logistics-costs-and-controlling物流成本和控制大学毕业论文外文文献翻译及原文

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1、毕业设计（论文）外文文献翻译文献、资料中文题目：物流成本和控制文献、资料英文题目：Logisticscostsandcontrolling文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师:翻译日期:2017.02.14外文翻译原文LogisticscostsandcontrollingMaterialSource:Springer-Verlag2009Author:TimmGudehus，HerbertKotzLogisticCostsandControllingAbstractLogisticcostsaredefineddifferentlyinco

2、mpanies.Inmanycases，thereportedlogisticcostsofcompaniesevenwithinthesamebusinessdiffermorethanjustifiedbytheiroperations.Somecompaniesdonotcountinterestanddepreciationoninventoriesaslogisticcosts.Othersincludethedistributioncostsoftheirsuppliersorthepurchasingcosts.Insomecases，eventhepurchasevalueo

3、ftheprocuredgoodsisincludedinthelogisticcosts(Baumgartenetal.1993;GudehusandKotzab2004;Weber2002).Logisticcostsaredefineddifferentlyincompanies.Inmanycases，thereportedlogisticcostsofcompaniesevenwithinthesamebusinessdiffermorethanjustifiedbytheiroperations.Somecompaniesdonotcountinterestanddeprecia

4、tiononinventoriesaslogisticcosts.Othersincludethedistributioncostsoftheirsuppliersorthepurchasingcosts.Insomecases，eventhepurchasevalueoftheprocuredgoodsisincludedinthelogisticcosts(Baumgartenetal.1993;GudehusandKotzab2004;Weber2002).Anotherproblem，whicharisesnotonlyinlogistics，iscostingandpricingo

5、fintangiblegoods.Intangiblegoods，suchaslogisticservices，provideimmediateutilityandaregenerallynotstorable.Therefore，theconventionalmethodsofaccounting，costingandpricing，whichhavebeendevelopedfortangiblegoods，areoflimitedvalueforlogistics(Cooper1992;Horvath1999;Johnson1987).Moreappropriateforthecalc

6、ulationofperformancecostsareprocess-relatedcostaccountingandactivitybasedcosting.However，inlogisticsaswellasinotherareasofbusiness，thedefinitionandcalculationofprocesscostsdiffers(Bragg2001;Hicks2002;Horvath1999;PohlenandLaLonde1994;Poist1974).Thisholdsespeciallyfortheperformancecostsofmultifunctio

7、nallogisticsystems,forpricingofintegratedperformancesandfortheconsiderationoffixedcosts.Aslongastheyaredefined，measuredandcalculateddifferently,logisticcosts，costratesandpricescannotbecompared.Anybenchmarki