国际物流成本[外文翻译]

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1、本科毕业论文（设计）外文翻译原文：NationlogisticscostsInventoryCarryingCostsInventorycarryingcostsincludethecostofmoney(opportunityorinterest),advaloremtaxes,insuranceandshrinkage.Inventorycarryingcostsvarywiththelevelofinventorystored.Theycanbecategorizedintothefollowingfourgroups:(1)capitalcosts,(2)inven

2、toryservicecosts,(3)storagespacecosts,and(4)inventoryriskcosts.Capitalcostsforinventoryinvestment.Holdinginventorytiesupmoneythatcouldbeusedforothertypesofinvestments.Consequently,acompany’sopportunitycostofcapitalshouldbeusedtoreflectaccuratelythetruecostinvolved.Allinventorycarryingcostc

3、omponentsmustbestatedinbefore-taxnumbers,sincealltheothercostsinthetrade-offanalysis,suchastransportationandwarehousing,arereportedinbefore-taxdollars.Inventoryservicecosts.Inventoryservicecostsconsistoftaxesandinsurancepaidasaresultofholdinginventory.Ingeneral,taxesvarydirectlywithinvento

4、rylevels.Insuranceratesarenotstrictlyproportionaltoinventorylevels,butarerelatedtothevalueofinventoryoveraspecifiedtimeperiod.Storagespacecosts.Storagespacecostscanbeincurredatfourtypesoffacilities:–Plantwarehouses–Publicwarehouses–Rented(leased)warehouses–Company-owned(private)warehousesI

5、nventoryriskcosts.Althoughinventoryriskcostsvarydependingonthecompany,ingeneral,theyincludechargesfor:obsolescence,damages,pilferageandrelocation.Thecostoftaxes,andobsolescence,depreciationandinsuranceareestimatedaccordingtotheAlford-BangsProductionHandbookformula.Inthisformulaobsolescence

6、accountsfornearly40%oftotalinventorycarryingcosts,thusdemonstratingthechallengesfacinginventorymanagersintheworldoffastcyclesandjust-in-timeprocurement.Totalwarehousingcostestimatesencompassbothpublicwarehousesandprivatewarehousesoperatedbymanufacturinganddistributioncompanies.Publicwareho

7、usingcostsareobtainedfromthepublicwarehousingservicesdatareportedbytheCommerceDepartment’sCensusBureau.PrivatewarehousingcostsareindependentlyobtainedbyCASS.Relocationcostsareincurredatthetransshipmentofinventoryfromonewarehouselocationtoanothertoavoidobsolesc