作业成本法在第三方物流企业中的应用外文翻译资料

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Application of the Activity-Based Costing for Third-Party Logistics Companies

1 Abstract

The changing logistics environment has lead to the change of cost accounting method in logistics companies. Activity-based costing provides an advanced cost accounting method for logistics companies. This 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 distributors in both warehousing and transporting activities.

2 Introduction

In the last decade, development of third-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 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.

3 Conclusions

It is very difficult (and not always recommended) to develop a pure ABC model because the particular characteristics of a single third-party logistics company entailed the use of slightly different ways to allocate several costs in some instances, which a purely ABC approach would not be able to do. Despite this fact, the final model for both sides of the third-party company operations (warehouse and transport operations) has been mainly described by taking ABC analysis into account. Only when ABC does not present an answer to a specific problem should another way be considered to allocate the costs. It is recommended that such a model should be developed by using a spreadsheet because it fulfills the needs of the company, it is a very powerful tool, and it is also very user-friendly. Furthermore, the model developed may be capable of performing what-if analysis in order to simulate actual or potential situations the third-party company might face. These what-if analyses may be used in different ways such as in the analysis of potential consignors, in the requirement of different service levels by the current consignors, and to perform the analysis of structural changes in the third-party logistics company. Finally, note that the costs of the model should not exceed its benefits. In other words, it is necessary to cope with the trade-off between a model that is so simple that it fails to provide enough information to support the companys decisions and a model that is excessively costly to design, implement, and operate [Brimson, 1991]. This should always be taken into account, trying to achieve a happy medium between simplicity and excessive sophistication.

4 Reference point of views

Finally, note that the costs of the model should not exceed its benefits. In other words, it is necessary to cope with the trade-off between a model that is so simple that it fails to provide enough information to support the companys decisions and a model that is excessively costly to design, implement, and operate [Brimson, 1991]. This should always be taken into account, trying to achieve a happy medium between simplicity and excessive sophistication.

作业成本法在第三方物流企业中的应用1 摘要

物流环境的变化导致了物流企业成本核算方法的改变。作业成本法为物流企业提供了一个先进的成本核算方法。本文将分析第三方物流企业的主要成本和如何成功在这样的公司中运用作业成本法。它将衡量第三方物流企业在仓储和运输过程中最重要的活动。2 引言

在过去的十年中，第三方物流企业的发展非常重要。这样的发展有几个原因，最重要的是制造业企业集中在核心业务的趋势和新的技术进步。在这种背景下，传统的成本核算方法可能产生扭曲的信息。这可能导致错误的决策。当企业意识到潜在的危险，第三方物流企业对作业成本法(ABC)方法的使用就增多了。3 结论

开发纯ABC模型是非常困难的(且不总是被推荐)，因为单个第三方物流企业的特定特征决定了在某些情况下分配某些成本的方法的细微不同，而一个单纯的ABC方法无法顾全企业的差异性。尽管如此,第三方物流企业两种操作（仓储和运输操作）的最终模型主要以ABC法分析来描述。只有当ABC法不能解决具体问题时，才会使用其他方法对成本进行分配。在建立此类模型时，建议使用电子表格来完成工作，因为电子表格满足企业的需要，电子表格是一个非常强大且体验性好的工具。此外，ABC模型需要有能力执行假设分析，以模拟第三方物流企业可能会面临的实际或潜在的情况。假设分析可以有许多不同用途，例如潜在发货人分析,现有发货人不同的服务水平的需求反映，和执行第三方物流企业结构性变化分析。最后，值得注意的是，ABC模型的成本不应超过它能带来的益处。换句话说,在一个简单到无法为企业提供决策信息的模型和一个设计、实现和运作过于昂贵的系统(Brimson,1991)之间权衡，是很有必要的。这一点应该在企业寻求简易和过于复杂的最佳平衡点时，被时时被考虑在内。4 主要引用的观点

值得注意的是，ABC模型的成本不应超过它能带来的益处。换句话说,在一个简单到无法为企业提供决策信息的模型和一个设计、实现和运作过于昂贵的系统(Brimson,1991)之间权衡，是很有必要的。这一点应该在企业寻求简易和过于复杂的最佳平衡点时，被时时被考虑在内。

State of third party logistics providers in China

1 Abstract

Purpose – The purpose of this paper is to identify global trends in the third-party logistics (3PL) industry, and with that to find out where the opportunities and challenges lie, what the critical success factors are, and how companies can position themselves well in China. As there is currently very limited knowledge about the 3PL industry in China, this study also intends to shed light in this area.
Design/methodology/approach – The study is conducted through focus group interviews with senior executives of leading 3PL companies in China followed by a survey with 70 logistics companies.
Findings – The key strengths of the logistics industry in China include numerous factors such as good connectivity and new infrastructure, while its main weaknesses are a shortage of qualified staff and slow adoption of technologies. There are a number of concerns and issues raised, such as lack of qualified staff, oversupply of warehousing space in China, competition from the influx of foreign 3PL companies to China, and regulations on free trade zones, seaports and airports, all of which may have policy implications.
Research limitations/implications – As most of the logistics companies in the study are located and dominating in the Eastern and Southern China, it may be useful to conduct similar study in the new emerging western and central regions of China for comparison.
Practical implications – Managers and investors will appreciate the challenges and opportunitie

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