as the case study, which is classified as a qualitative scientific method, in the chosen logistics enterprise. The paper is based on the research of the world literature, analyses of the internal logistics processes, data and finally enterprise documents. The paper discovers costs related to personnel costs, handling equipmentcosts and costs for material identification. Implementation of the warehouse management system will reduce overall logistics costs of warehousing and extend the warehouse management system to other parts of the logistics chain.1.IntroductionAt present time companies try to minimize the costs of logistics. The concept of warehousing is very closely linked to logistics and distribution. Warehousing is within the logistics chain, one of the activities cannot be omitted. Warehousing addresses many crucial issues, inventory levels, ordering cycles, warehouse equipment and their spatial distribution, distribution of warehouse and inventory management. At high inventory levels incurred by companies fixed cost for each additional unit of inventory. Possession of inventory on hand may be necessary for the company due to preserve their source of supply. Warehousing is one of the most important parts of the entire logistics system. Warehousing is a link between manufacturers and customers, it provides storage for many products (e.g. raw materials, parts, semi-finished products, components and finished products). Warehouses allow to bridge space and time. Manufacturing inventories ensure optimal continuity of the production. Inventories of goods for ensuring smooth supply of the final customer.2.Theoretical background and methodologyWith the constant technological advancement, the companies started to invest in new systems to support competitiveness in the market in which they operate. The trend of reducing the cost of warehousing is the maximum use of warehouse space, the minimum number of transfers, effective solution to the warehousing points or reducing the number of species of stored inventory. These costs are significant, if the free warehouse space on someone's rented, or if with a higher warehousing amount of enterprise must pay for additional rented premises, or energy, or heat. Warehousemanagers are usually interested in providing high quality services to their customers at minimum cost. From a tactical, strategic and operational point of view, the main issues concern both the warehouse and the inventory management.Warehousing systems and material handling systems play a pivotal and critical role in the supply chain, and requirements for warehousing and handling operations have significantly increased in recent years.Warehousing refers to activities associated with inventory management. These activities take place within the warehouse area, it is mainly the receipt of goods, purchase goods handling, picking, gathering and activities related to sorting.Warehouse management is not just a purchase, warehousing and transport within the warehouse; this is a more complex system that exceeds the physical boundaries of warehouses. Warehouse Management System (hereinafter WMS) is used to increase performance and warehousing for better management decisions for holding only strictly necessary supplies needed for the manufacturing process. WMS can take full advantage of the resources and provide efficient warehousing services provided by the plan, organize, control and coordination processes. WMS is a necessary approach for every warehouse. An automated warehousing system provides less effort, more efficient, and reliable results compared to manual handled system. WMS is designed to help reduce costs through effective warehouse processes. The tool known as WMS is a system that facilitates the handling operations and storage materials through defined parameters, but the deployment of this system need to go through steps that impact positively and negatively the company's various sectors.The need for automating the warehouse arises from the fact that manual handling may cause human errors which may affect the warehouse utilization.The case study, as one of the qualitative research methods, was chosen because it counts among the most frequently used methods within the research focused on the implementation of different management approaches into practice of organizations.Case study is defined as an empirical survey of the current phenomenon in its natural environment, using multiple sources of evidence. Study cases are selected based on pre- defined conditions of the case.The aim of this paper is to show advantages and disadvantages of the warehouse management system in a chosen logistics service provider (Ewals Cargo Care), which is focused on logistics services and transportation. The paper will bring new innovative approach for warehousing and presents how the logistics enterprise can reduce logistics costs, mainly personnel costs. This is especially thanks to the implementation of warehouse management system. Data used in the case study is based on real logistics processes in logistics service provider. The paper discovers costs related to personnel costs, handling equipment costs and costs for material identification.3.Case study: Warehouse management system in logistics service providerThe case study is focused on new innovative approach for warehousing and presents how logistics service provider (Ewals Cargo Care) can reduce logistics costs, thanks to the implementation of warehouse management system. Ewals Cargo Care (hereinafter ECC) is a transport and logistics company operating in the market for more than 110 years. For its customers, primarily in the automotive, electronics, paper and packaging industry, manufacturers and distributors of consumer electronics provides services both in the field of transport, as well as services related to warehousing and handling of goods.The company's goal is always to find the optimal solution for shipping process on the way from supplier to customer, with the possibility of combining shipment, transhipment or use consolidation warehouses. ECC fully uses its years of experience, skills and knowledge to find and implemented for customers the most effective solution with the least impact on the environment.The case study compares two models. The first one is the existing warehouse system and the second one is the new innovative WMS. For the design of WMS implementation was used analysis of current warehouse management based on fixed warehouse positions and common software that keeps track of inventory about individual stock items. The current system of fixed positions does not allow variable use of empty warehouse cells for current needs income and material warehouse. Proposal for the implementation of WMS in turn allows almost 100% utilization of warehouse capacity and reducing the administrative handling time needed to process goods receipt, put-away, warehousing and distribution of goods to the production. For the current calculation of measured values required for the proposal to introduce managed warehouse was used ECC customer production plan in 2017. Of these production plans, can derive data needed to analyse the personnel and technical complexity in the case of implementation of WMS.Tab. 1 shows the personnel costs in the existing warehouse system. Personnel costs are governed by wage regulation in the ECC. Based on the number of employees (32 people) are determined by the total personnel costs, which amounts to 1,183,000 CZK per month.Table 1. Personnel costs – current state – existing warehouse systemRequired operating personnel warehouse in 2017 could be changed about the implementation of WMS. In tab. 2 lists the personnel costs in the warehouse after implementation of WMS. Out of 32 employees after the implementation of softwareand hardware WMS has been optimized six workers. Personnel costs would be reduced from the amount 1,183,000 CZK to 967,000 CZK per month.Table 2. Personnel costs – state after implementation of WMSIn tab. 3 is an overview of the necessary handling equipment in the warehouse before and after the implementation of WMS. The changes that have occurred since the implementation of WMS are saving one forklift (yellow highlighted box in the tab.3). Number of forklifts can be reduced because WMS reduces the number of forklift drivers. Monthly savings is 24,242 CZK.Table 3. Handling equipment costsTab. 4 shows the hardware and software costs of implementation WMS. These costs include software and hardware equipment (radio frequency terminal equipment, radio frequency network including installation and the necessary printers for printing identification cards). The monthly depreciation of software is 36,944 CZK and maintenance is 7,875 CZK. Monthly depreciation on hardware is 19,168 CZK. Total monthly costs for software and hardware of WMS are 63,987 CZK.Table 4. Hardware and software costs of implementing WMSTab. 5 expresses the logistics costs for material identification in the ECC warehouse. From the available data to determine the total number of printed identification cards (hereinafter IDC) is 660,294 pieces. Print of one IDC worth 0.61 CZK, so they are identifiable costs to the total number of IDC calculated the amount to 402,779 CZK. Costs of hardware and software (column HW and SW) are fixed monthly 29,637 CZK. This amount includes the use of personal computer and printers including consumables. Total yearly costs for material identification are 758,423 C ZK. Table 5. Logistics costs for material identification, HW and SW equipment – existing warehousesystemTab. 6 shows the costs for material identification in case of implementation WMS. IDC costs will change, because new IDCs are cheaper. One identification card costs only 0.24 CZK. Changes that occur with this implementation shall remain in hardware and software. Monthly operating costs of hardware and software of WMSare from tab. 4 totally 63,987 CZK per month. As is apparent from a comparison of the tables, the implementation of WMS will increase the total cost of the material identification from 758,423 CZK to 926,318 CZK per year.Table 6. Logistics costs for material identification, HW and SW equipment – WMSTab. 7 expresses the total cost evaluation, the use of an existing type of warehousing at fixed positions. The right part of the table shows implementation of the WMS. The total savings would be 6 people, so it would reduce personnel costs. WMS could reduce the costs of the warehouse equipment of the forklift. Costs for material identification would increase slightly, but the total yearly cost savings would amount to 2,715,009 CZK.Table 7. Yearly evaluation of total costs4.ConclusionWMS brings many positive impacts. WMS means in practice that all movement of the material is controlled by software, material is identified by a bar code transmitted with a radio frequency terminal. Workers are minimized errors and increasing the productivity. Processes performed by the warehouse staff can monitor and evaluate at any moment. The system minimizes the complaint allows the merging of orders and guarantees compliance with FIFO (First In First Out).The aim of this paper was reduced the logistics costs of warehousing in the ECC and propose the implementation of WMS for reasons of logistics cost savings. With the implementation of WMS will be savings on the cost side. Overall it will be reduced the necessary operating staff consists of 32 to 26 workers, also will be reduced the required handling (warehouse equipment) and slightly will be increased the logistics costs for material identification. Total yearly savings are 2,715,009 C ZK.中文译文：实施仓储管理系统的物流成本计算：案例研究摘要仓储管理系统可充分利用资源，提供高效的仓储服务。

物流成本控制论文中英文对照外文翻译

作业成本法与物流成本核算外文文献翻译

文献出处Ewering C. The Activity-based Costing and Logistics Cost Accounting [J]. International Journal of Production Economics, 2015, 5(2): 716-725.原文The Activity-based Costing and Logistics Cost AccountingEwering CAbstractAt this stage of manufacturers, along with computers, databases, networks, communications technology in the manufacturing industry, the emergence of enterprise resource planning ERP, Total Quality Management TQM, in a timely manner JIT production systems, such as advanced management methods to improve the business Productivity and changed the production environment, these new and emerging technology in response to customer demand, breaking the 20th century standard products since the beginning of mass production, stability of large-scale production. Replace it with more variety, low-volume, personalized flexible production, manufacturing of very high degree of automation. This new manufacturing environment for enterprises recreates a competitive advantage. In this type situation, to reduce the cost of doing business has entered a new stage, not just from the reduction of production inputs and lower labor costs to keep costs down side, but also focus on mining as a "source of profits in the third," the cost of logistics, logistics services The new-type industrialization in the third profit source, the cost of its share of the larger system, as long as it's done to improve logistics management, you can save a lot of unnecessary costs, higher cost-effectiveness. In the logistics cost, the cost of traditional methods have inherent deficiencies, the cost of traditional methods ignore the cost of the course took place only in accordance with the traditions of the cost of the course took place in accordance with the assumption that a single standard for the cost of distribution and logistics business in itself compared to the complexity of the There's no way to accurately reflect the occurrence of the logistics business. The activity-based costing provide a set of advanced ideas and methods of calculating the cost, the right to aggregate and distribution logisticsbusiness links in the cost of what happened. In accordance with the "consumption of resources, operations, operating costs have targeted" the logic and rational allocation of indirect costs, and in the allocation of corporate overhead costs when they pay attention to the cost of the source of the indirect costs and the allocation of these costs linked to the reasons that the business Indirect costs of manufacturing enterprises. Keywords: Logistics, Logistics costs, Activity-based costing1 IntroductionFor manufacturing enterprise in the new period, to strengthen enterprise cost management, fully excavate potential costs, should pay attention to enterprise's logistics cost management, strengthen the logistics cost management is the premise and basis of the correct accounting of logistics cost, not on logistics cost accounting and make correct analysis, it is difficult to go to discuss the improvement of logistics management, not to mention to logistics to enhance the core competitiveness of enterprises. At present, most of the manufacturing enterprise logistics cost accounting is not alone, but and corporate purchasing, production and sales of each link such as accounting, together in traditional cost accounting method, enterprise logistics activities is to ensure the normal operation of production and operation of enterprises in supply, in the enterprise cost accounting, this part after the distribution of the simple included in the cost of the product, or to a certain proportion and standard drawn from the total cost, or just part rather than full records, accounting and management of logistics cost. The practice of accounting the product cost compare rough, you ignore the logistics activity in enterprise production and operation, second, in the current processing and manufacturing enterprises in the implementation of "lean manufacturing, fine management" under the background, the enterprise make up a large proportion of the total cost of logistics costs and the distribution of the simple recorded into the cost of each product is not science, is unfavorable to the effective management of logistics activities. n the future as corporate strategy adjustment, the proportion of the total cost of logistics cost of enterprises will have to continue to expand. This would require the control of enterprise logistics cost, excavate "the third profits source" of logistics cost.2 The present research statusLogistics costs because of links, large scope, coupled with the current accounting system within the framework of the logistics cost is difficult to confirm and separation, makes the logistics cost in accounting calculation scope, object, content and so on still exist certain obstacles. Then make the serious waste phenomenon, logistics directly affects the economic benefits. At present, there are two ways to satisfy the requirement of the enterprise logistics cost accounting, respectively is the task cost method (mission costing, and homework cost method (activity -based costing).The logical train of thought of the two methods is consistent, namely in the process as the guidance, use cost to trace a specific activity or task. Before this, the enterprise the cost of logistics system to measure the main benchmark is based on the number of the cost of computing systems is given priority to, not considering the concrete operation process of each section of logistics system; we call it the traditional methods of enterprise logistics cost calculation.At the beginning of the job costing system will soon be received by the manufacturing sector, but in the field of logistics has not been too widely used (Pohlen&La Londe).Actually job costing system for cost estimates of logistics system is a suitable method, in the field of logistics of ABC method can make the enterprise profit and the connection between the logistics performance cost more transparent. Pohlen and La Londe think: "the logistics field exists in the field of many of the current situation and manufacturing are similar, such as many kinds of resources consumption, production and resource consumption and the traditional cost allocation system based on the number of unrelated etc. Because the ABC system in the field of manufacturing of high performance to run, we believe that the field of logistics system also is a good way to application of ABC to calculate the cost. Cost of operation level and operational performance evaluation can make the logistics system, based on job analysis can find some loopholes and defects existing in the logistics system, thus restructuring process of logistics, reduce logistics costs, improve service level".Perttila and Hautaniemi in favor of homework cost calculation method can makethe logistics system to obtain accurate cost information of this view. If ABC can run in the logistics system, it can provide more accurate than the traditional costing system of logistics cost, this will help managers management decision-making in the following areas: logistics strategy and policy, the control of logistics activities, the determination of pricing and logistics service level and so on. The ABC calculation method for its application in the logistics system to supply chain extension provides a good platform. Under this situation, ABC can help to find in the supply chain to improve the link, such as eliminating redundant activities in the supply chain, reduce the waste of resources supply chain members, reorganization of the supply chain structure and so on. A complete supply chain members can use ABC to restructure its interface process, through cost reduction and service difference to increase its competitive advantage (Pohlen & La Londe).3 The basic concept of logistics cost and basic content3.1 The basic concept of logistics costFrom the point of view of macroscopic logistics, logistics cost performance for the social total cost of logistics, i.e., a certain period of time, all aspects of national economy in all kinds of expenses for social logistics activities. Including: pay for transportation, storage, handling, packaging, circulation processing, distribution, information processing, and other logistics link cost; The goods loss occurring during the period in logistics; Social logistics activities should bear by capital takes up the interest payments; Social logistics activity occurred in management fees, etc.3.2 The basic content of logistics costThis paper is the study of enterprise logistics cost. To examine from the Angle of enterprise the basic content of logistics cost, have the special and general logistics cost. Special logistics costs including manufacturing enterprise external payment of freight and fee, plus the enterprise logistics cost, the generalized logistics cost is included in the general production enterprise's special based on logistics cost, plus materials needed in the process of production logistics cost and expense, selling goods is the embodiment of the logistics cost is a cost. This cost basically consists of three parts: the material space displacement produced by the costs incurred in itself, andcomplete the displacement of the necessary equipment and facilities. Logistics information transmission and the costs of processing activities and engage in these activities necessary for the cost of the equipment and facilities. Was carried out on the material itself position shift and logistics information integrated management.3.3 The classification of the logistics costFrom logistics range, cost can be divided into supply logistics, production logistics, distribution logistics cost and waste recycling logistics cost; From the functional division of logistics, can be divided into packaging, transport, storage, handling, distribution processing, logistics information and logistics management occurred in the process of the logistics cost. Inventory related cost refers to the enterprises in the logistics activity occurred in the process of funds related to the inventory carrying costs, items, loss cost, insurance and tax cost. From the morphology of the pay, can be divided into the entrusted logistics cost and internal logistics cost. Entrust the logistics cost is refers to the logistics business entrusted to the logistics industry to the outside the enterprise to pay the fees, this section data can be directly obtained from the enterprise's financial statements, the internal logistics costs within the enterprise logistics cost its payment form specific include: the cost of raw materials and artificial cost, maintenance, general and special funds.4 The application of ABC cost methodBridge logistics operation is the link between resources and products, to work for the transition cost calculation object, according to the assignment of resources consumption, the operation cost to track the product cost formation and accumulation process, is a process of forming the product cost. Resources refers to the enterprise in order to get the output and input of all resources, such as capital, labor, raw materials, auxiliary materials, machinery and equipment, etc.Products are generalized, namely cost object, including industrial products, services, information and so on. Cost accounting method based on homework corresponds to logistics activities across the organization nature, benefit and logistics process management. Enterprise logistics is the material of the packing, loading and unloading, transportation, distribution, storage, distribution processing, packaging and waste recycling, and associated withthe logistics information, etc, in view of homework cost method under the new enterprise, the logistics of each work can constitute an assignment of functions of enterprise value chain, is a part of enterprise operation in the chain; Homework cost method and non-value added work assignments section can be divided into value-added homework, emphasizes the homework cost control in advance, things, as far as possible eliminate non-value added work, and improve the efficiency and effectiveness of value-added homework, apply this principle to the logistics cost control, can reduce the waste of resources, to effectively reduce logistics cost. On this basis, the managers can be based on the operation management, at the same time improve content, make enterprise logistics function units of coordination, eliminate unwanted, inefficient operation, and improve the efficiency of value-added operations and benefit, so as to improve efficiency, reduce cost.译文作业成本法和物流成本核算作者：Ewering C摘要对于现阶段的制造企业而言，随着计算机、数据库、网络等通讯技术在制造业的应用，涌现出企业资源计划ERP、全面质量管理TQM、适时生产系统JIT 等先进的管理方式，提高了企业的生产力，改变了生产环境，这些新的制造技术出现和为响应客户的需求，打破了20 世纪初以来批量生产标准产品、稳定的大规模的生产方式。

作业成本法在一制造公司应用：与传统的成本核算比较【外文翻译】

外文文献翻译原文：Application of Activity-Based Costing in aManufacturing Company: A Comparison withTraditional CostingAbstractActivity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and has received extensive attention during the past decade. Rather than distorting the cost information by using traditional overhead allocation methods, it traces the cost via activities performed on the cost objects (production or service activities) giving more accurate and traceable cost information. In this paper, the implementation of ABC in a manufacturing system is presented, and a comparison with the traditional cost based system in terms of the effects on the product costs is carried out to highlight the difference between two costing methodologies. The results of the application reveal the weak points of traditional costing methods and an S-Curve which exposes the undercosted and overcosted products is used to improve the product pricing policy of the firm.1. IntroductionTh e customer driven environment of today’s manufacturing systems and the competitive pressure of the global economy force manufacturing services and organizations to become more flexible, integrated and highly automated in order to increase their productivity at reduced costs. But it is impossible to sustain competitiveness without an accurate cost calculation mechanism [1]. Proposed by [2], as an alternative method to traditional cost accounting methods, ABC assigns costs to activities using multiple cost drivers, then allocates costs to products based on each product’s use of these activities [3], [4]. Using multiple activities as cost drivers, it reduces the risk of distortion and provides accurate cost information [3].In an ABC system, the total cost of a product equals the cost of the raw materialsplus the sum of the cost of all value adding activities to produce it [4]. In other words, the ABC method models the usage of the organization resources by the activities performed and links the cost of these activities to outputs, such as products, customers, and services [5]. Each product requires a number of activities such as design, engineering, purchasing, production and quality control. Each activity consumes resources of different categories such as the working time of the manager. Cost drivers are often measures of the activities performed such as number of units produced, labor hours, hours of equipment time, number of orders received.In traditional cost accounting systems, direct materials and labor are the only costs that can be traced directly to the product. By using the ABC system, activities can be classified as value-added and non-value-added activities. In order to improve the performance of the system, non-value-added can be eliminated.Despite the advantages of providing accurate costs, it requires additional effort and expense in obtaining the information needed for the analysis [6]. However, a proper design tool can help to reduce time used for modeling and overcome the difficulties present in designing a cost model.The primary objective of this paper is to develop an ABC system for a sanitary-ware company and to compare the results of ABC with traditional costing methods. In other words, the aim of ABC analysis is to guide improvement efforts of management in the right direction by providing accurate information about activities. The organization of the paper is as follows: In section 2, the methodology of ABC is explained. A case study is presented in section 3 to illustrate the application of ABC in a company. Finally, in section 4, the conclusions and the future research directions are given. Some suggestions are offered to improve the performance of the company.2. Activity-Based Costing (ABC)ABC is an economic model that identifies the cost pools or activity centers in an organization and assigns costs to cost drivers based on the number of each activity used. Since the cost drivers are related to the activities, they occur on several levels: 1. Unit level drivers which assume the increase of the inputs for every unit that isbeing produced.2. Batch level drivers which assume the variation of the inputs for every batch that isbeing produced.3. Product level drivers which assume the necessity of the inputs to support theproduction of each different type of product.4. Facility level drivers are the drivers which are related to the facility’smanufacturing process. Users of the ABC system will need to identify the activities which generate cost and then match the activities to the level bases used to assign costs to the products.While using the ABC system, the activities which generate cost must be determined and then should be matched to the level drivers used to assign costs to the products. The implementation of the ABC system has the following steps:1. Identifying the activities such as engineering, machining, inspectionetc.2. Determining the activity costs3. Determining the cost drivers such as machining hours, number of setups andengineering hours.4. Collecting the activity data5. Computing the product cost3. Implementation of the ABC Method: A Case StudyThe implementation study presented here took place in one of the leading sanitaryware companies in Turkey [7]. It has a production capacity of 6.8 thousand tons. Like many sanitaryware manufacturers, the company includes some common processes. First stage of the processes is done in the bulk-preparement department which is in charge of preparing the essential quantities of bulk bearing. Recipes are prepared for each production run and according to this ingredient recipes, the bulks are prepared by the electronically controlled tanks. After the bulk is ready, it can be sent to two different departments, pressured and classical casting departments.In pressured casting department, the bulk is given shape by the pressured casting process. The process uses automated machines and has shorter cycle times when compared to classical casting department. However, the bulk used in this department must have the characteristics of strength and endurance. The output of this departmentis sent to glazing department.Classical casting is the second alternative to produce sanitaryware products. In this department, most of the operations are performed by direct labor. The cycle times of the products are longer than the pressured casting department. The output of this department is“shaped and casted” bulk and sent to the glazing department, too.In glazing department, shaped bulk is glazed. This stage can be defined as polishing the products with a protective material from external effects. The output of this department is sent to tunnel oven. In tunnel oven, the products are heated over 1200 degrees Celsius. After staying in theses ovens for a period of time, the products are inspected by the workers. However, some of the output may have some undesired characteristics like the scratches, etc. In this case, these products are sent to the second heat treatment where they are reworked and heated again. The proper output is sent to packaging while the defected ones are sent to waste. Finally, in packaging department, products are packaged and shrunken. Company has been using a process costing logic for obtaining the proper costing of its products. Process costing is also a widely used costing tool for many companies. This method recognizes the following cost pools:– Direct Labor: All workers taking place in the production are recognized as direct labor and this pool is the most common pool used in every stage.–LPG-Electricity hot water: These items are important costing element in casting departments.– Packaging: This cost is observed in the final stage of the firm called final packaging. It includes packaging and shrinking of the products.– Overheads: This is also common cost pool for all the stages in the firm. It includes depreciation, rents, indirect labor, materials, and miscellaneous costs.In order to perform ABC calculations, process costing sheets are used. Because process costing aggregates the cost in the case of more than one product, it is difficult to obtain the correct results. The correct results with process costing can only be achieved when there is a single homogenous product. After analyzing the output of bulk preparement department, it is seen that bulk prepared for the two departments arethe same which brings an opportunity for the analysis.Firstly, time sheets are prepared to learn how much of the labor time is used to perform the relevant activities. Workers filled the time sheet and as a result, the activity knowledge of the processes and related percentage times are obtained. The time sheets are edited and necessary corrections are made. While some of the activities are merged, some of them are discarded. After this stage, the wage data is requested from the accounting department and labor cost of the activities are determined.If the amount of the activities that each product consumes can be learnt, the product costing can be calculated by taking the sum of the costs of the activities consumed by these products. Observations and necessary examinations are done to reach this knowledge and the conversion costs are loaded onto the activities. Cost of rent is loaded according to the space required for each activity and similarly, the power, depreciation and other conversion costs are loaded on the activities according to the activities’ consumption of the resources. If activity a uses 2/5 and activity b covers 1/5, while activity c covers 2/5 of the department space, then activity a is given 2/5, b is given 1/5 and c is given 2/5 of rent. All the conversion costs are distributed by using the same logic. The activities performed during classical casting are: molding, drilling assembly holes, rework, equipment clean-up, drilling function holes and carrying. The activity driver for molding is the processing time, for drilling assembly holes is the number of holes, for rework is the number of outputs, for equipment clean up is the total processing time, for drilling function holes is the total number of function holes and for carrying are the number of processed units in this department, unit area the product allocates on the carrier and the total area of carried goods.The activities performed during pressured casting are: molding, drilling lateral holes, setup, cutting excess materials from the products, general rework, carrying WIP, drilling assembly holes, ring preparation, drilling some subcomponents washbasins, washbasin drilling, rework of back of the products, X-patch control, bringing the WIP, helping to other departments, filling forms, mold check-up, WIP control, equipment and personnel control, drilling water holes. The activity driver for molding is thenumber molds used, for drilling lateral holes is the number of output, for setup are the incoming units, setup hour, setup for other products, setup for basins, setup for other products, for cutting excess materials from the products is the incoming units, for general rework is also the incoming units, for carrying WIP is the number of output, for drilling assembly hole and for ring preparation is the number of output, for drilling some sub-components washbasins is the number of subcomponents, for washbasin drilling is the number of washbasins, rework of back of the products and X-patch control is the number of output, for bringing the WIP is the incoming WIP, for helping to other departments is the number of reservoirs, for filling forms, mold check-up, WIP control, equipment and personnel control, drilling water holes is the incoming units.The activities performed during glazing are maintenance, glazing with hand, WIP transfer, rework, closet shaking, planning, routine controls and prism data entry. The activity driver for maintenance is the number of reworked parts, for glazing with hand is the weight of parts to be glazed, for WIP transfer and rework is the number of reworked parts, for closet shaking is the number of closets, for planning, routine controls and prism data entry is the planned units.The activities performed in the tunnel oven department are tunnel oven activity, transfer to oven, transfer from oven, heat control, oven security control, planning, routine controls, prism data entry, taking records, second heat treatment activity, WIP feeding to the oven, rework of heat processed units and special treatment. The activity driver for tunnel oven activity, transfer to oven, transfer from oven, heat control and oven security control is the total area covered by the heated units, for planning, routine controls, prism data entry and taking records is the total sum of outputs, for second heat treatment activity and WIP feeding to the oven is total area covered by all units, for rework of heat processed units and special treatment is the total area covered by outputs.The activities performed in the packaging department are packaging, shrinking, clean-up, organizing the finished products, maligning, and product function control and transferring the outputs. The activity driver for packaging and shrinking is thepackaged volume, for clean-up is the total number of units cleaned, for organizing the finished products, maligning, product function control and transferring the outputs is the total number of outputs.After finding the product costs of the firm, the costs obtained by process costing methodology and the ABC results of the product costs are compare From the results, it is seen that there are significant differences between some the product costs obtained by the two methods.4. ConclusionsABC utilizes the activity concept and by using the activities, ABC can successfully link the product costs to production knowledge. How a product is produced, how much time is needed to perform an activity and finally how much money is absorbed by performing this task are answered by the help of ABC studies.An S-Curve will exist after the comparison of the traditional and ABC costs [8]. The following notation is used for the comparison of the two product cost values. % Bias of ABC from traditional costing is found for each product. % bias = (ABC cost/traditional cost)*100.Product costs under ABC and traditional costing views can be used to design a table (Table 1) which illustrates %bias of ABC and traditional costs.Table 1. Comparison of the two product cost valuesNote that the table includes only the products that are sold. Products that are not sold but left as semi products are not involved.The results show 3 significant regions:1. Products undercoated by traditional costing:The costs of these products are higher than the“process-costing” and when plotted are greater than the value 100 at y axis. Before the ABC study was implemented, firm was not aware of this hidden loss of money for each of these products. By the help of the ABC study, people noticed this “hidden loss” and pricing decisions are examined.2. Products overcosted by the traditional methods:These products are the ones which have smaller values than the value 100 of y-axis. By the help of the ABC, firm realized that, the costs of these products are lower than the costs obtained by process costing. A “hidden profit zone” occurs for these products. Without any intention, a hidden benefit is gained from these products by traditional costing. But noticing the real ABC costs of these products, the firm can re-price these outputs and can gain a competitive advantage.3. Products which are costed almost the same:These are the products whose costs result nearly the same by using the two methods.A narrow band of 20 percentage (%80-%120) can be accepted for this region.Fig. 1. S-CurveFrom the ABC analysis, it is seen that while some of the products are undercosted, and overcosted, some of them give nearly the same results.In the analysis, the cost calculations of the bulk preparement department are performed using traditional costing method. When the outputs of the processes are identical or nearly identical, then ABC must be avoided to implement. Because ABC consumes lots of time, data and efforts, implementation of it has also a cost. For identical outputs, both ABC and traditional give the same results, so it is not logical to implement ABC.By the help of this analysis, product-pricing decisions gain importance. Pricing decisions can be done under the scope of these hidden losses and profits. According to the ABC results, the company will probably increase or decrease some of its product costs to gain more competitive advantage.The costing process of the company highlighted some weaknesses of the information system, too. These problems are also expected to be fixed in the future. As it is seen in this application, ABC is capable of monitoring the hidden losses and profits of the traditional costing methods. The existence of S-Curve shows which ones of the products are under or overcosted. As a further work, in thecompany, performance analysis are expected to be done and especially Balanced Score Card (BSC) implementations can be performed. The existence of the ABC database is an advantage for BSC applications since its financial phase recommends an ABC implementation. Kaizen applications and BSC can give the firm great advantages in the short and long run under the scope of ABC.The studies in literature promote that ABC is a promising method to support pricing, product mix, and make or buy decisions in manufacturing companies.ABC is a fruitful area for researchers and has high potential for novel applications such as the hybridization of ABC with meta-heuristics methods as Artificial Neural Networks, Genetic Algorithms, and Simulated Annealing.References1. Ozbayrak, M., Akgun, M., and Turker, A.K.: Activity-based cost estimation in a push/pull advanced manufacturing system. Int. J. of Production Economics, vol. 87 (2004) 49-65.2. Cooper, R. and Kaplan, R. S.: How cost accounting distorts product costs. Management Accounting, vol.69 (1988) 20-27.3. Kim, G., Park, C. S., and Kaiser, M. J.: Pricing investment and production activities for an advanced manufacturing system, Engineering Economist, vol. 42, no. 4 (1997) 303-324.4. Gunasekaran, A., and Sarhadi, M.: Implementation of activity-based costing in manufacturing. Int. J. of Production Economics, vol.56-57 (1998) 231-242.5. Ben-Arieh, D. and Qian L.: Activity-based cost management for design and development stage. Int. J. of Production Economics, vol.83 (2003) 169-183.6. Lewis, R. J.: Activity-based models for cost management systems. Quorum Books, West-port, CT (1995).7. Koker, U.: Activity-based costing: Implementation in a sanitaryware company. M.Sc. Thesis, Department of Industrial Engineering, University of Dokuz Eylul (2003).8. Cokins, G.: Activity-based cost management making it works. McGraw-Hill. Inc. (1997).Source: Gonca Tuncel, Derya Eren Akyol, Gunhan Mirac Bayhan, Utku Koker. Application of Activity-Based Costing in a Manufacturing Company: A Comparison with Traditional Costing[J].Lecture Notes in Computer Science, 2005, (16):562-569.一、翻译文章译文：作业成本法在一制造公司应用：与传统的成本核算比较1.简介客户驾驭着当今制造业系统的环境，全球经济的竞争压力迫使制造业的服务和组织需要变得更灵活、更完整，不断加强自动化,从而提升其生产力、降低成本。

物流成本论文中英文对照资料外文翻译文献

中英文对照资料外文翻译文献基于第三方物流企业活动的成本核算方法本文将分析作业成本计算方法可为第三方物流公司所面临主要的成本核算方法发展的问题。

它会检查活动开展的第三方分销商在最重要的仓储和运输活动中产生的成本。

然而，重点主要是在产品分销到最终的接收者时，这最后的接收人非第三方物流公司的客户。

(JEL MI O)介绍在过去的十年中，第三方物流企业的发展一直非常重要。

原因如下，第三方物流企业的发展，最重要的是集中在其核心业务——制造企业和新的技术的进步，在此背景下，传统方法的成本可能会产生失真的信息，这可能会导致信息使用者作出错误决策。

当公司意识到这种潜在的危险，第三方物流中公司增加了使用基于活动的成本核算（ABC）方法。

成本计算方法：成本模型的传统方法定义的成本模型和批判的定义的成本模型是首先要定义什么是成本模型。

这可以通过任何成本模型应该执行[卡普兰和库珀，1998]的主要功能分析来完成：1）出售的存货计价和计量的商品和服务的成本的目的是金融融资；2）出售的活动，产品，服务，和客户的成本估计；3）对出售过程的管理者和员工根据效率提供一般的经济反馈。

从这个定义中，成本模式可能会被公司使用进行分析，以对成本有正确的认识，作为以运行其业务的工具。

其中的一个成本模型的目的是使收集和分析数据的公司，以获得有用的信息，作出决策所产生有用的数据。

模型可以正确的根据其产生信息做出对管理决策能力进行评估。

成本模型的演进成本系统的发展一直都是一个线性的，连续的过程[约翰逊和卡普兰，1987]。

事实上，在20世纪20年代，几乎所有公司已经开发了已经使用到现在的管理会计程序。

此外，1925年和1980年之间，几乎没有创新的想法，从而影响了成本管理系统的设计和使用。

相同的概念总是出现：盈亏平衡分析，成本 - 数量 - 利润分析，直接成本计算，以及固定和可变成本估算。

有观点认为，传统的账户是唯一的融资导向，简单地描述历史投入的成本计算方法[贝利斯·琼斯和Develin，1995]的其他作者之间共享这些观点。

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原文文献The Activity-based Costing and Logistics Cost AccountingEwering CAbstractAt this stage of manufacturers, along with computers, databases, networks, communications technology in the manufacturing industry, the emergence of enterprise resource planning ERP, Total Quality Management TQM, in a timely manner JIT production systems, such as advanced management methods to improve the business Productivity and changed the production environment, these new and emerging technology in response to customer demand, breaking the 20th century standard products since the beginning of mass production, stability of large-scale production. Replace it with more variety, low-volume, personalized flexible production, manufacturing of very high degree of automation. This new manufacturing environment for enterprises recreates a competitive advantage. In this type situation, to reduce the cost of doing business has entered a new stage, not just from the reduction of production inputs and lower labor costs to keep costs down side, but also focus on mining as abusiness links in the cost of what happened. In accordance with the1 IntroductionFor manufacturing enterprise in the new period, to strengthenenterprise cost management, fully excavate potential costs, should pay attention to enterprise's logistics cost management, strengthen the logistics cost management is the premise and basis of the correct accounting of logistics cost, not on logistics cost accounting and make correct analysis, it is difficult to go to discuss the improvement of logistics management, not to mention to logistics to enhance the core competitiveness of enterprises. At present, most of the manufacturing enterprise logistics cost accounting is not alone, but and corporate purchasing, production and sales of each link such as accounting, together in traditional cost accounting method, enterprise logistics activities is to ensure the normal operation of production and operation of enterprises in supply, in the enterprise cost accounting, this part after the distribution of the simple included in the cost of the product, or to a certain proportion and standard drawn from the total cost, or just part rather than full records, accounting and management of logistics cost. The practice of accounting the product cost compare rough, you ignore the logistics activity in enterprise production and operation, second, in the current processing and manufacturing enterprises in the implementation of2 The present research statusLogistics costs because of links, large scope, coupled with the current accounting system within the framework of the logistics costis difficult to confirm and separation, makes the logistics cost in accounting calculation scope, object, content and so on still exist certain obstacles. Then make the serious waste phenomenon, logistics directly affects the economic benefits. At present, there are two ways to satisfy the requirement of the enterprise logistics cost accounting, respectively is the task cost method (mission costing, and homework cost method (activity -based costing).The logical train of thought of the two methods is consistent, namely in the process as the guidance, use cost to trace a specific activity or task. Before this, the enterprise the cost of logistics system to measure the main benchmark is based on the number of the cost of computing systems is given priority to, not considering the concrete operation process of each section of logistics system; we call it the traditional methods of enterprise logistics cost calculation.At the beginning of the job costing system will soon be received by the manufacturing sector, but in the field of logistics has not been too widely used (Pohlen&La Londe).Actually job costing system for cost estimates of logistics system is a suitable method, in the field of logistics of ABC method can make the enterprise profit and the connection between the logistics performance cost more transparent. Pohlen and La Londe think:Perttila and Hautaniemi in favor of homework cost calculationmethod can makethe logistics system to obtain accurate cost information of this view. If ABC can run in the logistics system, it can provide more accurate than the traditional costing system of logistics cost, this will help managers management decision-making in the following areas: logistics strategy and policy, the control of logistics activities, the determination of pricing and logistics service level and so on. The ABC calculation method for its application in the logistics system to supply chain extension provides a good platform. Under this situation, ABC can help to find in the supply chain to improve the link, such as eliminating redundant activities in the supply chain, reduce the waste of resources supply chain members, reorganization of the supply chain structure and so on. A complete supply chain members can use ABC to restructure its interface process, through cost reduction and service difference to increase its competitive advantage (Pohlen & La Londe).3 The basic concept of logistics cost and basic content3.1 The basic concept of logistics costFrom the point of view of macroscopic logistics, logistics cost performance for the social total cost of logistics, i.e., a certain period of time, all aspects of national economy in all kinds of expenses for social logistics activities. Including: pay for transportation, storage, handling, packaging, circulation processing, distribution,information processing, and other logistics link cost; The goods loss occurring during the period in logistics; Social logistics activities should bear by capital takes up the interest payments; Social logistics activity occurred in management fees, etc.3.2 The basic content of logistics costThis paper is the study of enterprise logistics cost. To examine from the Angle of enterprise the basic content of logistics cost, have the special and general logistics cost. Special logistics costs including manufacturing enterprise external payment of freight and fee, plus the enterprise logistics cost, the generalized logistics cost is included in the general production enterprise's special based on logistics cost, plus materials needed in the process of production logistics cost and expense, selling goods is the embodiment of the logistics cost is a cost. This cost basically consists of three parts: the material space displacement produced by the costs incurred in itself, andcomplete the displacement of the necessary equipment and facilities. Logistics information transmission and the costs of processing activities and engage in these activities necessary for the cost of the equipment and facilities. Was carried out on the material itself position shift and logistics information integrated management.3.3 The classification of the logistics costFrom logistics range, cost can be divided into supply logistics, production logistics,。

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