国际物流成本外文翻译.docVIP

2300单词，1?3万英文字符,4400汉字 出处：Source: Mir Saman Pishvaee, Hadi Basiri and Mohsensheikh Sajadieh. 2009uSupply Chain and Logistics in National^ International and Governmental Environment: Concepts and Models” Thysica-Verlag Heidelberg, July, pp.57?83? 本科毕业论文(设计) 外文翻译 原文： Nation logistics costs Inventory Carrying Costs Inventory carrying costs include the cost of money (opportunity or interest), ad valorem taxes, insurance and shrinkage. Inventory carrying costs vary with the level of inventory stored. They can be categorized into the following four groups: (1) capital costs, (2) inventory service costs, (3) storage space costs, and (4) inventory risk costs. Capital costs for inventory investment. Holding inventory ties up money that could be used for other types of investments. Consequently, a companys opportunity cost of capital should be used to reflect accurately the true cost involved. All inventory carrying cost components must be stated in before-tax numbers, since all the other costs in the trade-off analysis, such as transportation and warehousing, are reported in before-tax dollars. Inventory service costs. Inventory service costs consist of taxes and insurance paid as a result of holding inventory. In general, taxes vary directly with inventory levels. Insurance rates are not strictly proportional to inventory levels, but are related to the value of inventory over a specified time period. Storage space costs. Storage space costs can be incurred at four types of facilities: 一 Plant warehouses 一 Public warehouses 一 Rented (leased) warehouses 一 Company?owned (private) warehouses Inventory risk costs. Although inventory risk costs vary depending on the company, in general, they include charges for: obsolescence, damages, pilferage and relocation. The cost of taxes, and obsolescence, depreciation and insurance are estimated according to the Alford-Bangs Production Handbook formula. In this formula obsolescence accounts for nearly 40% of total inventory carrying costs