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1、本科畢業(yè)論文（設(shè)計）外文翻譯外文出處InternationalAdvancesinEconomicResearch,2001,7(1):133-146.外文作者CarlesGríful-Miquela原文：Activity-BasedCostingMethodologyforThird-PartyLogisticsCompaniesThispaperwillanalyzethemaincoststhatthird-partylogisticscompaniesarefacinganddevelopsanactivity-basedcostingmethodologyusefulfor
2、thiskindofcompany.Itwillexaminethemostimportantactivitiescarriedoutbythird-partydistributorsinbothwarehousingandtransportingactivities.However,thefocusismainlyontheactivityofdistributingtheproducttothefinalreceiverwhenthisfinalreceiverisnotthecustomerofthethird-partylogisticscompany.Introductio
3、nInthelastdecade,developmentofthird-partylogisticscompanieshasbeenveryimportant.Thereareseveralreasonsforsuchdevelopment,themostimportantbeingthetrendtoconcentrateinthecorebusinessbymanufacturingcompaniesandnewtechnologicaladvances,Inthiscontext,conventionalapproachestocostingmightgeneratedisto
4、rtedinformation,Thiscanresultinmakingwrongdecisions.Whencompaniesrealizethispotentialdanger,theuseofactivity-basedcosting(ABC)methodologiesincreaseswithinthird-partylogistics.CostingMethodology:DefinitionoftheCostModelandCritiqueoftheConventionalApproachDefinitionoftheCostModelItisfirstnecessar
5、ytodefinewhatacostmodelis.Thiscanbedonethroughanalysisofthemainfunctionsthatanycostmodelshouldperform[KaplanandCooper,1998]:111)valuationofinventoryandmeasurementofthecostofgoodsandservicessoldforfinancialpurposes;2)estimationofthecostofactivities,products,services,andcustomers;and3)provideecon
6、omicfeedbacktomanagersandstaffingeneralaboutprocessefficiency.Fromthisdefinition,acostmodelmightbeanalyzedasthetoolthatcompaniesuseinordertohaveaproperunderstandingaboutthecosttoruntheirbusinesses.Oneofthepurposesofacostmodelistogatherandanalyzedatageneratedinthecompanyinordertogainusefulinform
7、ationformakingdecisions.Therefore,theusefulnessofacostmodelmaybeevaluateddependingonitscapacitytogeneratetherightinformationtomaketherightmanagerialdecisions.EvolutionofCostModelsTheevolutionofcostsystemshasnotbeenalinearandcontin
