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ID:6897046
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时间:2018-01-30
《第三方物流企业的作业成本法【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、本科毕业论文(设计)外文翻译外文出处InternationalAdvancesinEconomicResearch,2001,7(1):133-146.外文作者CarlesGríful-Miquela原文:Activity-BasedCostingMethodologyforThird-PartyLogisticsCompaniesThispaperwillanalyzethemaincoststhatthird-partylogisticscompaniesarefacinganddevelopsanactivity-basedcostingmethodologyusefulfo
2、rthiskindofcompany.Itwillexaminethemostimportantactivitiescarriedoutbythird-partydistributorsinbothwarehousingandtransportingactivities.However,thefocusismainlyontheactivityofdistributingtheproducttothefinalreceiverwhenthisfinalreceiverisnotthecustomerofthethird-partylogisticscompany.Introduct
3、ionInthelastdecade,developmentofthird-partylogisticscompanieshasbeenveryimportant.Thereareseveralreasonsforsuchdevelopment,themostimportantbeingthetrendtoconcentrateinthecorebusinessbymanufacturingcompaniesandnewtechnologicaladvances,Inthiscontext,conventionalapproachestocostingmightgeneratedi
4、stortedinformation,Thiscanresultinmakingwrongdecisions.Whencompaniesrealizethispotentialdanger,theuseofactivity-basedcosting(ABC)methodologiesincreaseswithinthird-partylogistics.CostingMethodology:DefinitionoftheCostModelandCritiqueoftheConventionalApproachDefinitionoftheCostModelItisfirstnece
5、ssarytodefinewhatacostmodelis.Thiscanbedonethroughanalysisofthemainfunctionsthatanycostmodelshouldperform[KaplanandCooper,1998]:111)valuationofinventoryandmeasurementofthecostofgoodsandservicessoldforfinancialpurposes;2)estimationofthecostofactivities,products,services,andcustomers;and3)provid
6、eeconomicfeedbacktomanagersandstaffingeneralaboutprocessefficiency.Fromthisdefinition,acostmodelmightbeanalyzedasthetoolthatcompaniesuseinordertohaveaproperunderstandingaboutthecosttoruntheirbusinesses.Oneofthepurposesofacostmodelistogatherandanalyzedatageneratedinthecompanyinordertogainuseful
7、informationformakingdecisions.Therefore,theusefulnessofacostmodelmaybeevaluateddependingonitscapacitytogeneratetherightinformationtomaketherightmanagerialdecisions.EvolutionofCostModelsTheevolutionofcostsystemshasnotbeenalinearandcontin
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