外文翻译--第三方物流企业的作业成本法本科毕业论文（设计）外文翻译外文出处InternationalAdvancesinEconomicResearch,2001,71:133-146.外文作者CarlesGríful-Miquela原文：Activity-BasedCostingMethodologyforThird-PartyLogisticsCompaniesThispaperwillanalyzethemaincoststhatthird-partylogisticscompaniesarefacinganddevelopsanactivity-basedcostingmethodologyusefulforthiskindofcompany.Itwillexaminethemostimportantactivitiescarriedoutbythird-partydistributorsinbothwarehousingandtransportingactivities.However,thefocusismainlyontheactivityofdistributingtheproducttothefinalreceiverwhenthisfinalreceiverisnotthecustomerofthethird-partylogisticscompany.IntroductionInthelastdecade,developmentofthird-partylogisticscompanieshasbeenveryimportant.Thereareseveralreasonsforsuchdevelopment,themostimportantbeingthetrendtoconcentrateinthecorebusinessbymanufacturingcompaniesandnewtechnologicaladvances,Inthiscontext,conventionalapproachestocostingmightgeneratedistortedinformation,Thiscanresultinmakingwrongdecisions.Whencompaniesrealizethispotentialdanger,theuseofactivity-basedcostingABCmethodologiesincreaseswithinthird-partylogistics.CostingMethodology:DefinitionoftheCostModelandCritiqueoftheConventionalApproachDefinitionoftheCostModelItisfirstnecessarytodefinewhatacostmodelis.Thiscanbedonethroughanalysisofthemainfunctionsthatanycostmodelshouldperform[KaplanandCooper,1998]:1valuationofinventoryandmeasurementofthecostofgoodsandservicessoldforfinancialpurposes;2estimationofthecostofactivities,products,services,andcustomers;and3provideeconomicfeedbacktomanagersandstaffingeneralaboutprocessefficiency.Fromthisdefinition,acostmodelmightbeanalyzedasthetoolthatcompaniesuseinordertohaveaproperunderstandingaboutthecosttoruntheirbusinesses.Oneofthepurposesofacostmodelistogatherandanalyzedatageneratedinthecompanyinordertogainusefulinformationformakingdecisions.Therefore,theusefulnessofacostmodelmaybeevaluateddependingonitscapacitytogeneratetherightinformationtomaketherightmanagerialdecisions.EvolutionofCostModelsTheevolutionofcostsystemshasnotbeenalinearandcontinuousprocess[JohnsonandKaplan,1987].Indeed,bythe1920s,companieshaddevelopedalmostallthemanagementaccountingproceduresthathavebeenuseduptothepresentday.Furthermore,between1925and1980,virtuallynonewideashaveaffectedthedesignanduseofcostmanagementsystems.Thesameconceptsalwaysappear:break-evenanalysis,cost-volume-profitanalysis,directcosting,andfixedandvariablecostestimates.Theideathatconventionalaccountsareonlyfinanceorientedandsimplydescribehistoricalinputsissharedamongotherauthorsofcostingmethodology[Bellis-JonesandDevelin,1995].ProblemswithConventionalApproachesAsaresultofthedescribedevolutionofcostmodels,thesituationatthebeginningofthe1980swasthattheactualmanagementaccountingsystemsprovidedfewbenefitstoorganizations.Normally,thereportedinformationnotonlyinhibitedgooddecisionmakingbymanagers,butactuallyencouragedbaddecisions[JohnsonandKaplan,1987].Themainreasonwastheuseofanobsoletetoolinanextremelydifferentandmorecomplexandcompetitiveenvironment.Themainproblemthatconventionalcostmodelsfacedwastheallocationofoverheadbyproductsonthebasisofeitherdirectlaborormachinehourcontentinthemanufacturingenvironment.Thisproblemwasgrowingatthesametimethatdirectlaborandmachinehourcontentsofmanyproductsandservicesfell,whileoverheadcostsincreased.Conventionalcostingignoresimp...
