外文翻译--第三方物流企业的作业成本法

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1、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InternationalAdvancesinEconomicResearch,2001,71:133-146.外文作者CarlesGríful-Miquela原文：Activity-BasedCostingMethodologyforThird-PartyLogisticsCompaniesThispaperwillanalyzethemaincoststhatthird-partylogisticscompaniesarefacin

2、ganddevelopsanactivity-basedcostingmethodologyusefulforthiskindofcompany.Itwillexaminethemostimportantactivitiescarriedoutbythird-partydistributorsinbothwarehousingandtransportingactivities.However,thefocusismainlyontheactivityofdistributingtheproducttothef

3、inalreceiverwhenthisfinalreceiverisnotthecustomerofthethird-partylogisticscompany.IntroductionInthelastdecade,developmentofthird-partylogisticscompanieshasbeenveryimportant.Thereareseveralreasonsforsuchdevelopment,themostimportantbeingthetrendtoconcentratei

4、nthecorebusinessbymanufacturingcompaniesandnewtechnologicaladvances,Inthiscontext,conventionalapproachestocostingmightgeneratedistortedinformation,Thiscanresultinmakingwrongdecisions.Whencompaniesrealizethispotentialdanger,theuseofactivity-basedcostingABCme

5、thodologiesincreaseswithinthird-partylogistics.CostingMethodology:DefinitionoftheCostModelandCritiqueoftheConventionalApproachDefinitionoftheCostModelItisfirstnecessarytodefinewhatacostmodelis.Thiscanbedonethroughanalysisofthemainfunctionsthatanycostmodelsh

6、ouldperform[KaplanandCooper,1998]:1valuationofinventoryandmeasurementofthecostofgoodsandservicessoldforfinancialpurposes;2estimationofthecostofactivities,products,services,andcustomers;and3provideeconomicfeedbacktomanagersandstaffingeneralaboutprocesseffici

7、ency.Fromthisdefinition,acostmodelmightbeanalyzedasthetoolthatcompaniesuseinordertohaveaproperunderstandingaboutthecosttoruntheirbusinesses.Oneofthepurposesofacostmodelistogatherandanalyzedatageneratedinthecompanyinordertogainusefulinformationformakingdecis

8、ions.Therefore,theusefulnessofacostmodelmaybeevaluateddependingonitscapacitytogeneratetherightinformationtomaketherightmanagerialdecisions.EvolutionofCostModelsTheevolutionofcostsystemshasnotbeenalinea