資源描述：
《物流成本和過(guò)程控制【外文翻譯】.doc》由會(huì)員上傳分享，免費(fèi)在線(xiàn)閱讀，更多相關(guān)內(nèi)容在應(yīng)用文檔-天天文庫(kù)。
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
