作业成本法与物流成本核算外文文献翻译
文献出处
Ewering C. The Activity-based Costing and Logistics Cost Accounting [J]. International Journal of Production Economics, 2015, 5(2): 716-725.
原文
The Activity-based Costing and Logistics Cost Accounting
Ewering C
Abstract
At this stage of manufacturers, along with computers, databases, networks, communications technology in the manufacturing industry, the emergence of enterprise resource planning ERP, Total Quality Management TQM, in a timely manner JIT production systems, such as advanced management methods to improve the business Productivity and changed the production environment, these new and emerging technology in response to customer demand, breaking the 20th century standard products since the beginning of mass production, stability of large-scale production. Replace it with more variety, low-volume, personalized flexible production, manufacturing of very high degree of automation. This new manufacturing environment for enterprises recreates a competitive advantage. In this type situation, to reduce the cost of doing business has entered a new stage, not just from the reduction of production inputs and lower labor costs to keep costs down side, but also focus on mining as a "source of profits in the third," the cost of logistics, logistics services The new-type industrialization in the third profit source, the cost of its share of the larger system, as long as it's done to improve logistics management, you can save a lot of unnecessary costs, higher cost-effectiveness. In the logistics cost, the cost of traditional methods have inherent deficiencies, the cost of traditional methods ignore the cost of the course took place only in accordance with the traditions of the cost of the course took place in accordance with the assumption that a single standard for the cost of distribution and logistics business in itself compared to the complexity of the There's no way to accurately reflect the occurrence of the logistics business. The activity-based costing provide a set of advanced ideas and methods of calculating the cost, the right to aggregate and distribution logistics
business links in the cost of what happened. In accordance with the "consumption of resources, operations, operating costs have targeted" the logic and rational allocation of indirect costs, and in the allocation of corporate overhead costs when they pay attention to the cost of the source of the indirect costs and the allocation of these costs linked to the reasons that the business Indirect costs of manufacturing enterprises. Keywords: Logistics, Logistics costs, Activity-based costing
1 Introduction
For manufacturing enterprise in the new period, to strengthen enterprise cost management, fully excavate potential costs, should pay attention to enterprise's logistics cost management, strengthen the logistics cost management is the premise and basis of the correct accounting of logistics cost, not on logistics cost accounting and make correct analysis, it is difficult to go to discuss the improvement of logistics management, not to mention to logistics to enhance the core competitiveness of enterprises. At present, most of the manufacturing enterprise logistics cost accounting is not alone, but and corporate purchasing, production and sales of each link such as accounting, together in traditional cost accounting method, enterprise logistics activities is to ensure the normal operation of production and operation of enterprises in supply, in the enterprise cost accounting, this part after the distribution of the simple included in the cost of the product, or to a certain proportion and standard drawn from the total cost, or just part rather than full records, accounting and management of logistics cost. The practice of accounting the product cost compare rough, you ignore the logistics activity in enterprise production and operation, second, in the current processing and manufacturing enterprises in the implementation of "lean manufacturing, fine management" under the background, the enterprise make up a large proportion of the total cost of logistics costs and the distribution of the simple recorded into the cost of each product is not science, is unfavorable to the effective management of logistics activities. n the future as corporate strategy adjustment, the proportion of the total cost of logistics cost of enterprises will have to continue to expand. This would require the control of enterprise logistics cost, excavate "the third profits source" of logistics cost.
2 The present research status
Logistics costs because of links, large scope, coupled with the current accounting system within the framework of the logistics cost is difficult to confirm and separation, makes the logistics cost in accounting calculation scope, object, content and so on still exist certain obstacles. Then make the serious waste phenomenon, logistics directly affects the economic benefits. At present, there are two ways to satisfy the requirement of the enterprise logistics cost accounting, respectively is the task cost method (mission costing, and homework cost method (activity -based costing).The logical train of thought of the two methods is consistent, namely in the process as the guidance, use cost to trace a specific activity or task. Before this, the enterprise the cost of logistics system to measure the main benchmark is based on the number of the cost of computing systems is given priority to, not considering the concrete operation process of each section of logistics system; we call it the traditional methods of enterprise logistics cost calculation.
At the beginning of the job costing system will soon be received by the manufacturing sector, but in the field of logistics has not been too widely used (Pohlen&La Londe).Actually job costing system for cost estimates of logistics system is a suitable method, in the field of logistics of ABC method can make the enterprise profit and the connection between the logistics performance cost more transparent. Pohlen and La Londe think: "the logistics field exists in the field of many of the current situation and manufacturing are similar, such as many kinds of resources consumption, production and resource consumption and the traditional cost allocation system based on the number of unrelated etc. Because the ABC system in the field of manufacturing of high performance to run, we believe that the field of logistics system also is a good way to application of ABC to calculate the cost. Cost of operation level and operational performance evaluation can make the logistics system, based on job analysis can find some loopholes and defects existing in the logistics system, thus restructuring process of logistics, reduce logistics costs, improve service level".
Perttila and Hautaniemi in favor of homework cost calculation method can make
the logistics system to obtain accurate cost information of this view. If ABC can run in the logistics system, it can provide more accurate than the traditional costing system of logistics cost, this will help managers management decision-making in the following areas: logistics strategy and policy, the control of logistics activities, the determination of pricing and logistics service level and so on. The ABC calculation method for its application in the logistics system to supply chain extension provides a good platform. Under this situation, ABC can help to find in the supply chain to improve the link, such as eliminating redundant activities in the supply chain, reduce the waste of resources supply chain members, reorganization of the supply chain structure and so on. A complete supply chain members can use ABC to restructure its interface process, through cost reduction and service difference to increase its competitive advantage (Pohlen & La Londe).
3 The basic concept of logistics cost and basic content
3.1 The basic concept of logistics cost
From the point of view of macroscopic logistics, logistics cost performance for the social total cost of logistics, i.e., a certain period of time, all aspects of national economy in all kinds of expenses for social logistics activities. Including: pay for transportation, storage, handling, packaging, circulation processing, distribution, information processing, and other logistics link cost; The goods loss occurring during the period in logistics; Social logistics activities should bear by capital takes up the interest payments; Social logistics activity occurred in management fees, etc.
3.2 The basic content of logistics cost
This paper is the study of enterprise logistics cost. To examine from the Angle of enterprise the basic content of logistics cost, have the special and general logistics cost. Special logistics costs including manufacturing enterprise external payment of freight and fee, plus the enterprise logistics cost, the generalized logistics cost is included in the general production enterprise's special based on logistics cost, plus materials needed in the process of production logistics cost and expense, selling goods is the embodiment of the logistics cost is a cost. This cost basically consists of three parts: the material space displacement produced by the costs incurred in itself, and
complete the displacement of the necessary equipment and facilities. Logistics information transmission and the costs of processing activities and engage in these activities necessary for the cost of the equipment and facilities. Was carried out on the material itself position shift and logistics information integrated management.
3.3 The classification of the logistics cost
From logistics range, cost can be divided into supply logistics, production logistics, distribution logistics cost and waste recycling logistics cost; From the functional division of logistics, can be divided into packaging, transport, storage, handling, distribution processing, logistics information and logistics management occurred in the process of the logistics cost. Inventory related cost refers to the enterprises in the logistics activity occurred in the process of funds related to the inventory carrying costs, items, loss cost, insurance and tax cost. From the morphology of the pay, can be divided into the entrusted logistics cost and internal logistics cost. Entrust the logistics cost is refers to the logistics business entrusted to the logistics industry to the outside the enterprise to pay the fees, this section data can be directly obtained from the enterprise's financial statements, the internal logistics costs within the enterprise logistics cost its payment form specific include: the cost of raw materials and artificial cost, maintenance, general and special funds.
4 The application of ABC cost method
Bridge logistics operation is the link between resources and products, to work for the transition cost calculation object, according to the assignment of resources consumption, the operation cost to track the product cost formation and accumulation process, is a process of forming the product cost. Resources refers to the enterprise in order to get the output and input of all resources, such as capital, labor, raw materials, auxiliary materials, machinery and equipment, etc.Products are generalized, namely cost object, including industrial products, services, information and so on. Cost accounting method based on homework corresponds to logistics activities across the organization nature, benefit and logistics process management. Enterprise logistics is the material of the packing, loading and unloading, transportation, distribution, storage, distribution processing, packaging and waste recycling, and associated with
the logistics information, etc, in view of homework cost method under the new enterprise, the logistics of each work can constitute an assignment of functions of enterprise value chain, is a part of enterprise operation in the chain; Homework cost method and non-value added work assignments section can be divided into value-added homework, emphasizes the homework cost control in advance, things, as far as possible eliminate non-value added work, and improve the efficiency and effectiveness of value-added homework, apply this principle to the logistics cost control, can reduce the waste of resources, to effectively reduce logistics cost. On this basis, the managers can be based on the operation management, at the same time improve content, make enterprise logistics function units of coordination, eliminate unwanted, inefficient operation, and improve the efficiency of value-added operations and benefit, so as to improve efficiency, reduce cost.
译文
作业成本法和物流成本核算
作者：Ewering C
摘要
对于现阶段的制造企业而言，随着计算机、数据库、网络等通讯技术在制造业的应用，涌现出企业资源计划ERP、全面质量管理TQM、适时生产系统JIT 等先进的管理方式，提高了企业的生产力，改变了生产环境，这些新的制造技术出现和为响应客户的需求，打破了20 世纪初以来批量生产标准产品、稳定的大规模的生产方式。代之以多品种、小批量、个性化的柔性生产，生产制造的自动化程度极高。这种新的制造环境，为企业重新创造了竞争优势。在这种情形下，降低企业成本进入了新的阶段，不仅仅是从减少生产投入、降低人工成本方面来降低成本，还要注重挖掘作为“第三利润源”的物流成本，物流服务是新型工业化的第三利润源，它在成本体系中所占比重较大，只要在物流管理上做些改进，就可以节省很多不必要的成本，成本效益比较高。物流成本计算问题上，传统成本方法有先天的不足，传统成本方法无视成本发生的过程，只是按照传统的做法对成本发生过程的假设按照单一标准对成本进行分配，与物流业务本身的复杂性相比，没有办法正确反映物流业务发生的过程。而作业成本法提供了一套先进的成
本计算思路和方法，能够正确归集和分配物流业务各环节所发生的成本。按照“作业消耗资源，作业产生成本对象”的逻辑，合理的分配间接费用，并且在分配企业间接费用时注重费用、成本的来源，把间接费用的分配与产生这些费用的原因联系起来。
关键词：物流；物流成本；作业成本法
1 引言
对于新时期的制造型企业来说，要加强企业的成本管理，充分挖掘成本潜力，应该重视企业的物流成本管理，加强物流成本管理的前提和基础是正确的核算物流成本，没有对物流成本做正确分析与核算，就很难去讨论物流管理的改善，更不要说以物流来增强企业的核心竞争力了。目前，大多数制造企业的物流成本并没有单独核算，而是和企业的采购、生产和销售等各环节的核算一起进行，按照企业成本核算的传统做法，企业的物流活动是企业为保障生产经营的正常运转的后勤补给，在企业的成本核算中，这部分经过简单的分配后计入各产品的成本中，或以一定比例和标准从总成本中抽取，或只是部份而不是全面记录、核算和管理物流成本。这种做法核算的产品成本比较粗略，首先忽略了物流活动对企业生产经营的作用，其次，在当前加工制造企业在实施“精益化制造，精细化管理”背景下，将企业总成本中占很大比例的物流费用，简单的分配计入各产品成本是不科学的，的也不利于对物流活动进行有效的管理。在未来随着企业战略的调整，物流成本占企业总成本的比例还会有继续扩大之势。这就需要掌握企业的物流成本，发掘“第三利润源”的物流成本。
2研究现状
物流成本由于涉及环节多、范围大，再加上在现行会计制的框架内物流成本很难确认和分离，使得物流成本在计算范围、对象、内容等的核算上还存在一定的障碍。因而使得物流方面的浪费现象严重，直接影响了经济效益。目前，有两种方法可以满足企业的物流成本核算要求，分别是任务成本法(mission costing)和作业成本法(activity-based costing )。这两种方法的逻辑思路是一致的，即都是以过程为导向，用成本来追溯特定的活动或任务。在此之前，企业对物流系统的成本测量主要是以数量为基准的成本计算系统为主，并没有考虑物流系统各环节的具体运作过程，我们称之为企业物流成本计算的传统方法。
第三方物流外文文献(原文与翻译)
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外文翻译-小额信贷
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企业成本控制外文翻译文献
企业成本控制外文翻译文献(文档含英文原文和中文翻译)
译文： 在价值链的成本控制下减少费用和获得更多的利润 摘要： 根据基于价值链的成本管理理念和基于价值的重要因素是必要的。首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。 关键词：成本控制，价值链，收益，支出，收入，成本会计 1、介绍 根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。换句话说，这至少不能从根本上解决它。 因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。 2、成本及其控制的基于价值链理念 2.1基于价值链的成本观念 根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。因此，我们应该从价值链角度看成本的重要。
物流成本的管理和控制外文翻译
Why do Internet commerce firms incorporate logistics service providers in their distribution channels?: The role of transaction costs and network strength Abstract The Internet has redefined information-sharing boundaries in distribution channels and opened new avenues for managing logistics services. In the process, firms have started to incorporate new service providers in their commercial interactions with customers over the Internet. This paper studies conceptually and empirically why Internet commerce firms (ICFs) have established relationships with these providers. Focusing on logistics services in outbound distribution channels, we rely on transaction cost theory to reveal that low levels of asset specificity and uncertainty drive Internet commerce firms to establish these relationships. Moreover, we apply strategic network theory to show that Internet commerce firms seek these providers because they offer access to relationship networks that bundle many complementary logistics services. In addition, logistics service providers make these services available across new and existing relationships between the Internet commerce firms, their customers, and their vendors. 1. Introduction The growth of electronic commerce has driven Internet commerce firms (ICFs) –retailers and other organizations that market products over the Web – to increasingly share market demand data with other firms so as to enrich the order fulfillment services they offer to customers (Frohlich and Westbrook, 2002). Along these efforts, ICFs have started seeking logistics service providers to tap into resources and skills that could improve their fulfillment capabilities (Dutta and Segev, 1999). These logistics service providers are not simply variants of transportation companies, and as such, they are not to be confused with what are known nowadays as third party logistics (3PL) firms. They offer logistics services, of course, but they could also enable ICFs to leverage other distribution parties’ logistical resources and skills in order to fulfill their customer orders more
物流配送中心外文文献原稿和译文
物流配送中心外文文献原稿和译文 北京化工大学北方学院毕业设计(论文)——外文文献原稿和译文 外文文献原稿和译文 原稿 logistics distribution center location factors: (1) the goods distribution and quantity. This is the distribution center and distribution of the object, such as goods source and the future of distribution, history and current and future forecast and development, etc. Distribution center should as far as possible and producer form in the area and distribution short optimization. The quantity of goods is along with the growth of the size distribution and constant growth. Goods higher growth rate, the more demand distribution center location is reasonable and reducing conveying process unnecessary waste. (2) transportation conditions. The location of logistics distribution center should be close to the transportation hub, and to form the logistics distribution center in the process of a proper nodes. In the conditional, distribution center should be as close to the railway station, port and highway. (3) land conditions. Logistics distribution center covers an area of land in increasingly expensive problem today is more and more important. Is the use of the existing land or land again? Land price? Whether to
成本控制【外文翻译】
外文翻译 原文 Cost Control Material Source:Encyclopedia of business,2 and ed. Author:Anthony, Robet N 1 Cost Control Cost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations. During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestment of peripheral activities, mass layoffs, or outsourcing, cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level. Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management. A complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful,
连锁超市物流中英文对照外文翻译文献
中英文翻译 (文档含英文原文和中文翻译) 摘要：自从―一万村‖市场项目开展以来，连锁超市就开始在农村地区发展起来。物流和分配是连锁超市运作过程中的纽带，在超市的平稳运作中起到重要作用。本土超市涌现出的很多问题，现在逐渐成为超市发展的瓶颈。在这篇论文中，作者将会分析现今存在于中国农村超市的物流和分配方面的问题，然后提供一些相应策略解决这个问题。 关键词：农村地区，货品分配，策略规划，物流，连锁超市。 1 介绍 自从―一万村‖市场项目开展以来，连锁超市作为一个新的运作系统及销售模式，开始在广阔的农村地区发展。这些连锁超市带领农民提高消费水平、缩小城乡差异、提升农村地区和农村市场现代流通的发展。连锁超市在农民中很受欢迎。然而，物流和分配是连锁超市的核心，却仍非常薄弱。分配的优势是超市运作成本、利润及相关合伙人附加利润的关键。在当前经济危机的形势下，解决农村超市物流及分配方面的问题，对农村市场的发展、经济的发展以及建设一个社会主义新农村都非常关键。 1.1农村连锁超市物流及分配的一些概念和特点
分配是一个经济活动，是企业家基于消费者需求，用最有效的方式在分配中心或其它地点储存货物，并且把这些货物运送到在合理经济框架内的其他客户。它包含购买、储存、分类、货物处理、递送及其它活动。它是一个物流活动的方式，结合了特别的、完整的业务流程。在农村地区，农民和农产品独特，所以，与城市物流分配相比，有着一些不同的特点。 1.2农村地区的主要物流和分配问题 A．低均匀分布率和高运作成本 根据商务部调查，自从―一万村‖市场项目开展以来，农村连锁超市的覆盖率已经达到超过60%，但是分配率却只有40%。这个数字不仅低于国内连锁超市60%的平均运送率，也大大低于国外连锁超市高于80%的运送率。均匀分配有利于统一采购。商店不能得益于连锁。这就会导致高物流成本。 B．不合理的物流和分配模式，导致信息读取效率不高 最近，农村连锁超市的物流和分配渠道主要由分配中心、农产品和供应市场合作社、第三方物流和分配系统组成。事实上，这三种分配方式也同样面临着高物流成本的问题。许多连锁超市没有建立自己的分配中心，因而不能满足分配服务的需求。即使一些连锁超市建立了自己的分配中心，也仍然存在很大问题。大多数农村超市规模较小，缺少建立分配中心的资金，因此，一些分配中心不能满足超市分配的需求。农村连锁商店分布较广，单个的连锁超市分配还是比较有限。收入比分配中心的建立和运作成本还要低。 C．分配中心的延后建立、低下技术水平、低分配水平 农村连锁超市的分配中心改造和扩大都是基于原来的仓库，这并不能满足连锁超市的服务需求。这些分配中心只能用来当仓库、储存及运输，缺少了深层的货品加工容量、信息加工以及反馈功能。这些基础设施不够，也缺少了机械化的检测、加工、冰冻、冷藏、包装及其它设备。电脑信息管理系统也远远不够，导致了不能及时进行与供应商、总部以及分部的数据交换。很难有效地管理物流信息，所以所有功能的协作及整合程度仍然非常低。 D．不充分的信息共享系统 农村连锁超市的信息系统构建是相对落后的。电子订货系统、电子数据互换系统以及增值网络系统都还没有使用。决策和信息管理系统也远远不够。很难在
生鲜电子商务物流配送模式研究外文文献翻译2017
文献出处：Croxton K.LThe research of fresh food e-commerce logistics distribution modefJ]. The International Journal of Logistics Management, 2017, 1(2): 13-24. 原文 The research of fresh food e-commerce logistics distribution mode Croxton K L Abstract With the development of electronic commerce enterprise, from the Internet shopping has been gradually deep into the people’s life, so that people want to buy on the Internet to be assured that there is an increasing demand or iresh agricultural products. This rare agricultural socialization trend of consumption also offers fresh electronic commerce development opportunities, but now is the actual situation of fresh electronic commerce development is not very optimistic. For fresh food e-commerce，due to the particularity of fresh products, it requires the logistics distribution can be according to the requirements of the customer at the right time to provide enough fresh products，it is for the logistics service quality and time put forward higher requirements，delivery is not yet mature，distribution costs are high，low efficiency and service level is often difficult to guarantee，fresh products logistics distribution is a bottlenecK in the development of them. Keywords: fresh food e-commerce，distribution pattern，cold chain logistics, and risk control 1 Introduction Farmers1markets and supermarkets is the traditional channels of city residents to buy fresh agricultural products, but with the development of social economy speed boost, the rhythm of people’s life in the city than ever also had obvious increase，’’workers?’ due to the limitation of working hours, often the problem is there are very few time at a farmers’ market or supermarket to buy fresh prod uce，even after work at farmers’ markets or supermarkets to buy the fresh agricultural products, can buy goods is not fresh. With the development of electronic commerce enterprise, from the Internet shopping has been gradually deep into the people's life, so that people want to buy on the Internet to be assured that there is an increasing demand of fresh agricultural products，especially for "workers' this is more urgent demand.B2C，C2C e-commerce business now more concentrated in the electronic products, clothing and completely processed food, for the present stage of basic logistics service can satisfy the requirements of web site with the customer.
成本控制和成本管理战略【外文翻译】
外文翻译 原文 Cost-Containment and Cost-Management Strategies Material Source: Author: Alan f. Goldberg ,William P. Fleming The leadership and boards of trustees of all healthcare organizations are the ultimate stewards of the limited resources available to best meet community needs. The strategic planning process leads the organization down a clear path of setting priorities, making choices, and taking action. The day a new cancer center opens or the latest technology arrives is an exciting one for the community. After the ribbon cutting, these new programs become the responsibility of the hospital's service line directors or clinical managers. Their staffing is based on projections and other assumptions that may or may not be on point but have a direct impact on the operations and finances of the organization. As part of normal decision making for a hospital's new initiatives, a payer mix and revenue stream were predicted. Now two significant environmental events have made projections more uncertain and put aggressive cost management on center stage: the economic downturn and payment reform. The economic downturn affecting hospitals began in the fall of 2008. Its broad impact on the organization was described by Goldberg and Petasnick (2010): With credit markets drying up, unemployment rising, consumer confidence eroding, and employee morale shaken, healthcare system executives had their hands full. The combined result of the turmoil made the old adage "cash is king" truer than ever. As consumers pulled back and individuals lost health insurance, hospitals experienced losses in volume for elective, nonemergent healthcare. Financial operating results suffered. Meanwhile, losses in investment values eliminated the safety net reserves created by nonoperating income. Many hospitals and healthcare systems were forced to consider or enact layoffs and postpone or cancel capital-intensive projects. All were required to rethink their strategic plans. Because of the economic downturn and high unemployment, which led to income declines and individuals losing job-based healthcare coverage, Medicaid enrollment is projected to increase 10.5 percent in fiscal 2010.
物流成本控制中英文对照外文翻译文献
中英文翻译 原文 Logistics costs and controlling Abstract Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002). Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).
物流+外文翻译
1. The Definition of Logistics After completing a commercial transaction, logistics will execute the transfer of goods from the supplier( seller) to the customer( buyer) in the most cost-effective manner. This is the definition of logistics. During the transfer process, hardware such as logistics facilities and equipment( logistics carriers) are needed, as well as information control and standardization. In addition, supports from the government and logistics association should be in place. Three major functions of logistics (1) Creating time value: same goods can be valued different at different times. Goods often stop during the transfer process, which is professionally called the storage of logistics. It creates the time value for goods. (2) Creating location value: same goods can be valued differently at different locations. The value added during the transfer process is the location value of logistics. (3) Distribution processing value: sometimes logistics create distribution processing value, which changes the length, thickness and packages of the goods. Like popular saying, “ cutting into smaller parts” is the most commonly seen distribution processing within logistics create added value for goods. 2. Logistics is a new commercial area, developing from the traditional stage to a modern one. The main differences between these two stage include:
学生贷款对大学生入学的影响外文文献翻译2019
学生贷款对大学生入学的影响外文翻译2019 英文 The effect of student loans on college enrollment: Evidence from municipality panel data in Japan Shinpei Sano Abstract This study examines whether the criteria expansion for student loan eligibility promotes the college enrollment of high school graduates in Japan. In 1999, the Japan Student Services Organization revised the eligibility criteria of the student loan system based on household earnings. Before the revision, the maximum allowable earnings for student loan applications differed across regions; some region’s had lower criteria than others. After the revision, the criteria for regions with lower maximum allowable earnings were adjusted upwards to match regions with higher ones. We conducted a difference-in-differences estimation by using municipal panel data from 1998 to 2003. We found that the expansion of eligibility for student loans improved the male college enrollment rate by around 0.5 to 0.7% points, while female enrollment was less sensitive to the expansion of student loan eligibility. The impact of the student loan eligibility expansion is larger for low income areas. Keywords：College enrollment，Student loans，Difference-in-differences
工程管理专业外文翻译--项目成本控制剖析(可编辑修改word版)
项目成本控制 1施工企业成本控制原则 施工企业的成本控制是以施工项目成本控制为中心，施工项目成本控制原则是企业成本管理的基础和核心，施工企业项目经理部在对项目施工过程进行成本控制时，必须遵循以下基本原则。 1.1成本最低化原则。施工项目成本控制的根本目的，在于通过成本管理的各种手段，促进不断降低施工项目成本，以达到可能实现最低的目标成本的要求。在实行成本最低化原则时，应注意降低成本的可能性和合理的成本最低化。一方面挖掘各种降低成本的能力，使可能性变为现实；另一方面要从实际出发，制定通过主观努力可能达到合理的最低成本水平。 1.2全面成本控制原则。全面成本管理是全企业、全员和全过程的管理，亦称“三全”管理。项目成本的全员控制有一个系统的实质性内容，包括各部门、各单位的责任网络和班组经济核算等等，应防止成本控制人人有责，人人不管。项目成本的全过程控制要求成本控制工作要随着项目施工进展的各个阶段连续进行，既不能疏漏，又不能时紧时松，应使施工项目成本自始至终置于有效的控制之下。 1.3动态控制原则。施工项目是一次性的，成本控制应强调项目的中间控制，即动 态控制。因为施工准备阶段的成本控制只是根据施工组织设计的具体内容确定成本目标、编制成本计划、制订成本控制的方案，为今后的成本控制作好准备。而竣工阶段的成本控制，由于成本盈亏已基本定局，即使发生了偏差，也已来不及纠正。 1.4目标管理原则。目标管理的内容包括：目标的设定和分解，目标的责任到位和执行，检查目标的执行结果，评价目标和修正目标，形成目标管理的计划、实施、检查、处理循环，即 PDCA 循环。 1.5责、权、利相结的原则。在项目施工过程中，项目经理部各部门、各班组在肩负成本控制责任的同时，享有成本控制的权力，同时项目经理要对各部门、各班组在成本控制中的业绩进行定期的检查和考评，实行有奖有罚。只有真正做好责、权、利相结合的成本控制，才能收到预期的效果。