国际物流成本[外文翻译]

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1、本科毕业论文�设计�外文翻译原文�NationlogisticscostsInventoryCarryingCostsInventorycarryingcostsincludethecostofmoney(opportunityorinterest),advaloremtaxes,insuranceandshrinkage.Inventorycarryingcostsvarywiththelevelofinventorystored.Theycanbecategorizedintothefollowingfourgroups:(1)capitalcosts,(2)inventory

2、servicecosts,(3)storagespacecosts,and(4)inventoryriskcosts.Capitalcostsforinventoryinvestment.Holdinginventorytiesupmoneythatcouldbeusedforothertypesofinvestments.Consequently,acompany’sopportunitycostofcapitalshouldbeusedtoreflectaccuratelythetruecostinvolved.Allinventorycarryingcostcomponent

3、smustbestatedinbefore-taxnumbers,sincealltheothercostsinthetrade-offanalysis,suchastransportationandwarehousing,arereportedinbefore-taxdollars.Inventoryservicecosts.Inventoryservicecostsconsistoftaxesandinsurancepaidasaresultofholdinginventory.Ingeneral,taxesvarydirectlywithinventorylevels.Ins

4、uranceratesarenotstrictlyproportionaltoinventorylevels,butarerelatedtothevalueofinventoryoveraspecifiedtimeperiod.Storagespacecosts.Storagespacecostscanbeincurredatfourtypesoffacilities:–Plantwarehouses–Publicwarehouses–Rented(leased)warehouses–Company-owned(private)warehousesInventoryriskcost

5、s.Althoughinventoryriskcostsvarydependingonthecompany,ingeneral,theyincludechargesfor:obsolescence,damages,pilferageandrelocation.Thecostoftaxes,andobsolescence,depreciationandinsuranceareestimatedaccordingtotheAlford-BangsProductionHandbookformula.Inthisformulaobsolescenceaccountsfornearly40%

6、oftotalinventorycarryingcosts,thusdemonstratingthechallengesfacinginventorymanagersintheworldoffastcyclesandjust-in-timeprocurement.Totalwarehousingcostestimatesencompassbothpublicwarehousesandprivatewarehousesoperatedbymanufacturinganddistributioncompanies.Publicwarehousingcostsareobtainedfro

7、mthepublicwarehousingservicesdatareportedbytheCommerceDepartment’sCensusBureau.PrivatewarehousingcostsareindependentlyobtainedbyCASS.Relocationcostsareincurredatthetransshipmentofinventoryfromonewarehouselocationtoanothertoavoidobsolesc