物流成本和控制外文翻译.docx

物流成本和控制外文翻译.docx

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物流成本和控制外文翻译

外文翻译

原文

Logisticscostsandcontrolling

MaterialSource:

Springer-Verlag2009Author:

Timm Gudehus，Herbert Kotz

LogisticCostsandControlling

Abstract

Logisticcostsaredefineddifferentlyincompanies.Inmanycases,thereportedlogisticcostsofcompaniesevenwithinthesamebusinessdiffermorethanjustifiedbytheiroperations.Somecompaniesdonotcountinterestanddepreciationoninventoriesaslogisticcosts.Othersincludethedistributioncostsoftheirsuppliersorthepurchasingcosts.Insomecases,eventhepurchasevalueoftheprocuredgoodsisincludedinthelogisticcosts（Baumgartenetal.1993;GudehusandKotzab2004;Weber2002）.

Logisticcostsaredefineddifferentlyincompanies.Inmanycases,thereportedlogisticcostsofcompaniesevenwithinthesamebusinessdiffermorethanjustifiedbytheiroperations.Somecompaniesdonotcountinterestanddepreciationoninventoriesaslogisticcosts.Othersincludethedistributioncostsoftheirsuppliersorthepurchasingcosts.Insomecases,eventhepurchasevalueoftheprocuredgoodsisincludedinthelogisticcosts（Baumgartenetal.1993;GudehusandKotzab2004;Weber2002）.

Anotherproblem,whicharisesnotonlyinlogistics,iscostingandpricingofintangiblegoods.Intangiblegoods,suchaslogisticservices,provideimmediateutilityandaregenerallynotstorable.Therefore,theconventionalmethodsofaccounting,costingandpricing,whichhavebeendevelopedfortangiblegoods,areoflimitedvalueforlogistics（Cooper1992;Horvàth1999;Johnson1987）.

Moreappropriateforthecalculationofperformancecostsareprocess-relatedcostaccountingandactivitybasedcosting.However,inlogisticsaswellasinotherareasofbusiness,thedefinitionandcalculationofprocesscostsdiffers（Bragg2001;Hicks2002;Horvàth1999;PohlenandLaLonde1994;Poist1974）.Thisholdsespeciallyfortheperformancecostsofmultifunctionallogisticsystems,forpricingofintegratedperformancesandfortheconsiderationoffixedcosts.

Aslongastheyaredefined,measuredandcalculateddifferently,logisticcosts,costratesandpricescannotbecompared.Anybenchmarkingbasedonsuchdoubtfulindicatorsismisleading（seeSect.4.5）.Hence,reportedmarketvolumesandmarketsharesoflogisticsareatbesteducatedguesses（Baumgartenetal.1993;KilleandKlaus2007;Müller-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;Horvàth1999;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（Horváth1999;Weber2002;WöheandDöring2008）.

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,thecostsforbuyingandprocuringmercha