物流专业英语（第3版） 教学课件 作者 齐利梅资源 配套阅读材料 15《物流专业英语》pptunit15transportcosts.pptVIP

《物流专业英语》 Unit 15 Transport costs 运输成本 2. Reading materials 阅读材料 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