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1、物流专业英语 电子教案 Unit 15 Transport costs 运输成本,教学任务： 掌握本单元的物流专业术语 掌握本单元的核心概念 熟悉本单元的常用物流英语表达法 熟悉本单元的物流流程,第一部分 Section 1 本单元核心术语 Core terms,cost unit 成本核算单位 cost center 成本中心 direct cost 直接成本 indirect cost 简接成本 fixed cost 固定成本 variable cost 可变成本,第二部分 Section 2 本单元核心概念 Core concepts,What is costing? 什么是成本核算？,
2、Costing is the process of analyzing the costs and benefits of different options. It measures the results of operations on a regular basis. Costing is often referred to as cost-benefit analysis (CBA).,成本核算是对不同选择方案的成本和效益进行分析的过程，对运营成效进行定期检测。成本核算经常被称为“成本效益分析法 (CBA)”。,课堂教学之 Step 1 单词领读 由教师当堂领读生词 纠正学生的发音
3、领读完之后给学生留出5分钟的时间来温习单词。,课堂教学之 Step 2 重点内容 掌握核心术语 学习时间5分钟,课堂教学之 Step 3 难点学习 理解并背诵核心概念 学习时间5分钟,课堂教学之 Step 4 课文学习 理解课文的意思 对难句进行语法和结构讲解 学习时间30分钟,课文学习提示： 教师在讲解课文时，除对课文进行翻译之外，还要顺带讲解一下难句的语法结构。,Transport costs 运输成本,What is costing? Costing is the process of analyzing the costs and benefits of different optio
4、ns. It measures the results of operations on a regular basis. Costing is often referred to as cost-benefit analysis (CBA).,什么是成本核算？ 成本核算是对不同选择方案的成本和效益进行分析的过程，对运营成效进行定期检测。成本核算经常被称为“成本效益分析法 (CBA)”。,The prime purpose of costing is to show the total cost of the service rendered, and to analyze the compo
5、sition of that cost. This means effective control over each element of the cost. 成本核算的首要目的就是要显示出所提供服务的总成本，并分析该成本的构成成份。这就意味着对每项成本要素进行行之有效的控制。,The main objectives are as follows: To measure profit, for the business as a whole, a depot, department or service, for a group of vehicles or a single vehicle
6、, or for whatever unit is required To provide information for management control of revenue, costs and stocks To provide information for planning and decision making 主要目的如下： 为整个公司，一个仓库、一个部门或一项服务，为一组车辆或是一个单独的车辆，或为任何所需要的单元测算利润 为收入、成本和库存的管理控制提供信息 为规划和决策提供信息,Costing is necessary in transport operations.
7、 The following are basic terms used in transport costing. 成本核算在运输营运中是非常必要的。下面是用于运输成本核算中的一些基本术语。,A cost chart,Cost unit A cost unit is the cost per item. Take for instance passenger / mile in a passenger transport operation. The managers want to know how much it costs to transport a single passenger
8、on the basis of per mile of travel. 成本核算单位 成本核算单位是指每个单项的成本。以客运营运中的“客/英里”为例，经理们想知道，以每英里行程来计算，运送一个单个旅客需要花多少钱。,Cost centre A cost centre is a location, a person or a piece of equipment against which costs are charged. For example, a cost centre might be a particular vehicle in a transport operation. 成本
9、中心 成本中心是指针对一个处所、一个人或是一件设备所收取的成本。 比如，成本中心可能是运输营运中的一个特定的车辆。,Direct cost A direct cost is one that goes directly to a cost centre or cost unit. In the case of a vehicle, such things as fuel, oil, tyres, drivers wages and so on, are all examples of direct costs. 直接成本 直接成本是指直接进入成本中心或成本核算单位的成本。就车辆而言，诸如燃料、
10、油、轮胎、司机工资等均为直接成本的例子。,Indirect costs Indirect costs are sometimes referred to as overheads, or administrative costs. They are costs incurred when running a business, ie advertising, telephones, office staff salaries, heat and light, insurance on products, etc. 间接成本 间接成本有时称为日常开支，或管理费。它们是指在运营公司时所产生的一些成
11、本，如：广告费、电话费、办公室职员薪水、取暖和照明费、产品保险等。,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 insu
12、rance. 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 u
13、sed, 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
14、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 t
15、herefore 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
16、 unfair to expect a 7.5 tonne vehicle to be allocated exactly the same administrative cost as 38 tonne vehicle. The latters 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 m
