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

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　　翻译日期： 2017.02.14

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　　Logistics costs and controlling

　　MaterialSource:Springer-Verlag

　　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; Horvth 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 process costs differs (Bragg 2001; Hicks 2002; Horvth 1999; Pohlen and LaLonde 1994; Poist 1974). This holds 2009Author:Timm Gudehus，

　　especially for the performance costs of multifunctional logistic systems, for pricing of integrated performances and for the consideration of fixed costs.

　　As long as they are defined, measured and calculated differently, logistic costs, cost rates and prices cannot be compared. Any benchmarking based on such doubtful indicators is misleading (see Sect. 4.5). Hence, reported market volumes and market shares of logistics are at best educated guesses (Baumgarten et al. 1993; Kille and Klaus 2007; Mller-Steinfahrt 1998).

　　The situation in logistic controlling and supply chain controlling is even worse (Cooper and Kaplan 1998; Manrodt et al. 1999; Seuring 2006). Only a minority of companies records and monitors logistic costs separately and continuously (Weber 2002). Whereas in industry the total logistic costs range between 5 and 15% of turnover, in trade companies they make up between 10 and 25% of turnover (Baumgarten et al. 1993; Gudehus 1999/2007). For retailers, logistic costs can use up more than one third of the profit margin. Despite this, it is still the exception for retailers to record and monitor the logistic costs from the ramp of the suppliers to the point of sales.

　　Logistic controlling does not only include calculation, budgeting and recording of costs, but also the monitoring of performance and quality. Controlling should consult management in the planning, set up and operation of optimal systems. To enable this, it has to determine and specify for improvements in service, performance, quality, and costs (Cooper 1992; Darkow 2001; Horvth 1999; Johnson 1987; Weber et al. 1993, 2002).

　　Where and with what accuracy costs, performances and quality should be recorded and monitored depends on the contribution of logistics to the value creation, on the core competencies and objectives of the company, and on current projects. In logistic controlling, as in other areas, less is more: it is better to control a small number of meaningful key performance indicators (KPI) with adequate accuracy in longer time spans, than to monitor all possible performance, quality and cost data with high precision permanently without knowing the demand for these information (Manrodt et al. 1999). For controlling, not the precision of the performance and cost data, but their practical use and application are decisive.

　　In this chapter, the logistic costs are consistently defined, the fundamental issues of logistic costing are presented, and practicable methods for the calculation of use dependent cost rates are developed. This includes a discussion of the fixed-cost dilemma of logistics, the relationship between logistic costs and

　　performance rates and the most effective options for reducing logistic costs. Using the results of this chapter, in the following chapter cost-based prices and pricing systems for logistic performances and services are derived.

　　Cost Accounting and Performance Costing

　　Corresponding to the stationary or structural aspect and to the dynamic or process aspect, two different types of accounting are necessary. Cost accounting for longer periods keeps a stationary point of view, while performance costing for shorter periods reflects the dynamic perspective.

　　Logistic Cost Calculation

　　As the general cost calculation of a company, the logistic cost calculation comprises standard cost calculation, accompanying cost calculation and final cost calculation (Horvth 1999; Weber 2002; Whe and Dring 2008).

　　Standard Cost Calculation

　　Subjects of standard cost calculation or planned cost calculation are the future operating costs for an existing or a planned system. Results are standard logistic costs and target performance costs.

　　Standard cost calculation is necessary for investment decisions, for planning systems, processes and projects, for cost accounting and benchmarking of future periods and for the calculation of prices and tariffs.

　　Accompanying Cost Calculation

　　Accompanying cost calculation aims for a continuous control of all costs caused by the execution of logistic tasks and services during the current accounting period. The result of accompanying cost calculation is information for management about the current costs and utilization of resources.

　　Knowing the costs and the utilization of the resources allows initiating appropriate measures for reducing costs, adaptation of resources and improving

　　capacity utilization in due time. The results of the accompanying cost calculation can be used also for invoicing and compensation of logistic service providers, if costs-based prices have been agreed.

　　Final Cost Calculation

　　Subjects of final cost calculation or post calculation are the operating costs of closed periods in the past. The real logistic costs and cost rates can be compared with the respective target values and benchmarks. This allows conclusions for standard costing and pricing.

　　Most important causes for deviations of real costs from the target values in logistics are:

　　? Cost factors, especially personnel costs, have been planned, assumed or

　　expected too high or too low.

　　? Utilization of resources, such as transport means, storage systems,

　　machines, and production facilities, has been planned or expected falsely.

　　? Empty runs of transport means and filling degrees of transport and load

　　units were incorrectly planned.

　　? The actual utilization structure of the logistic system differs from the

　　anticipated structure.

　　The first two reasons for differences between real and target costs are normally caused by the planner and the operator of a logistic system. A too high share of empty runs and bad utilization of storage capacities is in many cases also the result of unqualified planning or poor scheduling. However, this can be caused also by a user, who changed transport relations, demand structure or stock levels. An insufficient utilization can also be initiated by a wrong demand forecast or false information from the customers.

　　For a dedicated logistic system, which is used for a longer period of time by one or a small number of companies based on individual contracts, the users must bear the risk of changing demand and the cost differences resulting from a deviating utilization of the ready held resources. Final cost calculation for dedicated logistic