物流成本和控制外文翻译-毕业论文用完美版本.doc

外文翻译原文Logistics costs and controllingMaterialSource:Springer-Verlag 2009Author:TimmGudehus，HerbertKotzLogistic 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; Horvth 1999; Johnson 1987). More appropriate for the calculation of performance costs are process-related cost accounting and activity based costing. However, in logistics as well as in other areas of business, the definition and calculation of process costs differs (Bragg 2001; Hicks 2002; Horvth 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; Mller-Steinfahrt 1998). The situation in logistic controlling and supply chain controlling is even worse (Cooper and Kaplan 1998; Manrodt et al. 1999; Seuring 2006). Only a minority of companies records and monitors logistic costs separately and continuously (Weber 2002). Whereas in industry the total logistic costs range between 5 and 15% of turnover, in trade companies they make up between 10 and 25% of turnover (Baumgarten et al. 1993; Gudehus 1999/2007). For retailers, logistic costs can use up more than one third of the profit margin. Despite this, it is still the exception for retailers to record and monitor the logistic costs from the ramp of the suppliers to the point of sales. Logistic controlling does not only include calculation, budgeting and recording of costs, but also the monitoring of performance and quality. Controlling should consult management in the planning, set up and operation of optimal systems. To enable this, it has to determine and specify for improvements in service, performance, quality, and costs (Cooper 1992; Darkow 2001; Horvth 1999; Johnson 1987; Weber et al. 1993, 2002). Where and with what accuracy costs, performances and quality should be recorded and monitored depends on the contribution of logistics to the value creation, on the core competencies and objectives of the company, and on current projects. In logistic controlling, as in other areas, less is more: it is better to control a small number of meaningful key performance indicators (KPI) with adequate accuracy in longer time spans, than to monitor all possible performance, quality and cost data with high precision permanently without knowing the demand for these information (Manrodt et al. 1999). For controlling, not the precision of the performance and cost data, but their practical use and application are decisive. In this chapter, the logistic costs are consistently defined, the fundamental issues of logistic costing are presented, and practicable methods for the calculation of use dependent cost rates are developed. This includes a discussion of the fixed-cost dilemma of logistics, the relationship between logistic costs and performance rates and the most effective options for reducing logistic costs. Using the results of this chapter, in the following chapter cost-based prices and pricing systems for logistic performances and services are derived. Cost Accounting and Performance CostingCorresponding to the stationary or structural aspect and to the dynamic or process aspect, two different types of accounting are necessary. Cost accounting for longer periods keeps a stationary point of view, while performance costing for shorter periods reflects the dynamic perspective. Logistic Cost Calculation As the general cost calculation of a company, the logistic cost calculation comprises standard cost calculation, accompanying cost calculation and final cost calculation (Horvth 1999; Weber 2002; Whe and Dring 2008). Standard Cost Calculation Subjects 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 Calculation Accompanying 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 Calculation Subjects 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: l Cost factors, especially personnel costs, have been planned, assumed or expected too high or too low.l Utilization of resources, such as transport means, storage systems, machines, and production facilities, has been planned or expected falsely.l Empty runs of transport means and filling degrees of transport and load units were incorrectly planned.l The actual utilization structure of the logistic system differs from the anticipated 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 prices Components of Logistic Costs The total logistic costs are a sum of specific logistic costs, additional logistic costs and administrative costs: l Specific logistic costs are all costs of a performance station, a profit center or a company, which are caused by executing the genuine operative logistic tasks transport, handling, storing and commissioning.l Additional logistic costs are caused by executing additional operative tasks which are directly connected with the genuine logistic tasks, such as packing, labeling, loading and unloading, quality control or handling of empties.l Administrative logistic costs are costs for related administrative services, such as scheduling, quality management and controlling, which go along with 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 l Personnel costs: wages for workers and salaries for employees with logistic responsibilities, including personal taxes, vacation, illness, absence, etc.l Space and area costs: Depreciation and interest for the owned assets and buildings, rents and leasing fees for external buildings, halls and areas, including related heating, climate, maintenance and surveillance costs.l Route and network costs: Depreciation and interest for own and fees for external driveways, routes, roads, highways, railroads and transshipment pointsl Costs for logistic equipment: Depreciation, interest and operating costs for own as well as rental fees and leasing costs for external logistic equipment such as racks, forklifts, transport means, cranes, conveyors and handling equipment, control systems and process computers, including the equipment-caused energy, cleaning, repair and maintenance costs.l Load carrier costs: Depreciation and interest for own as well as rental fees and 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.l Logistic material costs: Expenditures for packing material, transport packing, load securing, labels and other material, which is needed in order to perform logistic tasks and services.l Logistic IT-costs: Depreciation, interest and operating costs for own IT-systems as well as costs for external IT-systems as far as used for logistic purposes.l Third party logistic expenses: Freights, rental fees and other expenses for logistic service providers.l Taxes, duties and insurance fees, which accumulate during the execution of logistic tasks and services, as far as related to logistic purposes.l Planning and project costs: Depreciation and interest on activated expenses for planning, project management and implementation accumulated up to the start of the economic utilization of a logistic system.l Inventory holding costs: Interest and write offs on all stationary and moving inventories, in stocks, on buffer places and in transport. In some companies the inventory holding costs include only the interest caused by the capital commitment. Obsolescence costs as well as write-offs due to non-marketability, deterioration or stock decline are often neglected. However, the write-offs on inventories of fashion, perishable, high value or electronic goods can be as high as or even higher than the interest. 译文物流成本和控制资料来源: Springer-Verlag 2009 作者：TimmGudehus，HerbertKotzab物流成本定义在不同公司是不同的。在许多情况下, 公司体报的物流成本在不同业务运作都不统一。一些公司并并没有吧资产折旧摊销和库存计入物流成本。其他的包括分销成本的供应商或采购成本。在某些情况下,甚至把采购货物计入物流成本Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002)。另一个问题不仅出现在物流，是定价无形的资产的问题。无形的产品,如物流服务,提供直接的效用一般无法储存。因此,传统的方法会计成本和定价措施,已经标示了实物的成本,却是物流成本揭示的限制(Cooper 1992; Horvth 1999; Johnson 1987)。更适合核算性能成本的方法是进行作业进程相关成本统计和作业成本核算。然而,在物流也是商务的另一个领域、计算与定义成本的方式不同。(ragg 2001; Hicks 2002; Horvth 1999; Pohlen and LaLonde 1994; Poist 1974)。这个道理,对服务的成本定价问题，多功能物流系统的综合性能和固定成本的决策来说有特别的意义。只要定义，计算与实测不同,物流成本,成本率和价格就不能做比较。任何建立在这样的误导指标上的基准是值得怀疑的。因此,市场报告及市场份额报道物流是最好的参考依据。（Baumgarten et al. 1993; Kille and Klaus 2007; Mller-Steinfahrt 1998）。更为糟糕的是物流的局部控制和供应链控制 (1 Cooper and Kaplan 1998; Manrodt et al. 1999; Seuring 2006)。只有少数公司不断地记录和监控物流成本。(Weber 2002)。而在物流产业的全方位的物流成本的5和15%之间的范围流动,在贸易公司,它们则在10到25%之间流动。(Baumgarten et al. 1993; Gudehus 1999/2007)。对零售商来说、物流成本的消耗可以超过1 / 3的利润。尽管如此,它仍是,零售商记录并监控物流成本和供应商销售的特例。物流控制不仅包括计算、预算和记录成本,也包括监测的服务的表现和质量。控制应该参考管理规划,建立和运行最佳系统。为了达到这样的目标,它应该持续确定及改进服务，表现，质量与成本。 (Cooper 1992; Darkow 2001; Horvth 1999; Johnson 1987; Weber et al. 1993, 2002)。在什么地方的精确成本、性能和质量应该被记录和监测取决于物流的价值,创造核心竞争力以及公司在当前的目标项目。在物流管理控制领域,就像在其他领域,少即是多:最好控制少量的意义在于关键绩效指标(KPI)具有足够的精度,在更长的时间范围监控所有可能的高性能、高质量和成本数据精度永远高于不知道需要这些信息(Manrodt et al. 1999)。控制,不是精确的性能和成本数据,而是他们的实用性和果断的应用。在这一章中,物流成本不断地定义,物流成本的基本问题出现,并提出了法依赖使用成本率的计算开发的可行的方法。这包括对物流的固定成本困境的讨论，物流成本和绩效利率的关系和最有效降低物流成本的方法选择。成本会计和性能成本对应于平稳或结构方面与动态或过程方面,两种不同的会计核算方式都是是必要的。成本核算进行长时间保持一个固定的观点，,成性能成本表现了在较短时间所发生的动态,表演反映了动态活性的透视。物流成本计算一般来说，对于一家公司来说,物流成本计算应有由标准成本核算,伴随着成本的核算和最终成本计算组成标准成本计算标准成本核算科目或者计划成本计算是未来的现有或运营成本计划系统的未来计算。结果是物流成本标准和性能表现成本。标准成本核算对于投资决策是必须的，对于规划体系、流程和计划来说,对于未来的价格和关税周期基准成本核算来说也是必须的。伴随成本核算伴随着连续成本核算的目标是控制当前会计期间所有增加造成的物流任务的实施和服务的支出。伴随成本核算的结果是对现有资源利用成本的管理信息。知道成本和现有的资源利用是的有效降低成本途径的开始，是在适当的时间调整利用企业资源使之适用于并提高产能利用率。这样伴随成本的计算的结果是可使物流服务企业基于成本的价格制定可以实行。最终成本计算最终的成本核算科目计算是在一个会计期最终结束时执行的。真正的物流成本和成本费用可以与各自的目标与价值和标准比较。这允许进行标准成本和价格的决策。在物流领域，使真实物流成本偏离的主要原应有：l 成本因素,尤其是人力成本, 已经计划或预期设置得过高或过低l 资源利用,例如运输工具、存储系统、机器和生产设施,已计划或预期错误。l 运输工具空载,运输车载和装载单元没有正确的计划l 实际运用的物流系统的结构不同于预期的结构。前两个差异原因,通常是引起物流系统计