物流成本和控制外文翻译-毕业论文用完美版本

外文翻译原文LogisticscostsandcontrollingMaterialSource:Springer-Verlag2009Author:TimmGudehus，HerbertKotzLogisticCostsandControllingAbstractLogisticcostsaredefineddifferentlyincompanies.Inmanycases,thereportedlogisticcostsofcompaniesevenwithinthesamebusinessdiffermorethanjustifiedbytheiroperations.Somecompaniesdonotcountinterestanddepreciationoninventoriesaslogisticcosts.Othersincludethedistributioncostsoftheirsuppliersorthepurchasingcosts.Insomecases,eventhepurchasevalueoftheprocuredgoodsisincludedinthelogisticcosts(Baumgartenetal.1993;GudehusandKotzab2004;Weber2002).Logisticcostsaredefineddifferentlyincompanies.Inmanycases,thereportedlogisticcostsofcompaniesevenwithinthesamebusinessdiffermorethanjustifiedbytheiroperations.Somecompaniesdonotcountinterestanddepreciationoninventoriesaslogisticcosts.Othersincludethedistributioncostsoftheirsuppliersorthepurchasingcosts.Insomecases,eventhepurchasevalueoftheprocuredgoodsisincludedinthelogisticcosts(Baumgartenetal.1993;GudehusandKotzab2004;Weber2002).Anotherproblem,whicharisesnotonlyinlogistics,iscostingandpricingofintangiblegoods.Intangiblegoods,suchaslogisticservices,provideimmediateutilityandaregenerallynotstorable.Therefore,theconventionalmethodsofaccounting,costingandpricing,whichhavebeendevelopedfortangiblegoods,areoflimitedvalueforlogistics(Cooper1992;Horvàth1999;Johnson1987).Moreappropriateforthecalculationofperformancecostsareprocess-relatedcostaccountingandactivitybasedcosting.However,inlogisticsaswellasinotherareasofbusiness,thedefinitionandcalculationofprocesscostsdiffers(Bragg2001;Hicks2002;Horvàth1999;PohlenandLaLonde1994;Poist1974).Thisholdsespeciallyfortheperformancecostsofmultifunctionallogisticsystems,forpricingofintegratedperformancesandfortheconsiderationoffixedcosts.Aslongastheyaredefined,measuredandcalculateddifferently,logisticcosts,costratesandpricescannotbecompared.Anybenchmarkingbasedonsuchdoubtfulindicatorsismisleading(seeSect.4.5).Hence,reportedmarketvolumesandmarketsharesoflogisticsareatbesteducatedguesses(Baumgartenetal.1993;KilleandKlaus2007;Müller-Steinfahrt1998).Thesituationinlogisticcontrollingandsupplychaincontrollingisevenworse(CooperandKaplan1998;Manrodtetal.1999;Seuring2006).Onlyaminorityofcompaniesrecordsandmonitorslogisticcostsseparatelyandcontinuously(Weber2002).Whereasinindustrythetotallogisticcostsrangebetween5and15%ofturnover,intradecompaniestheymakeupbetween10and25%ofturnover(Baumgartenetal.1993;Gudehus1999/2007).Forretailers,logisticcostscanuseupmorethanonethirdoftheprofitmargin.Despitethis,itisstilltheexceptionforretailerstorecordandmonitorthelogisticcostsfromtherampofthesupplierstothepointofsales.Logisticcontrollingdoesnotonlyincludecalculation,budgetingandrecordingofcosts,butalsothemonitoringofperformanceandquality.Controllingshouldconsultmanagementintheplanning,setupandoperationofoptimalsystems.Toenablethis,ithastodetermineandspecifyforimprovementsinservice,performance,quality,andcosts(Cooper1992;Darkow2001;Horvàth1999;Johnson1987;Weberetal.1993,2002).Whereandwithwhataccuracycosts,performancesandqualityshouldberecordedandmonitoreddependsonthecontributionoflogisticstothevaluecreation,onthecorecompetenciesandobjectivesofthecompany,andoncurrentprojects.Inlogisticcontrolling,asinotherareas,lessismore:itisbettertocontrolasmallnumberofmeaningfulkeyperformanceindicators(KPI)withadequateaccuracyinlongertimespans,thantomonitorallpossibleperformance,qualityandcostdatawithhighprecisionpermanentlywithoutknowingthedemandfortheseinformation(Manrodtetal.1999).Forcontrolling,nottheprecisionoftheperformanceandcostdata,buttheirpracticaluseandapplicationaredecisive.Inthischapter,thelogisticcostsareconsistentlydefined,thefundamentalissuesoflogisticcostingarepresented,andpracticablemethodsforthecalculationofusedependentcostratesaredeveloped.Thisincludesadiscussionofthefixed-costdilemmaoflogistics,therelationshipbetweenlogisticcostsandperformanceratesandthemosteffectiveoptionsforreducinglogisticcosts.Usingtheresultsofthischapter,inthefollowingchaptercost-basedpricesandpricingsystemsforlogisticperformancesandservicesarederived.CostAccountingandPerformanceCostingCorrespondingtothestationaryorstructuralaspectandtothedynamicorprocessaspect,twodifferenttypesofaccountingarenecessary.Costaccountingforlongerperiodskeepsastationarypointofview,whileperformancecostingforshorterperiodsreflectsthedynamicperspective.LogisticCostCalculationAsthegeneralcostcalculationofacompany,thelogisticcostcalculationcomprisesstandardcostcalculation,accompanyingcostcalculationandfinalcostcalculation(Horváth1999;Weber2002;WöheandDöring2008).StandardCostCalculationSubjectsofstandardcostcalculationorplannedcostcalculationarethefutureoperatingcostsforanexistingoraplannedsystem.Resultsarestandardlogisticcostsandtargetperformancecosts.Standardcostcalculationisnecessaryforinvestmentdecisions,forplanningsystems,processesandprojects,forcostaccountingandbenchmarkingoffutureperiodsandforthecalculationofpricesandtariffs.AccompanyingCostCalculationAccompanyingcostcalculationaimsforaco