作业成本法与物流成本核算外文文献翻译.docx

作业成本法与物流成本核算外文文献翻译.docx

《作业成本法与物流成本核算外文文献翻译.docx》由会员分享，可在线阅读，更多相关《作业成本法与物流成本核算外文文献翻译.docx（6页珍藏版）》请在冰豆网上搜索。

作业成本法与物流成本核算外文文献翻译

文献出处

EweringC.TheActivity-basedCostingandLogisticsCostAccounting[J].InternationalJournalofProductionEconomics,2015,5

（2）:

716-725.

原文

TheActivity-basedCostingandLogisticsCostAccounting

EweringC

Abstract

Atthisstageofmanufacturers,alongwithcomputers,databases,networks,communicationstechnologyinthemanufacturingindustry,theemergenceofenterpriseresourceplanningERP,TotalQualityManagementTQM,inatimelymannerJITproductionsystems,suchasadvancedmanagementmethodstoimprovethebusinessProductivityandchangedtheproductionenvironment,thesenewandemergingtechnologyinresponsetocustomerdemand,breakingthe20thcenturystandardproductssincethebeginningofmassproduction,stabilityoflarge-scaleproduction.Replaceitwithmorevariety,low-volume,personalizedflexibleproduction,manufacturingofveryhighdegreeofautomation.Thisnewmanufacturingenvironmentforenterprisesrecreatesacompetitiveadvantage.Inthistypesituation,toreducethecostofdoingbusinesshasenteredanewstage,notjustfromthereductionofproductioninputsandlowerlaborcoststokeepcostsdownside,butalsofocusonminingasa"sourceofprofitsinthethird,"thecostoflogistics,logisticsservicesThenew-typeindustrializationinthethirdprofitsource,thecostofitsshareofthelargersystem,aslongasit'sdonetoimprovelogisticsmanagement,youcansavealotofunnecessarycosts,highercost-effectiveness.Inthelogisticscost,thecostoftraditionalmethodshaveinherentdeficiencies,thecostoftraditionalmethodsignorethecostofthecoursetookplaceonlyinaccordancewiththetraditionsofthecostofthecoursetookplaceinaccordancewiththeassumptionthatasinglestandardforthecostofdistributionandlogisticsbusinessinitselfcomparedtothecomplexityoftheThere'snowaytoaccuratelyreflecttheoccurrenceofthelogisticsbusiness.Theactivity-basedcostingprovideasetofadvancedideasandmethodsofcalculatingthecost,therighttoaggregateanddistributionlogisticsbusinesslinksinthecostofwhathappened.Inaccordancewiththe"consumptionofresources,operations,operatingcostshavetargeted"thelogicandrationalallocationofindirectcosts,andintheallocationofcorporateoverheadcostswhentheypayattentiontothecostofthesourceoftheindirectcostsandtheallocationofthesecostslinkedtothereasonsthatthebusinessIndirectcostsofmanufacturingenterprises.

Keywords:

Logistics,Logisticscosts,Activity-basedcosting

1Introduction

Formanufacturingenterpriseinthenewperiod,tostrengthenenterprisecostmanagement,fullyexcavatepotentialcosts,shouldpayattentiontoenterprise'slogisticscostmanagement,strengthenthelogisticscostmanagementisthepremiseandbasisofthecorrectaccountingoflogisticscost,notonlogisticscostaccountingandmakecorrectanalysis,itisdifficulttogotodiscusstheimprovementoflogisticsmanagement,nottomentiontologisticstoenhancethecorecompetitivenessofenterprises.Atpresent,mostofthemanufacturingenterpriselogisticscostaccountingisnotalone,butandcorporatepurchasing,productionandsalesofeachlinksuchasaccounting,togetherintraditionalcostaccountingmethod,enterpriselogisticsactivitiesistoensurethenormaloperationofproductionandoperationofenterprisesinsupply,intheenterprisecostaccounting,thispartafterthedistributionofthesimpleincludedinthecostoftheproduct,ortoacertainproportionandstandarddrawnfromthetotalcost,orjustpartratherthanfullrecords,accountingandmanagementoflogisticscost.Thepracticeofaccountingtheproductcostcomparerough,youignorethelogisticsactivityinenterpriseproductionandoperation,second,inthecurrentprocessingandmanufacturingenterprisesintheimplementationof"leanmanufacturing,finemanagement"underthebackground,theenterprisemakeupalargeproportionofthetotalcostoflogisticscostsandthedistributionofthesimplerecordedintothecostofeachproductisnotscience,isunfavorabletotheeffectivemanagementoflogisticsactivities.nthefutureascorporatestrategyadjustment,theproportionofthetotalcostoflogisticscostofenterpriseswillhavetocontinuetoexpand.Thiswouldrequirethecontrolofenterpriselogisticscost,excavate"thethirdprofitssource"oflogisticscost.

2Thepresentresearchstatus

Logisticscostsbecauseoflinks,largescope,coupledwiththecurrentaccountingsystemwithintheframeworkofthelogisticscostisdifficulttoconfirmandseparation,makesthelogisticscostinaccountingcalculationscope,object,contentandsoonstillexistcertainobstacles.Thenmaketheseriouswastephenomenon,logisticsdirectlyaffectstheeconomicbenefits.Atpresent,therearetwowaystos