Logistics-costs-and-controlling物流成本和控制大学毕业论文外文文献翻译及原文.docVIP

毕 业 设 计（论文） 外 文 文 献 翻 译 文献、资料中文题目：物流成本和控制 文献、资料英文题目：Logistics costs and controlling 文献、资料来源： 文献、资料发表（出版）日期： 院 （部）： 专 业： 班 级： 姓 名： 学 号： 指导教师： 翻译日期： 2017.02.14 外文翻译 原文 Logistics costs and controlling MaterialSource:Springer-Verlag 2009Author:Timm?Gudehus，Herbert?Kotz Logistic Costs and Controlling Abstract Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002). Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002). Another problem, which arises not only in logistics, is costing and pricing of intangible goods. Intangible goods, such as logistic services, provide immediate utility and are generally not storable. Therefore, the conventional methods of accounting, costing and pricing, which have been developed for tangible goods, are of limited value for logistics (Cooper 1992; Horvàth 1999; Johnson 1987). More appropriate for the calculation of performance costs are process-related cost accounting and activity based costing. However, in logistics as well as in other areas of business, the definition and calculation of