作业成本法与物流成本核算外文文献翻译文档格式.docx
- 文档编号:13368585
- 上传时间:2022-10-10
- 格式:DOCX
- 页数:6
- 大小:22.64KB
作业成本法与物流成本核算外文文献翻译文档格式.docx
《作业成本法与物流成本核算外文文献翻译文档格式.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文档格式.docx(6页珍藏版)》请在冰豆网上搜索。
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
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 作业 成本 物流 成本核算 外文 文献 翻译