外文翻译--作业成本法在物流企业中的应用（可编辑）

外文翻译--作业成本法在物流企业中的应用（可编辑） 外文翻译--作业成本法在物流企业中的应用 The activity-based costing method in logistics enterprise applicationWith the vigorous development of Chinese economy, the logistics has been industry has been developed rapidly, and gradually become an important industry With the rapid development of the logistics industry, the traditional cost accounting can not satisfy the need of logistics enterprise management, outstanding performance in indirect cost allocation is not reasonable,do not provide accurate comprehensive cost of information making cost accounting and lose its objectivity and decision-making correlation. This paper will focus on logistics enterprise cost the problems existing in the management, combining the characteristics of logistics enterprises, the activity-based costing method in logistics enterprises in the application are discussed The activity-based costing method viewpoint in the 1940s had produced, but in the 1980s to get the theory identity and business attention, has its particular economic background. The rise of the activity-based costing method based on the following two main reasons:1 the total cost in product indirect expenses increasing proportion of;2 the diversity of products. According to the logistics enterprise operating indirect expenses in operating costs and high proportion of logistics enterprise personalized requirement hint characteristic, should consider using the activity-based costing method. Definition of the activity-based costingIn 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 require an organization to perform activities and that those activities require an organization to incur cost.In activity-based costing, system 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 the product that make the activity necessary based on their respective consumption of that activity.” 一.Meet the activity-based costing method in logistics enterprise application applicability for analysis 1.Indirect cost ration is high operating. Indirect charge a high proportion of enterprise USES a single standard of distribution for indirect cost allocation, often caused the product cost calculation results distortion. The activity-based costing method is proposed in view of this situation. Logistics enterprise in the service process,involving the indirect expenses directly forehead far higher than the cost of material, the direct labor forehead. In this case , the activity-based costing method can provide more traditional cost accounting methods more accurate cost data. This also is many western logistics enterprises to adopt the initial motive of activity-based costing 2. Logistics enterprise personalized service requirement is high. Logistics enterprise provide is invisible service, every customer required required services are not the same. The activity-based costing method in product in many varieties and craft and changeful,often adjust production of particularly applicable. For logistics enterprise, application of activity-based costing, can not only by area or according to customer, according to transport routes cost calculation, the cost of providing detailed information, satisfy personalized service management requirements; and can assist service pricing and customer profitability analysis, etc 3. Logistics service process can decompose sex. Logistics service process although complex, but can be decomposed into a series of individual activities, such as the homework can be decompose into loading and unloading, and storage handling, acceptance, process and replenishment, and so on, this is logistics enterprise application provides the basis for the activity-based costing method 4. Optimizing enterprise value chain. Logistics enterprise application activity-based costing, can not only provide accurate detailed cost data, and can use the homework cost calculation of logistics cost data every link of practice , though analysis of the business process reengineering, remove the value-added homework cost assignments, optimization, improve the appreciation of enterprise’s value chain 5. Improve the management level of the enterprise. Logistics enterprise application activity-based costing, can not only accurately grasp the cost of logistics services, and auxiliary products pricing, customer profitability etc, and can strengthen of the various departments of the performance evaluation, the assessment and analysis of the utilization of the enterprise resources optimizing enterprise resource allocation .Therefore, the activity-based coting method for the application of logistics enterprise, will provide the scientific basis for decision-making and management, improve logistics enterprise management level. Logistics enterprise application of activity-based costing steps Long-term since, in the actual operation of logistics enterprises, the logistics cost accounting and cost analysis is always a problem bothering logistics managers. Traditional cost accounting cannot provide accurate and detailed cost information, and can’t meet the needs of enterprise management and control the logistics cost the most effective method. Logistics enterprise application of activity-based costing procedure is as follows:1. Clear import activity-based costing purpose and cost calculation object. In calculating cost activity-based coting, the first to clear before importing purpose, identify cost calculation object, is to grasp according to customer, by area or press the route computation,still want to master logistics cost is calculated according to the logistics cost service category 2. Survey logistics enterprise layout, analyzing workflow.The import of activity-based costing solution with logistics enterprise layout and business processes are closely linked, though the investigation and analysis, can optimize logistics business process, agent and homework for sure cost center lays the foundation, homework cost implementation plan for the design to complete the preparatory work 3. Define logistics system of homework. From the goods the customer to deliver the goods, to destination, need to pass though more than one company’s many departments, including receiving, packaging, transportation, unpack, delivery and so on many link, each link includes one or more homework. To facilitate the activity-based costing, must deal to deal to define each link assignments. Homework definition is used the key link of activity-based costing, homework excessive number increases cost accounting workload, assignments, small number will affect the accuracy of the cost accounting. Therefore, quantity and homework assignments range of size should be based on the needs of enterptise management on defining 4. Confirm the resources involved in logistics system. There resources include can deal directly to customers or services cost calculation object direct resources direct costs, such as packaging materials, direct artificially, etc. Also includes most of the indirect materials, indirect artificially, asset depreciation, utilities such as indirect resources overhead. These indirect resources are different cost share resources, need to target deal or allocated to homework first, and then according to homework assigned cost calculation object motivations 5. Confirm resources and resource allocation, actors to homework. For homework amount of resources, some belong to homework of direct costs, may be directly included in the homework cost. some belong to homework ,need indirect expenses according to the resources allocation to homework cost drivers. To order processing operations, for example, order processing assignments may over-consume resources have labour, electricity, telephone communications, office fee etc. Depreciation Responsible for special order processing work personnel’s wage and welfare funds can directly into order processing homework; According to electricity is to spread 6. Confirm homework assignments, actors will cost allocations to customers or cost calculation object. Homework assignments in the library homework cost drivers will cost allocations to customers or service. Such as distribution process of order processing operations, the operation impetuses for order quantity: and storage, picking tour by the cost of production is a box quantity decide; The cost of distribution operations by transportation distance happened transportation and weight freight quantity decision 7. Calculation customers or services cost calculation object total cost. The homework cost pools assigned to product or service, plus the indirect expenses direct artificially and trace direct materials cost, they can get the total cost of customer or service. ABC for logisticsEven though literature mention that ABC applies to all types of business organization in the service industry, including warehousing and distribution providers[Hicks,1992], the author could not specifically find the case of a third-part logistics provider as far as the transport operations are concerned. The main issue is to properly allocate the transport operation costs[Sussam,1992], the customer is always the final consignee, and the costs are always an extern variable In recent years and because of the increasing importance of logistics costs with 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 The analysis of overheads is the least obvious and the most complicated to perform.Normally, overheads are related to several activities, 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 It is very difficult 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 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 cost 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 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 ans a model that is excessively costly to design, implement, and operate .This should always be taken into account, tying to achieve a happy medium between simplicity and excessive sophistication ConclusionAccurate calculation enterprise logistics cost itself has no more meaning, use cost information to help enterprise manager decision-making is the essence of accounting. By understanding, analysis and control the logistics cost, and constantly improve the logistics operations, improve logistics operation efficiency. At present the logistics cost management is still stay in cost accounting, cost control lack of dynamics, the activity-based costing method as a kind of advanced thinking methods in the logistics cost management should get attention. By analyzing the activity-based costing method can understand motivation, logistics operation caused logistics cost factor, thus have purpose, a key to seize key logistics elements, effectively control the logistics cost; And you can analyze the ownership of the homework cost to understand the homework, and then improve the efficiency of homework assignments, remove not proliferation. The logistics cost has become enterprise to market competition and maintenance of customer relationships important strategic decision resources to logistics cost of research is to control this strategic resource, utilizing the activity-based costing method accounting logistics cost is to reduce logistics total cost, to increase the effective way of enterprise competitive advantage. 作业成本法在物流企业中的应用 随着经济的蓬勃发展,中国的 物流业得到了快速发展,逐渐成为一个占有重要地位的行业。随着物 流业的快速发展,传统的成本核算已经不能满足物流企业管理的需要, 突出 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 现在间接费用分配不合理,不能提供准确全面的成本信息,从 而使成本核算失去其客观性和决策相关性。本文将针对物流企业成本 管理中存在的问 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 ,结合物流企业的特点,对作业成本法在物流企业 中的应用进行探讨。 作业成本法的观点在20世纪40年代就已经产生,但是到了 20世纪80年代才得到理论界的认同和实业界的重视,有其特定的经 济背景。作业成本法的兴起主要基于以下两个方面的原因:间接费用在总成本中所占比例越来越大;多样化产品生产。根据物流企业营运间接费用在营运成本中所占比例高以及物流企业的个性化服务要求高的特点,应当考虑采用作业成本法。 作业成本法的概念:“作业成本法是一种以作业为基础的成本理念,是以产品(或服务)在活动中会消耗作业,而这些作业又会产生成本为前提的。在作业成本法下,系统的设计是为了不让任何成本直接导向产品,而是流入必要的活动,每一项活动的成本在流入到产品,这使得活动需要根据其各自的消费来进行计算。” 下面对作业成本法在物流企业应用的使用性进行分析。 1.营运间接费用比例高。间接费用比例高的企业采用单一的分配标准进行间接费用的分配,往往造成产品成本计算结果失真。作业成本法正是针对这种情况而提出的。物流企业在提供服务的过程中,涉及的间接费用额远远高于直接材料、直接人工的成本额。在这种情况下,作业成本法可以提供较传统成本核算方法更为准确的成本信息。这也是许多西方物流企业采用作业成本法的最初原因。 2.物流企业的个性化服务要求高。物流企业提供的是无形的服务,每个客户所要求的服务都是不一样的。作业成本法在产品(服务)品种多,工艺多变,经常调整生产作业的情况下尤为适用。对于物流企业,应用作业成本法,不仅可以按客户、按地区或按运输路线进行成本计算,提供详细的成本信息,满足个性化服务管理的要求;而且可以辅助服务定价与客户盈利分析等。 3.物流服务过程的可分解性。物流服务过程虽然复杂,但是都可以分解为一系列单独的活动(作业)比如可以把仓储分解为装卸、搬运、验收、加工、补货等,这为物流企业应用作业成本法提供了基础。 4.优化企业价值链。物流企业应用作业成本法,不仅可以提供准确详细的成本数据,而且可以利用作业成本法计算提供的成本数据对物流的各个环节进行作业分析,通过业务 流程 快递问题件怎么处理流程河南自建厂房流程下载关于规范招聘需求审批流程制作流程表下载邮件下载流程设计 再造,消除不增值作业,改进增值作业,优化企业价值链。 5.提高企业管理水平。物流企业应用作业成本法,不仅能够准确的掌握物流服务的成本,进而辅助产品定价、客户盈利性分析等,而且可以加强对各部门的考核与业绩评价,分析企业资源的利用情况,优化企业资源配置。因此,作业成本法的应用,将为物流企业的管理与决策提供科学依据,提高物流企业的管理水平。 二,物流企业应用作业成本法的步骤 长期以来,在物流企业的实际操作中,物流成本核算与成本分析一直是困扰物流管理者的一个难题。传统的成本核算不能提供准确、详细的成本信息,不能满足企业管理决策的需要。以作业为基础的作业成本法是核算和控制物流成本最有效的方法,物流企业与应用作业成本的步骤如下: 1.明确导入作业成本法的目的及成本计算对象。在运用作业成本法计算成本之前,首先要明确导入的目的,确定成本计算对象,是要掌握按客户、按地区或按路线计算的物流成本,还要掌握按服务类别计算的物流成本。 2.调查物流企业的布局,分析业务流程。作业成本法的导入 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 与物流企业布局以及业务流程有着紧密的联系,通过调查分析,可以优化物 流业务流程,为确定作业动因及作业成本中心奠定基础,为设计作业成本实施方案做好准备工作。 3.界定物流系统中的作业。从接到客户的货物,到将货物送到目的地,需要经过多个公司的多个部门,包括接货、打包、解包、送货等多个环节,每个环节包括一项或多项作业。为了便于归集作业成本,必须对每个环节的作业进行界定。作业界定是应用作业成本法的关键环节,作业数量过多会增加成本核算的工作量,作业数量过少影响成本核算的准确性。因此,作业数量的多少及作业范围的大小应根据企业管理的需要进行界定。 4.确认物流系统中涉及的资源。这些资源包括直接归集到客户或服务(成本计算对象)的直接资源(直接费用),如包装材料、直接人工等;还包括大部分的间接材料、间接人工、资产折旧、水电费等间接资源(间接费用)。这些间接资源是不同成本计算对象公用的资源,需先归集或分配到作业,然后再根据作业动因分配到成本计算对象。 5.确认资源动因,并将资源分配到作业。对于作业消耗的资源,有的属于作业的直接费用,可以直接计入作业成本;有的属于作业的间接费用,需要按资源动因分配到作业成本。以订单处理作业为例,订单处理作业可能消耗的资源有人费、电费、文印费、电话费、折旧费等。对于专门负责订单处理的工作人员的工资及其福利费飞、等可以直接归入订单处理作业;对于电费则按用电量来分摊。 6.确认作业动因,将作业成本分配到客户服务(成本计算对象)。作业动因反映了客户或服务消耗作业的逻辑关系,根据作业动因将作业成本库中的成本分配到客户或服务。如配送过程中的订单处理 作业,其作业动因主要为订单数量;而仓储、拣货等作业的成本则由出箱数量决定;配送作业发生的成本由运输距离及运输重量决定。 7.计算客户或服务(成本计算对象)的总成本。由作业成本库分配到产品或服务的间接费用,加上直接追溯的直接人工和直接材料费用,就可以得到客户或服务的总成本。 三.作业成本的劣势和存在的问题 文献中提到作业成本法适用所有类型的服务行业中商业组织,包括仓储和分销商(HICKS,1992),但是无法找到具体的在运输业务方面第三方物流供应商的情况。主要问题就是妥善分配货物运输成本给货主,他们是公司真正的客户。此外,在关于运输成本文献中(Sussams,1992谈到,客户永远是最后的收货人,而费用总是一个外部变量。 今年来,又因在企业内部物流成本的重要性不断增加,以物流活动为基础的效用性的第一个研究分析也展开了 (Pohlen,lalonde,1994;Lalonde,Ginter,1996;Lalonde,pohken,199 6有关作业成本法在物流部门的实施的主要困难和效益几乎和之前描述的一样。 对制造费用的分析是最明显也是最复杂的业务。通常,制造费用涉及到多个活动(或非活动),必须要进行长时间的深入研究,以便找出在制作费用和产品、服务、或客户之间正确的关系。因为这个原因,建议要尽可能精确的计算与货主相关的制作费用、避免传统方法的链接,如在第一个例子中活动的制作费用。当要发展一个重要的成 本计算方法却缺乏时间时是非常重要的,尽管事实上这不是一个纯粹的作业成本法。应付费用出现在仓储和运输方的模式两个方面。 所以建立作业成本法模型是有一定困难的,因为一个第三方物流企业的独特的特征涉及到在某些情况下分配几种成本使用稍微不同的方法,二纯粹的作业成本法是做不到的。除了这项事实,对于第三方物流企业业务,只有当作业成本法并没有针对特定的问题给出答案是就应该以另外一种方式来考虑分配成本。 我们建议应使用电子 表格 关于规范使用各类表格的通知入职表格免费下载关于主播时间做一个表格详细英语字母大小写表格下载简历表格模板下载 ,因为它满足公司的需要,这是一个非常有力的工具,并且也很容易操作。此外,开发的模型能够执行假设分析,用以模拟第三方物流企业可能面临的实际或潜在的情况。这些假设分析可以用于不同的情况,例如潜在的存货分析、目前货主要求的不同服务水平以及对第三方物流公司的结构变化进行分析。 最后我们注意到,模型的成本不应该超过它所带来的收益。换句话说,模型的权衡是很重要的,一个过于简单的模型是不能提供足够的信息来支持企业决策的,而一个昂贵的模型也不能用来设计、实施及操作。 结论准确计算企业物流成本本身没有更多的意义,运用成本信息帮助企业的管理者决策才是核算得本质所在。通过了解、分析、控制物流成本,不断完善物流作业,提高物流作业效率。目前物流成本管理还只是停留在成本核算方面,成本控制缺乏力度,作业成本法作为一种先进的思想方法在物流成本管理中应该得到重视。作业成本法可以通过分析物流作业动因,了解引起物流成本的因素,从而有目的、有重 点的抓住关键的物流要素,有效地控制物流成本;并且可以通过分析作业成本的归属,了解该作业的效率,进而改善作业,清除不增殖作业。物流成本已经成为企业应对市场竞争和维护客户关系的重要的战略决策资源,对物流成本的研究就是为了掌控这一战略资源,利用作业成本法核算物流成本是降低物流总成本,增强企业竞争优势的有效途径。关键还在于建立合适的模型。 出处:Carles Griful-Miquela. 第三方物流企业的作业成本法[J].国际经济研究进展,2001,7(1):133-146