15《物流专业英语》_PPT_Unit_15_Transport_costs.ppt

Fixed costs Fixed costs are those that do not vary over a given period. Neither will it be affected by mileage or vehicle activity. In transport fixed costs are often referred to as ‘standing costs’, which exist whether the vehicles move or not, eg house rent and insurance. 固定成本 固定成本是指在特定时间段内不会变更的那些成本，它也不会受到里程或车辆活动的影响，在运输业，固定成本经常被称为 “长期成本”，该成本不论车辆是否运行都会存在，如房租及保险。 可变成本 可变成本是固定成本的反义词，随着所使用设备的量而变化，如燃油和轮胎的成本。某一成本有可能归属于两个以上的成本类别。如燃料既是直接成本, 因为它属于某一特定的车辆; 也是可变成本, 因为它随使用量而变化。 Variable Costs The opposite of fixed costs, these vary in relation to the amount of equipment used, eg costs of fuel and tyres. It is possible that a certain cost comes under more than one cost category. For example, fuel is both a direct cost because it goes to a particular vehicle and a variable cost because it varies with use. 以上内容为第一学时内所应完成的内容 课堂教学之—— Step 5 阅读材料 提示：这部分内容由教师指导，学生自学。以提高学生的自主学能力。 Recovering indirect costs 回收间接成本 While it is possible for the revenue-earning part of the business to recover its own direct costs by charging appropriate prices to customers, the administrative functions cannot recover their own costs because they do not produce revenue. These indirect costs therefore have to be spread over the revenue-earning transport fleet on an equitable basis, ie each vehicle absorbing a portion in relation to its earning potential. 当一个公司的创收部分有可能通过向客户收取适当的价格来回收其自身的直接成本时，管理部门就不能回收其成本，因为它们不产生收入。因此这些间接成本就必须按照平衡原则平摊在创收的运输车队上，即每台车辆根据其营利潜力吸收一部分成本。 For example, it would be unfair to expect a 7.5 tonne vehicle to be allocated exactly the same administrative cost as 38 tonne vehicle. The latter’s charge-out rate will be far more than that of the smaller vehicle; it can therefore bear more of the costs. 例如：指望一台7.5吨的车辆和一台38吨的车辆平摊完全一样的管理成本，这是不公平的。后者的收费率要远多于小型车辆，因此，它也就能够承担更多的成本。 There are a number of methods by which these costs may be apportioned, none of which is more satisfactory than the others. Each operator must decide on the method that best suits him. The important thing is t