資源描述：
《物流成本和控制【外文翻譯】》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在學術(shù)論文-天天文庫。
1、外文翻譯原文LogisticscostsandcontrollingMaterialSource:Springer-Verlag2009Author:Timm?Gudehus，Herbert?KotzLogisticCostsandControllingAbstractLogisticcostsaredefineddifferentlyincompanies.Inmanycases,thereportedlogisticcostsofcompaniesevenwithinthesamebusinessdiffermorethanju
2、stifiedbytheiroperations.Somecompaniesdonotcountinterestanddepreciationoninventoriesaslogisticcosts.Othersincludethedistributioncostsoftheirsuppliersorthepurchasingcosts.Insomecases,eventhepurchasevalueoftheprocuredgoodsisincludedinthelogisticcosts(Baumgartenetal.1993;
3、GudehusandKotzab2004;Weber2002).Logisticcostsaredefineddifferentlyincompanies.Inmanycases,thereportedlogisticcostsofcompaniesevenwithinthesamebusinessdiffermorethanjustifiedbytheiroperations.Somecompaniesdonotcountinterestanddepreciationoninventoriesaslogisticcosts.Oth
4、ersincludethedistributioncostsoftheirsuppliersorthepurchasingcosts.Insomecases,eventhepurchasevalueoftheprocuredgoodsisincludedinthelogisticcosts(Baumgartenetal.1993;GudehusandKotzab2004;Weber2002).Anotherproblem,whicharisesnotonlyinlogistics,iscostingandpricingofintan
5、giblegoods.Intangiblegoods,suchaslogisticservices,provideimmediateutilityandaregenerallynotstorable.Therefore,theconventionalmethodsofaccounting,costingandpricing,whichhavebeendevelopedfortangiblegoods,areoflimitedvalueforlogistics(Cooper1992;Horvàth1999;Johnson1987).M
6、oreappropriateforthecalculationofperformancecostsareprocess-relatedcostaccountingandactivitybasedcosting.However,inlogisticsaswellasinotherareasofbusiness,thedefinitionandcalculationofprocesscostsdiffers(Bragg2001;Hicks2002;Horvàth1999;PohlenandLaLonde1994;Poist1974).T
7、hisholdsespeciallyfortheperformancecostsofmultifunctionallogisticsystems,forpricingofintegratedperformancesandfortheconsiderationoffixedcosts.Aslongastheyaredefined,measuredandcalculateddifferently,logisticcosts,costratesandpricescannotbecompared.Anybenchmarkingbasedon
8、suchdoubtfulindicatorsismisleading(seeSect.4.5).Hence,reportedmarketvolumesandmarketsharesoflogisticsareatbesteducate
