外文翻譯-作業成本法在物流企業中的應用 The activity-based costing method in logistics enterprise applicationWith the vigorous development of Chinese economy, the logistics has been industry has been developed rapidly, and gradually become an important industry With the rapid development of the logistics industry, the traditional cost accounting can not satisfy the need of logistics enterprise management, outstanding performance in indirect cost allocation is not reasonable,do not provide accurate comprehensive cost of information making cost accounting and lose its objectivity and decision-making correlation. This paper will focus on logistics enterprise cost the problems existing in the management, combining the characteristics of logistics enterprises, the activity-based costing method in logistics enterprises in the application are discussed The activity-based costing method viewpoint in the 1940s had produced, but in the 1980s to get the theory identity and business attention, has its particular economic background. The rise of the activity-based costing method based on the following two main reasons:1 the total cost in product indirect expenses increasing proportion of;2 the diversity of products. According to the logistics enterprise operating indirect expenses in operating costs and high proportion of logistics enterprise personalized requirement hint characteristic, should consider using the activity-based costing method.Definition of the activity-based costingIn literature there are several definitions of ABC. The definition here shows the ABC philosophy Hicks,1992 briefly and clearly:“Activity-based costing is a cost accounting concept based on the premise that products require an organization to perform activities and that those activities require an organization to incur cost.In activity-based costing, system are designed so that any costs that cannot be attributed directly to a product,flow into the activities that make them necessary.The cost of the product that make the activity necessary based on their respective consumption of that activity.”一.Meet the activity-based costing method in logistics enterprise application applicability for analysis 1.Indirect cost ration is high operating. Indirect charge a high proportion of enterprise USES a single standard of distribution for indirect cost allocation, often caused the product cost calculation results distortion. The activity-based costing method is proposed in view of this situation. Logistics enterprise in the service process,involving the indirect expenses directly forehead far higher than the cost of material, the direct labor forehead. In this case , the activity-based costing method can provide more traditional cost accounting methods more accurate cost data. This also is many western logistics enterprises to adopt the initial motive of activity-based costing 2. Logistics enterprise personalized service requirement is high. Logistics enterprise provide is invisible service, every customer required required services are not the same. The activity-based costing method in product in many varieties and craft and changeful,often adjust production of particularly applicable. For logistics enterprise, application of activity-based costing, can not only by area or according to customer, according to transport routes cost calculation, the cost of providing detailed information, satisfy personalized service management requirements; and can assist service pricing and customer profitability analysis, etc 3. Logistics service process can decompose sex. Logistics service process although complex, but can be decomposed into a series of individual activities, such as the homework can be decompose into loading and unloading, and storage handling, acceptance, process and replenishment, and so on, this is logistics enterprise application provides the basis for the activity-based costing method 4. Optimizing enterprise value chain. Logistics enterprise application activity-based costing, can not only provide accurate detailed cost data, and can use the homework cost calculation of logistics cost data every link of practice , though analysis of the business process reengineering, remove the value-added homework cost assignments, optimization, improve the appreciation of enterprises value chain 5. Improve the management level of the enterprise. Logistics enterprise application activity-based costing, can not only accurately grasp the cost of logistics services, and auxiliary products pricing, customer profitability etc, and can strengthen of the various departments of the performance evaluation, the assessment and analysis of the utilization of the enterprise resources optimizing enterprise resource allocation .Therefore, the activity-based coting method for the application of logistics enterprise, will provide the scientific basis for decision-making and management, improve logistics enterprise management level.Logistics enterprise application of activity-based costing steps Long-term since, in the actual operation of logistics enterprises, the logistics cost accounting and cost analysis is always a problem bothering logistics managers. Traditional cost accounting cannot provide accurate and detailed cost information, and cant meet the needs of enterprise management and control the logistics cost the most effective method. Logistics enterprise application of activity-based costing procedure is as follows:1. Clear import activity-based costing purpose and cost calculation object. In calculating cost activity-based coting, the first to clear before importing purpose, identify cost calculation object, is to grasp according to customer, by area or press the route computation,still want to master logistics cost is calculated according to the logistics cost service category 2. Survey logistics enterprise layout, analyzing workflow.The import of activity-based costing solution with logistics enterprise layout and business processes are closely linked, though the investigation and analysis, can optimize logistics business process, agent and homework for sure cost center lays the foundation, homework cost implementation plan for the design to complete the preparatory work 3. Define logistics system of homework. From the goods the customer to deliver the goods, to destination, need to pass though more than one companys many departments, including receiving, packaging, transportation, unpack, delivery and so on many link, each link includes one or more homework. To facilitate the activity-based costing, must deal to deal to define each link assignments. Homework definition is used the key link of activity-based costing, homework excessive number increases cost accounting workload, assignments, small number will affect the accuracy of the cost accounting. Therefore, quantity and homework assignments range of size should be based on the needs of enterptise management on defining 4. Confirm the resources involved in logistics system. There resources include can deal directly to customers or services cost calculation object direct resources direct costs, such as packaging materials, direct artificially, etc. Also includes most of the indirect materials, indirect artificially, asset depreciation, utilities such as indirect resources overhead. These indirect resources are different cost share resources, need to target deal or allocated to homework first, and then according to homework assigned cost calculation object motivations 5. Confirm resources and resource allocation, actors to homework. For homework amount of resources, some belong to homework of direct costs, may be directly included in the homework cost. some belong to homework ,need indirect expenses according to the resources allocation to homework cost drivers. To order processing operations, for example, order processing assignments may over-consume resources have labour, electricity, telephone communications, office fee etc. Depreciation Responsible for special order processing work personnels wage and welfare funds can directly into order processing homework; According to electricity is to spread 6. Confirm homework assignments, actors will cost allocations to customers or cost calculation object. Homework assignments in the library homework cost drivers will cost allocations to customers or service. Such as distribution process of order processing operations, the operation impetuses for order quantity: and storage, picking tour by the cost of production is a box quantity decide; The cost of distribution operations by transportation distance happened transportation and weight freight quantity decision 7. Calculation customers or services cost calculation object total cost. The homework cost pools assigned to product or service, plus the indirect expenses direct artificially and trace direct materials cost, they can get the total cost of customer or service.ABC for logisticsEven though literature mention that ABC applies to all types of business organization in the service industry, including warehousing and distribution providersHicks,1992, the author could not specifically find the case of a third-part logistics provider as far as the transport operations are concerned. The main issue is to properly allocate the transport operation costsSussam,1992, the customer is always the final consignee, and the costs are always an extern variable In recent years and because of the increasing importance of logistics costs with companies, the first studies analyzing the utility of the activity-based approach on logistics were undertaken Pohlen and LaLonde, 1994; LaLonde and Ginter,1996;LaLonde and pohlen,1996. The main benefits and difficulties related to the implementation of ABC for logistics departments are almost the same as those described earlier The analysis of overheads is the least obvious and the most complicated to perform.Normally, overheads are related to several activities, and it is necessary to carry out in-depth studies during long periods of time in order to find out the right links between overheads and products, services, or customers. For this reason ,the recommendation is to be as accurate as possible in order to link overheads with consignors, avoiding the traditional approach to link, in the first instance,overheads with activities. This is very important when there is an important lack of time for developing such a costing methodology, despite the fact that this is not a pure ABC approach. The need to cope with overheads appears on both the warehouse and transport side of the model It is very difficult 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 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 cost 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 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 toprovide enough information to support the companys decisions ans a model that is excessively costly to design, implement, and operate .This should always be taken into account, tying to achieve a happy medium between simplicity and excessive sophistication ConclusionAccurate calculation enterprise logistics cost itself has no more meaning, use cost information to help enterprise manager decision-making is the essence of accounting. By understanding, analysis and control the logistics cost, and constantly improve the logistics operations, improve logistics operation efficiency. At present the logistics cost management is still stay in cost accounting, cost control lack of dynamics, the activity-based costing method as a kind of advanced thinking methods in the logistics cost management should get attention. By analyzing the activity-based costing method can understand motivation, logistics operation caused logistics cost factor, thus have purpose, a key to seize key logistics elements, effectively control the logistics cost; And you can analyze the ownership of the homework cost to understand the homework, and then improve the efficiency of homework assignments, remove not proliferation. The logistics cost has become enterprise to market competition and maintenance of customer relationships important strategic decision resources to logistics cost of research is to control this strategic resource, utilizing the activity-based costing method accounting logistics cost is to reduce logistics total cost, to increase the effective way of enterprise competitive advantage.作業成本法在物流企業中的應用 隨著經濟的蓬勃發展,中國的物流業得到了快速發展,逐漸成為一個占有重要地位的行業。隨著物流業的快速發展,傳統的成本核算已經不能滿足物流企業管理的需要,突出表現在間接費用分配不合理,不能提供準確全面的成本信息,從而使成本核算失去其客觀性和決策相關性。本文將針對物流企業成本管理中存在的問題,結合物流企業的特點,對作業成本法在物流企業中的應用進行探討。 作業成本法的觀點在20世紀40年代就已經產生,但是到了20世紀80年代才得到理論界的認同和實業界的重視,有其特定的經濟背景。作業成本法的興起主要基于以下兩個方面的原因:間接費用在總成本中所占比例越來越大;多樣化產品生產。根據物流企業營運間接費用在營運成本中所占比例高以及物流企業的個性化服務要求高的特點,應當考慮采用作業成本法。 作業成本法的概念:“作業成本法是一種以作業為基礎的成本理念,是以產品(或服務)在活動中會消耗作業,而這些作業又會產生成本為前提的。在作業成本法下,系統的設計是為了不讓任何成本直接導向產品,而是流入必要的活動,每一項活動的成本在流入到產品,這使得活動需要根據其各自的消費來進行計算。”下面對作業成本法在物流企業應用的使用性進行分析。 1.營運間接費用比例高。間接費用比例高的企業采用單一的分配標準進行間接費用的分配,往往造成產品成本計算結果失真。作業成本法正是針對這種情況而提出的。物流企業在提供服務的過程中,涉及的間接費用額遠遠高于直接材料、直接人工的成本額。在這種情況下,作業成本法可以提供較傳統成本核算方法更為準確的成本信息。這也是許多西方物流企業采用作業成本法的最初原因。 2.物流企業的個性化服務要求高。物流企業提供的是無形的服務,每個客戶所要求的服務都是不一樣的。作業成本法在產品(服務)品種多,工藝多變,經常調整生產作業的情況下尤為適用。對于物流企業,應用作業成本法,不僅可以按客戶、按地區或按運輸路線進行成本計算,提供詳細的成本信息,滿足個性化服務管理的要求;而且可以輔助服務定價與客戶盈利分析等。 3.物流服務過程的可分解性。物流服務過程雖然復雜,但是都可以分解為一系列單獨的活動(作業)比如可以把倉儲分解為裝卸、搬運、驗收、加工、補貨等,這為物流企業應用作業成本法提供了基礎。 4.優化企業價值鏈。物流企業應用作業成本法,不僅可以提供準確詳細的成本數據,而且可以利用作業成本法計算提供的成本數據對物流的各個環節進行作業分析,通過業務流程再造,消除不增值作業,改進增值作業,優化企業價值鏈。 5.提高企業管理水平。物流企業應用作業成本法,不僅能夠準確的掌握物流服務的成本,進而輔助產品定價、客戶盈利性分析等,而且可以加強對各部門的考核與業績評價,分析企業資源的利用情況,優化企業資源配置。因此,作業成本法的應用,將為物流企業的管理與決策提供科學依據,提高物流企業的管理水平。二,物流企業應用作業成本法的步驟 長期以來,在物流企業的實際操作中,物流成本核算與成本分析一直是困擾物流管理者的一個難題。傳統的成本核算不能提供準確、詳細的成本信息,不能滿足企業管理決策的需要。以作業為基礎的作業成本法是核算和控制物流成本最有效的方法,物流企業與應用作業成本的步驟如下: 1.明確導入作業成本法的目的及成本計算對象。在運用作業成本法計算成本之前,首先要明確導入的目的,確定成本計算對象,是要掌握按客戶、按地區或按路線計算的物流成本,還要掌握按服務類別計算的物流成本。 2.調查物流企業的布局,分析業務流程。作業成本法的導入方案與物流企業布局以及業務流程有著緊密的聯系,通過調查分析,可以優化物流業務流程,為確定作業動因及作業成本中心奠定基礎,為設計作業成本實施方案做好準備工作。 3.界定物流系統中的作業。從接到客戶的貨物,到將貨物送到目的地,需要經過多個公司的多個部門,包括接貨、打包、解包、送貨等多個環節,每個環節包括一項或多項作業。為了便于歸集作業成本,必須對每個環節的作業進行界定。作業界定是應用作業成本法的關鍵環節,作業數量過多會增加成本核算的工作量,作業數量過少影響成本核算的準確性。因此,作業數量的多少及作業范圍的大小應根據企業管理的需要進行界定。 4.確認物流系統中涉及的資源。這些資源包括直接歸集到客戶或服務(成本計算對象)的直接資源(直接費用),如包裝材料、直接人工等;還包括大部分的間接材料、間接人工、資產折舊、水電費等間接資源(間接費用)。這些間接資源是不同成本計算對象公用的資源,需先歸集或分配到作業,然后再根據作業動因分配到成本計算對象。 5.確認資