物流成本外文翻译文献

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物流成本英文原文

Cost management in supply chain under studRichard ChivakaRichard, odd dimensional card. Supply chain cost management methodology. 2006Since the nineteen ninties, along with the economy and the rapid development of technology, international competition, enterprises are facing the problem of the survival and development of more complex. In order to obtain more market share, gain a competitive advantage, each developed country government and enterprises have shifted their attention to" logistics management". They think only to produce high quality products can not completely meet the requirements of customers, only through the effective logistics management to customers at the time they need to, place they wish, amount to obtain product, to a reasonable allocation of social resources. Therefore, people understand more clearly to the logistics in economic developing importance. A large amount of data shows that, the modern logistics can reduce the cost of circulation, reduce logistics cost. For example: in the nineteen seventies, American logistics cost average equivalent to13.7% of gross1domestic product in 1989,11.1%,1996to 10.5%, according to the global logistics costs logistics market scale, production accounts for the proportion of gross domestic product is about 11-15%, the world each year for the logistics cost is high up to3.43 USD, so some developed countries to reduce the flow of costs, especially to reduce logistics costs as the fountainhead of the third profit, more as a means of improving the whole countryman economic benefits are significant measures.In the economic globalization sweeps across the whole world twenty-first Century, the market competition is no longer the single enterprise's competition, but the alliance between the competition, is the competition between supply chains. Generally, the logistics supply chain logistics, information flow and capital flow in unity. Three flow between closely, and there are essential differences. In actual operation, information flow and capital flow can often use information and intermediary agencies to achieve the exchange of information and capital flow, and content shedding more performance for the commercial entity in the time and space of mobile. Internally, the influence of external environment and oneself nature of the bound, logistics and the cost and difficulty of the implementation is relatively high, a supply chain quick response to the market, the major obstacle to effective operation. Especially in the rapid development of electronic commerce, customer2demand for personalized, instantaneous tendency, logistics bottleneck problem more and more outstanding, become our country economy to develop a weak link. The previous people more from the viewpoint of a single firm, according to the self cost minimum, optimal efficiency the principle of organization of logistics activities, and less from the whole supply chain, from the overall perspective of planning the logistics of the whole supply chain activities, examines the total cost of logistics. According to the" principle of the wooden barrel", any member of a supply chain enterprise logistics efficiency and reduce the cost increases, will affect the competitiveness of the entire supply chain, and eventually damage the supply chain in each business interests. So based on the supply chain of the logistics cost management is a very important topic. The change of competitive environment makes the enterprises to reduce the cost of space is getting smaller and smaller, more and more enterprises begin to regard as the enterprise logistics cost management activities of the important field. This article takes the modern cost management theory and supply chain management integration as a starting point, to the whole supply chain as the research object, analysis of enterprise logistics cost, to build the enterprise logistics cost control model, put forward to cross organizational cost management of enterprise logistics cost management new thinking In the literature, most of the supply chain that originated in logistics ( Logistics ), the operation of supply chain the cost3that produces in the process is the logistics cost ( Logistics Cost ). With the passage of time and depth of study, people on the logistics awareness is also extended to the whole logistics activity, Logistics Cost also became the pronoun of logistics cost. During the period, many scholars from different angles discussed the logistics cost, logistics cost mainly composed of inventory storage cost, purchase cost, ordering cost and transportation cost. Cooper, Slagmulder and Seuring according to traditional cost management comprehensively considered the direct costs and indirect costs or product cost, also considered the cost of support network, especially the maintenance of the transaction cost of supply chain relationship.The United States of America Supply Chain Management Association ( CSCMP ) China chief representative Wang Guowen in" supply chain management -- the core and basis" one book (2006) are given in the supply chain structure diagram, the supply chain that covers from the supplier 's supplier to the customer 's customers about the final product or service of the formation and delivery of all business activity, whose members include both the manufacturer and the upstream suppliers of raw materials, including downstream wholesale / distributor, retailer and the end customer itself.Enterprise logistics cost control of the enterprise is the main body of logistics management organization and structure, the object is the enterprise economic activity occurs in the whole logistics costs. On enterprise logistics cost control from4maintaining control, improving control and change control three levels to, at present, most of enterprises logistics cost control is still maintained in the control level control. Enterprise logistics cost management should not only from the logistics itself the efficiency considerations, but also to recognize the cost, quality, price, sales volume exists between the linkage relation, make cost control not to focus on the cost. Considering the logistics cost and the services it provides and logistics investment brings to the enterprise competitive advantage relative factors, namely the understanding and identifying the cost control of business logistics cost control target will be placed in a broader context to consider, consider in the true sense of the total logistics cost control of enterprise. Comprehensive control of logistics cost is different from individual local control, systematic, comprehensive, strategic characteristics, higher control efficiency. Enterprise logistics cost control, including the prior, during and after the enterprise's logistics cost of the whole process of the control system. Comprehensive control is the goal of local control integration of goal, urges the enterprise logistics costs tend to minimize. Logistics cost control is not only work within the enterprise, that is to say, the pursuit of the enterprise logistics efficiency, should be considered from the manufactured products to end users throughout the circulation process of the logistics cost5efficiency in the perspective of optimizing control, i.e. logistics infrastructure investment or extension or not depending on the current channel development and depending on requirements.Local control and integrated control exists between the relation that restricts each other. Not every link of the logistics of local control, it is difficult to achieve integrated logistics control, moreover, only to the various sectors of the logistics division of control, lack of logistics entire process control, but also difficult to achieve effective control of logistics. Therefore, not only from the local set out on the part of local control, but also to consider the overall situation of each link aggregation, realize comprehensive control.Under the environment of supply chain cost management is a kind of cross enterprise cost management, it cost the meaning extension to the whole supply chain, and pay special attention to the trade between the enterprises cost ( relations). Therefore, correct identification of the node enterprises in supply chain logistics cost, can supply chain management decision-making provide more valuable, more realistic and accurate cost information, as enterprises in the supply chain collaboration for the development of new products, inventory optimization, the distribution of earnings to provide necessary basis, to optimize the entire supply chain to lay the foundation.6Logistics cost control strategy depends on the logistics operation mode. Mode of operation is a dynamic process, therefore, must be on the control of logistics cost undertakes dynamic analysis, the logistics cost effective control method is applied in the enterprise management. Logistics cost control the operation in general is the angle from the system, according to the characteristic of the enterprise logistics cost are classified to determine the enterprise cost control target and control strategy. Logistics cost control system is the most important to adapt the enterprise overall strategy goal. A strategic logistics cost control system is used for a specific period of time to achieve specific requirements of the strategy, the success of logistics cost control strategies should enable the logistics network can properly for customer service, and the entire process of logistics cost minimum consumption.In conclusion, in recent years, the third party logistics has become the current field to talk about a wide range of topics, the logistics of our country has entered a new stage of development, logistics parks, logistics centers around like bamboo shoots after a spring rain emerged. However, the majority of logistics enterprises in the service function is not perfect, only stay in transportation management, warehouse management and so on the basis of traditional services, and some such as goods discount puzzle box, relabeling, packaging, classification, parts assembly, testing repair and other value-added7services and logistics information service and support logistics service number, logistics management level is low, the logistics cost is higher. At present, enterprises should strengthen its own logistics management, science of logistics cost accounting, make full use of social resources, to realize the enterprise logistics rationalization, efficiency.8。

第三方物流成本中英文对照外文翻译文献

中英文对照外文翻译The application of third party logistics to implement theJust-In-Time system with minimum cost under a global environmentAbstractThe integration of the Just-In-Time (JIT) system with supply chain management has been attracting more and more attention recently. Within the processes of the JIT system, the upstream manufacturer is required to deliver products using smaller delivery lot sizes, at a higher delivery frequency. For the upstream manufacturer who adopts sea transportation to deliver products, a collaborative third party logistics (3PL) can act as an interface between the upstream manufacturer and the downstream partner so that the products can be delivered globally at a lower cost to meet the JIT needs of the downstream partner. In this study, a quantitative JIT cost modelassociated with the application of third party logistics is developed to investigate the optimal production lot size and delivery lot size at the minimum total cost. Finally, a Taiwanese optical drive manufacturer is used as an illustrative case study to demonstrate the feasibility and rationality of the model.1. IntroductionWith the globalization of businesses, the on-time delivery of products through the support of a logistics system has become more and more important. Global corporations must constantly investigate their production systems, distribution systems, and logistics strategies to provide the best customer service at the lowest possible cost.Goetschalckx, Vidal, and Dogan (2002) stated that long-range survival for international corporations will be very difficult without a highly optimized, strategic, and tactical global logistics plan. Stadtler (2005) mentions that the activities and processes should be coordinated along a supply chain to capture decisions in procurement, transportation, production and distribution adequately, and many applications of supplychain management can be found in the literature (e.g. Ha and Krishnan, 2008, Li and Kuo, 2008 and Wang and Sang, 2005). Recently, the study of the Just-In-Time (JIT) system under a global environment has attracted more attention in the Personal Computer (PC) related industries because of the tendency towards vertical disintegration. The JIT system can be implemented to achieve numerous goals such as cost reduction, lead-time reduction, quality assurance, and respect for humanity (Monden, 2002). Owing to the short product life cycle of the personal computer industry, downstream companies usually ask their upstream suppliers to execute the JIT system, so that the benefits, like the risk reduction of price loss incurred from inventory, lead times reduction, on-time delivery, delivery reliability, quality improvement, and lowered cost could be obtained (Shin, Collier, & Wilson, 2000). According to the JIT policy, the manufacturer must deliver the right amount of components, at the right time, and to the right place (Kim & Kim, 2002). The downstream assembler usually asks for higher delivery frequency and smaller delivery lot sizes so as to reduce his inventory cost in the JIT system (Kelle, khateeb, & Miller, 2003). However, large volume products are conveyed using sea transportation, using larger delivery lotsizes to reduce transportation cost during transnational transportation. In these circumstances, corporations often choose specialized service providers to outsource their logistics activities for productivity achievement and/or service enhancements (La Londe & Maltz, 1992). The collaboration of third party logistics (3PL) which is globally connected to the upstream manufacturer and the downstream assembler will be a feasible alternative when the products have to be delivered to the downstream assembler through the JIT system. In this study, the interaction between the manufacturer and the 3PL will be discussed to figure out the related decisions such as the optimal production lot size of the manufacturer and the delivery lot size from the manufacturer to the 3PL, based on its contribution towards obtaining the minimum total cost. In addition, the related assumptions and restrictions are deliberated as well so that the proposed model is implemented successfully. Finally, a Taiwanese PC-related company which practices the JIT system under a global environment is used to illustrate the optimal production lot size and delivery lot size of the proposed cost model.2. Literature reviewThe globalization of the network economy has resulted in a whole new perspective of the traditional JIT system with the fixed quantity-period delivery policy (Khan & Sarker, 2002). The fixed quantity-period delivery policy with smaller quantities and shorter periods is suitable to be executed among those companies that are close to each other. However, it would be hard for the manufacturer to implement the JIT system under a global environment, especially when its products are conveyed by transnational sea transportation globally. Therefore, many corporations are trying to outsource their global logistics activities strategically in order to obtain the numerous benefits such as cost reduction and service improvement. Hertz and Alfredsson (2003) have stated that the 3PL, which involves a firm acting as a middleman not taking title to the products, but to whom logistics activities are outsourced, has been playing a very important role in the global distribution network. Wang and Sang (2005) also mention that a 3PL firm is a professional logistics company profiting by taking charge of a part or the total logistics in the supply chain of a focal enterprise. 3PL also connects the suppliers, manufacturers, and the distributors in supply chains and provide substance movement andlogistics information flow. The core competitive advantage of a 3PL firm comes from its ability to integrate services to help its customers optimize their logistics management strategies, build up and operate their logistics systems, and even manage their whole distribution systems (Wang & Sang, 2005). Zimmer (2001) states that production depends deeply on the on-time delivery of components, which can drastically reduce buffer inventories, when JIT purchasing is implemented. When the manufacturer has to comply with the assembler under the JIT system, the inventories of the manufacturer will be increased to offset the reduction of the assembler’s inventories (David and Chaime, 2003, Khan and Sarker, 2002 and Sarker and Parija, 1996).The Economic Order Quantity (EOQ) model is widely used to calculate the optimal lot size to reduce the total cost, which is composed of ordering cost, setup cost, and inventory holding cost for raw materials and manufactured products (David and Chaime, 2003, Kelle et al., 2003, Khan and Sarker, 2002 and Sarker and Parija, 1996). However, some issues such as the integration of collaborative 3PL and the restrictions on the delivery lot size by sea transportation are not discussedfurther in their studies. For the above involved costs, David and Chaime (2003) further discuss a vendor–buyer relationship to include two-sided transportation costs in the JIT system. Koulamas, 1995 and Otake et al., 1999 describe that the annual setup cost is equal to the individual setup cost times the total number of orders in a year. McCann, 1996 and Tyworth and Zeng, 1998 both state that the transportation cost can be affected by freight rate, annual demand, and the products’ weight. Compared to the above studies which assume that the transportation rate is constant per unit, Swenseth and Godfrey (2002) assumed that the transportation rate is constant per shipment, which will result in economies of scale for transportation. Besides, McCann (1996) presented that the total logistics costs are the sum of ordering costs, holding costs, and transportation costs. A Syarif, Yun, and Gen (2002) mention that the cost incurred from a distribution center includes transportation cost and operation cost. Taniguchi, Noritake, Yamada, and Izumitani (1999) states that the costs of pickup/delivery and land-haul trucks should be included in the cost of the distribution center as well. The numerous costs involved will be formulated in different ways when the manufacturer operates the JIT system associatedwith a collaborative 3PL under a global environment. Kreng and Wang (2005) presented a cost model, which can be implemented in the JIT system under a global environment, to investigate the most appropriate mode of product delivery strategy. They discussed the adaptability of different transportation means for different kinds of products. In this study, the implementation of sea transportation from the manufacturer to the 3PL provider will be particularized, and the corresponding cost model will also be presented to obtain the minimum total cost, the optimal production lot size, and the optimal delivery lot size from the manufacturer to the 3PL provider. Finally, a Taiwanese company is used for the case study to illustrate and explore the feasibility of the model.3. The formulation of a JIT cost model associated with the 3PL Before developing the JIT cost model, the symbols and notations used throughout this study are defined below:B3PL’s pickup cost per unit product (amount per unit)Cj3PL’s cost of the j th transportation container type, where j= 1, 2, 3,…,n (amount per year)DP annual demand rate of the product (units per year)Dr annual demand of raw materials (units per year)D customers’ demand at a specific interval (units per shipment)E annual inventory holding cost of 3PL (amount per year)F transportation cost of the j th transportation containertype from the manufacturer to the 3PL, where j= 1, 2, 3, …, n (amount per lot)F freight rate from the 3PL provider to the assembler (amount per kilogram)Hp inventory holding cost of a unit of the product (amount per year)Hr inventory holding cost of raw materials per unit (amount per year)Ij average product inventory of the j th transportation container type in the manufacturer, where j= 1, 2,3, …, n (amount per year)I annual profit margin of 3PL (%)K ordering cost (amount per order)Kj number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is Qj with the j th transportation container type, where j= 1, 2, 3, …, n(kj=Qj/d)M∗ optimal number of shipments that manufacturer delivers with the optimal total costactual number of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nMj number of shipments of the j th transportation container type, where j= 1, 2, 3, …, nnumber of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nN∗ optimal production lot size of the manufacturer (units per lot)optimal production lot size of the j th transportation container type, where j= 1, 2, 3, …, n(units per lot)Nj production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nr ordering quantity of raw material (units per order)P production rate of product (units per year)maximum delivery lot size of the j th transportation container type, where j= 1, 2, 3, …, n(units per lot)q∗ optimal delivery lot size of the manufacturer (units per lot)qj actual delivery lot size of the j th transportation container type, where j= 1, 2, 3, …,n (units per lot)Rj loading percentage of the j th transportation container type, where j= 1, 2, 3, …,n(Rj=qj/Qj)Rj real number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is qj with the j th transportation container type, where j= 1, 2, 3, …,n(rj=qj/d)S setup cost (amount per setup)W weight of product (kilogram per unit)Λ quantity of raw materials required in producing one unit of a product (units)Tomas and Griffin (1996) considered that a complete supply chain should consist of five participants, including the raw materials supplier, the manufacturer, the assembler, the warehouse operator, and the consumer. This study mainly focuses on the relationships among the manufacturer, the 3PL provider and the assembler within the JIT system under a global environment. In order to achieve the fixed quantity-period JIT delivery policy, which implies that the actual delivery lot size has to be determined by identifying the downstream assembler’s needs instead of the upstream manufacture’s economical delivery lot size, higher transportation costs with higher delivery frequency are necessary. Since the JIT system are more appropriately executed among those companies that are close to each other, a collaborative 3PL connected the upstream manufacture with the downstream assembler is necessary when the products have to be delivered from the upstream manufacture to the downstream assembler by sea transportation over a long distance. This study proposes a JIT cost model to obtain the optimal production lot size, the actual delivery lot size, the most suitable transportation container type, and the exact number of shipments from the manufacturer to the 3PL provider at the minimum total cost.This study makes assumptions of the JIT system as follows: (1) There is only one assembler and only one manufacturer for each product.(2) The production rate of the manufacturer is uniform,finite, and higher than the demand rate of the assembler.(3) There is no shortage and the quality is consistent in both raw materials and products.(4) The demand for products that the assembler receives is fixed and is at regular intervals.(5) Qj is much greater than demand at a regular interval,d.(6) The transportation rates from the manufacturer to the 3PL and from the 3PL to the assembler are computed by the number of shipments and the product’s weight, respectively, and, (7) The space of the manufacturer’s warehouse is sufficient for keeping all inventories of products that the manufacturer produces.According to the above assumptions from (1), (2), (3) and (4), Fig. 1 illustrates the relationships among the manufacturer, the 3PL provider, and the assembler, where the Fig. 1 represents the inventory of manufacturer’s raw materials, the inventoryof products inside the manufacturer, the inventory of the 3PL provider, and the inventory of the assembler from top to bottom (Kreng & Wang, 2005). This study also adopts the Fig. 1 to demonstrate the collaboration of the 3PL provider which will be an interface connecting the manufacturer and the assembler. During the period T1, the inventory of products with the manufacturer will be increased gradually because the production quantity is larger than the demand quantity. However, during the period T2, the inventory of products will be decreased because the production has been stopped.中文翻译：在全球环境下第三方物流以最小的成本实现了Just-In-Time系统的应用摘要：JUST-IN-TIME（JIT）系统，供应链管理的整合，最近已经吸引了越来越多的关注。

物流成本英语

物流成本英语In the intricate web of global commerce, logistics costs play a pivotal role in shaping the efficiency and profitability of businesses. These costs encompass a wide array of expenses, from the transportation of goods across vast distances to the storage and handling of products within warehouses. The optimization of logistics expenses is not merely a matter of financial prudence; it is a strategic imperative that can determine the competitive edge of a company in the market.Transportation, undoubtedly, represents the lion's share of logistics costs. Whether it involves shipping containers across oceans, flying goods through the skies, or hauling freight overland, the price of moving products from point A to point B is influenced by a multitude of factors. Fuel prices, carrier rates, and the choice of transport mode—be it air, sea, or land—all contribute to the final cost. Moreover, the distance covered and the urgency of delivery further compound these expenses.Warehousing, while often overshadowed by transportation, is another significant contributor to logistics costs. The strategic placement of warehouses, efficient use of space, and the management of inventory all play crucial roles in controlling expenses. Advanced warehousing techniques, such as just-in-time inventory, can drastically reduce the need for extensive storage space and thereby lower costs.Handling and packaging, though seemingly minor aspects, can also have a profound impact on logistics expenses. The careful handling of goods reduces the risk of damage and the associated costs of returns or replacements. Similarly, efficient packaging not only protects products but can also save costs by reducing weight and volume, leading to lower transportation charges.Technology has emerged as a powerful tool in managing and reducing logistics costs. The integration of sophisticated software systems allows for real-time tracking of shipments, optimized route planning, and automated inventory management. Thesetechnological advancements not only enhance operational efficiency but also provide valuable data that can be analyzed to identify areas for cost reduction.In addition to these direct costs, there are indirect expenses that businesses must consider. Regulatory compliance, insurance, and duties all add layers of complexity and cost to logistics. Navigating these regulatory waters requires expertise and vigilance to avoid unnecessary expenditures.The environmental impact of logistics operations has also become a pressing concern. Sustainable practices are not only ethically important but can also lead to cost savings. For instance, reducing packaging waste and optimizing delivery routes to minimize fuel consumption are measures that benefit both the planet and the bottom line.In conclusion, logistics costs are a multifaceted challenge that demands a strategic approach. By understanding and managing the various components that contribute to these expenses, businesses can enhance their operational efficiency, improve customer satisfaction, and ultimately achieve a stronger position in the competitive landscape of global trade. The pursuit of cost-effective logistics is a journey of continuous improvement, where innovation and efficiency drive success. 。

物流配送外文文献及翻译

1. INTRODUCTIONLogistics is normally considered as nothing more than getting the right product t right place at the right time for the least cost. Faced with a rapidly changing envi revolutionary changes in technology, continued government deregulation, the shorteni product life cycle, proliferation of product lines and shifts in traditional manufacturer-retailer relationships, many organisations have had to rethink their trad assumptions.Over the last ten years one of the most significant changes in management thinking the emphasis on the search for strategies that will provide superior value in compe Logistics management has the potential to assist the organisation in the achievement o a cost/productivity advantage and a value advantage. The importance of logistics an integration in the supply chain was argued by.China is a huge consumer market that accounted for a third of global economic grow over the past three years. Its development speed and potential cannot be ignored by t of the world. As a result of China’s internal and external economic attributes, mos global consumer brands have established operations there. In particular in the autom many of the leading global O EMs including Honda, Toyota, G eneral Motors,industry,partnerships with local car Volkswagen and Ford have established joint-venturemanufacturers. Auto sales in China rose by 76% in the year to July 2003 and by 2011, Crld’s second largest auto market. In order to is expected to surpass Japan to become the wocompete in the Chinese market share and satisfy increasing demand, these operations continuously expanding their production volumes with astonishing speed. Such expansion however carried out in the context of a legacy environment.China spans a large geographical area with, in many parts, u nder-developedstrategies.deployment of logisticsinfrastructure.This presents a challenge to efficientFurthermore, the involvement of third party logistics providers, favoured by most gOEMs, is an emergent consideration in China. Finally, the conflicts that inevitably a the joint venture p artnerships lead to delays in the introduction of western logistics management experiences and methods from the OEMs. All these f actors increase thedifficulties in managing logistics by China’s local auto makers.2. The overall development of foreign distribution Overview2.1 The United States of modern logistics developmentTwenty-first century from the 60s on wards, the rationalization of distribution of in general a re valued in the United States to take the following measures: F irst, thewarehouse will replace the old distribution center: The second is the management of theintroduction of computer networks, on the loading a nd unloading, handling, custody,standardized operation, improve operating efficiency; Third, the common chain distribu centers set up to promote the growth of chain-effective. United States chain stores variety of distribution centers, mainly in the wholesale-based, retail and warehouse-typethree types.2.2 Japan's modern logistics developmentOn logistics and distribution of wood with the following features: well-developeddistribution channels, frequent, low-volume stock, logistics and distribution reflects thecommon and set t he trend s ticks, logistics and distribution cooperative, the Governmentplanning in the development of modern logistics and distribution play an important ro the process of .2.3 European modern development of logisticsCountries in Europe, especially Germany, logistics refers to the user's orders i naccordance with the requirements of positions in the logistics sub-goods distributi goods will be sent to the consignee with good activities. Germany's logistics industry of basic commodities from origin to distribution center, from the distribution cent sometimes through more than one distribution center) arrive at the modern mode of endcustomers. Traveled in Germany, it can be said of the logistics and distribution in Ghas been formed to final demand-oriented to the modernization of transport and high-center h ub to run ainformation network as a bridge t o a reasonable R69 distributioncomplete system.2.4 the main reasons of logistics industry developing faster in developed countriesbased on aallow flexibilitythe core economies of scale toRelying on high-tech tovariety of forms.3、China's 3PL enterprises are facing a major obstacle to business3.1 The current situation of China's 3PLChina's 3PL enterprises: service radius of a small, low entry barriers. With the warming heat logistics, urban logistics industry is also increasingly unitary coveredreasons i n our country, theimportance a nd development. H owever, due to historicallong-standing emphasis on production of a light flow, heavy flow to light the idea logistics, distribution of development in the not yet ripe at this stage, there is the prominent in the following two aspects: the service delivery difficult to play a cent the process of distribution of the low level of modernization.China's 3PL companies with foreign 3PL companies mainly in the gap between the thre aspects: First, procurement capacity, and the other is logistics, and the third ishave done very well, has a set o fforeign retailersAspects o f logisticsand distribution,efficient logistics information system, which can effectively improve the inventory tu rate, so as to enhance the return on assets and profitability. And domestic retailers i has just started, or have not yet started.3.2 distribution center lower the overall distribution, commercial chain failed to g play to the advantagesFrom our point of view the existing commercial retail enterprises, in addition to large, well-known commercial enterprises, the general commercial "chain" businesseslogisticscenter.and distributioncenters or use third-partynot set u p their own logisticsAlthough these companies have also established some of his own "chain" stores, but inoperating goods stores do not do "unified procurement, unified distribution, unified b which allows some commercial retail enterprises, "chain" seems to exist in name only. other has been established in their own logistics and distribution centers or use th logistics distribution center of commodities in commercial enterprises, the effective distribution centers has not been effective, which in turn affected the procurement co integrated chain advantages, including outstanding manifested by the distribution cent goods distribution ratio of unity is very low. Uniform distribution logistics center c achieved, i ndicating the store's commercial enterprises "unified p urchase" did not materialize, rather than a unified procurement chain has lost the core strengths.3.3 China's more enterprises are facing a major obstacle of the higher logistics costthe distributioncenter, in Wal-Mart 8 5% of the commodities d istribution throughwhich 80% is through the "zero inventory" of the more complete form of the distributanddatabase. W al-Mart as a result of the use of the "Cross distribution"technology, sothat goods turnover in the Treasurysupply chain"auto-replenishment" ofdown to 2 days. And retail enterprises in China are in the 15-30 days, which reflec retail , distribution enterprises, underdeveloped logistics system, distribution cos high. Rapid expansion of retail enterprises in China's size and speed in the short ter can not form a qualitative edge is a dangerous speculation.distribution Over the years t he practice has proved that t he multi-purpose logisticslow-cost supply h ub, as well as the use of information technology tocenter, intensive,reorganize and upgrade the entire flow of the supply c hain m anagement is t he core oflarge-scalestrategy is to support t he retail giant s uper-conventional retail enterprisesretail and distributionbusinesses of the main development. T he face of large-scaledistribution center logistics requirements planning, focusing on how to reflect the int of information flow in business flow, logistics, capital flow, so that the operation enterprises to expand the logistics for the entire enterprise supply chain collabora and so that the whole positive and negative to minimize logistics cost of goods (inc consumers, stores, logistics, distribution centers, headquarters, suppliers and partneThis is also a large-scaletimely r esponse t o sales d emand and timely r eplenishment.multi-format, chain retail enterprises have the capacity o f the corecross-regional,competitive advantage.3.4 Lack of modern logistics management knowledge and expertise of logistics personnethe development o f China'sindustry in restrictingThis is t he third-partylogisticsLogistics knowledge, especially in modernmost important o ne of the bottlenecks.but that its mainknowledge is f ar f rom being universal,integratedthird party l ogisticswarehousing services, notknow that it isprovide t ransportation andbusiness areas is tonew to these traditional business integration of its business fields Far too simple tproducts s upply, connected w ith transport and storage of raw materials,semi-finishedservices,asproduction process, material flow, t he whole process of product d istributioncover flow, solid logistics, capital flow, information flow is equal to the integrat of systems.4 to enhance core competitiveness, the implementation of integrated management"integrated management" is the original English Integrated SupplyProcess, refers t office, life of a non-core b usiness areas o f the operation andproduction enterprises,to manage outsourcingas a Overall, as a business-orientedmanagement of integrationmanagement" of the suppliersto provide f ull-service by the special "integratedprojects,"Integratedmanagement" is not simply puts together the management of theprojects.business, but to improve management efficiency and reduce management costs as the cor combined with advanced information technology and network management features such asintegratedCompared with the general o utsourcing services,one organicallyintegrated.management has the following characteristics:(1) It is not a business, but a complete outsourcing business f rom the operation of themanagement integration of outsourcing;(2) Outsourcing i s not a core operation, but a comprehensive b usiness m anagement. Responsible for the entire business as a first-class suppliers, and its main task isunique resources to conduct a comprehensive knowledge management, the operation of thsuppliers to implement, s o in thespecific is it m anaged by the secondary a nd tertiarymanagement of outsourcing functions based on the specific operation of the outsourci (3) In the case of the most important first-level suppliers, other than remuneratio fixed service, its the only way to increase revenue for users to save costs as much as in order to share the proceeds of cost savings, rather than as general outsourcing as s mainly through an increase in turnover, that is, to increase spending to increase th own earnings. "Double bottom" principle of cooperation between the two sides can make stable and lasting.5 The third party logistics enterprise strategic choicetheory and the development of Summarized the latest of several foreign l ogisticsthird-party logistics with the current practice of foreign, third-party logistics firm choice to have the following three:（1）Lean Logistics Strategyour most extensive third-partylogisticsSincethe lag theory a nd practice of logistics,company or business, it can not accurately position their logistics services. If yo reverse this situation as soon as possible, will be third-party logistics industry incompanylogisticsrestrictedfor o ur third-partyrole. Lean production theory o f logisticsprovides a new development ideas for these enterprises to survive in the new economy development opportunities. Lean Logistics concept originated in lean manufacturing. produced from the Toyota Motor Corporation 70 years in the last century by the orig "Toyota Production System", after research by the Massachusetts Institute of Technol professor and summary, was published in 1990 published "change the world of machines), book. Lean thinking is the use of various modern management methods and means, based on the needs of society to fully play the role of people as a fundamental and effective a and rational use of corporate resources to maximize economic benefitsfor enterprises tothe application inseek a new Management philosophy.Lean Logistics Lean Thinking isThe so-called Lean Logisticsdevelopment m ust reflect.management, logisticslogisticsmeans: the process by eliminating the production and supply of non-value added waste order to reduce stocking time, improve customer satisfaction. The aim of Lean Logis according to customer needs, providing customers with logistics services, while pursuin provision of logistics services in the process to minimize waste and delay, the proLean logisticsby itssystem is characterizedservices.increasing value added logisticslow cost, continuous i mprovement, d riven b y customer demand orientedhigh-quality,logistics system. It requires establishing the customer first thought, on time, accu fast delivery of goods and information.In short, Lean Logistics, as a new management ideas, bound to have a third-party log enterprises in China have far-reaching impact, it will change the appearance of the exCoremanagement concept, the formation o f third party l ogisticsthird party l ogisticscompetitiveness.the establishment of small and medium third party logistics value chain alliance Third-party logistics enterprises of small and medium can not be independent becau their one-stop logistics services to provide full shortcomings, and because the small assets, services, not wide area so that small and medium enterprises in China's logistTherefore, third party l ogisticsfor s mall a ndparty l ogisticsindustry at a disadvantage.starting from their o wn resources to construct their o wn coremedium enterprises,features of a single third-party competence is t he key. As small and medium enterpriseand incomplete, so based on their respective core competencies b ased on thelogisticsstructure of the logistics business enterprise cooperation is an effective capacity t for deficiencies, constitutes a feasible way of competitive advantage of logistics. Valbetween business and thethe interactionis the use of systems approach to investigateanalysis of all activities and their access to the resources of competitive advantage. the business activities fall into two categories: basic activities and support activi activities are involved in product creation and sale of the material transferred tois t o assist theof supporting activitiesservice activities.and after-salesBasic activitiesrevenue by providing outsourcing, technology, human resources and a variety of function support each other. Theory to analyze the value chain study the value of third party l chain composition, can be found in auxiliary activities, third party logistics enter general business is no different, the basic activities in the third-party logistics cothere is g enerally no commodityenterprisesThird-partyits own characteristics.logisticsproduction process, only the re-circulation process, does not account for major compocompanies and thus b ecome the basic o peratingof a wide range of third-partylogisticsactivities of storage, transport, packaging, distribution, customer service and market link. Various aspects of the basic work activities, due to their own limited resour capacity, can not have every aspect of an advantage in that value chain in terms of sfunction n ot complete, l ack ofthe deficiencies,resulting in their o verall l ogisticsand comparative advantage i n some sectors of the value corresponding competitivenesschain due to lack of overall effect should not play. Therefore, third party logistics small and medium sized logistics enterprises within the Union, should be based on the chain between complementary on the basis of cooperation, make full use of professioorganization andfunctions of specialized logisticslogisticscompanies and logisticscoordination of agents Flexible complementary integrated logistics capabilities. Third logistics for small and medium enterprises, value chain should start with the advantthrough thelinks t o explore and develop the core competitiveness of enterprises,reconstruction of the value chain to avoid weaknesses.（2）Large third-party logistics enterprise virtualization of strategy Rapid development in IT and the Internet era, companies can not fight alone singles must be in the competition and collaboration, in cooperation and development. Thus, u modern conditions resulting from modern large-scale virtualized development of third-plogistics enterprise virtualization istheLarge third-partylogistics has a strong necessity.logistics management resources of others who will have "all", through the network, the part into its own logistics, with the help of others break the power of physical bou extending to achieve their various Function, and thus expand their ability to enhancstrength. Therefore, the logistics information technology, virtualization is a means connection and coordination of temporary a nd dynamic alliance in the form of virtualtechnology as a means of electronic logistics.Integrated logistics virtualizationcommunication, customer-focused, based on the opportunity to participate in members the core competencies as a condition to an agreement for the common pursuit of goals tasks, the different parts of the country's existing Resources to quickly mix into a beyond the space constraints, by means of electronic networks, contact the unified com of the virtual business entity, the fastest launch of high-quality, low-cost logistics Modern large-scale virtualization, including third-party logistics functions, organcapabilitieswith third-party logisticsVirtualizationgeographic three virtualization.enterprise IT technology will be distributed in different locations, different compan different functions within the logistics resources (information, human, material andof social organized to accomplish a specific task, to achieve t he optimizationresources)resources. Virtualization refers to the organizational structure of the logistics orga always dynamically adjusted, not fixed, but also decentralized, flexible, self-managchanges in the environmentand in accordance withflat network structure, its objectivesre-combination, in a timely manner Reflect the market dynamics. Virtual is the regionallink the global logistics resources, removingInternetparty logistics network through thebarriers and national barriers, to production management to achieve "virtual neighb1 导言物流通常被认为是将恰当的产品以最低的成本，在恰当的时间送达恰当的地点。

物流成本外文翻译英文文献分销渠道中的物流服务

文献出自：Rabinovich E, Knemeyer A M, Mayer C M. Why do Internet commerce firms incorporate logistics service providers in their distribution channels?: The role of transaction costs and network strength[J]. Journal of Operations Management, 2007, 25(3): 661-681.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 mechanisms (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 among other 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 governancestructures. 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 2 positions 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 5 with 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 understand how 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 ne tworked 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 decisions concerning 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), whoadvocated 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。

物流成本控制中英文对照外文翻译文献

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 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; Horvàth1999; 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 consultmanagement 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; Horvàt h 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 smallnumber 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. 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 accountingare 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; W?he and D?ring 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 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 logistic systems can be used for the utilization based allocation of surpluses or additional costs to the different users For 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 orhandling 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 salari es 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 oninventories 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物流成本定义在不同公司是不同的。

(完整word版)物流外文文献翻译

外文文献原稿和译文原稿Logistics from the English word "logistics", the original intent of the military logistics support, in the second side after World War II has been widely used in the economic field. Logistics Management Association of the United States is defined as the logistics, "Logistics is to meet the needs of consumers of raw materials, intermediate products, final products and related information to the consumer from the beginning to the effective flow and storage, implementation and control of the process of . "Logistics consists of four key components: the real flow, real storage, and management to coordinate the flow of information. The primary function of logistics is to create time and space effectiveness of the effectiveness of the main ways to overcome the space through the storage distance.Third-party logistics in the logistics channel services provided by brokers, middlemen in the form of the contract within a certain period of time required to provide logistics services in whole or in part. Is a third-party logistics companies for the external customer management, control and operation of the provision of logistics services company.According to statistics, currently used in Europe the proportion of third-party logistics services for 76 percent, the United States is about 58%, and the demand is still growing; 24 percent in Europe and the United States 33% of non-third-party logistics service users are actively considering the use of third-party logistics services. As a third-party logistics to improve the speed of material flow, warehousing costs and financial savings in the cost effective means of passers-by, has become increasingly attracted great attention.First, the advantages of using a third-party logisticsThe use of third-party logistics enterprises can yield many benefits, mainly reflected in: 1, focus on core businessManufacturers can use a third-party logistics companies to achieve optimal distribution of resources, limited human and financial resources to concentrate on their coreenergy, to focus on the development of basic skills, develop new products in the world competition, and enhance the core competitiveness of enterprises.2, cost-savingProfessional use of third-party logistics providers, the professional advantages of mass production and cost advantages, by providing the link capacity utilization to achieve cost savings, so that enterprises can benefit from the separation of the cost structure. Manufacturing enterprises with the expansion of marketing services to participate in any degree of depth, would give rise to a substantial increase in costs, only the use of professional services provided by public services, in order to minimize additional losses. University of Tennessee in accordance with the United States, United Kingdom and the United States EXEL company EMST & YOUNG consulting firm co-organized a survey: a lot of cargo that enable them to use third-party logistics logistics costs declined by an average of 1.18 percent, the average flow of goods from 7.1 days to 3.9 days, stock 8.2% lower.3, reduction of inventoryThird-party logistics service providers with well-planned logistics and timely delivery means, to minimize inventory, improve cash flow of the enterprise to achieve cost advantages.4, enhance the corporate imageThird-party logistics service providers and customers is a strategic partnership, the use of third-party logistics provider of comprehensive facilities and trained staff on the whole supply chain to achieve complete control, reducing the complexity of logistics, through their own networks to help improve customer service, not only to establish their own brand image, but also customers in the competition.Second, The purpose of the implementation of logistics management The purpose of the implementation of logistics management is to the lowest possible total cost of conditions to achieve the established level of customer service, or service advantages and seek cost advantages of a dynamic equilibrium, and thus create competitive enterprises in the strategic advantage. According to this goal, logistics management to solve the basic problem, simply put, is to the right products to fit the number and the right price atthe right time and suitable sites available to customers.Logistics management systems that use methods to solve the problem. Modern Logistics normally be considered by the transport, storage, packaging, handling, processing in circulation, distribution and information constitute part of all. All have their own part of the original functions, interests and concepts. System approach is the use of modern management methods and modern technology so that all aspects of information sharing in general, all the links as an integrated system for organization and management, so that the system can be as low as possible under the conditions of the total cost, provided there Competitive advantage of customer service. Systems approach that the system is not the effectiveness of their various local links-effective simple sum. System means that, there's a certain aspects of the problem and want to all of the factors affecting the analysis and evaluation. From this idea of the logistics system is not simply the pursuit of their own in various areas of the lowest cost, because the logistics of the link between the benefits of mutual influence, the tendency of mutual constraints, there is the turn of the relationship between vulnerability. For example, too much emphasis on packaging materials savings, it could cause damage because of their easy to transport and handling costs increased. Therefore, the systems approach stresses the need to carry out the total cost analysis, and to avoid the second best effect and weigh the cost of the analysis, so as to achieve the lowest cost, while meeting the established level of customer se rvice purposes.Third, China's enterprises in the use of third-party logistics problems in While third-party logistics company has many advantages, but not many enterprises will be more outsourcing of the logistics business, the reasons boil down to:1, resistance to changeMany companies do not want the way through the logistics outsourcing efforts to change the current mode. In particular, some state-owned enterprises, we reflow will also mean that the dismissal of outsourcing a large number of employees, which the managers of state-owned enterprises would mean a very great risk.2, lack of awarenessFor third-party logistics enterprise's generally low level of awareness, lack of awareness of enterprise supply chain management in the enterprise of the great role in thecompetition.3, fear of losing controlAs a result of the implementation of supply chain companies in enhancing the competitiveness of the important role that many companies would rather have a small but complete logistics department and they do not prefer these functions will be handed over to others, the main reasons it is worried that if they lose the internal logistics capabilities, customers will be exchanges and over-reliance on other third-party logistics companies. 4, the logistics outsourcing has its own complexitySupply chain logistics business and companies are usually other services, such as finance, marketing or production of integrated logistics outsourcing itself with complexity. On a number of practical business, including the integration of transport and storage may lead to organizational, administrative and implementation problems. In addition, the company's internal information system integration features, making the logistics business to a third party logistics companies have become very difficult to operate.5, to measure the effect of logistics outsourcing by many factorsAccurately measure the cost of information technology, logistics and human resources more difficult. It is difficult to determine the logistics outsourcing companies in the end be able to bring the cost of how many potential good things. In addition, all the uniqueness of the company's business and corporate supply chain operational capability, is usually not considered to be internal to the external public information, it is difficult to accurately compare the inter-company supply chain operational capability.Although some manufacturers have been aware of the use of third-party logistics companies can bring a lot of good things, but in practical applications are often divided into several steps, at the same time choose a number of logistics service providers as partners in order to avoid the business by a logistics service providers brought about by dependence. Fourth, China's third-party logistics companies in the development of the problems encounteredA successful logistics company, the operator must have a larger scale, the establishment of effective regional coverage area, with a strong command and control center with the high standard of integrated technical, financial resources and business strategy.China's third-party logistics companies in the development of the problems encountered can be summarized as follows:1, operating modelAt present, most of the world's largest logistics companies take the head office and branch system, centralized headquarters-style logistics operation to take to the implementation of vertical business management. The establishment of a modern logistics enterprise must have a strong, flexible command and control center to control the entire logistics operations and coordination. Real must be a modern logistics center, a profit center, business organizations, the framework, the institutional form of every match with a center. China's logistics enterprises in the operating mode of the problems of foreign logistics enterprises in the management model should be from the domestic logistics enterprises.2, the lack of storage or transport capacityThe primary function of logistics is to create time and space utility theft. For now China's third-party logistics enterprises, some companies focus on storage, lack of transport capacity; other companies is a lot of transport vehicles and warehouses throughout the country little by renting warehouses to complete the community's commitment to customers. 3, network problemsThere are a few large companies have the logistics of the entire vehicle cargo storage network or networks, but the network coverage area is not perfect. Customers in the choice of logistics partner, are very concerned about network coverage and network of regional branches of the density problem. The building of the network should be of great importance to logistics enterprises.4, information technologyThe world's largest logistics enterprises have "three-class network", that is, orders for information flow, resources, global supply chain network, the global Resource Network users and computer information network. With the management of advanced computer technology, these customers are also the logistics of the production of high value-added products business, the domestic logistics enterprises must increase investment in information systems can change their market position.Concentration and integration is the third-party logistics trends in the development ofenterprises. The reasons are: firstly, the company intends to major aspects of supply chain outsourcing to the lowest possible number of several logistics companies; the second, the establishment of an efficient global third party logistics inputs required for increasing the capital; the third Many third-party logistics providers through mergers and joint approaches to expand its service capabilities.译文物流已广泛应用于经济领域中的英文单词“物流”，军事后勤保障的原意，在二战结束后的第二面。

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中英文翻译基于第三方物流企业活动的成本核算方法本文将分析作业成本计算方法可为第三方物流公司所面临主要的成本核算方法发展的问题。

它会检查活动开展的第三方分销商在最重要的仓储和运输活动中产生的成本。

然而，重点主要是在产品分销到最终的接收者时，这最后的接收人非第三方物流公司的客户。

(JEL MI O)介绍在过去的十年中，第三方物流企业的发展一直非常重要。

原因如下，第三方物流企业的发展，最重要的是集中在其核心业务——制造企业和新的技术的进步，在此背景下，传统方法的成本可能会产生失真的信息，这可能会导致信息使用者作出错误决策。

当公司意识到这种潜在的危险，第三方物流中公司增加了使用基于活动的成本核算（ABC）方法。

成本计算方法：成本模型的传统方法定义的成本模型和批判的定义的成本模型是首先要定义什么是成本模型。

这可以通过任何成本模型应该执行[卡普兰和库珀，1998]的主要功能分析来完成：1）出售的存货计价和计量的商品和服务的成本的目的是金融融资；2）出售的活动，产品，服务，和客户的成本估计；3）对出售过程的管理者和员工根据效率提供一般的经济反馈。

从这个定义中，成本模式可能会被公司使用进行分析，以对成本有正确的认识，作为以运行其业务的工具。

其中的一个成本模型的目的是使收集和分析数据的公司，以获得有用的信息，作出决策所产生有用的数据。

模型可以正确的根据其产生信息做出对管理决策能力进行评估。

成本模型的演进成本系统的发展一直都是一个线性的，连续的过程[约翰逊和卡普兰，1987]。

事实上，在20世纪20年代，几乎所有公司已经开发了已经使用到现在的管理会计程序。

此外，1925年和1980年之间，几乎没有创新的想法，从而影响了成本管理系统的设计和使用。

相同的概念总是出现：盈亏平衡分析，成本 - 数量 - 利润分析，直接成本计算，以及固定和可变成本估算。

有观点认为，传统的账户是唯一的融资导向，简单地描述历史投入的成本计算方法[贝利斯·琼斯和Develin，1995]的其他作者之间共享这些观点。

传统和算法发的问题由于成本模型所描述的进步的结果，在20世纪80年代初的情况是，实际的管理会计系统，确实为组织提供的一些好处。

通常情况下，组织所报告的信息，不仅抑制了良好的决策管理者做出正确决策，但实际上却鼓励他们做出了糟糕的决定[约翰逊和卡普兰，1987]。

其主要的原因是在一个非常不统一的和更复杂和竞争激烈的环境中使用过时的方法。

传统的成本模型所面临的主要问题是直接人工或机器小时含量在制造环境的基础上的开销由产品的分配问题。

此问题已越来越多的显现出来，许多产品和服务的直接人工和机器小时产量下降，而间接成本增加。

传统的成本核算忽略产品和服务，市场和客户，这导致不同的间接成本之间计算产生差距重要原因。

传统成本和算法于企业无用，这是在仔细分析了常规成本模型和在精确地评论了产品的成本而得出的。

最近，事实上，服务行业已经注意到同样的问题。

传统的成本会计方法显示出一些其他的核算缺点[贝利斯·琼斯和Develin，1995]。

也就是说，企业不知道他们的产品或服务是否有利可图，他们不能从客户中区分无利可图还是有利可图。

此外，传统的方法着眼于短期的长期的代价。

ABC方法的简介传统的成本计算方法提出了解决发展这一问题的新的理论方法的主要原因的问题。

约翰逊和卡普兰是ABC的发明者，虽然他们不在他们的研究[约翰逊和卡普兰开始就使用这个术语，1987 ]。

ABC的概念第一次出现是在后面的文章中[库珀和卡普兰，1988 ]。

ABC试图帮助企业解决的是别产品的成本和利润分析，服务，和客户这一关键的问题。

主要的重点是要明确什么的组织是重要的，哪些信息是管理的计划和控制等职能所需要的。

最后，对于管理的目的有用的信息，不应该只从报表得出，而主要是为了满足外部报告和审计要求系统中提取财务信息。

这就必要的设计系统的组织与技术，其产品策略，其组织结构相一致。

ABC的定义ABC在不同的文献中有多种定义。

这里简要地定义为ABC哲学[希克斯，1992]：“作业成本法是一种基于产品成本的前提下，会计概念的活动（和/或服务）需要一个组织的活动，这些活动需要一个组织来承担费用。

在作业成本法下，系统被设计成使得任何成本不能直接归因于一种产品，而是分配到使他们必要的活动构成中。

加总每个活动的成本，然后记到最后产品（S），使活动控制基于各自的生产消费活动所必需的流程中。

”传统的成本模型和ABC的主要区别传统的成本模型和ABC之间最重要的区别在于非量有关的间接费用的处理。

采用直接劳动力为基础的开销分配方法是适当的，在过去的时候直接工资是生产成本的主要组成部分，但不是现在。

ABC的做法是，很多开销都与具体的活动一致，以避免在产品和服务成本的扭曲弄混。

另一个不同之处是未使用的费用的处理。

ABC介绍了所使用的活动资源，但传统的帐户描述被提供的资源。

该两者之间的区别是产能过剩。

如果产能过剩的部分被分配到产品，服务或客户，通过贝利斯·琼斯和Develin[1995]中定义有一个风险的“死螺旋”。

这意味着该公司应该知道其中的真正花费他们的客户产生，而不是分配产能过剩，以避免其定价过高的产品或服务的风险。

ABC法实施优点和的缺点实施这一成本计算方法的主要步骤：1）确定和定义公司进行了相关的活动；2）确定成本的主要元素，它可以被看作是一个预算行项目或包括在费用分类帐帐户；3）确定的活动和成本之间的关系；4）确定成本动因与成本的活动和活动分配给成本目标（产品，服务或客户）的基础上，活动的费用使用情况;5）计划成本积累模型；6）收集必要的数据来驱动的成本积累模型，牢记我们的目标是准确度，不精密度;7）建立成本累积模型来模拟组织的成本结构;8）确定关键成功因素;9）评价活动的有效性和效率。

ABC法的优点和有益点作者描述了使用ABC [英纳斯的主要优点和好处和米切尔，1990；琼斯，1995；戴维林贝利斯，马尔米，1997 ]。

最重要的是如下所示：1）ABC提供更准确的产品和服务的成本计算，特别重要的是在非量相关的费用的处理。

2）用ABC，可以通过领域分析成本管理责任和客户。

ABC有助于识别客户的方式直接影响企业的成本结构,因此有助于分析客户盈利能力。

3)ABC提供了一个更好的理解成本习性以及识别成本复杂性,多样性的方法,改变固有的服务和客户的特定需求。

4) 从顾客的观点，ABC关注的是增加价值的活动,是这些活动创造价值。

另一方面,公司应该关注那些没有附加值的活动,试图消除它们,虽然有些没有附加值的活动是必要的,但他们使增值活动发生。

5)ABC在执行能力分析是有用的。

ABC措施的成本资源是成本提供的资源,而不是使用过量产量来的区别。

否则这将是错误分配客户未使用的能力的。

ABC法来执行此分析,提供对实际生产能力的使用建议,这意味着组织能力反映了最大程度的可以操作生产效率。

6)ABC可以减少不确定性,为战略决策提供了更坚实的基础。

因此,ABC的成功不可能只取决于分析的结果,但它能提供一个正确的诊断公司的情况的方法途径。

从中提取的缺点，是基于几个公司一年使用ABC的回答的研究[ Cobb等人在ABC方法的缺点和问题。

1992 ]得出的，这涉及大量的工作，以及收集准确的数据的困难，而且成本管理是困难的因为多数活动跨部门边界的这一事实。

此外，此项调查的实施是非常耗时的，不仅需要收集和处理数据，而且还解析结果。

即使ABC方法的发展和增加使用足以使所有的原问题已经克服的ABC模型GRIFUL - MIQUELA ：对137家在不同的制造业和服务业的公司进行成本计算，它们总是要到意识到这些问题时，才开发这样的模型。

虽然有关于ABC法的相关物流的文献中提到，ABC适用于所有在服务行业的企业组织，包括仓储和配送商[希克斯， 1992] ，但在笔者认为未能找到明确第三方物流供应商的情况下，尽可能的与运输业务有关。

作者不可能专门找到一个第三方物流服务提供商的情况下尽可能的运输业务有关的。

主要的问题是合理配置运输操作费用的委托人，这是该公司的真正的客户。

此外，在运输成本[萨瑟姆斯，文献1992 ]，这客户永远是最后的收货人，以及费用总是一个外部变量。

近年来，由于物流成本在企业的重要性日益增加，有专家首先研究物流的作业方法进行了实用分析[ pohlen和隆德，1994；1996；Lalonde金特，拉兰德和pohlen，1996 ]。

与ABC的物流部门实施的主要优点和困难是几乎相同如前所述。

实施物流ABC模型的方法在任何ABC模型的第一步是让公司和员工进行的活动有很好的理解。

因此，有必要遵守所有的仓库和运输业务开展的活动，与员工紧密合作，制定出开展的各种活动所花费的时间。

这是除其他外，如面试经理和员工的数据收集方法之一。

在分析活动，有必要，不仅确定谁执行他们的人，但确定哪些人全职工作或兼职的这些活动。

如前所示，这是很重要的，以确定对每个活动的最相关的成本动因。

一个很好的指引，选择成本动因最能准确反映执行活动的费用是要求谁做什么工作，会增加或减少，以做好本职工作所需的时间和精力的人。

所以建议在文学[希克斯，1992]，对于该模型正确的支持是一个电子表格。

这种模式应该通过将多个工作表，让发货人的成本作为最终结果，该公司产生了整体成本，并且委托人盈利能力，以及对使用容量的方向的分析。

这些工作不需要复杂的数学计算，并且可以通过避免过度使用高级别电子表格函数来构建。

出于这个原因，发明出了维修模式，以及它的发展由于未来的需要或业务是很简便。

在描述这些工作表，电子表格是必要的，包含的结果，因此自动生成的工作表，其中数据应引入和工作表之间的区别。

重要的是，含有结果的工作表被保护，以避免在该公式中的任何不希望的变化。

这会导致缺乏在模型的一致性Activity-Based Costing Methodology for Third-PartyLogistics CompaniesCARLES GRIFUL – MIQUELAThis paper will analyze the main costs that third-party logistics companies are facing and develops an activity-based costing methodology useful for this kind of company. It will examine the most important activities carried out by third-party distributors in both warehousing and transporting activities. However, the focus is mainly on the activity of distributing the product to the final receiver when this final receiver is not the customer of the third-party logistics company. (JEL MI O) IntroductionIn the last decade, development of third-party logistics companies has been very important. There are several reasons for such development, the most important being the trend to concentrate in the core business by manufacturing companies and new technological advances, In this context, conventional approaches to costing might generate distorted information, This can result in making wrong decisions. When companies realize this potential danger, the use of activity-based costing (ABC) methodologies increases within third-party logistics.Costing Methodology: Definition of the Cost Model and Critique of theConventional Approach Definition of the Cost Model It is first necessary to define what a cost model is. This can be done through analysis of the main functions that any cost model should perform [Kaplan and Cooper, 1998]:1) valuation of inventory and measurement of the cost of goods and services sold for financial purposes;2) estimation of the cost of activities, products, services, and customers;3) provide economic feedback to managers and staff in general about processefficiency.From this definition, a cost model might be analyzed as the tool that companies use in order to have a proper understanding about the cost to run their businesses. One of the purposes of a cost model is to gather and analyze data generated in the company in order to gain useful information for making decisions.model may be evaluated depending on its capacity to generate the right information to make the right managerial decisions. Evolution of Cost Models The evolution of cost systems has not been a linear and continuous process [Johnson and Kaplan, 1987]. Indeed, by the 1920s, companies had developed almost all the management accounting procedures that have been used up to the present day. Furthermore, between 1925 and 1980, virtually no new ideas have affected the design and use of cost management systems. The same concepts always appear: break-even analysis, cost-volume-profit analysis, direct costing, and fixed and variable cost estimates. The idea that conventional accounts are only finance oriented and simply describe historical inputs is shared among other authors of costing methodology [Bellis- Jones and Develin, 1995].Problems with Conventional ApproachesAs a result of the described evolution of cost models, the situation at the beginning of the 1980s was that the actual management accounting systems provided few benefits to organizations. Normally, the reported information not only inhibited good decision making by managers, but actually encourages bad decisions [Johnson and Kaplan, 1987]. The main reason was the use of an obsolete tool in an extremely different and more complex and competitive environment. The main problem that conventional cost models faced was the allocation of overhead by products on the basis of either direct labor or machine hour content in the manufacturing environment. This problem was growing at the same time that direct labor and machine hour contents of many products and services fell, while overhead costs increased. Conventional costing ignores important differences between products and services, markets, and customers, which incur different overhead costs. This was the starting point in carefully analyzing the conventional cost models and in criticizing thembecause of their uselessness in accurately explaining the cost of products. Lately, the fact that the same issues apply to the service sector has been noticed. Traditional methods of cost accounting showed some other weaknesses [Bellis-Jones and Develin, 1995]. That is, companies do not know whether their products or services are profitable and they cannot distinguish profitable from unprofitable customers. In addition, traditional methods focus on the short term at the expense of the long term.A Description of ABC MethodologyThe problems that conventional costing methodologies raised were the main reason for developing a new theoretical approach to this subject. Johnson and Kaplan are considered the inventors of ABC, although they do not use this terminology at the beginning of their studies [Johnson and Kaplan, 1987]. The first time the concept of ABC appears isin a later article [Cooper and Kaplan, 1988]. The analysis of cost and profitability of individual products, services, and customers represents a critical issue that companies were concerned with and one where ABC tries to help.The primary focus was to ask what is important for the organization, and what information is needed for management planning and control functions. Finally, useful information for managerial purposes should not be extracted only from a system designed primarily to satisfy external reporting and auditing requirements (financial information). It is necessary to design systems consistent with the technology of the organization, its product strategy, and its organizational structure. Definition of ABCIn literature there are several definitions of ABC. The definition here shows theABC philosophy [Hicks, 1992] briefly and clearly:"Activity-based costing is a cost accounting concept based on the premisethat products (and/or services) require an organization to perform activities and that those activities require an organization to incur costs. In activity-based costing, systems are designed so that any costs that cannot be attributed directly to a product, flow into the activities that make them necessary. The cost of each activity then flows to the product(s) that make the activity necessary based on their respective consumption of that activity."Main Differences Between Conventional Cost Models and ABC The most important difference between conventional cost models and ABC is the treatment of non-volume-related overhead costs. The use of direct labor-based overhead allocation methods were appropriate in the past when direct labor was the principal component of manufacturing cost, but not today. In the ABC approach, many overheads are related to specific activities to avoid distortions in product and service costs.Another difference is the treatment of unused capacity. ABC describes resourcesthat are used by activities, but conventional accounts describe resources that are supplied. The difference between the two is excess capacity. If excess capacity is allocated to products, services, or customers, there is risk of a "dead spiral," as defined byBellis-Jones and Develin [1995]. This means that the company should be awareof which costs their customers really generate and not allocate the excess of capacity to avoid the risk of overpricing its products or services.Advantages and Disadvantages of the ABC Approach Implementation The main steps to implement this costing approach are:1) identify and define relevant activities carried out in the company;2) identify major elements of cost, which can be viewed as the line items on a budget or as accounts included in the expense ledger;3) determine relationships between activities and costs;4) identify cost drivers to assign costs to activities and activities to cost objectives (products, services, or customers), based on the usage of the activity;5) plan a cost accumulation model;6) gather the necessary data to drive the cost accumulation model, keeping in mind that the goal is accuracy, not precision; 136 IAER: FEBRUARY 2001, VOL. 7, NO. 17) establish the cost accumulation model to simulate the organization's cost structure;8) determine crucial success factors;9) evaluate activity effectiveness and efficiency.Advantages and Benefits of the ABC ApproachSeveral authors have described the main advantages and benefits of using ABC [Innesand Mitchell, 1990; Bellis-Jones and Develin, 1995; Malmi, 1997]. The most important are as follows:1) ABC provides more accurate product and service costing, particularly where non- volume-related overheads are significant.2) By using ABC, it is possible to analyze costs by areas of managerial responsibility and customers. ABC helps to recognize the way in which customers directly affect the cost structure of the business and therefore helps to analyze customer profitability.3) ABC provides a better understanding of cost behavior as well as identifying the costs of complexity, variety, and change inherent in both the kind of service offered and customer-specific requirements.4) ABC focuses on the activities that add value, which are those activities that create value from the customer's point of view. On the other hand, thecompany should focus on those non-value-added activities and try to eliminate them, although some of the non-value-added activities are necessary to enable value-adding activities to occur.5) ABC is useful in performing capacity analysis. ABC measures the costs of resources used rather than the costs of resources supplied, the difference being excess capacity. It would be wrong to allocate unused capacity to the customers. To perform this analysis, the use of practical capacity is suggested, which meansthe capacity reflecting the maximum level at which the organization can operate efficiently.6)ABC reduces uncertainty and provides a more solid basis for strategicdecisions.Therefore, the success of ABC might not depend only on the results of the analysis, but on its ability to provide a correct diagnosis of the company's situation. Disadvantages and Problems of the ABC Approach The disadvantages extracted from a study based on the answers of several companies after one year of using ABC [Cobb et al., 1992] regarded the amount of work involved, difficulties in collecting accurate data, and the fact that cost management was difficult because several activities cross department boundaries. Additionally, implementation is very time consuming, requiring not only gathering and processing of data, but also interpreting the results. Even though all of the former problems have been overcomewith the development of ABC methodology and the increase in using ABC models by GRIFUL-MIQUELA: COSTING METHODOLOGY 137 companies in different manufacturing and service industries, it is always necessary to be aware of these problems when developing such a model. ABC for Logistics Even though literature mentions that ABC applies to all types of business organizations in the service industry, including warehousing and distribution providers [Hicks, 1992], the author could not specifically find the case of a third-party logistics provider as far as the transport operations are concerned. The main issue is to properly allocate the transport operations costs to the consignors, which are the real customers of the company. Furthermore, in the literature about transportation costs [Sussams, 1992], the customer is always the final consignee, and the costs are always an external variable. In recent years and because of the increasing importance of logistics costs within companies, the first studies analyzing the utility of the activity-based approach on logistics were undertaken [Pohlen and LaLonde, 1994; LaLonde and Ginter, 1996; LaLonde and Pohlen, 1996]. The main benefits and difficulties related to the implementation of ABC for logistics departments are almost the same as those described earlier.Methodology for Implementing an ABC Model for LogisticsThe first step in any ABC model is to get a good understanding of the company and the activities performed by its staff. Therefore, it is necessary to observe all the activities carried out in the warehouse and transport operations, working closely with staff, to work out the times spent in carrying out the various activities. This is one of the data collection methods among others such as interviewing managers and staff. When analyzing activities, it is necessary to not only identify the people who perform them, but identify which people work full- orpart-time on these activities. As seen before, it is very important to identify the most relevant cost drivers for each activity. A good guideline for selecting the cost drivers that most accurately reflect the cost of performing an activity is to ask the people who do that work what would increase or decrease the time and effort required to do their job. It is recommended in literature [Hicks, 1992] that the right support for the model is a spreadsheet. This model should be built by linking several worksheets that give as final results, the consignor cost, the company overall cost incurred, and the consignor profitability analysis, as well as an orientation about the used capacity. These worksheets require no complex mathematical calculations and can be built by avoiding an excessive use of high-level spreadsheet functions. For that reason, maintenance of the model as well as its development due to future requirements or changes in the business is very straightforward.。