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1、授课日期_年_月_日授课教师授课专业/班级_专业_班级讲授单元Unit 15单元讲授时长二学时讲授内容物流术语、课文、课堂练习第1页/共45页教学任务：p掌握本单元的物流专业术语p掌握本单元的核心概念p熟悉本单元的常用物流英语表达法p熟悉本单元的物流流程第2页/共45页第一部分 Section 1本单元核心术语Core terms 第3页/共45页u cost unit 成本核算单位u cost center 成本中心u direct cost 直接成本u indirect cost 简接成本u fixed cost 固定成本u variable cost 可变成本 第4页/共45页第二部分
2、Section 2本单元核心概念Core concepts 第5页/共45页What is costing?什么是成本核算？第6页/共45页Costing is the process of analyzing the costs and benefits of different options.It measures the results of operations on a regular basis.Costing is often referred to as cost-benefit analysis(CBA).第7页/共45页成本核算是对不同选择方案的成本和效益进行分析的过程，
3、对运营成效进行定期检测。成本核算经常被称为“成本效益分析法(CBA)”。第8页/共45页课堂教学之Step 1 单词领读由教师当堂领读生词纠正学生的发音领读完之后给学生留出5分钟的时间来温习单词。第9页/共45页课堂教学之Step 2 重点内容掌握核心术语学习时间5分钟第10页/共45页课堂教学之Step 3 难点学习理解并背诵核心概念学习时间5分钟第11页/共45页课堂教学之Step 4 课文学习理解课文的意思对难句进行语法和结构讲解学习时间30分钟第12页/共45页课文学习提示：教师在讲解课文时，除对课文进行翻译之外，还要顺带讲解一下难句的语法结构。第13页/共45页Transport c
4、osts运输成本第14页/共45页What is costing?Costing is the process of analyzing the costs and benefits of different options.It measures the results of operations on a regular basis.Costing is often referred to as cost-benefit analysis(CBA).什么是成本核算？什么是成本核算？成本核算是对不同选择方案的成本和效益进行分析的过程，对运营成效进行定期检测。成本核算经常被称为“成本效益分析法
5、(CBA)”。第15页/共45页The prime purpose of costing is to show the total cost of the service rendered,and to analyze the composition of that cost.This means effective control over each element of the cost.成本核算的首要目的就是要显示出所提供服务的总成本，并分析该成本的构成成份。这就意味着对每项成本要素进行行之有效的控制。第16页/共45页The main objectives are as follows
6、:To measure profit,for the business as a whole,a depot,department or service,for a group of vehicles or a single vehicle,or for whatever unit is required To provide information for management control of revenue,costs and stocks To provide information for planning and decision making 主要目的如下：为整个公司，一个仓
7、库、一个部门或一项服务，为一组车辆或是一个单独的车辆，或为任何所需要的单元测算利润为收入、成本和库存的管理控制提供信息为规划和决策提供信息第17页/共45页Costing is necessary in transport operations.The following are basic terms used in transport costing.成本核算在运输营运中是非常必要的。下面是用于运输成本核算中的一些基本术语。A cost chart 第18页/共45页Cost unitA cost unit is the cost per item.Take for instance pa
8、ssenger/mile in a passenger transport operation.The managers want to know how much it costs to transport a single passenger on the basis of per mile of travel.成本核算单位成本核算单位是指每个单项的成本。以客运营运中的“客/英里”为例，经理们想知道，以每英里行程来计算，运送一个单个旅客需要花多少钱。第19页/共45页Cost centreA cost centre is a location,a person or a piece of
9、equipment against which costs are charged.For example,a cost centre might be a particular vehicle in a transport operation.成本中心成本中心是指针对一个处所、一个人或是一件设备所收取的成本。比如，成本中心可能是运输营运中的一个特定的车辆。第20页/共45页Direct costA direct cost is one that goes directly to a cost centre or cost unit.In the case of a vehicle,such
10、things as fuel,oil,tyres,drivers wages and so on,are all examples of direct costs.直接成本直接成本是指直接进入成本中心或成本核算单位的成本。就车辆而言，诸如燃料、油、轮胎、司机工资等均为直接成本的例子。第21页/共45页Indirect costsIndirect costs are sometimes referred to as overheads,or administrative costs.They are costs incurred when running a business,ie advert
11、ising,telephones,office staff salaries,heat and light,insurance on products,etc.间接成本间接成本有时称为日常开支，或管理费。它们是指在运营公司时所产生的一些成本，如：广告费、电话费、办公室职员薪水、取暖和照明费、产品保险等。第22页/共45页Fixed costsFixed costs are those that do not vary over a given period.Neither will it be affected by mileage or vehicle activity.In transpo
12、rt fixed costs are often referred to as standing costs,which exist whether the vehicles move or not,eg house rent and insurance.固定成本固定成本是指在特定时间段内不会变更的那些成本，它也不会受到里程或车辆活动的影响，在运输业，固定成本经常被称为“长期成本”，该成本不论车辆是否运行都会存在，如房租及保险。第23页/共45页可变成本可变成本是固定成本的反义词，随着所使用设备的量而变化，如燃油和轮胎的成本。某一成本有可能归属于两个以上的成本类别。如燃料既是直接成本,因为它属
13、于某一特定的车辆;也是可变成本,因为它随使用量而变化。Variable Costs The opposite of fixed costs,these vary in relation to the amount of equipment used,eg costs of fuel and tyres.It is possible that a certain cost comes under more than one cost category.For example,fuel is both a direct cost because it goes to a particular ve
14、hicle and a variable cost because it varies with use.第24页/共45页以上内容为第一学时内所应完成的内容第25页/共45页课堂教学之Step 5 阅读材料提示：这部分内容由教师指导，学生自学。以提高学生的自主学能力。第26页/共45页Recovering indirect costs回收间接成本第27页/共45页While it is possible for the revenue-earning part of the business to recover its own direct costs by charging approp
15、riate prices to customers,the administrative functions cannot recover their own costs because they do not produce revenue.These indirect costs therefore have to be spread over the revenue-earning transport fleet on an equitable basis,ie each vehicle absorbing a portion in relation to its earning pot
16、ential.当一个公司的创收部分有可能通过向客户收取适当的价格来回收其自身的直接成本时，管理部门就不能回收其成本，因为它们不产生收入。因此这些间接成本就必须按照平衡原则平摊在创收的运输车队上，即每台车辆根据其营利潜力吸收一部分成本。第28页/共45页For example,it would be unfair to expect a 7.5 tonne vehicle to be allocated exactly the same administrative cost as 38 tonne vehicle.The latters charge-out rate will be far
17、more than that of the smaller vehicle;it can therefore bear more of the costs.例如：指望一台7.5吨的车辆和一台38吨的车辆平摊完全一样的管理成本，这是不公平的。后者的收费率要远多于小型车辆，因此，它也就能够承担更多的成本。第29页/共45页There are a number of methods by which these costs may be apportioned,none of which is more satisfactory than the others.Each operator must
18、decide on the method that best suits him.The important thing is to ensure that all overhead costs are covered.If overheads or administration expenses are not fully recovered,the result will be reflected in the companys trading results in terms of a loss in profits.有若干方法可以用来分配这些成本，而任何一种方法也不会比其它方法更另人满
19、意。每个运营商必须决定最适合于自己的方法，重要的一点是要确保能够涵盖所有的日常开支成本，如果不能充分回收日常开支或管理费，其结果就会以损失利润的形式反映在公司的交易成效上。第30页/共45页课堂教学之Step 6 课堂练习提示：这部分内容由教师指导，学生自学。以提高学生的自主学能力。第31页/共45页 1.Answer the following questions in English:第32页/共45页1.What is the purpose of costing?The prime purpose of costing is to show the total cost of the
20、service rendered,and to analyze the composition of that cost.This means effective control over each element of the cost.第33页/共45页2.What is the definition of a cost unit?A cost unit is the cost per item.第34页/共45页3.What is the difference between direct and indirect costs?A direct cost is one that goes
21、 directly to a cost centre or cost unit.In the case of a vehicle,such things as fuel,oil,tyres,drivers wages and so on,are all examples of direct costs.Indirect costs are sometimes referred to as overheads,or administrative costs.They are costs incurred when running a business,ie advertising,telepho
22、nes,office staff salaries,heat and light,insurance on products,etc.第35页/共45页4.What is the difference between fixed and variable costs?Fixed costs are those that do not vary over a given period.Neither will it be affected by mileage or vehicle activity.In transport fixed costs are often referred to a
23、s standing costs,which exist whether the vehicles move or not,eg house rent and insurance.The opposite of fixed costs,these vary in relation to the amount of equipment used,eg costs of fuel and tyres.It is possible that a certain cost comes under more than one cost category.For example,fuel is both
24、a direct cost because it goes to a particular vehicle and a variable cost because it varies with use.第36页/共45页 2.Put the following words or phrases into Chinese:1.vary with2.fixed costs3.house rent4.standing costs5.mileage6.insurance on products7.heat and light8.advertising1.随而变化2.固定成本3.房租4.长期成本5.里程
25、6.产品保险7.取暖和照明8.广告第37页/共45页1.vary with2.fixed costs3.house rent4.standing costs5.mileage6.insurance on products7.heat and light8.advertising1.随而变化2.固定成本3.房租4.长期成本5.里程6.产品保险7.取暖和照明8.广告第38页/共45页 3.Put the following words or phrases into English:第39页/共45页1.行政成本2.一般管理费用3.简接成本4.直接成本5.生产成本6.成本中心7.单项成本8.成本核
26、算单位9.收入、成本及库存10.成本的每个要素11.总成本12.分析成本的构成1.administrative costs2.overheads3.indirect costs4.direct costs5.production costs6.cost centre7.unit cost8.cost unit9.income,cost and inventory10.each element of the cost11.total cost12.to analyze the composition of the cost第40页/共45页4.Subject for self-study:suppliers price make-up and cost equation charts第41页/共45页suppliers price make-up and cost equation charts供应商的价格构成和成本等式供应商的价格构成 价格 材料成本 劳动力成本 日常开支分摊 利润 总拥有成本 采购价 购置成本 运营成本 处置成本 成本等式第42页/共45页以上内容为第二学时内所应完成的内容第43页/共45页The End第44页/共45页谢谢大家观赏！第45页/共45页