外文翻译--第三方物流企业的作业成本法(编辑修改稿)

外文翻译--第三方物流企业的作业成本法(编辑修改稿)内容摘要：

avoid the risk of overpricing its products or services. Advantages and Benefits of the ABC Approach Several authors have described the main advantages and benefits of using ABC [Innes and Mitchell, 1990。 BellisJones and Develin, 1995。 Malmi, 1997]. The most important are as follows: 1) ABC provides more accurate product and service costing, particularly where non volumerelated 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 4 customer profitability. 3) ABC provides a better understanding of cost behavior as well as identifying the costs of plexity, variety, and change inherent in both the kind of service offered and customerspecific requirements. 4) ABC focuses on the activities that add value, which are those activities that create value from the customer39。 s point of view. On the other hand, the pany should focus on those nonvalueadded activities and try to eliminate them, although some of the nonvalueadded activities are necessary to enable valueadding 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 means the capacity reflecting the maximum level at which the organization can operate efficiently. 6) ABC reduces uncertainty and provides a more solid basis for strategic decisions. 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 pany39。 s situation. Disadvantages and Problems of the ABC Approach The disadvantages extracted from a study based on the answers of several panies 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 overe with the development of ABC methodology and the increase in using ABC models by panies 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 5 organizations in the service industry, including warehousing and distribution providers [Hicks, 1992], the author could not specifically find the case of a thirdparty 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 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 panies, the first studies analyzing the utility of the activitybased 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.。