中英文翻译基于第三方物流企业活动的成本核算方法本文将分析作业成本计算方法可为第三方物流公司所面临主要的成本核算方法发展的问题。
它会检查活动开展的第三方分销商在最重要的仓储和运输活动中产生的成本。
然而，重点主要是在产品分销到最终的接收者时，这最后的接收人非第三方物流公司的客户。
(JEL MI O)介绍在过去的十年中，第三方物流企业的发展一直非常重要。
原因如下，第三方物流企业的发展，最重要的是集中在其核心业务——制造企业和新的技术的进步，在此背景下，传统方法的成本可能会产生失真的信息，这可能会导致信息使用者作出错误决策。
当公司意识到这种潜在的危险，第三方物流中公司增加了使用基于活动的成本核算（ABC）方法。
成本计算方法：成本模型的传统方法定义的成本模型和批判的定义的成本模型是首先要定义什么是成本模型。
这可以通过任何成本模型应该执行[卡普兰和库珀，1998]的主要功能分析来完成：1）出售的存货计价和计量的商品和服务的成本的目的是金融融资；2）出售的活动，产品，服务，和客户的成本估计；3）对出售过程的管理者和员工根据效率提供一般的经济反馈。
从这个定义中，成本模式可能会被公司使用进行分析，以对成本有正确的认识，作为以运行其业务的工具。
其中的一个成本模型的目的是使收集和分析数据的公司，以获得有用的信息，作出决策所产生有用的数据。
模型可以正确的根据其产生信息做出对管理决策能力进行评估。
成本模型的演进成本系统的发展一直都是一个线性的，连续的过程[约翰逊和卡普兰，1987]。
事实上，在20世纪20年代，几乎所有公司已经开发了已经使用到现在的管理会计程序。
此外，1925年和1980年之间，几乎没有创新的想法，从而影响了成本管理系统的设计和使用。
相同的概念总是出现：盈亏平衡分析，成本 - 数量 - 利润分析，直接成本计算，以及固定和可变成本估算。
有观点认为，传统的账户是唯一的融资导向，简单地描述历史投入的成本计算方法[贝利斯·琼斯和Develin，1995]的其他作者之间共享这些观点。
传统和算法发的问题由于成本模型所描述的进步的结果，在20世纪80年代初的情况是，实际的管理会计系统，确实为组织提供的一些好处。
通常情况下，组织所报告的信息，不仅抑制了良好的决策管理者做出正确决策，但实际上却鼓励他们做出了糟糕的决定[约翰逊和卡普兰，1987]。
其主要的原因是在一个非常不统一的和更复杂和竞争激烈的环境中使用过时的方法。
传统的成本模型所面临的主要问题是直接人工或机器小时含量在制造环境的基础上的开销由产品的分配问题。
此问题已越来越多的显现出来，许多产品和服务的直接人工和机器小时产量下降，而间接成本增加。
传统的成本核算忽略产品和服务，市场和客户，这导致不同的间接成本之间计算产生差距重要原因。
传统成本和算法于企业无用，这是在仔细分析了常规成本模型和在精确地评论了产品的成本而得出的。
最近，事实上，服务行业已经注意到同样的问题。
传统的成本会计方法显示出一些其他的核算缺点[贝利斯·琼斯和Develin，1995]。
也就是说，企业不知道他们的产品或服务是否有利可图，他们不能从客户中区分无利可图还是有利可图。
此外，传统的方法着眼于短期的长期的代价。
ABC方法的简介传统的成本计算方法提出了解决发展这一问题的新的理论方法的主要原因的问题。
约翰逊和卡普兰是ABC的发明者，虽然他们不在他们的研究[约翰逊和卡普兰开始就使用这个术语，1987 ]。
ABC的概念第一次出现是在后面的文章中[库珀和卡普兰，1988 ]。
ABC试图帮助企业解决的是别产品的成本和利润分析，服务，和客户这一关键的问题。
主要的重点是要明确什么的组织是重要的，哪些信息是管理的计划和控制等职能所需要的。
最后，对于管理的目的有用的信息，不应该只从报表得出，而主要是为了满足外部报告和审计要求系统中提取财务信息。
这就必要的设计系统的组织与技术，其产品策略，其组织结构相一致。
ABC的定义ABC在不同的文献中有多种定义。
这里简要地定义为ABC哲学[希克斯，1992]：“作业成本法是一种基于产品成本的前提下，会计概念的活动（和/或服务）需要一个组织的活动，这些活动需要一个组织来承担费用。
在作业成本法下，系统被设计成使得任何成本不能直接归因于一种产品，而是分配到使他们必要的活动构成中。
加总每个活动的成本，然后记到最后产品（S），使活动控制基于各自的生产消费活动所必需的流程中。
”传统的成本模型和ABC的主要区别传统的成本模型和ABC之间最重要的区别在于非量有关的间接费用的处理。
采用直接劳动力为基础的开销分配方法是适当的，在过去的时候直接工资是生产成本的主要组成部分，但不是现在。
ABC的做法是，很多开销都与具体的活动一致，以避免在产品和服务成本的扭曲弄混。
另一个不同之处是未使用的费用的处理。
ABC介绍了所使用的活动资源，但传统的帐户描述被提供的资源。
该两者之间的区别是产能过剩。
如果产能过剩的部分被分配到产品，服务或客户，通过贝利斯·琼斯和Develin[1995]中定义有一个风险的“死螺旋”。
这意味着该公司应该知道其中的真正花费他们的客户产生，而不是分配产能过剩，以避免其定价过高的产品或服务的风险。
ABC法实施优点和的缺点实施这一成本计算方法的主要步骤：1）确定和定义公司进行了相关的活动；2）确定成本的主要元素，它可以被看作是一个预算行项目或包括在费用分类帐帐户；3）确定的活动和成本之间的关系；4）确定成本动因与成本的活动和活动分配给成本目标（产品，服务或客户）的基础上，活动的费用使用情况;5）计划成本积累模型；6）收集必要的数据来驱动的成本积累模型，牢记我们的目标是准确度，不精密度;7）建立成本累积模型来模拟组织的成本结构;8）确定关键成功因素;9）评价活动的有效性和效率。
ABC法的优点和有益点作者描述了使用ABC [英纳斯的主要优点和好处和米切尔，1990；琼斯，1995；戴维林贝利斯，马尔米，1997 ]。
最重要的是如下所示：1）ABC提供更准确的产品和服务的成本计算，特别重要的是在非量相关的费用的处理。
2）用ABC，可以通过领域分析成本管理责任和客户。
ABC有助于识别客户的方式直接影响企业的成本结构,因此有助于分析客户盈利能力。
3)ABC提供了一个更好的理解成本习性以及识别成本复杂性,多样性的方法,改变固有的服务和客户的特定需求。
4) 从顾客的观点，ABC关注的是增加价值的活动,是这些活动创造价值。
另一方面,公司应该关注那些没有附加值的活动,试图消除它们,虽然有些没有附加值的活动是必要的,但他们使增值活动发生。
5)ABC在执行能力分析是有用的。
ABC措施的成本资源是成本提供的资源,而不是使用过量产量来的区别。
否则这将是错误分配客户未使用的能力的。
ABC法来执行此分析,提供对实际生产能力的使用建议,这意味着组织能力反映了最大程度的可以操作生产效率。
6)ABC可以减少不确定性,为战略决策提供了更坚实的基础。
因此,ABC的成功不可能只取决于分析的结果,但它能提供一个正确的诊断公司的情况的方法途径。
从中提取的缺点，是基于几个公司一年使用ABC的回答的研究[ Cobb等人在ABC方法的缺点和问题。
1992 ]得出的，这涉及大量的工作，以及收集准确的数据的困难，而且成本管理是困难的因为多数活动跨部门边界的这一事实。
此外，此项调查的实施是非常耗时的，不仅需要收集和处理数据，而且还解析结果。
即使ABC方法的发展和增加使用足以使所有的原问题已经克服的ABC模型GRIFUL - MIQUELA ：对137家在不同的制造业和服务业的公司进行成本计算，它们总是要到意识到这些问题时，才开发这样的模型。
虽然有关于ABC法的相关物流的文献中提到，ABC适用于所有在服务行业的企业组织，包括仓储和配送商[希克斯， 1992] ，但在笔者认为未能找到明确第三方物流供应商的情况下，尽可能的与运输业务有关。
作者不可能专门找到一个第三方物流服务提供商的情况下尽可能的运输业务有关的。
主要的问题是合理配置运输操作费用的委托人，这是该公司的真正的客户。
此外，在运输成本[萨瑟姆斯，文献1992 ]，这客户永远是最后的收货人，以及费用总是一个外部变量。
近年来，由于物流成本在企业的重要性日益增加，有专家首先研究物流的作业方法进行了实用分析[ pohlen和隆德，1994；1996；Lalonde金特，拉兰德和pohlen，1996 ]。
与ABC的物流部门实施的主要优点和困难是几乎相同如前所述。
实施物流ABC模型的方法在任何ABC模型的第一步是让公司和员工进行的活动有很好的理解。
因此，有必要遵守所有的仓库和运输业务开展的活动，与员工紧密合作，制定出开展的各种活动所花费的时间。
这是除其他外，如面试经理和员工的数据收集方法之一。
在分析活动，有必要，不仅确定谁执行他们的人，但确定哪些人全职工作或兼职的这些活动。
如前所示，这是很重要的，以确定对每个活动的最相关的成本动因。
一个很好的指引，选择成本动因最能准确反映执行活动的费用是要求谁做什么工作，会增加或减少，以做好本职工作所需的时间和精力的人。
所以建议在文学[希克斯，1992]，对于该模型正确的支持是一个电子表格。
这种模式应该通过将多个工作表，让发货人的成本作为最终结果，该公司产生了整体成本，并且委托人盈利能力，以及对使用容量的方向的分析。
这些工作不需要复杂的数学计算，并且可以通过避免过度使用高级别电子表格函数来构建。
出于这个原因，发明出了维修模式，以及它的发展由于未来的需要或业务是很简便。
在描述这些工作表，电子表格是必要的，包含的结果，因此自动生成的工作表，其中数据应引入和工作表之间的区别。
重要的是，含有结果的工作表被保护，以避免在该公式中的任何不希望的变化。
这会导致缺乏在模型的一致性Activity-Based Costing Methodology for Third-PartyLogistics CompaniesCARLES GRIFUL – MIQUELAThis 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. However, the focus is mainly on the activity of distributing the product to the final receiver when this final receiver is not the customer of the third-party logistics company. (JEL MI O) IntroductionIn 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.Costing Methodology: Definition of the Cost Model and Critique of theConventional Approach Definition of the Cost Model It is first necessary to define what a cost model is. This can be done through analysis of the main functions that any cost model should perform [Kaplan and Cooper, 1998]:1) valuation of inventory and measurement of the cost of goods and services sold for financial purposes;2) estimation of the cost of activities, products, services, and customers;3) provide economic feedback to managers and staff in general about processefficiency.From this definition, a cost model might be analyzed as the tool that companies use in order to have a proper understanding about the cost to run their businesses. One of the purposes of a cost model is to gather and analyze data generated in the company in order to gain useful information for making decisions.model may be evaluated depending on its capacity to generate the right information to make the right managerial decisions. Evolution of Cost Models The evolution of cost systems has not been a linear and continuous process [Johnson and Kaplan, 1987]. Indeed, by the 1920s, companies had developed almost all the management accounting procedures that have been used up to the present day. Furthermore, between 1925 and 1980, virtually no new ideas have affected the design and use of cost management systems. The same concepts always appear: break-even analysis, cost-volume-profit analysis, direct costing, and fixed and variable cost estimates. The idea that conventional accounts are only finance oriented and simply describe historical inputs is shared among other authors of costing methodology [Bellis- Jones and Develin, 1995].Problems with Conventional ApproachesAs a result of the described evolution of cost models, the situation at the beginning of the 1980s was that the actual management accounting systems provided few benefits to organizations. Normally, the reported information not only inhibited good decision making by managers, but actually encourages bad decisions [Johnson and Kaplan, 1987]. The main reason was the use of an obsolete tool in an extremely different and more complex and competitive environment. The main problem that conventional cost models faced was the allocation of overhead by products on the basis of either direct labor or machine hour content in the manufacturing environment. This problem was growing at the same time that direct labor and machine hour contents of many products and services fell, while overhead costs increased. Conventional costing ignores important differences between products and services, markets, and customers, which incur different overhead costs. This was the starting point in carefully analyzing the conventional cost models and in criticizing thembecause of their uselessness in accurately explaining the cost of products. Lately, the fact that the same issues apply to the service sector has been noticed. Traditional methods of cost accounting showed some other weaknesses [Bellis-Jones and Develin, 1995]. That is, companies do not know whether their products or services are profitable and they cannot distinguish profitable from unprofitable customers. In addition, traditional methods focus on the short term at the expense of the long term.A Description of ABC MethodologyThe problems that conventional costing methodologies raised were the main reason for developing a new theoretical approach to this subject. Johnson and Kaplan are considered the inventors of ABC, although they do not use this terminology at the beginning of their studies [Johnson and Kaplan, 1987]. The first time the concept of ABC appears isin a later article [Cooper and Kaplan, 1988]. The analysis of cost and profitability of individual products, services, and customers represents a critical issue that companies were concerned with and one where ABC tries to help.The primary focus was to ask what is important for the organization, and what information is needed for management planning and control functions. Finally, useful information for managerial purposes should not be extracted only from a system designed primarily to satisfy external reporting and auditing requirements (financial information). It is necessary to design systems consistent with the technology of the organization, its product strategy, and its organizational structure. Definition of ABCIn literature there are several definitions of ABC. The definition here shows theABC philosophy [Hicks, 1992] briefly and clearly:"Activity-based costing is a cost accounting concept based on the premisethat products (and/or services) require an organization to perform activities and that those activities require an organization to incur costs. In activity-based costing, systems 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 each activity then flows to the product(s) that make the activity necessary based on their respective consumption of that activity."Main Differences Between Conventional Cost Models and ABC The most important difference between conventional cost models and ABC is the treatment of non-volume-related overhead costs. The use of direct labor-based overhead allocation methods were appropriate in the past when direct labor was the principal component of manufacturing cost, but not today. In the ABC approach, many overheads are related to specific activities to avoid distortions in product and service costs.Another difference is the treatment of unused capacity. ABC describes resourcesthat are used by activities, but conventional accounts describe resources that are supplied. The difference between the two is excess capacity. If excess capacity is allocated to products, services, or customers, there is risk of a "dead spiral," as defined byBellis-Jones and Develin [1995]. This means that the company should be awareof which costs their customers really generate and not allocate the excess of capacity to avoid the risk of overpricing its products or services.Advantages and Disadvantages of the ABC Approach Implementation The main steps to implement this costing approach are:1) identify and define relevant activities carried out in the company;2) identify major elements of cost, which can be viewed as the line items on a budget or as accounts included in the expense ledger;3) determine relationships between activities and costs;4) identify cost drivers to assign costs to activities and activities to cost objectives (products, services, or customers), based on the usage of the activity;5) plan a cost accumulation model;6) gather the necessary data to drive the cost accumulation model, keeping in mind that the goal is accuracy, not precision; 136 IAER: FEBRUARY 2001, VOL. 7, NO. 17) establish the cost accumulation model to simulate the organization's cost structure;8) determine crucial success factors;9) evaluate activity effectiveness and efficiency.Advantages and Benefits of the ABC ApproachSeveral authors have described the main advantages and benefits of using ABC [Innesand Mitchell, 1990; Bellis-Jones and Develin, 1995; Malmi, 1997]. The most important are as follows:1) ABC provides more accurate product and service costing, particularly where non- volume-related overheads are significant.2) By using ABC, it is possible to analyze costs by areas of managerial responsibility and customers. ABC helps to recognize the way in which customers directly affect the cost structure of the business and therefore helps to analyze customer profitability.3) ABC provides a better understanding of cost behavior as well as identifying the costs of complexity, variety, and change inherent in both the kind of service offered and customer-specific requirements.4) ABC focuses on the activities that add value, which are those activities that create value from the customer's point of view. On the other hand, thecompany should focus on those non-value-added activities and try to eliminate them, although some of the non-value-added activities are necessary to enable value-adding activities to occur.5) ABC is useful in performing capacity analysis. ABC measures the costs of resources used rather than the costs of resources supplied, the difference being excess capacity. It would be wrong to allocate unused capacity to the customers. To perform this analysis, the use of practical capacity is suggested, which meansthe capacity reflecting the maximum level at which the organization can operate efficiently.6)ABC reduces uncertainty and provides a more solid basis for strategicdecisions.Therefore, the success of ABC might not depend only on the results of the analysis, but on its ability to provide a correct diagnosis of the company's situation. Disadvantages and Problems of the ABC Approach The disadvantages extracted from a study based on the answers of several companies after one year of using ABC [Cobb et al., 1992] regarded the amount of work involved, difficulties in collecting accurate data, and the fact that cost management was difficult because several activities cross department boundaries. Additionally, implementation is very time consuming, requiring not only gathering and processing of data, but also interpreting the results. Even though all of the former problems have been overcomewith the development of ABC methodology and the increase in using ABC models by GRIFUL-MIQUELA: COSTING METHODOLOGY 137 companies in different manufacturing and service industries, it is always necessary to be aware of these problems when developing such a model. ABC for Logistics Even though literature mentions that ABC applies to all types of business organizations in the service industry, including warehousing and distribution providers [Hicks, 1992], the author could not specifically find the case of a third-party logistics provider as far as the transport operations are concerned. The main issue is to properly allocate the transport operations costs to the consignors, which are the real customers of the company. Furthermore, in the literature about transportation costs [Sussams, 1992], the customer is always the final consignee, and the costs are always an external variable. In recent years and because of the increasing importance of logistics costs within 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.Methodology for Implementing an ABC Model for LogisticsThe first step in any ABC model is to get a good understanding of the company and the activities performed by its staff. Therefore, it is necessary to observe all the activities carried out in the warehouse and transport operations, working closely with staff, to work out the times spent in carrying out the various activities. This is one of the data collection methods among others such as interviewing managers and staff. When analyzing activities, it is necessary to not only identify the people who perform them, but identify which people work full- orpart-time on these activities. As seen before, it is very important to identify the most relevant cost drivers for each activity. A good guideline for selecting the cost drivers that most accurately reflect the cost of performing an activity is to ask the people who do that work what would increase or decrease the time and effort required to do their job. It is recommended in literature [Hicks, 1992] that the right support for the model is a spreadsheet. This model should be built by linking several worksheets that give as final results, the consignor cost, the company overall cost incurred, and the consignor profitability analysis, as well as an orientation about the used capacity. These worksheets require no complex mathematical calculations and can be built by avoiding an excessive use of high-level spreadsheet functions. For that reason, maintenance of the model as well as its development due to future requirements or changes in the business is very straightforward.。