物流成本和控制外文翻译（可编辑）

物流成本和控制外文翻译外文翻译原文LOGISTICSCOSTSANDCONTROLLINGMATERIALSOURCESPRINGERVERLAG2009AUTHORTIMMGUDEHUS,HERBERTKOTZLOGISTICCOSTSANDCONTROLLINGABSTRACTLOGISTICCOSTSAREDEFINEDDIFFERENTLYINCOMPANIESINMANYCASES,THEREPORTEDLOGISTICCOSTSOFCOMPANIESEVENWITHINTHESAMEBUSINESSDIFFERMORETHANJUSTIFIEDBYTHEIROPERATIONSSOMECOMPANIESDONOTCOUNTINTERESTANDDEPRECIATIONONINVENTORIESASLOGISTICCOSTSOTHERSINCLUDETHEDISTRIBUTIONCOSTSOFTHEIRSUPPLIERSORTHEPURCHASINGCOSTSINSOMECASES,EVENTHEPURCHASEVALUEOFTHEPROCUREDGOODSISINCLUDEDINTHELOGISTICCOSTSBAUMGARTENETAL1993GUDEHUSANDKOTZAB2004WEBER2002LOGISTICCOSTSAREDEFINEDDIFFERENTLYINCOMPANIESINMANYCASES,THEREPORTEDLOGISTICCOSTSOFCOMPANIESEVENWITHINTHESAMEBUSINESSDIFFERMORETHANJUSTIFIEDBYTHEIROPERATIONSSOMECOMPANIESDONOTCOUNTINTERESTANDDEPRECIATIONONINVENTORIESASLOGISTICCOSTSOTHERSINCLUDETHEDISTRIBUTIONCOSTSOFTHEIRSUPPLIERSORTHEPURCHASINGCOSTSINSOMECASES,EVENTHEPURCHASEVALUEOFTHEPROCUREDGOODSISINCLUDEDINTHELOGISTICCOSTSBAUMGARTENETAL1993GUDEHUSANDKOTZAB2004WEBER2002ANOTHERPROBLEM,WHICHARISESNOTONLYINLOGISTICS,ISCOSTINGANDPRICINGOFINTANGIBLEGOODSINTANGIBLEGOODS,SUCHASLOGISTICSERVICES,PROVIDEIMMEDIATEUTILITYANDAREGENERALLYNOTSTORABLETHEREFORE,THECONVENTIONALMETHODSOFACCOUNTING,COSTINGANDPRICING,WHICHHAVEBEENDEVELOPEDFORTANGIBLEGOODS,AREOFLIMITEDVALUEFORLOGISTICSCOOPER1992HORVTH1999JOHNSON1987MOREAPPROPRIATEFORTHECALCULATIONOFPERFORMANCECOSTSAREPROCESSRELATEDCOSTACCOUNTINGANDACTIVITYBASEDCOSTINGHOWEVER,INLOGISTICSASWELLASINOTHERAREASOFBUSINESS,THEDEFINITIONANDCALCULATIONOFPROCESSCOSTSDIFFERSBRAGG2001HICKS2002HORVTH1999POHLENANDLALONDE1994POIST1974THISHOLDSESPECIALLYFORTHEPERFORMANCECOSTSOFMULTIFUNCTIONALLOGISTICSYSTEMS,FORPRICINGOFINTEGRATEDPERFORMANCESANDFORTHECONSIDERATIONOFFIXEDCOSTSASLONGASTHEYAREDEFINED,MEASUREDANDCALCULATEDDIFFERENTLY,LOGISTICCOSTS,COSTRATESANDPRICESCANNOTBECOMPAREDANYBENCHMARKINGBASEDONSUCHDOUBTFULINDICATORSISMISLEADINGSEESECT45HENCE,REPORTEDMARKETVOLUMESANDMARKETSHARESOFLOGISTICSAREATBESTEDUCATEDGUESSESBAUMGARTENETAL1993KILLEANDKLAUS2007MLLERSTEINFAHRT1998THESITUATIONINLOGISTICCONTROLLINGANDSUPPLYCHAINCONTROLLINGISEVENWORSECOOPERANDKAPLAN1998MANRODTETAL1999SEURING2006ONLYAMINORITYOFCOMPANIESRECORDSANDMONITORSLOGISTICCOSTSSEPARATELYANDCONTINUOUSLYWEBER2002WHEREASININDUSTRYTHETOTALLOGISTICCOSTSRANGEBETWEEN5AND15OFTURNOVER,INTRADECOMPANIESTHEYMAKEUPBETWEEN10AND25OFTURNOVERBAUMGARTENETAL1993GUDEHUS1999/2007FORRETAILERS,LOGISTICCOSTSCANUSEUPMORETHANONETHIRDOFTHEPROFITMARGINDESPITETHIS,ITISSTILLTHEEXCEPTIONFORRETAILERSTORECORDANDMONITORTHELOGISTICCOSTSFROMTHERAMPOFTHESUPPLIERSTOTHEPOINTOFSALESLOGISTICCONTROLLINGDOESNOTONLYINCLUDECALCULATION,BUDGETINGANDRECORDINGOFCOSTS,BUTALSOTHEMONITORINGOFPERFORMANCEANDQUALITYCONTROLLINGSHOULDCONSULTMANAGEMENTINTHEPLANNING,SETUPANDOPERATIONOFOPTIMALSYSTEMSTOENABLETHIS,ITHASTODETERMINEANDSPECIFYFORIMPROVEMENTSINSERVICE,PERFORMANCE,QUALITY,ANDCOSTSCOOPER1992DARKOW2001HORVTH1999JOHNSON1987WEBERETAL1993,2002WHEREANDWITHWHATACCURACYCOSTS,PERFORMANCESANDQUALITYSHOULDBERECORDEDANDMONITOREDDEPENDSONTHECONTRIBUTIONOFLOGISTICSTOTHEVALUECREATION,ONTHECORECOMPETENCIESANDOBJECTIVESOFTHECOMPANY,ANDONCURRENTPROJECTSINLOGISTICCONTROLLING,ASINOTHERAREAS,LESSISMOREITISBETTERTOCONTROLASMALLNUMBEROFMEANINGFULKEYPERFORMANCEINDICATORSKPIWITHADEQUATEACCURACYINLONGERTIMESPANS,THANTOMONITORALLPOSSIBLEPERFORMANCE,QUALITYANDCOSTDATAWITHHIGHPRECISIONPERMANENTLYWITHOUTKNOWINGTHEDEMANDFORTHESEINFORMATIONMANRODTETAL1999FORCONTROLLING,NOTTHEPRECISIONOFTHEPERFORMANCEANDCOSTDATA,BUTTHEIRPRACTICALUSEANDAPPLICATIONAREDECISIVEINTHISCHAPTER,THELOGISTICCOSTSARECONSISTENTLYDEFINED,THEFUNDAMENTALISSUESOFLOGISTICCOSTINGAREPRESENTED,ANDPRACTICABLEMETHODSFORTHECALCULATIONOFUSEDEPENDENTCOSTRATESAREDEVELOPEDTHISINCLUDESADISCUSSIONOFTHEFIXEDCOSTDILEMMAOFLOGISTICS,THERELATIONSHIPBETWEENLOGISTICCOSTSANDPERFORMANCERATESANDTHEMOSTEFFECTIVEOPTIONSFORREDUCINGLOGISTICCOSTSUSINGTHERESULTSOFTHISCHAPTER,INTHEFOLLOWINGCHAPTERCOSTBASEDPRICESANDPRICINGSYSTEMSFORLOGISTICPERFORMANCESANDSERVICESAREDERIVEDCOSTACCOUNTINGANDPERFORMANCECOSTINGCORRESPONDINGTOTHESTATIONARYORSTRUCTURALASPECTANDTOTHEDYNAMICORPROCESSASPECT,TWODIFFERENTTYPESOFACCOUNTINGARENECESSARYCOSTACCOUNTINGFORLONGERPERIODSKEEPSASTATIONARYPOINTOFVIEW,WHILEPERFORMANCECOSTINGFORSHORTERPERIODSREFLECTSTHEDYNAMICPERSPECTIVELOGISTICCOSTCALCULATIONASTHEGENERALCOSTCALCULATIONOFACOMPANY,THELOGISTICCOSTCALCULATIONCOMPRISESSTANDARDCOSTCALCULATION,ACCOMPANYINGCOSTCALCULATIONANDFINALCOSTCALCULATIONHORVTH1999WEBER2002WHEANDDRING2008STANDARDCOSTCALCULATIONSUBJECTSOFSTANDARDCOSTCALCULATIONORPLANNEDCOSTCALCULATIONARETHEFUTUREOPERATINGCOSTSFORANEXISTINGORAPLANNEDSYSTEMRESULTSARESTANDARDLOGISTICCOSTSANDTARGETPERFORMANCECOSTSSTANDARDCOSTCALCULATIONISNECESSARYFORINVESTMENTDECISIONS,FORPLANNINGSYSTEMS,PROCESSESANDPROJECTS,FORCOSTACCOUNTINGANDBENCHMARKINGOFFUTUREPERIODSANDFORTHECALCULATIONOFPRICESANDTARIFFSACCOMPANYINGCOSTCALCULATIONACCOMPANYINGCOSTCALCULATIONAIMSFORACONTINUOUSCONTROLOFALLCOSTSCAUSEDBYTHEEXECUTIONOFLOGISTICTASKSANDSERVICESDURINGTHECURRENTACCOUNTINGPERIODTHERESULTOFACCOMPANYINGCOSTCALCULATIONISINFORMATIONFORMANAGEMENTABOUTTHECURRENTCOSTSANDUTILIZATIONOFRESOURCESKNOWINGTHECOSTSANDTHEUTILIZATIONOFTHERESOURCESALLOWSINITIATINGAPPROPRIATEMEASURESFORREDUCINGCOSTS,ADAPTATIONOFRESOURCESANDIMPROVINGCAPACITYUTILIZATIONINDUETIMETHERESULTSOFTHEACCOMPANYINGCOSTCALCULATIONCANBEUSEDALSOFORINVOICINGANDCOMPENSATIONOFLOGISTICSERVICEPROVIDERS,IFCOSTSBASEDPRICESHAVEBEENAGREEDFINALCOSTCALCULATIONSUBJECTSOFFINALCOSTCALCULATIONORPOSTCALCULATIONARETHEOPERATINGCOSTSOFCLOSEDPERIODSINTHEPASTTHEREALLOGISTICCOSTSANDCOSTRATESCANBECOMPAREDWITHTHERESPECTIVETARGETVALUESANDBENCHMARKSTHISALLOWSCONCLUSIONSFORSTANDARDCOSTINGANDPRICINGMOSTIMPORTANTCAUSESFORDEVIATIONSOFREALCOSTSFROMTHETARGETVALUESINLOGISTICSARECOSTFACTORS,ESPECIALLYPERSONNELCOSTS,HAVEBEENPLANNED,ASSUMEDOREXPECTEDTOOHIGHORTOOLOWUTILIZATIONOFRESOURCES,SUCHASTRANSPORTMEANS,STORAGESYSTEMS,MACHINES,ANDPRODUCTIONFACILITIES,HASBEENPLANNEDOREXPECTEDFALSELYEMPTYRUNSOFTRANSPORTMEANSANDFILLINGDEGREESOFTRANSPORTANDLOADUNITSWEREINCORRECTLYPLANNEDTHEACTUALUTILIZATIONSTRUCTUREOFTHELOGISTICSYSTEMDIFFERSFROMTHEANTICIPATEDSTRUCTURETHEFIRSTTWOREASONSFORDIFFERENCESBETWEENREALANDTARGETCOSTSARENORMALLYCAUSEDBYTHEPLANNERANDTHEOPERATOROFALOGISTICSYSTEMATOOHIGHSHAREOFEMPTYRUNSANDBADUTILIZATIONOFSTORAGECAPACITIESISINMANYCASESALSOTHERESULTOFUNQUALIFIEDPLANNINGORPOORSCHEDULINGHOWEVER,THISCANBECAUSEDALSOBYAUSER,WHOCHANGEDTRANSPORTRELATIONS,DEMANDSTRUCTUREORSTOCKLEVELSANINSUFFICIENTUTILIZATIONCANALSOBEINITIATEDBYAWRONGDEMANDFORECASTORFALSEINFORMATIONFROMTHECUSTOMERSFORADEDICATEDLOGISTICSYSTEM,WHICHISUSEDFORALONGERPERIODOFTIMEBYONEORASMALLNUMBEROFCOMPANIESBASEDONINDIVIDUALCONTRACTS,THEUSERSMUSTBEARTHERISKOFCHANGINGDEMANDANDTHECOSTDIFFERENCESRESULTINGFROMADEVIATINGUTILIZATIONOFTHEREADYHELDRESOURCESFINALCOSTCALCULATIONFORDEDICATEDLOGISTICSYSTEMSCANBEUSEDFORTHEUTILIZATIONBASEDALLOCATIONOFSURPLUSESORADDITIONALCOSTSTOTHEDIFFERENTUSERSFORAMULTIUSERLOGISTICSYSTEM,WHERETASKSANDSERVICESAREOFFEREDONTHEMARKETANDUSEDONLYFORSHORTERPERIODSOFTIMEBYMANYDIFFERENTCUSTOMERS,THERISKFORCHANGINGDEMANDANDINSUFFICIENTUTILIZATIONISBORNBYTHELOGISTICSERVICEPROVIDERTHISRISKISCOMPENSATEDBYTHECHANCESFORHIGHERPROFITFROMBETTERUTILIZATIONORFAVORABLEDEMANDSTRUCTUREFURTHERMORE,THESERVICEPROVIDERCANINFLUENCETHEDEMANDBYHISSALESEFFORTSANDBYOFFERINGUTILIZATIONDEPENDENTPRICESFORMULTIUSERLOGISTICSYSTEMSTHESTRUCTUREANDUTILIZATIONRISKAREINCORPORATEDINTHEPRICESCOMPONENTSOFLOGISTICCOSTSTHETOTALLOGISTICCOSTSAREASUMOFSPECIFICLOGISTICCOSTS,ADDITIONALLOGISTICCOSTSANDADMINISTRATIVECOSTSSPECIFICLOGISTICCOSTSAREALLCOSTSOFAPERFORMANCESTATION,APROFITCENTERORACOMPANY,WHICHARECAUSEDBYEXECUTINGTHEGENUINEOPERATIVELOGISTICTASKSTRANSPORT,HANDLING,STORINGANDCOMMISSIONINGADDITIONALLOGISTICCOSTSARECAUSEDBYEXECUTINGADDITIONALOPERATIVETASKSWHICHAREDIRECTLYCONNECTEDWITHTHEGENUINELOGISTICTASKS,SUCHASPACKING,LABELING,LOADINGANDUNLOADING,QUALITYCONTROLORHANDLINGOFEMPTIESADMINISTRATIVELOGISTICCOSTSARECOSTSFORRELATEDADMINISTRATIVESERVICES,SUCHASSCHEDULING,QUALITYMANAGEMENTANDCONTROLLING,WHICHGOALONGWITHTHEEXECUTIONOFLOGISTICPERFORMANCESANDADDITIONALSERVICESCOSTSFORNONLOGISTICTASKS,SUCHASRESEARCHANDDEVELOPMENT,CONSTRUCTION,PRODUCTION,ASSEMBLING,MARKETING,SALESANDGENERALADMINISTRATION,ARENOTPARTOFTHELOGISTICCOSTSALSO,THECOSTSFORBUYINGANDPROCURINGMERCHANDISE,PARTS,MATERIALANDEQUIPMENTARENOTLOGISTICCOSTSASLONGASTHEYARENOTDIRECTLYCAUSEDBYTHEEXECUTIONOFLOGISTICTASKSANDRELATEDSERVICESFORINSTANCE,THECOSTSFORPACKINGSALESUNITSAREPRODUCTIONCOSTS,WHEREASTHECOSTSFORPACKINGMATERIAL,PALLETS,BINSANDLOADCARRIERSAREMATERIALCOSTSOFLOGISTICSWHENDESIGNINGANDOPTIMIZINGCOMPANYLOGISTICSASWELLASWHENSCHEDULINGORDERSANDINVENTORIES,ITISNECESSARYTOKEEPINMINDTHATMANYLOGISTICACTIVITIESALSOHAVEANEFFECTONNONLOGISTICCOSTSANDREVENUESTHEYINFLUENCESETUPCOSTS,OUTOFSTOCKCOSTS,DISRUPTIONCOSTSANDORDERINGCOSTSASWELLASPRICES,PROFITMARGINSANDTURNOVERHENCE,LOGISTICIANSALWAYSHAVETOBEARINMINDTHEECONOMICPRINCIPLELOGISTICACTIVITIESASALLOTHERACTIVITIESINTHECOMPANYSHOULDIMIZETHEDIFFERENCEBETWEENREVENUESANDCOSTSATLOWESTCAPITALINVESTMENTELEMENTSOFLOGISTICCOSTSPERSONNELCOSTSWAGESFORWORKERSANDSALARIESFOREMPLOYEESWITHLOGISTICRESPONSIBILITIES,INCLUDINGPERSONALTAXES,VACATION,ILLNESS,ABSENCE,ETCSPACEANDAREACOSTSDEPRECIATIONANDINTERESTFORTHEOWNEDASSETSANDBUILDINGS,RENTSANDLEASINGFEESFOREXTERNALBUILDINGS,HALLSANDAREAS,INCLUDINGRELATEDHEATING,CLIMATE,MAINTENANCEANDSURVEILLANCECOSTSROUTEANDNETWORKCOSTSDEPRECIATIONANDINTERESTFOROWNANDFEESFOREXTERNALDRIVEWAYS,ROUTES,ROADS,HIGHWAYS,RAILROADSANDTRANSSHIPMENTPOINTSCOSTSFORLOGISTICEQUIPMENTDEPRECIATION,INTERESTANDOPERATINGCOSTSFOROWNASWELLASRENTALFEESANDLEASINGCOSTSFOREXTERNALLOGISTICEQUIPMENTSUCHASRACKS,FORKLIFTS,TRANSPORTMEANS,CRANES,CONVEYORSANDHANDLINGEQUIPMENT,CONTROLSYSTEMSANDPROCESSCOMPUTERS,INCLUDINGTHEEQUIPMENTCAUSEDENERGY,CLEANING,REPAIRANDMAINTENANCECOSTSLOADCARRIERCOSTSDEPRECIATIONANDINTERESTFOROWNASWELLASRENTALFEESANDLEASINGCOSTSFOREXTERNALLOADCARRIERS,SUCHASPALLETS,BINS,BARRELS,RACKS,CASSETTESANDCONTAINERS,INCLUDINGTHECOSTSFORCLEANING,REPAIR,MAINTENANCEANDEMPTIESMANAGEMENTLOGISTICMATERIALCOSTSEXPENDITURESFORPACKINGMATERIAL,TRANSPORTPACKING,LOADSECURING,LABELSANDOTHERMATERIAL,WHICHISNEEDEDINORDERTOPERFORMLOGISTICTASKSANDSERVICESLOGISTICITCOSTSDEPRECIATION,INTERESTANDOPERATINGCOSTSFOROWNITSYSTEMSASWELLASCOSTSFOREXTERNALITSYSTEMSASFARASUSEDFORLOGISTICPURPOSESTHIRDPARTYLOGISTICEXPENSESFREIGHTS,RENTALFEESANDOTHEREXPENSESFORLOGISTICSERVICEPROVIDERSTAXES,DUTIESANDINSURANCEFEES,WHICHACCUMULATEDURINGTHEEXECUTIONOFLOGISTICTASKSANDSERVICES,ASFARASRELATEDTOLOGISTICPURPOSESPLANNINGANDPROJECTCOSTSDEPRECIATIONANDINTERESTONACTIVATEDEXPENSESFORPLANNING,PROJECTMANAGEMENTANDIMPLEMENTATIONACCUMULATEDUPTOTHESTARTOFTHEECONOMICUTILIZATIONOFALOGISTICSYSTEMINVENTORYHOLDINGCOSTSINTERESTANDWRITEOFFSONALLSTATIONARYANDMOVINGINVENTORIES,INSTOCKS,ONBUFFERPLACESANDINTRANSPORTINSOMECOMPANIESTHEINVENTORYHOLDINGCOSTSINCLUDEONLYTHEINTERESTCAUSEDBYTHECAPITALCOMMITMENTOBSOLESCENCECOSTSASWELLASWRITEOFFSDUETONONMARKETABILITY,DETERIORATIONORSTOCKDECLINEAREOFTENNEGLECTEDHOWEVER,THEWRITEOFFSONINVENTORIESOFFASHION,PERISHABLE,HIGHVALUEORELECTRONICGOODSCANBEASHIGHASOREVENHIGHERTHANTHEINTEREST译文物流成本和控制资料来源SPRINGERVERLAG2009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BAUMGARTENETAL1993GUDEHUSANDKOTZAB2004WEBER2002。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COOPER1992HORVTH1999JOHNSON1987。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。RAGG2001HICKS2002HORVTH1999POHLENANDLALONDE1994POIST1974。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。BAUMGARTENETAL1993KILLEANDKLAUS2007MLLERSTEINFAHRT1998。更为糟糕的是物流的局部控制和供应链控制1COOPERANDKAPLAN1998MANRODTETAL1999SEURING2006。只有少数公司不断地记录和监控物流成本。WEBER2002。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。BAUMGARTENETAL1993GUDEHUS1999/2007。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。COOPER1992DARKOW2001HORVTH1999JOHNSON1987WEBERETAL1993,2002。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MANRODTETAL1999。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。运输工具空载,运输车载和装载单元没有正确的计划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划与执行之间真实成本差异的原因。过多的空载环运和对车辆存储能力的不良的利用是在许多情况下也是不合格计划或错误的调度得结果。然而,这可能是仅仅是由于一个用户想要改变运输关系,需求结构或库存水平所引起。一个错误的需求预测或错误信息也足以引起一个不良的资源利用效率。一个专门的物流系统,主要