物流成本控制论文中英文对照外文翻译Word文件下载.docx
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Logisticcostsaredefineddifferentlyincompanies.Inmanycases,thereportedlogisticcostsofcompaniesevenwithinthesamebusinessdiffermorethanjustifiedbytheiroperations.Somecompaniesdonotcountinterestanddepreciationoninventoriesaslogisticcosts.Othersincludethedistributioncostsoftheirsuppliersorthepurchasingcosts.Insomecases,eventhepurchasevalueoftheprocuredgoodsisincludedinthelogisticcosts(Baumgartenetal.1993;
GudehusandKotzab2004;
Weber2002).
Anotherproblem,whicharisesnotonlyinlogistics,iscostingandpricingofintangiblegoods.Intangiblegoods,suchaslogisticservices,provideimmediateutilityandaregenerallynotstorable.Therefore,theconventionalmethodsofaccounting,costingandpricing,whichhavebeendevelopedfortangiblegoods,areoflimitedvalueforlogistics(Cooper1992;
Horvà
th1999;
Johnson1987).
Moreappropriateforthecalculationofperformancecostsareprocess-relatedcostaccountingandactivitybasedcosting.However,inlogisticsaswellasinotherareasofbusiness,thedefinitionandcalculationofprocesscostsdiffers(Bragg2001;
Hicks2002;
PohlenandLaLonde1994;
Poist1974).Thisholdsespeciallyfortheperformancecostsofmultifunctionallogisticsystems,forpricingofintegratedperformancesandfortheconsiderationoffixedcosts.
Aslongastheyaredefined,measuredandcalculateddifferently,logisticcosts,costratesandpricescannotbecompared.Anybenchmarkingbasedonsuchdoubtfulindicatorsismisleading(seeSect.4.5).Hence,reportedmarketvolumesandmarketsharesoflogisticsareatbesteducatedguesses(Baumgartenetal.1993;
KilleandKlaus2007;
Mü
ller-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;
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.
CostAccountingandPerformanceCosting
Correspondingtothestationaryorstructuralaspectandtothedynamicorprocessaspect,twodifferenttypesofaccountingarenecessary.Costaccountingforlongerperiodskeepsastationarypointofview,whileperformancecostingforshorterperiodsreflectsthedynamicperspective.
LogisticCostCalculation
Asthegeneralcostcalculationofacompany,thelogisticcostcalculationcomprisesstandardcostcalculation,accompanyingcostcalculationandfinalcostcalculation(Horvá
Weber2002;
Wö
heandDö
ring2008).
StandardCostCalculation
Subjectsofstandardcostcalculationorplannedcostcalculationarethefutureoperatingcostsforanexistingoraplannedsystem.Resultsarestandardlogisticcostsandtargetperformancecosts.
Standardcostcalculationisnecessaryforinvestmentdecisions,forplanningsystems,processesandprojects,forcostaccountingandbenchmarkingoffutureperiodsandforthecalculationofpricesandtariffs.
AccompanyingCostCalculation
Accompanyingcostcalculationaimsforacontinuouscontrolofallcostscausedbytheexecutionoflogistictasksandservicesduringthecurrentaccountingperiod.Theresultofaccompanyingcostcalculationisinformationformanagementaboutthecurrentcostsandutilizationofresources.
Knowingthecostsandtheutilizationoftheresourcesallowsinitiatingappropriatemeasuresforreducingcosts,adaptationofresourcesandimprovingcapacityutilizationinduetime.Theresultsoftheaccompanyingcostcalculationcanbeusedalsoforinvoicingandcompensationoflogisticserviceproviders,ifcosts-basedpriceshavebeenagreed.
FinalCostCalculation
Subjectsoffinalcostcalculationorpostcalculationaretheoperatingcostsofclosedperiodsinthepast.Thereallogisticcostsandcostratescanbecomparedwiththerespectivetargetvaluesandbenchmarks.Thisallowsconclusionsforstandardcostingandpricing.
Mostimportantcausesfordeviationsofrealcostsfromthetargetvaluesinlogisticsare:
●Costfactors,especiallypersonnelcosts,havebeenplanned,assumedorexpectedtoohighortoolow.
●Utilizationofresources,suchastransportmeans,storagesystems,machines,andproductionfacilities,hasbeenplannedorexpectedfalsely.
●Emptyrunsoftransportmeansandfillingdegreesoftransportandloadunitswereincorrectlyplanned.
●Theactualutilizationstructureofthelogisticsystemdiffersfromtheanticipatedstructure.
Thefirsttworeasonsfordifferencesbetweenrealandtargetcostsarenormallycausedbytheplannerandtheoperatorofalogisticsystem.Atoohighshareofemptyrunsandbadutilizationofstoragecapacitiesisinmanycasesalsotheresultofunqualifiedplanningorpoorscheduling.However,thiscanbecausedalsobyauser,whochangedtransportrelations,demandstructureorstocklevels.Aninsufficientutilizationcanalsobeinitiatedbyawrongdemandforecastorfalseinformationfromthecustomers.
Foradedicatedlogisticsystem,whichisusedforalongerperiodoftimebyoneorasmallnumberofcompaniesbasedonindividualcontracts,theusersmustbeartheriskofchangingdemandandthecostdifferencesresultingfromadeviatingutilizationofthereadyheldresources.Finalcostcalculationfordedicatedlogisticsystemscanbeusedfortheutilizationbasedallocationofsurplusesoradditionalcoststothedifferentusers
Foramulti-userlogisticsystem,wheretasksandservicesareofferedonthemarketandusedonlyforshorterperiodsoftimebymanydifferentcustomers,theriskforchangingdemandandinsufficientutilizationisbornbythelogisticserviceprovider.Thisriskiscompensatedbythechancesforhigherprofitfrombetterutilizationorfavorabledemandstructure.Furthermore,theserviceprovidercaninfluencethedemandbyhissaleseffortsandbyofferingutilizationdependentprices.Formulti-userlogisticsystemsthestructureandutilizationriskareincorporatedintheprices
ComponentsofLogisticCosts
Thetotallogisticcostsareasumofspecificlogisticcosts,additionallogisticcostsandadministrativecosts:
●Specificlogisticcostsareallcostsofaperformancestation,aprofitcenteroracompany,whicharecausedbyexecutingthegenuineoperativelogistictaskstransport,handling,storingandcommissioning.
●Additionallogisticcostsarecausedbyexecutingadditionaloperativetaskswhicharedirectlyconnectedwiththegenuinelogistictasks,suchaspacking,labeling,loadingandunloading,qualitycontrolorhandlingofempties.
●Administrativelogisticcostsarecostsforrelatedadministrativeservices,suchasscheduling,qualitymanagementandcontrolling,whichgoalongwiththeexecutionoflogisticperformancesandadditionalservices.
Costsfornon-logistictasks,suchasresearchanddevelopment,construction,production,assembling,marketing,salesandgeneraladministration,arenotpartofthelogisticcosts.Also,thecostsforbuyingandprocuringmerchandise,parts,materialandequipmentarenotlogisticcostsaslongastheyarenotd