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1、精选优质文档-倾情为你奉上重庆科技学院学生毕业设计（论文）外 文 译 文学 院 专业班级 学生姓名 学 号 译 文 要 求1. 外文翻译必须使用签字笔，手工工整书写，或用A4纸打印。2. 所选的原文不少于10000印刷字符，其内容必须与课题或专业方向紧密相关，由指导教师提供，并注明详细出处。3. 外文翻译书文本后附原文（或复印件）。基于第三方物流企业活动的成本核算方法CARLES GRIFUL MIQUELA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
2、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
3、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
4、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
5、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
6、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
7、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
8、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Develin1995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
9、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
10、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
11、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
12、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po
13、hlen，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
14、，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
15、for Third-Party Logistics 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
16、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) Introduction In the last decade, development of t
17、hird-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
18、 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 the Conventional Approach D
19、efinition 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 purpose
20、s; 2) estimation of the cost of activities, products, services, and customers; 3) provide economic feedback to managers and staff in general about process efficiency. From this definition, a cost model might be analyzed as the tool that companies use in order to have a proper understanding about the
21、 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
22、. 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,
23、 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 desc
24、ribe historical inputs is shared among other authors of costing methodology Bellis- Jones and Develin, 1995. Problems with Conventional Approaches As a result of the described evolution of cost models, the situation at the beginning of the 1980s was that the actual management accounting systems prov
25、ided 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 envir
26、onment. 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
27、 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 them
28、because 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 t
29、heir 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 Methodology The problems that conventional costing methodologies raised were the
30、 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 is in a later article Cooper
31、 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 neede
32、d 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 te
33、chnology of the organization, its product strategy, and its organizational structure. Definition of ABC In literature there are several definitions of ABC. The definition here shows the ABC philosophy Hicks, 1992 briefly and clearly: Activity-based costing is a cost accounting concept based on the p
34、remise that 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
35、 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 tre
36、atment 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 dist
37、ortions in product and service costs. Another difference is the treatment of unused capacity. ABC describes resources that 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 pro
38、ducts, services, or customers, there is risk of a dead spiral, as defined by Bellis-Jones and Develin 1995. This means that the company should be aware of which costs their customers really generate and not allocate the excess of capacity to avoid the risk of overpricing its products or services. Ad
39、vantages 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
40、 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 da
41、ta to drive the cost accumulation model, keeping in mind that the goal is accuracy, not precision; 136 IAER: FEBRUARY 2001, VOL. 7, NO. 1 7) establish the cost accumulation model to simulate the organizations cost structure; 8) determine crucial success factors; 9) evaluate activity effectiveness an
42、d efficiency. Advantages and Benefits of the ABC Approach Several authors have described the main advantages and benefits of using ABC Innes and Mitchell, 1990; Bellis-Jones and Develin, 1995; Malmi, 1997. The most important are as follows: 1) ABC provides more accurate product and service costing,
43、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
44、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 activi
45、ties that create value from the customers point of view. On the other hand, the company 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