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1、外文翻譯原文LogisticscostsandcontrollingMaterialSource:Springer-Verlag2009Author:Timm?Gudehus，Herbert?KotzLogisticCostsandControllingAbstractLogisticcostsaredefineddifferentlyincompanies.Inmanycases,thereportedlogisticcostsofcompaniesevenwithinthesamebusinessdiffermore
2、thanjustifiedbytheiroperations.Somecompaniesdonotcountinterestanddepreciationoninventoriesaslogisticcosts.Othersincludethedistributioncostsoftheirsuppliersorthepurchasingcosts.Insomecases,eventhepurchasevalueoftheprocuredgoodsisincludedinthelogisticcosts(Baumgart
3、enetal.1993;GudehusandKotzab2004;Weber2002).Logisticcostsaredefineddifferentlyincompanies.Inmanycases,thereportedlogisticcostsofcompaniesevenwithinthesamebusinessdiffermorethanjustifiedbytheiroperations.Somecompaniesdonotcountinterestanddepreciationoninventoriesa
4、slogisticcosts.Othersincludethedistributioncostsoftheirsuppliersorthepurchasingcosts.Insomecases,eventhepurchasevalueoftheprocuredgoodsisincludedinthelogisticcosts(Baumgartenetal.1993;GudehusandKotzab2004;Weber2002).Anotherproblem,whicharisesnotonlyinlogistics,is
5、costingandpricingofintangiblegoods.Intangiblegoods,suchaslogisticservices,provideimmediateutilityandaregenerallynotstorable.Therefore,theconventionalmethodsofaccounting,costingandpricing,whichhavebeendevelopedfortangiblegoods,areoflimitedvalueforlogistics(Cooper1
6、992;Horvàth1999;Johnson1987).Moreappropriateforthecalculationofperformancecostsareprocess-relatedcostaccountingandactivitybasedcosting.However,inlogisticsaswellasinotherareasofbusiness,thedefinitionandcalculationofprocesscostsdiffers(Bragg2001;Hicks2002;Horvàth19
7、99;PohlenandLaLonde1994;Poist1974).Thisholdsespeciallyfortheperformancecostsofmultifunctionallogisticsystems,forpricingofintegratedperformancesandfortheconsiderationoffixedcosts.Aslongastheyaredefined,measuredandcalculateddifferently,logisticcosts,costratesandpri
8、cescannotbecompared.Anybenchmarkingbasedonsuchdoubtfulindicatorsismisleading(seeSect.4.5).Hence,reportedmarketvolumesandmarketsharesoflogisticsareatbesteducate
