第三方物流企业的作业成本法外文翻译.docx
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第三方物流企业的作业成本法外文翻译.docx
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第三方物流企业的作业成本法外文翻译
第三方物流企业的作业成本法【外文翻译】
本科毕业论文(设计)
外文翻译
外文出处InternationalAdvancesinEconomicResearch,2001,7
(1):
133-146.
外文作者CarlesGríful-Miquela
原文:
Activity-BasedCostingMethodologyforThird-PartyLogistics
Companies
Thispaperwillanalyzethemaincoststhatthird-partylogisticscompaniesarefacinganddevelopsanactivity-basedcostingmethodologyusefulforthiskindofcompany.Itwillexaminethemostimportantactivitiescarriedoutbythird-partydistributorsinbothwarehousingandtransportingactivities.However,thefocusismainlyontheactivityofdistributingtheproducttothefinalreceiverwhenthisfinalreceiverisnotthecustomerofthethird-partylogisticscompany.Introduction
Inthelastdecade,developmentofthird-partylogisticscompanieshasbeenveryimportant.Thereareseveralreasonsforsuchdevelopment,themostimportantbeingthetrendtoconcentrateinthecorebusinessbymanufacturingcompaniesandnewtechnologicaladvances,Inthiscontext,conventionalapproachestocostingmightgeneratedistortedinformation,Thiscanresultinmakingwrongdecisions.Whencompaniesrealizethispotentialdanger,theuseofactivity-basedcosting(ABC)methodologiesincreaseswithinthird-partylogistics.
CostingMethodology:
DefinitionoftheCostModelandCritiqueoftheConventionalApproach
DefinitionoftheCostModel
Itisfirstnecessarytodefinewhatacostmodelis.Thiscanbedonethroughanalysisofthemainfunctionsthatanycostmodelshouldperform[KaplanandCooper,1998]:
1)valuationofinventoryandmeasurementofthecostofgoodsandservicessoldforfinancialpurposes;
2)estimationofthecostofactivities,products,services,andcustomers;and
3)provideeconomicfeedbacktomanagersandstaffingeneralaboutprocessefficiency.
Fromthisdefinition,acostmodelmightbeanalyzedasthetoolthatcompaniesuseinordertohaveaproperunderstandingaboutthecosttoruntheirbusinesses.Oneofthepurposesofacostmodelistogatherandanalyzedatageneratedinthecompanyinordertogainusefulinformationformakingdecisions.Therefore,theusefulnessofacostmodelmaybeevaluateddependingonitscapacitytogeneratetherightinformationtomaketherightmanagerialdecisions.
EvolutionofCostModels
Theevolutionofcostsystemshasnotbeenalinearandcontinuousprocess[JohnsonandKaplan,1987].Indeed,bythe1920s,companieshaddevelopedalmostallthemanagementaccountingproceduresthathavebeenuseduptothepresentday.Furthermore,between1925and1980,virtuallynonewideashaveaffectedthedesignanduseofcostmanagementsystems.Thesameconceptsalwaysappear:
break-evenanalysis,cost-volume-profitanalysis,directcosting,andfixedandvariablecostestimates.Theideathatconventionalaccountsareonlyfinanceorientedandsimplydescribehistoricalinputsissharedamongotherauthorsofcostingmethodology[Bellis-JonesandDevelin,1995].
ProblemswithConventionalApproaches
Asaresultofthedescribedevolutionofcostmodels,thesituationatthebeginningofthe1980swasthattheactualmanagementaccountingsystemsprovidedfewbenefitstoorganizations.Normally,thereportedinformationnotonlyinhibitedgooddecisionmakingbymanagers,butactuallyencouragedbaddecisions[JohnsonandKaplan,1987].Themainreasonwastheuseofanobsoletetoolinanextremelydifferentandmorecomplexandcompetitiveenvironment.
Themainproblemthatconventionalcostmodelsfacedwastheallocationofoverheadbyproductsonthebasisofeitherdirectlaborormachinehourcontentinthe
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manufacturingenvironment.Thisproblemwasgrowingatthesametimethatdirectlaborandmachinehourcontentsofmanyproductsandservicesfell,whileoverheadcostsincreased.Conventionalcostingignoresimportantdifferencesbetweenproductsandservices,marketsandcustomers,whichincurdifferentoverheadcosts.Thiswasthestartingpointincarefullyanalyzingtheconventionalcostmodelsandincriticizingthembecauseoftheiruselessnessinaccuratelyexplainingthecostofproducts.Lately,thefactthatthesameissuesapplytotheservicesectorhasbeennoticed.
Traditionalmethodsofcostaccountingshowedsomeotherweaknesses[Bellis-JonesandDevelin,1995].Thatis,companiesdonotknowwhethertheirproductsorservicesareprofitableandtheycannotdistinguishprofitablefromunprofitablecustomers.Inaddition,traditionalmethodsfocusontheshorttermattheexpenseofthelongterm.
ADescriptionofABCMethodology
Theproblemsthatconventionalcostingmethodologiesraisedwerethemainreasonfordevelopinganewtheoreticalapproachtothissubject.JohnsonandKaplanareconsideredtheinventorsofABC,althoughtheydonotusethisterminologyatthebeginningoftheirstudies[JohnsonandKaplan,1987].ThefirsttimetheconceptofABCappearsisinalaterarticle[CooperandKaplan,1988].Theanalysisofcostandprofitabilityofindividualproducts,services,andcustomersrepresentsacriticalissuethatcompanieswereconcernedwithandonewhereABCtriestohelp.Theprimaryfocuswastoaskwhatisimportantfortheorganization,andwhatinformationisneededformanagementplanningandcontrolfunctions.Finally,usefulinformationformanagerialpurposesshouldnotbeextractedonlyfromasystemdesignedprimarilytosatisfyexternalreportingandauditingrequirements(financialinformation).Itisnecessarytodesignsystemsconsistentwiththetechnologyoftheorganization,itsproductstrategy,anditsorganizationalstructure.DefinitionofABC
InliteraturethereareseveraldefinitionsofABC.ThedefinitionhereshowstheABCphilosophy[Hicks,1992]brieflyandclearly:
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"Activity-basedcostingisacostaccountingconceptbasedonthepremisethatproducts(and/orservices)requireanorganizationtoperformactivitiesandthatthoseactivitiesrequireanorganizationtoincurcosts.Inactivity-basedcosting,systemsaredesignedsothatanycoststhatcannotbeattributeddirectlytoaproduct,flowintotheactivitiesthatmakethemnecessary.Thecostofeachactivitythenflowstotheproduct(s)thatmaketheactivitynecessarybasedontheirrespectiveconsumptionofthatactivity."
MainDifferencesBetweenConventionalCostModelsandABC
ThemostimportantdifferencebetweenconventionalcostmodelsandABCisthetreatmentofnon-volume-relatedoverheadcosts.Theuseofdirectlabor-basedoverheadallocationmethodswereappropriateinthepastwhendirectlaborwastheprincipalcomponentofmanufacturingcost,butnottoday.IntheABCapproach,manyoverheadsarerelatedtospecificactivitiestoavoiddistortionsinproductandservicecosts.
Anotherdifferenceisthetreatmentofunusedcapacity.ABCdescribesresourcesthatareusedbyactivities,butconventionalaccountsdescriberesourcesthataresupplied.Thedifferencebetweenthetwoisexcesscapacity.Ifexcesscapacityisallocatedtoproducts,services,orcustomers,thereisriskofa"deadspiral,"asdefinedbyBellis-JonesandDevelin[1995].Thismeansthatthecompanyshouldbeawareofwhichcoststheircustomersreallygenerateandnotallocatetheexcessofcapacitytoavoidtheriskofoverpricingitsproductsorservices.AdvantagesandBenefitsoftheABCApproach
SeveralauthorshavedescribedthemainadvantagesandbenefitsofusingABC[InnesandMitchell,1990;Bellis-JonesandDevelin,1995;Malmi,1997].Themostimportantareasfollows:
1)ABCprovidesmoreaccurateproductandservicecosting,particularlywherenon-volume-relatedoverheadsaresignificant.
2)ByusingABC,itispossibletoanalyzecostsbyareasofmanagerialresponsibilityandcustomers.ABChelpstorecognizethewayinwhichcustomersdirectlyaffectthecoststructureofthebusinessandthereforehelpstoanalyze
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customerprofitability.
3)ABCprovidesabetterunderstandingofcostbehavioraswellasidentifyingthecostsofcomplexity,variety,andchangeinherentinboththekindofserviceofferedandcustomer-specificrequirements.
4)ABCfocusesontheactivitiesthataddvalue,whicharethoseactivitiesthatcreatevaluefromthecustomer'spointofview.Ontheotherhand,thecompanyshouldfocusonthosenon-value-addedactivitiesandtrytoeliminatethem,althoughsomeofthenon-value-addedactivitiesarenecessarytoenablevalue-addingactivitiestooccur.
5)ABCisusefulinperformingcapacityanalysis.ABCmeasuresthecostsofresourcesusedratherthanthecostsofresourcessupplied,thedifferencebeingexcesscapacity.Itwouldbewrongtoallocateunusedcapacitytothecustomers.Toperformthisanalysis,theuseofpracticalcapacityissuggested,whichmeansthecapacityreflectingthemaximumlevelatwhichtheorganizationcanoperateefficiently.
6)ABCreducesuncertaintyandprovidesamoresolidbasisforstrategicdecisions.Therefore,thesuccessofABCmightnotdependonlyontheresultsoftheanalysis,butonitsabilitytoprovideacorrectdiagnosisofthecompany'ssituation.DisadvantagesandProblemsoftheABCApproach
ThedisadvantagesextractedfromastudybasedontheanswersofseveralcompaniesafteroneyearofusingABC[Cobbetal.,1992]regardedtheamountofworkinvolved,difficultiesincollectingaccuratedata,andthefactthatcostmanagementwasdifficultbecauseseveralactivitiescrossdepartmentboundaries.Additionally,implementationisverytimeconsuming,requiringnotonlygatheringandprocessingofdata,butalsointerpretingtheresults.EventhoughalloftheformerproblemshavebeenovercomewiththedevelopmentofABCmethodologyandtheincreaseinusingABCmodelsbycompaniesindifferentmanu
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