中国物流现状和物流成本控制外文文献翻译
我国物流成本现状分析摘要范文外文
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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 strengthAbstractThe 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. IntroductionThe 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 moreeffectively. They may use their assets to take care of product returns, for instance, or work with established carriers on ―last-mile‖ deliveries. Or their value may be primarily in managing order information shared among distribution parties—e.g., centralizing inventory data, especially when products are being shipped directly from upstream echelons in the distribution channel. Logistics service providers such as Parcel Direct, for instance, participate in this kind of activity to ultimately assist ICFs in consolidating orders for drop-shipping to their customers.Past research has identified the relationships with these logistics service providers in offline settings and has positioned them within logistics triads (Larson and Gammelgaard, 2001) and extended-enterprise logistics systems (Stock et al., 2000). Yet, what is ground-breaking about these relationships for an ICF is that they are driven by their potential to (1) generate low transaction costs, (2) bundle complementary logistics services, and (3) expand the availability of those services across customers, vendors, and ―last-mile‖ delivery companies, such as UPS (Amit and Zott, 2001).The goal of this study is to conceptualize and empirically assess how these drivers shape ICF management's decisions to develop mechanisms to form and manage dyadic exchanges between their firms and focal organizations offering logistics services in outbound distribution channels. Prior literature has used the term ―governance‖ to define these me chanisms (Barney, 1999, p. 138) and has delineated governance decisions through which a firm can infuse order in exchanges with a focal provider where potential conflicts threaten to undo or upset opportunities to realize economic gains (Williamson, 1999, p. 1090). These decisions center on the extent to which firms rely on a particular governance mode for a service. Since our research context focuses on outbound distribution channels, we define such reliance as the proportion of Internet orders for which a governance mode is used for a service supporting the fulfillment of those orders. This definition is consistent with that used by John and Weitz (1988)for distribution in an offline setting.Our conceptualization and empirical assessment are unique because they recognize that governance in an exchange between an ICF and a focal logistics service provider is embedded within a networked structure that also comprises a broader collection of relational links amongother distribution-channel members (Chen and Paulraj, 2004 and Jones et al., 1997). In this context, our research is primarily concerned with ICFs’ reliance on networked governance structures. These structures have been defined as economic forms of organization that are built on reciprocal exchange patterns, enabling firms (in this case, ICFs) to obtain resources and services through dyadic relationships with other organizations (i.e., focal logistics service providers), as well as through broader relational links where these relationships exist ( Powell, 1990 and Gulati, 1998).To fulfill the goal of this study, Section 2positions our research in the strategic- and operations-management literatures. Also, it develops the theoretical foundation and hypotheses that articulate a decision-making framework for ICF reliance on networked governance structures for logistics services. Section 3 discusses methodological issues pertaining to the data collection and the operationalization of the constructs developed as part of the theoretical framework presented in Section 2. We analyze the empirical results in Section 4. Finally, we conclude in Section 5with a presentation of findings, academic and practical contributions, and future research opportunities stemming from our study.2. Theoretical frameworkBecause networked governance structures are based on linkages among interdependent firms (Powell, 1990), they constitute an alternate form of exchange (Spulber, 1996) that expands two traditional forms: perfectly competitive markets and vertically integrated hierarchies (Williamson, 1975). Theoretically, decisions to adopt such exchanges rest on costs potentially incurred by ICFs when they establish market-based linkages with focal providers to manage – i.e., plan, organize, operate, and control – logistics services (Madhok, 2002). However, these decisions are also linked to scale, skills, and resources that ICFs may obtain in broader networks of services and entities accessible through their relationships with focal providers (Doz and Hamel, 1998 and Gulati, 1998).Consequently, our assessment of these decisions integrates two distinct theoretical perspectives: transaction cost theory and strategic network theory. Transaction cost theory helps us understandhow efforts and risks in establishing links with focal logistics service providers are related to expenditures that impact ICFs’ reliance on these specialists. Through strategic network theory, and in accordance with its definition, we can establish how the access offered by focal logistics service providers to netw orked governance structures shapes ICFs’ relationships with the providers (Granovetter, 1973).This integration adds to extant literature that has independently relied on transaction cost and strategic network theories to conceptualize similar phenomena at a strategic level (e.g., Eccles, 1981, Katz and Shapiro, 1985, Granovetter, 1992 and Jones et al., 1997). The integration builds on work by Amit and Zott (2001), who used exploratory case studies to apply these theories to an Internet setting and concluded that neither of these theories can fully explain by itself value creation across different governance structures present in Internet business models. Therefore, Amit and Zott (2001) posit that transaction cost and strategic network theories complement each other in explaining the emergence of governance structures in Internet settings.Individually, transaction cost theory focuses on an exchange between two parties (e.g., an ICF and a focal logistics service provider) as a discrete event that is valuable by itself, as it reflects the choice of the most efficient governance form and hence contributes to lower the exchange costs incurred by one of the parties, i.e., the ICF. Strategic network theory complements transaction cost theory because it considers the individual dyadic exchange collectively with other relational links that may accompany that exchange (Amit and Zott, 2001). This does not mean, however, that strategic network theory would become the dominant research view, thus rendering transaction cost theory irrelevant. By articulating a framework necessary to define the choice regarding the most efficient governance form in the exchange between an ICF and its focal provider, transaction cost theory would actually pave the way for strategic network theory to define whether resources and services available through other links surrounding the ICF–provider exchange would confirm or modify that choice (Amit and Zott, 2001).Within operations management, our assessment of these theories answers calls by researchers to offer a better understanding of (1) decision-making mechanisms behind the development of relationships between firms (Mabert and Venkataramanan, 1998) and (2) managerial decisionsconcerning logistics operations in inter-firm relationships (Grover and Malhotra, 2003). As a result, our research contributes to the operations-management literature because it offers a more detailed understanding as to why firms, in this case ICFs, utilize alternative structures to incorporate solution specialists, in general, and logistics service providers, in particular, into their distribution channels.Moreover, in studying decisions about the management of inter-firm exchanges, our research conceptualization follows that introduced by Choi et al. (2001) and Choi and Hong (2002), who advocated that operational decisions around inter-organizational exchanges be positioned within larger networks of firms. However, by focusing on logistics services necessary to carry out the fulfillment of customer orders, we extend those conceptualizations from a manufacturing context to a service setting. This allows us to study not only cost considerations, but also value-adding parameters in decisions to incorporate networked governance structures to connect with other distribution-channel members.Our assessment of decisions by ICF management to form networked governance structures also contributes to literature in service operations management. With the advent of Internet commerce, experts predicted that greater opportunities for information interaction between ICFs and other distribution-channel members would lead to greater efficiency in the performance of distribution-channel services (Benjamin and Wigand, 1995). In theory, this efficiency would inevitably compel ICFs to lower their prices to compete with other organizations. Otherwise, ICFs would likely succumb to price-aggressive competitors who would be able to offer these same services to customers at relatively lower costs (Giaglis et al., 2002).In fact, Dell Computers and other ICFs have succeeded at increasing the efficiency of their distribution channels by offering wide product variety at low prices. However, evidence suggests that other ICFs have chosen not to rely exclusively on low prices to compete and instead have obtained price premiums by offering services with the support of providers in areas such as logistics (Maltz et al., 2004). After all, through logistics services, providers can add value to Internet transactions by allowing customers to obtain exact product specifications that match their needs (Boyer et al., 2002). Moreover, Internet customer satisfaction (Thirumalai and Sinha, 2005),loyalty (Heim and Sinha, 2001), and, thus, willingness to ultimately pay price premiums (Rabinovich and Bailey, 2004) are likely to be related to the availability of those services.中文翻译为什么网络电子商务公司将其分销渠道中的物流服务归于交易成本的作用和网络的力量摘要：互联网重新定义了信息共享边界的分销渠道和物流管理服务开辟了新的途径。
物流 外文翻译 外文文献 英文文献 中国快递行业研究报告
2011年中国快递行业研究报告——China Express Delivery Industry Report, 2011 Enterprise wide USD $ 3300 Release Date Dec.2011AbstractIn July, 2011, in the “Twelfth Five-Year (2011-2015)” plan on the development of postal industry issued by State Post Bureau of the Peo ple’s Republic of China, the following “twelfth five-year” development indicators were put forward for the express delivery industry: the network coverage of key express delivery enterprises came up to 98% in municipalities and provincial capitals, and over 90% in provincially administered municipalities; and the key express delivery enterprises realized the 72-hour inter-provincial capital and inter-key city express delivery rate of more than 90%, express delay rate of lower than 0.8%, damage rate of lower than 0.01%, and loss rate of lower than 0.005%.The express delivery business of China has witnessed rapid growth in 2011. Up to the end of September of 2011, Chinese express delivery companies (with annual sales of over RMB5 million) had made 2.52 billion deliveries, up 53.3% year-on-year, and harvested RMB53.14 billion, a 28.9% YoY rise, of which Chinese inner-city express business revenue was RMB4.67 billion, with the year-on-year increase of 58.1%; the cross regional express business revenue rose 37% year-on-year to RMB30.73 billion; and the international and Hong Kong, Macao and Taiwan business revenue was RMB13.57 billion, a slight rise of 4.9% from the same period of last year.From January to September of 2011, 1.125 billion deliveries were made in Guangdong, Zhejiang and Shanghai, accounting for 44.64% of the national business volume, and achieved RMB25.697 billion with a 48.36% share of the total business revenue in China.‘Research report on the express delivery industry in China’ mainly covers the followings:The twelfth five-year plan of national express delivery industry and the twelfth five-year plan of express delivery industry in key provinces and cities;Development status, business classification,λ market structure, price and competition structure of the express delivery industry in China;Analysis on the express delivery industry in importantλprovinces and cities in Guangdong, Shanghai, Beijing and Jiangsu etc.Performance of UPS, FedEx, DHL and TNT in Chinese express deliveryλ market.Development history, corporate operation, SWOT analysis and marketλstrategy of 15 local express delivery enterprises (including EMS, China Sinotrans Group, China Railway Express, Air Express, SF Express, STO Express, ZJS Express, YTO Express, Yunda Express, ZTO Express, etc.)EMS：The revenue of China Post Group footed up to RMB189.9 billion in 2010, presenting an AAGR of 18.5% during the 11th Five-Year Plan (2006-2010); wherein, the proceeds of express business saw an average growth rate of 19.2%. Currently, EMS possesses 16 cargo aircrafts, 40 national airlines, 2 international airlines, more than 20 thousand transportation vehicles, 8 collecting and distributing centers and 31 provincial distribution centers.SF Express: its operating revenue has maintained high-speed growth since 2003, with an AAGR of over 40%; and the figure in 2010 registered RMB12 billion. In August, 2011, SF Express increased RMB400 million to reshuffle stock rights of SF Airlines whose air fleet covers two Boeing 757-200 All-Cargo Aircrafts and three Boeing 737-300 Aircrafts at present.ZJS Express: its operating performance has saw a comparatively slow rise since 2004, and it made negative growth affected by economic crisis during 2008-2009. However, the operating revenue of the company hit around RMB2 billion in 2010, soaring 66.7% from a year earlier and setting a new high record.In next a few years, e-commerce will further drive the steady and rapid growth of the express delivery industry, and the operating costs will rise ever and spur the price hike of express delivery. As the market expands, for considerable benefit, a growing number of companies in the express delivery sector will be merged and reorganized, and the businesses of express delivery firms will be increasingly differentiated.2011年中国快递行业研究报告——中国快递行业研究报告，2011企业广泛$ 3300美元的发行日期dec.2011摘要在七月，2011，在“第十二个五年（年）”计划对邮政产业发展的国家邮政局发行的中国人民共和国，以下“第十二五”发展指标提出了快递行业：网络覆盖的关键快递企业走到98%直辖市、省会城市，和90%多个省直管市；和关键快递企业实现72小时省际资本和inter-key快递率超过90%，表示延迟率低于0.8%，破损率低于0.01%，损失率低于0.005%。
成本控制外文文献(Cost control, foreign literature)
成本控制外文文献（Cost control, foreignliterature）成本控制外文文献(Cost control, foreign literature) 坎贝尔博士，坎贝尔，CPA杂志，在内部控制中增加了重要的价值在社会主义市场经济条件下，为企业生产经营取得良好的经济效益为目的，不断提高企业整体素质，在追求良好的经济效益的过程中，加强成本管理和控制，不断降低产品成本是一个重要的方法和手段。
那么，中小企业如何降低产品成本呢,从以下几个方面:1，近年来，原材料价格上涨，能源价格上涨的成本有很大的影响。
如何在存在这些不利因素的情况下降低成本，提高效率,企业必须树立技术改造观念，是通过技术改造降低成本的重要途径，采用新技术、新工艺、新材料，提高产品技术含量，为降低生产成本铺平了道路。
一是特别注重技术改造，积极采用新技术、新工艺，节能降耗，从根本上减少原材料的消耗，产品达到质量目标的同时，确保实现成本控制目标;二是技术改造项目建设的实施应要注意降低项目建设成本，注意到用较少的投资更多的回报。
2，深化企业改革，不断激发劳动者的劳动热情，提高职工素质，建立适应市场经济的高效运行机制，也是降低成本的重要环节。
作为企业效率的重要工作，每一个企业都要深化改革。
首先，改革人事制度，打破界限的干部职工，体现“，主管，工作好”的用人原则，整合招聘和人事制度聘任制，优化劳动组合和竞争，优胜劣汰，做“全能，前来认领”，所以为调动员工的积极性，提高劳动生产率，责任感和危机感，增强企业员工的工作意识，动员全体干部职工为作者的工作效率。
3，然而，产品的质量和产品的成本有着非常密切的关系。
在竞争条件下竞争激烈，谁的产品质量好，谁有竞争力，产品有市场，不会占用太多的钱;高质量、不合格项或更少的产品，可以直接降低生产成本;产品质量高，可以根据质量方针，在更高的价格出售，在销售收入中的比重相对降低成本;高质量的产品，才能赢得更多的客户，增加销售，降低销售成本;产品质量高，实际上也节省了能源和原材料;产品质量高，可节省人工和管理费用，这肯定会降低成本。
物流成本控制论文中英文对照外文翻译
中英文对照外文翻译原文Logistic Costs and ControllingAbstractLogistic 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).Another problem, which arises not only in logistics, is costing and pricing of intangible goods. Intangible goods, such as logistic services, provide immediate utility and are generally not storable. Therefore, the conventional methods of accounting, costing and pricing, which have been developed for tangible goods, are of limited value for logistics (Cooper 1992; Horvàth 1999; Johnson 1987).More appropriate for the calculation of performance costs are process-related cost accounting and activity based costing. However, in logistics as well as in other areas of business, the definition and calculation of process costs differs (Bragg 2001; Hicks 2002; Horvàth 1999; Pohlen and LaLonde 1994; Poist 1974). This holds especially for the performance costs of multifunctional logistic systems, for pricing of integrated performances and for the consideration of fixed costs.As long as they are defined, measured and calculated differently, logistic costs, cost rates and prices cannot be compared. Any benchmarking based on such doubtful indicators is misleading (see Sect. 4.5). Hence, reported market volumes and market shares of logistics are at best educated guesses (Baumgarten et al. 1993; Kille and Klaus 2007; Müller-Steinfahrt 1998).The situation in logistic controlling and supply chain controlling is even worse (Cooper and Kaplan 1998; Manrodt et al. 1999; Seuring 2006). Only a minority of companies records and monitors logistic costs separately and continuously (Weber 2002). Whereas in industry the total logistic costs range between 5 and 15% of turnover, in trade companies they make up between 10 and 25% of turnover (Baumgarten et al. 1993; Gudehus 1999/2007). For retailers, logistic costs can use up more than one third of the profit margin. Despite this, it is still the exception for retailers to record and monitor the logistic costs from the ramp of the suppliers to the point of sales.Logistic controlling does not only include calculation, budgeting and recording of costs, but also the monitoring of performance and quality. Controlling should consult management in the planning, set up and operation of optimal systems. To enable this, it has to determine and specify for improvements in service, performance, quality, and costs (Cooper 1992; Darkow 2001; Horvàth 1999; Johnson 1987; Weber et al. 1993, 2002).Where and with what accuracy costs, performances and quality should be recorded and monitored depends on the contribution of logistics to the value creation, on the core competencies and objectives of the company, and on current projects. In logistic controlling, as in other areas, less is more: it is better to control a small number of meaningful key performance indicators (KPI) with adequate accuracy in longer time spans, than to monitor all possible performance, quality and cost data with high precision permanently without knowing the demand for these information (Manrodt et al. 1999). For controlling, not the precision of the performance and cost data, but their practical use and application are decisive.In this chapter, the logistic costs are consistently defined, the fundamental issues of logistic costing are presented, and practicable methods for the calculation of use dependent cost rates are developed. This includes a discussion of the fixed-cost dilemma of logistics, the relationship between logistic costs and performance rates and the most effective options for reducing logistic costs. Usingthe results of this chapter, in the following chapter cost-based prices and pricing systems for logistic performances and services are derived.Cost Accounting and Performance CostingCorresponding to the stationary or structural aspect and to the dynamic or process aspect, two different types of accounting are necessary. Cost accounting for longer periods keeps a stationary point of view, while performance costing for shorter periods reflects the dynamic perspective.Logistic Cost CalculationAs the general cost calculation of a company, the logistic cost calculation comprises standard cost calculation, accompanying cost calculation and final cost calculation (Horváth 1999; Weber 2002; Wöhe and Döring 2008).Standard Cost CalculationSubjects of standard cost calculation or planned cost calculation are the future operating costs for an existing or a planned system. Results are standard logistic costs and target performance costs.Standard cost calculation is necessary for investment decisions, for planning systems, processes and projects, for cost accounting and benchmarking of future periods and for the calculation of prices and tariffs.Accompanying Cost CalculationAccompanying cost calculation aims for a continuous control of all costs caused by the execution of logistic tasks and services during the current accounting period. The result of accompanying cost calculation is information for management about the current costs and utilization of resources.Knowing the costs and the utilization of the resources allows initiating appropriate measures for reducing costs, adaptation of resources and improving capacity utilization in due time. The results of the accompanying cost calculationcan be used also for invoicing and compensation of logistic service providers, if costs-based prices have been agreed.Final Cost CalculationSubjects of final cost calculation or post calculation are the operating costs of closed periods in the past. The real logistic costs and cost rates can be compared with the respective target values and benchmarks. This allows conclusions for standard costing and pricing.Most important causes for deviations of real costs from the target values in logistics are:●Cost factors, especially personnel costs, have been planned, assumed orexpected too high or too low.●Utilization of resources, such as transport means, storage systems,machines, and production facilities, has been planned or expectedfalsely.●Empty runs of transport means and filling degrees of transport and loadunits were incorrectly planned.●The actual utilization structure of the logistic system differs from theanticipated structure.The first two reasons for differences between real and target costs are normally caused by the planner and the operator of a logistic system. A too high share of empty runs and bad utilization of storage capacities is in many cases also the result of unqualified planning or poor scheduling. However, this can be caused also by a user, who changed transport relations, demand structure or stock levels. An insufficient utilization can also be initiated by a wrong demand forecast or false information from the customers.For a dedicated logistic system, which is used for a longer period of time by one or a small number of companies based on individual contracts, the users must bear the risk of changing demand and the cost differences resulting from a deviating utilization of the ready held resources. Final cost calculation for dedicated logisticsystems can be used for the utilization based allocation of surpluses or additional costs to the different usersFor a multi-user logistic system, where tasks and services are offered on the market and used only for shorter periods of time by many different customers, the risk for changing demand and insufficient utilization is born by the logistic service provider. This risk is compensated by the chances for higher profit from better utilization or favorable demand structure. Furthermore, the service provider can influence the demand by his sales efforts and by offering utilization dependent prices. For multi-user logistic systems the structure and utilization risk are incorporated in the pricesComponents of Logistic CostsThe total logistic costs are a sum of specific logistic costs, additional logistic costs and administrative costs:●Specific logistic costs are all costs of a performance station, a profit centeror a company, which are caused by executing the genuine operativelogistic tasks transport, handling, storing and commissioning.●Additional logistic costs are caused by executing additional operative taskswhich are directly connected with the genuine logistic tasks, such aspacking, labeling, loading and unloading, quality control or handling ofempties.●Administrative logistic costs are costs for related administrative services,such as scheduling, quality management and controlling, which go alongwith the execution of logistic performances and additional services.Costs for non-logistic tasks, such as research and development, construction, production, assembling, marketing, sales and general administration, are not part of the logistic costs. Also, the costs for buying and procuring merchandise, parts, material and equipment are not logistic costs as long as they are not directly caused by the execution of logistic tasks and related services. For instance, the costs for packing sales units are production costs, whereas the costs for packing material, pallets, bins and load carriers are material costs of logistics.When designing and optimizing company logistics as well as when scheduling orders and inventories, it is necessary to keep in mind that many logistic activities also have an effect on non-logistic costs and revenues. They influence setup costs, out-of-stock costs, disruption costs and ordering costs as well as prices, profit margins and turnover. Hence, logisticians always have to bear in mind the economic principle:Logistic activities as all other activities in the company should maximize the difference between revenues and costs at lowest capital investment.Elements of Logistic Costs●Personnel costs: wages for workers and salaries for employees with logisticresponsibilities, including personal taxes, vacation, illness, absence, etc.●Space and area costs: Depreciation and interest for the owned assets andbuildings, rents and leasing fees for external buildings, halls and areas,including related heating, climate, maintenance and surveillance costs.●Route and network costs: Depreciation and interest for own and fees forexternal driveways, routes, roads, highways, railroads and transshipmentpoints●Costs for logistic equipment: Depreciation, interest and operating costs forown as well as rental fees and leasing costs for external logistic equipmentsuch as racks, forklifts, transport means, cranes, conveyors and handlingequipment, control systems and process computers, including theequipment-caused energy, cleaning, repair and maintenance costs.●Load carrier costs: Depreciation and interest for own as well as rental feesand leasing costs for external load carriers, such as pallets, bins, barrels,racks, cassettes and containers, including the costs for cleaning, repair,maintenance and empties management.●Logistic material costs: Expenditures for packing material, transportpacking, load securing, labels and other material, which is needed in orderto perform logistic tasks and services.●Logistic IT-costs: Depreciation, interest and operating costs for ownIT-systems as well as costs for external IT-systems as far as used forlogistic purposes.●Third party logistic expenses: Freights, rental fees and other expenses forlogistic service providers.●Taxes, duties and insurance fees, which accumulate during the execution oflogistic tasks and services, as far as related to logistic purposes.●Planning and project costs: Depreciation and interest on activated expensesfor planning, project management and implementation accumulated up tothe start of the economic utilization of a logistic system.●Inventory holding costs: Interest and write offs on all stationary andmoving inventories, in stocks, on buffer places and in transport.In some companies the inventory holding costs include only the interest caused by the capital commitment. Obsolescence costs as well as write-offs due to non-marketability, deterioration or stock decline are often neglected. However, the write-offs on inventories of fashion, perishable, high value or electronic goods can be as high as or even higher than the interest.译文物流成本和控制资料来源: Springer-Verlag 2009 作者：Timm Gudehus，Herbert Kotzab 物流成本定义在不同公司是不同的。
Logistics-costs-and-controlling物流成本和控制大学毕业论文外文文献翻译及原文
毕业设计（论文）外文文献翻译文献、资料中文题目：物流成本和控制文献、资料英文题目：Logistics costs and controlling 文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14外文翻译原文Logistics costs and controllingMaterialSource:Springer-Verlag 2009Author:Timm Gudehus，Herbert KotzLogistic Costs and ControllingAbstractLogistic 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).Another problem, which arises not only in logistics, is costing and pricing of intangible goods. Intangible goods, such as logistic services, provide immediate utility and are generally not storable. Therefore, the conventional methods of accounting, costing and pricing, which have been developed for tangible goods, are of limited value for logistics (Cooper 1992; Horvàth 1999; Johnson 1987).More appropriate for the calculation of performance costs are process-related cost accounting and activity based costing. However, in logistics as well as in other areas of business, the definition and calculation of process costs differs (Bragg 2001; Hicks 2002; Horvàth 1999; Pohlen and LaLonde 1994; Poist 1974). This holdsespecially for the performance costs of multifunctional logistic systems, for pricing of integrated performances and for the consideration of fixed costs.As long as they are defined, measured and calculated differently, logistic costs, cost rates and prices cannot be compared. Any benchmarking based on such doubtful indicators is misleading (see Sect. 4.5). Hence, reported market volumes and market shares of logistics are at best educated guesses (Baumgarten et al. 1993; Kille and Klaus 2007; Müller-Steinfahrt 1998).The situation in logistic controlling and supply chain controlling is even worse (Cooper and Kaplan 1998; Manrodt et al. 1999; Seuring 2006). Only a minority of companies records and monitors logistic costs separately and continuously (Weber 2002). Whereas in industry the total logistic costs range between 5 and 15% of turnover, in trade companies they make up between 10 and 25% of turnover (Baumgarten et al. 1993; Gudehus 1999/2007). For retailers, logistic costs can use up more than one third of the profit margin. Despite this, it is still the exception for retailers to record and monitor the logistic costs from the ramp of the suppliers to the point of sales.Logistic controlling does not only include calculation, budgeting and recording of costs, but also the monitoring of performance and quality. Controlling should consult management in the planning, set up and operation of optimal systems. To enable this, it has to determine and specify for improvements in service, performance, quality, and costs (Cooper 1992; Darkow 2001; Horvàth 1999; Johnson 1987; Weber et al. 1993, 2002).Where and with what accuracy costs, performances and quality should be recorded and monitored depends on the contribution of logistics to the value creation, on the core competencies and objectives of the company, and on current projects. In logistic controlling, as in other areas, less is more: it is better to control a small number of meaningful key performance indicators (KPI) with adequate accuracy in longer time spans, than to monitor all possible performance, quality and cost data with high precision permanently without knowing the demand for these information (Manrodt et al. 1999). For controlling, not the precision of the performance and cost data, but their practical use and application are decisive.In this chapter, the logistic costs are consistently defined, the fundamental issues of logistic costing are presented, and practicable methods for the calculation of use dependent cost rates are developed. This includes a discussion of the fixed-cost dilemma of logistics, the relationship between logistic costs andperformance rates and the most effective options for reducing logistic costs. Using the results of this chapter, in the following chapter cost-based prices and pricing systems for logistic performances and services are derived.Cost Accounting and Performance CostingCorresponding to the stationary or structural aspect and to the dynamic or process aspect, two different types of accounting are necessary. Cost accounting for longer periods keeps a stationary point of view, while performance costing for shorter periods reflects the dynamic perspective.Logistic Cost CalculationAs the general cost calculation of a company, the logistic cost calculation comprises standard cost calculation, accompanying cost calculation and final cost calculation (Horváth 1999; Weber 2002; Wöhe and Döring 2008).Standard Cost CalculationSubjects of standard cost calculation or planned cost calculation are the future operating costs for an existing or a planned system. Results are standard logistic costs and target performance costs.Standard cost calculation is necessary for investment decisions, for planning systems, processes and projects, for cost accounting and benchmarking of future periods and for the calculation of prices and tariffs.Accompanying Cost CalculationAccompanying cost calculation aims for a continuous control of all costs caused by the execution of logistic tasks and services during the current accounting period. The result of accompanying cost calculation is information for management about the current costs and utilization of resources.Knowing the costs and the utilization of the resources allows initiating appropriate measures for reducing costs, adaptation of resources and improvingcapacity utilization in due time. The results of the accompanying cost calculation can be used also for invoicing and compensation of logistic service providers, if costs-based prices have been agreed.Final Cost CalculationSubjects of final cost calculation or post calculation are the operating costs of closed periods in the past. The real logistic costs and cost rates can be compared with the respective target values and benchmarks. This allows conclusions for standard costing and pricing.Most important causes for deviations of real costs from the target values in logistics are:●Cost factors, especially personnel costs, have been planned, assumed orexpected too high or too low.●Utilization of resources, such as transport means, storage systems,machines, and production facilities, has been planned or expectedfalsely.●Empty runs of transport means and filling degrees of transport and loadunits were incorrectly planned.●The actual utilization structure of the logistic system differs from theanticipated structure.The first two reasons for differences between real and target costs are normally caused by the planner and the operator of a logistic system. A too high share of empty runs and bad utilization of storage capacities is in many cases also the result of unqualified planning or poor scheduling. However, this can be caused also by a user, who changed transport relations, demand structure or stock levels. An insufficient utilization can also be initiated by a wrong demand forecast or false information from the customers.For a dedicated logistic system, which is used for a longer period of time by one or a small number of companies based on individual contracts, the users must bear the risk of changing demand and the cost differences resulting from a deviating utilization of the ready held resources. Final cost calculation for dedicated logisticsystems can be used for the utilization based allocation of surpluses or additional costs to the different usersFor a multi-user logistic system, where tasks and services are offered on the market and used only for shorter periods of time by many different customers, the risk for changing demand and insufficient utilization is born by the logistic service provider. This risk is compensated by the chances for higher profit from better utilization or favorable demand structure. Furthermore, the service provider can influence the demand by his sales efforts and by offering utilization dependent prices. For multi-user logistic systems the structure and utilization risk are incorporated in the pricesComponents of Logistic CostsThe total logistic costs are a sum of specific logistic costs, additional logistic costs and administrative costs:●Specific logistic costs are all costs of a performance station, a profit centeror a company, which are caused by executing the genuine operativelogistic tasks transport, handling, storing and commissioning.●Additional logistic costs are caused by executing additional operative taskswhich are directly connected with the genuine logistic tasks, such aspacking, labeling, loading and unloading, quality control or handling ofempties.●Administrative logistic costs are costs for related administrative services,such as scheduling, quality management and controlling, which go alongwith the execution of logistic performances and additional services.Costs for non-logistic tasks, such as research and development, construction, production, assembling, marketing, sales and general administration, are not part of the logistic costs. Also, the costs for buying and procuring merchandise, parts, material and equipment are not logistic costs as long as they are not directly caused by the execution of logistic tasks and related services. For instance, the costs for packing sales units are production costs, whereas the costs for packing material, pallets, bins and load carriers are material costs of logistics.When designing and optimizing company logistics as well as when scheduling orders and inventories, it is necessary to keep in mind that many logistic activities also have an effect on non-logistic costs and revenues. They influence setup costs, out-of-stock costs, disruption costs and ordering costs as well as prices, profit margins and turnover. Hence, logisticians always have to bear in mind the economic principle:Logistic activities as all other activities in the company should maximize the difference between revenues and costs at lowest capital investment.Elements of Logistic Costs●Personnel costs: wages for workers and salaries for employees with logisticresponsibilities, including personal taxes, vacation, illness, absence, etc.●Space and area costs: Depreciation and interest for the owned assets andbuildings, rents and leasing fees for external buildings, halls and areas,including related heating, climate, maintenance and surveillance costs.●Route and network costs: Depreciation and interest for own and fees forexternal driveways, routes, roads, highways, railroads and transshipmentpoints●Costs for logistic equipment: Depreciation, interest and operating costs forown as well as rental fees and leasing costs for external logistic equipmentsuch as racks, forklifts, transport means, cranes, conveyors and handlingequipment, control systems and process computers, including theequipment-caused energy, cleaning, repair and maintenance costs.●Load carrier costs: Depreciation and interest for own as well as rental feesand leasing costs for external load carriers, such as pallets, bins, barrels,racks, cassettes and containers, including the costs for cleaning, repair,maintenance and empties management.●Logistic material costs: Expenditures for packing material, transportpacking, load securing, labels and other material, which is needed in orderto perform logistic tasks and services.●Logistic IT-costs: Depreciation, interest and operating costs for ownIT-systems as well as costs for external IT-systems as far as used forlogistic purposes.●Third party logistic expenses: Freights, rental fees and other expenses forlogistic service providers.●Taxes, duties and insurance fees, which accumulate during the execution oflogistic tasks and services, as far as related to logistic purposes.●Planning and project costs: Depreciation and interest on activated expensesfor planning, project management and implementation accumulated up tothe start of the economic utilization of a logistic system.●Inventory holding costs: Interest and write offs on all stationary andmoving inventories, in stocks, on buffer places and in transport.In some companies the inventory holding costs include only the interest caused by the capital commitment. Obsolescence costs as well as write-offs due to non-marketability, deterioration or stock decline are often neglected. However, the write-offs on inventories of fashion, perishable, high value or electronic goods can be as high as or even higher than the interest.译文物流成本和控制资料来源: Springer-Verlag 2009 作者：Timm Gudehus，Herbert Kotzab 物流成本定义在不同公司是不同的。
物流成本外文文献
物流成本外文文献Title: Literature Review on Logistics CostsIntroduction:Logistics costs play a critical role in the overall performance and competitiveness of businesses. Efficient management of logistics costs is essential for achieving operational excellence and maximizing profitability. This literature review aims to provide an overview of existing studies on logistics costs and explore potential strategies for cost reduction and optimization.1. Definition and Components of Logistics Costs:Logistics costs encompass a wide range of expenses involved in the movement, storage, and handling of goods. These costs can be categorized into several components, including transportation costs, inventory carrying costs, warehousing costs, order processing costs, and packaging costs. Understanding the different components of logistics costs is crucial for identifying areas with potential for cost reduction.2. Factors Affecting Logistics Costs:Numerous factors influence logistics costs, including distance, transportation mode, shipment size, delivery time,product value, and market demand. Furthermore, external factors such as fuel prices, labor costs, regulatory requirements, and infrastructure quality also impact logistics costs. Studying these factors can help businesses develop effective strategies to minimize expenses and enhance overall operational efficiency.3. Strategies for Cost Reduction:Several strategies have been proposed to reduce logistics costs effectively. These include optimizing transportation routes, consolidating shipments, adopting lean inventory management techniques, improving warehouse layout and operations, outsourcing non-core logistics activities, and implementing advanced technologies such as automation and data analytics. By incorporating these strategies, companies can achieve significant cost savings and improve customer service levels.4. Importance of Collaboration and Integration:Collaboration among supply chain partners, including suppliers, manufacturers, distributors, and retailers, is essential for optimizing logistics costs. By sharing information, coordinating activities, and aligning goals, supply chain partners can eliminate redundant processes,reduce transportation costs, and improve overall supply chain efficiency. Integration of logistics functions with other business processes, such as procurement, production, and sales, also leads to cost savings and improved customer satisfaction.5. Performance Measurement and Benchmarking:Accurate measurement and benchmarking of logistics costs are crucial for monitoring performance and identifying areas for improvement. Key performance indicators (KPIs) such as cost per unit, order cycle time, on-time delivery, and inventory turnover provide valuable insights into cost-effectiveness and operational efficiency. Comparing these metrics with industry benchmarks helps companies identify performance gaps and implement appropriate measures to achieve cost reduction goals.Conclusion:Effective management of logistics costs is essential for businesses to remain competitive in today's dynamic marketplace. By understanding the components and factors influencing logistics costs and adopting appropriate strategies, companies can achieve cost reduction, enhance operational efficiency, and improve customer satisfaction. Continuous measurement and benchmarking of logistics costs arecrucial for monitoring performance and identifying opportunities for further optimization.。
关于物流现状的英语作文
关于物流现状的英语作文英文回答：Logistics, a critical component of the global supply chain, has undergone significant transformations in recent years, driven by technological advancements, globalization, and shifting consumer expectations. The logistics industry continues to evolve to meet the demands of a fast-paced and increasingly interconnected world.Technological Advancements:The integration of technology has revolutionized logistics operations. Real-time tracking, data analytics, and the Internet of Things (IoT) have enhanced visibility, efficiency, and optimization throughout the supply chain. Automated systems in warehousing and distribution have reduced labor costs, improved accuracy, and increased storage capacity.Globalization:Globalization has expanded the reach of businesses and consumers, creating a complex network of international trade. Logistics providers have responded by developing global distribution networks, multimodal transportation options, and customs clearance expertise to facilitate seamless cross-border shipments.Changing Consumer Expectations:Consumer expectations have shifted towards faster delivery times, customized products, and environmentally sustainable practices. Logistics companies have adapted their services to meet these demands by offering express delivery options, personalization services, and initiatives to reduce carbon footprint.E-commerce:The growth of e-commerce has significantly impacted logistics. The volume of small parcel shipments has surged,requiring logistics providers to develop efficient and cost-effective last-mile delivery solutions, including same-day or next-day delivery options.Sustainability:Sustainability has become a key consideration in logistics. Companies are adopting greener technologies, such as electric vehicles, fuel-efficient aircraft, and renewable energy sources. Logistics providers are also working to reduce packaging waste and optimize routes to minimize carbon emissions.Key Challenges:Despite the advancements, the logistics industry faces several challenges, including:Labor shortages in key regions。
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中国物流现状和物流成本控制摘要：在中国，随着物流基础设施投资不断增加，物流技术和设备的不断加强，物流业得到快速的发展,本文对中国的物流业物流成本从1991 - 2006年进行了，并定性和定量对该行业预测。
最后，分析了一些发达国家物流成本管理的模型，采用了一些创新的管理方式，以降低企业的物流成本，获得较高的利润。
关键词：物流成本，国际比较，中国的物流企业管理创新1 前言在2007年，随着市场容量和规模稳步增长，中国的物流业保持繁荣发展。
工业产品部分是最快，同时，一些其他行业市场也保持快速增长。
但是，中国国内企业仍然需要提高竞争力。
市场竞争需要特定的特点，在细分市场中，快递业务和综合物流服务市场拥有巨大的发展潜力和广阔的前景。
在接下来的几年，物流业将继续快速增长。
近年来，中国的物流市场对外开放，物流企业在竞争中进行重组和整合，国有，民营，外资企业在激烈的市场竞争中共存和兴盛是越来越明显。
根据中国政府的承诺，入世后，中国将在2005年12月11日开放市场物流业。
2006年是中国第十一个五年计划的第一年，也是物流市场完全打开的第一年。
中国的经济发展战略越来越明确，及相关政策也正在逐步实施，这将对物流业有深远影响。
随着物流需求的增长，物流企业服务将从低价值的基本服务向高附加值服务转变。
物流基础设施，综合物流，交通运输，交货和服务提供了巨大的投资机会，但是，相关的风险，必须考虑到，尤其当选择投资项目，它应该被提出。
物流是计划和控制的实施，是在制品库存，成品，服务及相关信息从原产地到消费地高效率，高效益的实物流动和存储，以满足客户的需求。
本文所定义物流成本都满足物流需求。
本文采用在1997年在日本出版标准计算物流成本法对物流成本进行分类。
根据标准，它可以分为：存储成本，装卸成本，选择成本，加工成本，补充成本，仓储成本，并接受检验成本；库存成本；货运；管理成本：订单处理成本，采购成本。
2 中国物流企业物流成本A. 中国外部物流的总成本在2005年，中国社会物流总额达到48万亿人民币，年增长率为25.2%，虽比往年有所降低，但是仍保持快速增长。
在结构上，作为工业产品，物流发展最快的，自然地，它获得最大的外部物流总价值比例，而农业产品物流增加慢，比例相当小。
中国物流总费用在2006年上半年1678.6千万，同比上涨了14.7%，其增长率达到了1.2%。
这主要是由于造成运输费的崛起的急剧上升的能源成本。
然而，外部物流总值GDP持续下降，在2006年上半年，从2005年的18.6%到2006年的18.4%，下降了0.2%。
B. 总物流成本结构这个模板是用于格式化和风格的文本。
所有的利润，列宽度，线的空间，和文本字体名，请不要改变它们。
你可能注意到有些特别的地方。
例如，在模板的头部比例更习惯化。
这种措施和其它方法是特意的，使用作为其中一部分整个程序纸张的规格，而不是作为一个独立的文件。
请不要修改任何现有的名称。
正如表1所示，从观点的总物流成本结构，在2006的上半年，运输成本是9329亿元，和2005年相比增长12.9%，其增长率为0.80.8%，并保持几乎相同比例，占总成本的55.6%。
储存成本是5314亿元，增长18.6%，和2005年相比增长了18.6%，其增长率上升了2.4%，存储成本占总成本的31.7%，和2005年相比提升了1.2%。
管理成本21.44亿元，增长13.2%，和2005年相比，其增长率提高0.2%，此外，它占总费用的12.8%，但和2005年上半年相比，比例下降了0.1%。
表1总物流成本占国内生产总值的比例从1991（%）资料来源：中国物流与采购协会，中国物流协会，中国仓储协会，中国国家统计局，国家发展和改革委员会，中国社会经济研究中心和国家经济繁荣，监控中心等。
中国第三方物流市场规模在2005年超过1000亿元，和前年相比增长了30%左右。
越来越多的全球物流企业开始在亚洲太平洋地区建立基地或配送中心例如，UPS，联邦，DHL，THT，艾克赛尔，APL，BAX，马士基和Schemers等。
2003年，亚洲太平洋地区的第三方物流市场的总收入中，中国占40%，澳大利亚和日本分别占18%，印度占9%，其他国家占15%。
预计到2006年底，中国将占38%，日本和澳大利亚分别为14%，印度为12%，其他国家占22%。
同时，由于价格的上涨，在设备和技术上投资的增加，经营企业的物流成本将大大增加；另一方面，激烈的竞争导致物流服务费（价格战）的普遍减少，因此，第三方物流市场的利润在2005年普遍减少。
物流企业为了提高他们的盈利能力和竞争力，使其服务变得越来越专业，所以，将第三方物流市场按地区和产品细分为连续按行业。
到2006，在中国，约12%的物流储运公司拥有1万平方米以下仓储面积或更少；40%有一个存储区域在1万至5万平方米之间，有22%存储区域5万和10万平方米之间，26%有10万平方米以上的仓库面积。
在中国，大约有1.6万个物流公司工业产值超过39亿元人民币。
预计产值到2010年将达到1.2万亿元人民币。
巨大的市场吸引了众多货运巨头加入。
在接下来的几年，中国物流业将保持快速增长。
在中国，有前途的物流市场将为投资者提供巨大机遇。
3 国际物流成本结构对比表2展示的是日本，美国，加拿大，欧洲和英国的一个物流成本比较，如表2所示，货物在美国总物流成本是最高的，达45%，存储成本占21%，库存成本占25%，和管理成本占9%；而英国的各成本分别是42%，21%，14%和20%，欧洲的比率是41%，21%，23%和15%，加拿大的比率是44%，23%，25%和8%。
表2国外物流配送成本通过分析表2，可以看出，货物运输成本在美国高于其他国家，但其他国家也都超过总数的40%，货物运输成本属于比例最高的项目。
这些国家的存储成本都超过总数的20%，英国的存储成本为最高，占24%。
在库存成本方面，欧盟达到24%，排名第一，而其他国家也都达到20%以上。
管理成本根据具体国情不同而不同，在英国，管理成本是超过20%；而在另一些国家，管理成本占约10%。
从以上可知，在现代物流成本管理中，我们应优先考虑运输成本控制，然后进行存储成本管理和库存成本收紧，同时，行政成本也是不可忽视的。
一个国家级物流产业在其管理模式有别于他人，反映了其经济模式时，可以成为其经济增长的一个指标。
例如，日本重视其物流成本测量和计算重要性。
英国一直致力于建立一个综合物流系统，美国强调了现代化的物流为物流管理的出发点。
4 管理创新，减少物流成本不断创新促使现代企业从第一利润源，第二利润源，再到第三利润源获得利润。
创新是公认的，企业获得利润必不可少的，此外，降低物流成本在很大程度上依靠管理创新。
虽然物流成本受许多复杂因素影响，但是物流管理创新是一个独特的经营模式和一个不可或缺的作用。
许多企业在其早期阶段已经使用它作为一种手段，来积累资金。
A. 企业管理创新1）建立科学的管理系统，加强物流成本管理中国物流业应该采取标准化的物流运作。
在标准化的过程中，物流设施和其他相关的技术设备应依照国际标准公约和国家标准。
技术的规格及其管理应该是统一的，物流术语也是一样。
物流标准化包括包装规范和锯齿形状，物流信息条码，统一化装卸、运输和储存造作，标准化的托盘，集装箱和货车车厢尺寸。
除上面意外，还应考虑环境对物流标准化的影响及物流标准化影响。
中国物流业应在物流管理中采用新的措施。
操作驱动措施，如物流运作，资金运作和市场操作。
这意味着在物流管理所有环节中，提高销售和采购网络以及先进的预测技术应充分的被利用，努力达成一个小或零库存，以加快物流操作，减少原材料到成品最终到达客户的购买时间。
这样的资本流动会加快，相关的成本将被节省。
至于物流运作来说，下面的任务，需要特别注意，如根据物理特征和运输困难的对象形成物流操作表；绘制物流现状图表和分析现有物流现状；评价和确定一个合理的项目。
2）运用新技术，完善的物流信息系统第一，综合信息系统应被探索来充分的利用物流信息资源。
许多新的技术，从外部终端，电子数据交换，状态方程，和射频，如遥感，内部操作都可以纳入这些系统，减少物流成本。
因此，这些系统的关键是获取信息数据资源，如：内部数据的收集如：提单，付款，应付账，交易条款，以及和客户信息，还有外部供应链参与者的信息。
此外，最新的信息技术应被应用到订货，采购，维修，服务，处理，储存和运输中，以便缩短造作时间，节省运行费用。
其次，应该建立数据库平台，来支持物流信息系统与决策支持系统。
该数据库主要收集学科，综合，稳定且不同时期的数据。
然后综合和历史数据有效地为提高企业市场适应性提供了决策支持。
此外，通过客户和供应商之间的信息共享，扩大信息在供应链覆盖，他们可以在供应链获取生活信息。
B. 在物流管理中，采用新思想，追求双赢在物流管理中，采用新思想意味着把满足客户的要求放在首位。
制造商为了更好的经济效益应该把大规模生产转向新生产模式。
新模型：以顾客为主，服务多样化。
在小批量生产中既可行又经济。
如何在客户和物流企业之间建立良好的客户关系，这里有一些建议：在他们之间进行协调，通过利润分成合作，市场开发，信息传递，形成战略联盟；为了为客户提供更好的服务，选择合理的地理位置；客户信息网络建设。
该网络是为了在物流企业与客户之间提供畅通的信息流动，从而提高它们的市场反应。
该网络需要通过将部分和整体结合来优化结构。
此外，在网络中，供应链应该给予特殊考虑；在基础设施方面，物流企业进行合资，以降低物流成本。
C .成本管理创新体系1）在物流活动的基础上建立完善的成本的分配系统虽然传统的会计核算的优势，但是，如果它被用于物流成本财务分析，它的成本核算特点是不够的，将阻碍健全的物流发展。
因此，介绍了作业成本制度是十分必要的。
作业成本法（ABC）是一个战略成本管理，作业成本方法，根据作业消耗多少资源分配运营成本，在根据产品的数量将作业费用分摊给产品。
作业成本法可以优化作业链，降低运行消耗，提高作业的质量，有利于整个作业生命周期实施战略成本管理。
在这个系统中，根据基本活动将物流功能成本纳入了成本类别，资源成本包括间接费用，它是将成本分配到每一个活动，因此，物流服务成本被计算并担任标准成本控制。
确认有效的成本步骤如下：第一，在费用分析中，确定一个具体的框架；然后确定相关成本的时间维度；最后分配成本到相关活动因素。
通过作业成本对企业战略成本管理物流管理，实施流程再造，绩效评价提供成本信息可知，标准成本法不仅是一个比较先进的成本的计算方法，它还是企业进一步提高成本控制，战略规划决策更有利的依据和标准。
2）扩大物流成本领域真实反映对物流成本需要扩大库存成本，不仅包括仓储费，而且还包括成本库存资金以及利息。