1、2300 单词, 1.3 万英文字符 ,4400 汉字 出处: Source: Mir Saman Pishvaee, Hadi Basiri and Mohsensheikh Sajadieh. 2009“Supply Chain and Logistics in National, International and Governmental Environment: Concepts and Models” .Physica-Verlag Heidelberg, July, pp.57-83. 本科毕业论文(设 计) 外 文 翻 译 原文: Nation logistics costs
2、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
3、 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 in
4、volved. 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 a
5、s 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
6、 facilities: Plant warehouses Public warehouses Rented (leased) warehouses 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, a
7、nd 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, thus demonstrating the challenges facing inventory managers in the world of fast cycles and jus
8、t-in-time procurement. Total warehousing cost estimates encompass both public warehouses and private warehouses operated by manufacturing and distribution companies. Public warehousing costs are obtained from the public warehousing services data reported by the Commerce Departments Census Bureau. Pr
9、ivate warehousing costs are independently obtained by CASS. Relocation costs are incurred at the transshipment of inventory from one warehouse location to another to avoid obsolescence. Transportation Costs Transportation costs include carriers charges for all modes, including trucking, rail transpo
10、rt, water and oil pipeline, and both international and domestic airfreight transport, as well as freight forwarding and shipper-related costs. The freight transportation costs in the CASS report account for the largest portion of logistics costs. These estimates are based on the annual Transportatio
11、n in America report published by the Eon Transportation Foundation. Of total transportation costs, trucking costs dominate the United States business logistics system, accounting for more than 80% of the nations freight bill. Shipping related costs include the loading and unloading of transportation
12、 equipment, as well as traffic department operations. Total transportation costs include costs for both primary and secondary transportation. Primary transportation is the movement of finished goods from plants and vendors to warehouses. Primary transportation costs include costs for replenishment m
13、ovement from plants or distribution centers to other plants or distribution centers, and inbound freight on purchased finished goods movement to plants or distribution centers for resale. Secondary transportation is the delivery of finished goods to customers. Secondary transportation costs include
14、payments to carriers, pickup allowances, truck or rail equipment and operations costs, and freight allowed. Freight may originate in plants, distribution centers or terminals. Anyhow, eight items which Eon methodology calculates are (Macro Sys Research and Technology 2005): Intercity truck Local tru
15、ck Railroads Water Oil pipelines Air Forwarders Shipper related costs Each item will be estimated based on spread statistics of formal organizations such as Federal Highway Administration for intercity trucks statistics. Logistics Administration Costs Logistics administration costs include indirect
16、management and support staff, which comprises central distribution staff, planning and analysis staff, and the traffic department staff. Computer software and hardware cost allocations are another important distribution expenses. Such costs are included in the appropriate cost categories; with any r
17、emainder, considered as part of administration costs. Logistics administration costs are set at 4% of sum of the inventory-carrying costs and transportation costs, in line with the methodology that has been consistently employed since the data series was first published in 1973. However, we shouldnt forget that unless Administration costs are only 4% of total logistics costs, but improving the methods of doing them would result in deep