外文翻译--第三方物流企业的作业成本法

1、外文译-第三方物流企业的作业本钱法本科毕业论文设计外文译外文出处InternationalAdvancesinEconomicResearch,2001,71:133-146.外文作者CarlesGriful-Miquela原文：Activity-BasedCostingMethodologyforThird-PartyLogisticsCompaniesThispaperwillanalyzethemaincoststhatthird-partylogisticscompaniesarefacinganddevelopsanactivity-basedcostingmethodologyus

2、efulforthiskindofcompany.Itwillexaminethemostimportantactivitiescarriedoutbythird-partydistributorsinbothwarehousingandtransportingactivities.However,thefocusismainlyontheactivityofdistributingtheproducttothefinalreceiverwhenthisfinalreceiverisnotthecustomerofthethird-partylogisticscompany.Introduct

3、ionInthelastdecade,developmentofthird-partylogisticscompanieshasbeenveryimportant.Thereareseveralreasonsforsuchdevelopment,themostimportantbeingthetrendtoconcentrateinthecorebusinessbymanufacturingcompaniesandnewtechnologicaladvances,Inthiscontext,conventionalapproachestocostingmightgeneratedistorte

4、dinformation,Thiscanresultinmakingwrongdecisions.Whencompaniesrealizethispotentialdanger,theuseofactivity-basedcostingABCmethodologiesincreaseswithinthird-partylogistics.CostingMethodology:DefinitionoftheCostModelandCritiqueoftheConventionalApproachDefinitionoftheCostModelItisfirstnecessarytodefinew

5、hatacostmodelis.ThiscanbedonethroughanalysisofthemainfunctionsthatanycostmodelshouldperformKaplanandCooper,1998:1 valuationofinventoryandmeasurementofthecostofgoodsandservicessoldforfinancialpurposes;2 estimationofthecostofactivities,products,services,andcustomers;and3 provideeconomicfeedbacktomanag

6、ersandstaffingeneralaboutprocessefficiency.Fromthisdefinition,acostmodelmightbeanalyzedasthetoolthatcompaniesuseinordertohaveaproperunderstandingaboutthecosttoruntheirbusinesses.Oneofthepurposesofacostmodelistogatherandanalyzedatageneratedinthecompanyinordertogainusefulinformationformakingdecisions.

7、Therefore,theusefulnessofacostmodelmaybeevaluateddependingonitscapacitytogeneratetherightinformationtomaketherightmanagerialdecisions.EvolutionofCostModelsTheevolutionofcostsystemshasnotbeenalinearandcontinuousprocessJohnsonandKaplan,1987.Indeed,bythe1920s,companieshaddevelopedalmostallthemanagement

8、accountingproceduresthathavebeenuseduptothepresentday.Furthermore,between1925and1980,virtuallynonewideashaveaffectedthedesignanduseofcostmanagementsystems.Thesameconceptsalwaysappear:break-evenanalysis,cost-volume-profitanalysis,directcosting,andfixedandvariablecostestimates.Theideathatconventionala

9、ccountsareonlyfinanceorientedandsimplydescribehistoricalinputsissharedamongotherauthorsofcostingmethodologyBellis-JonesandDevelin,1995.ProblemswithConventionalApproachesAsaresultofthedescribedevolutionofcostmodels,thesituationatthebeginningofthe1980swasthattheactualmanagementaccountingsystemsprovide

10、dfewbenefitstoorganizations.Normally,thereportedinformationnotonlyinhibitedgooddecisionmakingbymanagers,butactuallyencouragedbaddecisionsJohnsonandKaplan,1987.Themainreasonwastheuseofanobsoletetoolinanextremelydifferentandmorecomplexandcompetitiveenvironment.Themainproblemthatconventionalcostmodelsf

11、acedwastheallocationofoverheadbyproductsonthebasisofeitherdirectlaborormachinehourcontentinthemanufacturingenvironment.Thisproblemwasgrowingatthesametimethatdirectlaborandmachinehourcontentsofmanyproductsandservicesfell,whileoverheadcostsincreased.Conventionalcostingignoresimportantdifferencesbetwee

12、nproductsandservices,marketsandcustomers,whichincurdifferentoverheadcosts.Thiswasthestartingpointincarefullyanalyzingtheconventionalcostmodelsandincriticizingthembecauseoftheiruselessnessinaccuratelyexplainingthecostofproducts.Lately,thefactthatthesameissuesapplytotheservicesectorhasbeennoticed.Trad

13、itionalmethodsofcostaccountingshowedsomeotherweaknessesBellis-JonesandDevelin,1995.Thatis,companiesdonotknowwhethertheirproductsorservicesareprofitableandtheycannotdistinguishprofitablefromunprofitablecustomers.Inaddition,traditionalmethodsfocusontheshorttermattheexpenseofthelongterm.ADescriptionofA

14、BCMethodologyTheproblemsthatconventionalcostingmethodologiesraisedwerethemainreasonfordevelopinganewtheoreticalapproachtothissubject.JohnsonandKaplanareconsideredtheinventorsofABC,althoughtheydonotusethisterminologyatthebeginningoftheirstudiesJohnsonandKaplan,1987.ThefirsttimetheconceptofABCappearsi

15、sinalaterarticleCooperandKaplan,1988.Theanalysisofcostandprofitabilityofindividualproducts,services,andcustomersrepresentsacriticalissuethatcompanieswereconcernedwithandonewhereABCtriestohelp.Theprimaryfocuswastoaskwhatisimportantfortheorganization,andwhatinformationisneededformanagementplanningandc

16、ontrolfunctions.Finally,usefulinformationformanagerialpurposesshouldnotbeextractedonlyfromasystemdesignedprimarilytosatisfyexternalreportingandauditingrequirementsfinancialinformation.Itisnecessarytodesignsystemsconsistentwiththetechnologyoftheorganization,itsproductstrategy,anditsorganizationalstru

17、cture.DefinitionofABCInliteraturethereareseveraldefinitionsofABC.ThedefinitionhereshowstheABCphilosophyHicks,1992brieflyandclearly:"Activity-basedcostingisacostaccountingconceptbasedonthepremisethatproductsand/orservicesrequireanorganizationtoperformactivitiesandthatthoseactivitiesrequireanorga

18、nizationtoincurcosts.Inactivity-basedcosting,systemsaredesignedsothatanycoststhatcannotbeattributeddirectlytoaproduct,flowintotheactivitiesthatmakethemnecessary.Thecostofeachactivitythenflowstotheproductsthatmaketheactivitynecessarybasedontheirrespectiveconsumptionofthatactivity."MainDifference

19、sBetweenConventionalCostModelsandABCThemostimportantdifferencebetweenconventionalcostmodelsandABCisthetreatmentofnon-volume-relatedoverheadcosts.Theuseofdirectlabor-basedoverheadallocationmethodswereappropriateinthepastwhendirectlaborwastheprincipalcomponentofmanufacturingcost,butnottoday.IntheABCap

20、proach,manyoverheadsarerelatedtospecificactivitiestoavoiddistortionsinproductandservicecosts.Anotherdifferenceisthetreatmentofunusedcapacity.ABCdescribesresourcesthatareusedbyactivities,butconventionalaccountsdescriberesourcesthataresupplied.Thedifferencebetweenthetwoisexcesscapacity.Ifexcesscapacit

21、yisallocatedtoproducts,services,orcustomers,thereisriskofa"deadspiral,"asdefinedbyBellis-JonesandDevelin1995.Thismeansthatthecompanyshouldbeawareofwhichcoststheircustomersreallygenerateandnotallocatetheexcessofcapacitytoavoidtheriskofoverpricingitsproductsorservices.AdvantagesandBenefitsof

22、theABCApproachSeveralauthorshavedescribedthemainadvantagesandbenefitsofusingABqInnesandMitchell,1990;Bellis-JonesandDevelin,1995;Malmi,1997.Themostimportantareasfollows:1 ABCprovidesmoreaccurateproductandservicecosting,particularlywherenon-volume-relatedoverheadsaresignificant.2 ByusingABC,itispossi

23、bletoanalyzecostsbyareasofmanagerialresponsibilityandcustomers.ABChelpstorecognizethewayinwhichcustomersdirectlyaffectthecoststructureofthebusinessandthereforehelpstoanalyzecustomerprofitability.3 ABCprovidesabetterunderstandingofcostbehavioraswellasidentifyingthecostsofcomplexity,variety,andchangei

24、nherentinboththekindofserviceofferedandcustomer-specificrequirements.4 ABCfocusesontheactivitiesthataddvalue,whicharethoseactivitiesthatcreatevaluefromthecustomer'spointofview.Ontheotherhand,thecompanyshouldfocusonthosenon-value-addedactivitiesandtrytoeliminatethem,althoughsomeofthenon-value-add

25、edactivitiesarenecessarytoenablevalue-addingactivitiestooccur.5 ABCisusefulinperformingcapacityanalysis.ABCmeasuresthecostsofresourcesusedratherthanthecostsofresourcessupplied,thedifferencebeingexcesscapacity.Itwouldbewrongtoallocateunusedcapacitytothecustomers.Toperformthisanalysis,theuseofpractica

26、lcapacityissuggested,whichmeansthecapacityreflectingtheimumlevelatwhichtheorganizationcanoperateefficiently.6 ABCreducesuncertaintyandprovidesamoresolidbasisforstrategicdecisions.Therefore,thesuccessofABCmightnotdependonlyontheresultsoftheanalysis,butonitsabilitytoprovideacorrectdiagnosisofthecompan

27、y'ssituation.DisadvantagesandProblemsoftheABCApproachThedisadvantagesextractedfromastudybasedontheanswersofseveralcompaniesafteroneyearofusingABCCobbetal.,1992regardedtheamountofworkinvolved,difficultiesincollectingaccuratedata,andthefactthatcostmanagementwasdifficultbecauseseveralactivitiescros

28、sdepartmentboundaries.Additionally,implementationisverytimeconsuming,requiringnotonlygatheringandprocessingofdata,butalsointerpretingtheresults.EventhoughalloftheformerproblemshavebeenovercomewiththedevelopmentofABCmethodologyandtheincreaseinusingABCmodelsbycompaniesindifferentmanufacturingandservic

29、eindustries,itisalwaysnecessarytobeawareoftheseproblemswhendevelopingsuchamodel.ABCforLogisticsEventhoughliteraturementionsthatABCappliestoalltypesofbusinessorganizationsintheserviceindustry,includingwarehousinganddistributionprovidersHicks,1992,theauthorcouldnotspecificallyfindthecaseofathird-party

30、logisticsproviderasfarasthetransportoperationsareconcerned.Themainissueistoproperlyallocatethetransportoperationscoststotheconsignors,whicharetherealcustomersofthecompany.4Furthermore,intheliteratureabouttransportationcostsSussams,1992,thecustomerisalwaysthefinalconsignee,andthecostsarealwaysanexter

31、nalvariable.Inrecentyearsandbecauseoftheincreasingimportanceoflogisticscostswithincompanies,thefirststudiesanalyzingtheutilityoftheactivity-basedapproachonlogisticswereundertakenPohlenandLaLonde,1994;LaLondeandGinter,1996;LaLondeandPohlen,1996.Themainbenefitsanddifficultiesrelatedtotheimplementation

32、ofABCforlogisticsdepartmentsarealmostthesameasthosedescribedearlier.AnalysisofOverheadsTheanalysisofoverheadsistheleastobviousandthemostcomplicatedtoperform.Normally,overheadsarerelatedtoseveralactivitiesornonactivities,anditisnecessarytocarryoutin-depthstudiesduringlongperiodsoftimeinordertofindout

33、therightlinksbetweenoverheadsandproducts,services,orcustomers.Forthisreason,therecommendationistobeasaccurateaspossibleinordertolinkoverheadswithconsignors,avoidingthetraditionalapproachtolink,inthefirstinstance,overheadswithactivities.Thisisveryimportantwhenthereisanimportantlackoftimefordeveloping

34、suchacostingmethodology,despitethefactthatthisisnotapureABCapproach.Theneedtocopewithoverheadsappearsonboththewarehouseandtransportsideofthemodel.ConclusionItisverydifficultandnotalwaysrecommendedtodevelopapureABCmodelbecausetheparticularcharacteristicsofasinglethird-partylogisticscompanyentailedthe

35、useofslightlydifferentwaystoallocateseveralcostsinsomeinstances,whichapurelyABCapproachwouldnotbeabletodo.Despitethisfact,thefinalmodelforbothsidesofthethird-partycompanyoperationswarehouseandtransportoperationshasbeenmainlydescribedbytakingABCanalysisintoaccount.OnlywhenABCdoesnotpresentananswertoa

36、specificproblemshouldanotherwaybeconsideredtoallocatethecosts.Itisrecommendedthatsuchamodelshouldbedevelopedbyusingaspreadsheetbecauseitfulfillstheneedsofthecompany,itisaverypowerfultool,anditisalsoveryuser-friendly.Furthermore,themodeldevelopedmaybecapableofperformingwhat-ifanalysisinordertosimulat

37、eactualorpotentialsituationsthethird-partycompanymightface.Thesewhat-ifanalysesmaybeusedindifferentwayssuchasintheanalysisofpotentialconsignors,intherequirementofdifferentservicelevelsbythecurrentconsignors,andtoperformtheanalysisofstructuralchangesinthethird-partylogisticscompany.Finally,notethatth

38、ecostsofthemodelshouldnotexceeditsbenefits.Inotherwords,itisnecessarytocopewiththetrade-offbetweenamodelthatissosimplethatitfailstoprovideenoughinformationtosupportthecompany'sdecisionsandamodelthatisexcessivelycostlytodesign,implement,andoperateBrimson,1991.Thisshouldalwaysbetakenintoaccount,tr

39、yingtoachieveahappymediumbetweensimplicityandexcessivesophistication.AdvancesinSource:CarlesGriful-Miquela.Activity-basedcostingmethodologyforthird-partylogisticscompaniesJ.InternationalEconomicResearch,2001,71:133-146.译文：第三方物流作业本钱法本文将分析第三方物流面临并.第三方分销商进行仓储和运输活动.,重点是主要的产品最的,这个接收者却不是第三方物流顾客.在过去白年里,第三方

40、物流的开展一直很重要.原因,最重要的是开展的趋势集中在制造技术进步,在,传统方法可能产生曲的信息,这可导致做错误的决定.当公司一潜在危险,作业本钱方法第三方物流.本钱方法：本钱模式的定义对传统方法本钱模式首先要定义什么本钱模型.这可以通过分析本钱模式卡普兰和库珀,1998:12业务、产品、效劳和顾客的本钱估算；3提供经济反应给和员工.从这个定义,本钱模型可以分析工具,.本钱.因此,本钱的有效性评估模型可以根据其能产生正确的信息,做出正确的治理决策.本钱模型演本钱系统的演变还没有一个线性和持续的过程约翰逊和卡普兰1987年事实上,到了二十世纪二十年代,已开发出了几乎所有的治理会计程序.此外,19

41、25到1980年之间几乎没有新的影响本钱治理系统.总是出现：盈亏平衡分析,、直接固定和可变本钱预算.传统财务帐目简单描述历史输入Bellis-JonesandDevelin,1995.由于描述演化,在20世纪80年代初的实际情况是,治理会计系统为企业提供了很少的利益.通常情况下,而且还支持错误的决定约翰逊和卡普兰1987年.主要的原因是在一个完全不同的更复杂和剧烈的竞争环境使用过时的工具.主要问题同时,许多产品和效劳的直接劳动力和,而.传统的本钱忽略了产品服务、市场客户,而这些都会产生不同的治理费用这是仔细分析起点,由于准确解释产品本钱.最近,.传统的方法一些其他的Bellis-JonesDevelin,1995.,公司不知道它们的产品或效劳,而且他们分辨.此外,传统方法是把注意力集中在短期.ABC勺描述传统方法的问题是一种全新的理论方法的主要原因.约翰逊和卡普兰被认为是ABC的创造家,虽然他们使用这个术语约翰逊卡普兰1987.第一次ABC的概念现是在的文章库珀卡普兰1988.个人产品、效劳和顾客收益分析代表公司ABC最能起作用的地方.主要的焦点是什么是重要的,治理方案和限制功能需要什么信息.最后,治理目的有用信息不应该只从一个主要是旨在满足对外报告和审计要求金融信息系统中设计符合的技术产品战略组织结构系统ABCt的定义在文有几种ABCHicks,1992:“作业本钱是产