15《物流專業(yè)英語》 Unit 15 Transport costsppt課件

1、物流專業(yè)英語 電子教案 Unit 15 Transport costs 運(yùn)輸成本,教學(xué)任務(wù)： 掌握本單元的物流專業(yè)術(shù)語 掌握本單元的核心概念 熟悉本單元的常用物流英語表達(dá)法 熟悉本單元的物流流程,第一部分 Section 1 本單元核心術(shù)語 Core terms,cost unit 成本核算單位 cost center 成本中心 direct cost 直接成本 indirect cost 簡接成本 fixed cost 固定成本 variable cost 可變成本,第二部分 Section 2 本單元核心概念 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).,成本核算是對不同選擇方案的成本和效益進(jìn)行分析的過程，對運(yùn)營成效進(jìn)行定期檢測。成本核算經(jīng)常被稱為“成本效益分析法 (CBA)”。,課堂教學(xué)之 Step 1 單詞領(lǐng)讀 由教師當(dāng)堂領(lǐng)讀生詞 糾正學(xué)生的發(fā)音

3、領(lǐng)讀完之后給學(xué)生留出5分鐘的時(shí)間來溫習(xí)單詞。,課堂教學(xué)之 Step 2 重點(diǎn)內(nèi)容 掌握核心術(shù)語 學(xué)習(xí)時(shí)間5分鐘,課堂教學(xué)之 Step 3 難點(diǎn)學(xué)習(xí) 理解并背誦核心概念 學(xué)習(xí)時(shí)間5分鐘,課堂教學(xué)之 Step 4 課文學(xué)習(xí) 理解課文的意思 對難句進(jìn)行語法和結(jié)構(gòu)講解 學(xué)習(xí)時(shí)間30分鐘,課文學(xué)習(xí)提示： 教師在講解課文時(shí)，除對課文進(jìn)行翻譯之外，還要順帶講解一下難句的語法結(jié)構(gòu)。,Transport costs 運(yùn)輸成本,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？ 成本核算是對不同選擇方案的成本和效益進(jìn)行分析的過程，對運(yùn)營成效進(jìn)行定期檢測。成本核算經(jīng)常被稱為“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顯示出所提供服務(wù)的總成本，并分析該成本的構(gòu)成成份。這就意味著對每項(xiàng)成本要素進(jìn)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： 為整個(gè)公司，一個(gè)倉庫、一個(gè)部門或一項(xiàng)服務(wù)，為一組車輛或是一個(gè)單獨(dú)的車輛，或?yàn)槿魏嗡枰膯卧獪y算利潤 為收入、成本和庫存的管理控制提供信息 為規(guī)劃和決策提供信息,Costing is necessary in transport operations.

7、 The following are basic terms used in transport costing. 成本核算在運(yùn)輸營運(yùn)中是非常必要的。下面是用于運(yùn)輸成本核算中的一些基本術(shù)語。,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. 成本核算單位 成本核算單位是指每個(gè)單項(xiàng)的成本。以客運(yùn)營運(yùn)中的“客/英里”為例，經(jīng)理們想知道，以每英里行程來計(jì)算，運(yùn)送一個(gè)單個(gè)旅客需要花多少錢。,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 成本中心是指針對一個(gè)處所、一個(gè)人或是一件設(shè)備所收取的成本。 比如，成本中心可能是運(yùn)輸營運(yùn)中的一個(gè)特定的車輛。,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 直接成本是指直接進(jìn)入成本中心或成本核算單位的成本。就車輛而言，諸如燃料、

10、油、輪胎、司機(jī)工資等均為直接成本的例子。,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. 間接成本 間接成本有時(shí)稱為日常開支，或管理費(fèi)。它們是指在運(yùn)營公司時(shí)所產(chǎn)生的一些成

11、本，如：廣告費(fèi)、電話費(fèi)、辦公室職員薪水、取暖和照明費(fèi)、產(chǎn)品保險(xiǎn)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時(shí)間段內(nèi)不會(huì)變更的那些成本，它也不會(huì)受到里程或車輛活動(dòng)的影響，在運(yùn)輸業(yè)，固定成本經(jīng)常被稱為 “長期成本”，該成本不論車輛是否運(yùn)行都會(huì)存在，如房租及保險(xiǎn)。,可變成本 可變成本是固定成本的反義詞，隨著所使用設(shè)備的量而變化，如燃油和輪胎的成本。某一成本有可能歸屬于兩個(gè)以上的成本類別。如燃料既是直接成本, 因?yàn)樗鼘儆谀骋惶囟ǖ能囕v; 也是可變成本, 因?yàn)樗S使用量而變化。,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.,以上內(nèi)容為第一學(xué)時(shí)內(nèi)所應(yīng)完成的內(nèi)容,課堂教學(xué)之 Step 5 閱讀材料 提示：這部分內(nèi)容由教師指導(dǎo)，學(xué)生自學(xué)。以提高學(xué)生的自主

14、學(xué)能力。,Recovering indirect costs 回收間接成本,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. 當(dāng)一個(gè)公司的創(chuàng)收部分有可能通過向客戶收取適當(dāng)?shù)膬r(jià)格來回收其自身的直接成本時(shí)，管理部門就不能回收其成本，因?yàn)樗鼈儾划a(chǎn)生收入。因此這些間接成本就必須按照平衡原則平攤在創(chuàng)收的運(yùn)輸車隊(duì)上，即每臺(tái)車輛根據(jù)其營利潛力吸收一部分成本。,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：指望一臺(tái)7.5噸的車輛和一臺(tái)38噸的車輛平攤完全一樣的管理成本，這是不公平的。后者的收費(fèi)率要遠(yuǎn)多于小型車輛，因此，它也就能夠承擔(dān)更

17、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 method that best suits him. The important thing is to ensure that all overhead costs are covered. If overheads or administration expenses

18、are not fully recovered, the result will be reflected in the companys trading results in terms of a loss in profits. 有若干方法可以用來分配這些成本，而任何一種方法也不會(huì)比其它方法更另人滿意。每個(gè)運(yùn)營商必須決定最適合于自己的方法，重要的一點(diǎn)是要確保能夠涵蓋所有的日常開支成本，如果不能充分回收日常開支或管理費(fèi)，其結(jié)果就會(huì)以損失利潤的形式反映在公司的交易成效上。,課堂教學(xué)之 Step 6 課堂練習(xí) 提示：這部分內(nèi)容由教師指導(dǎo)，學(xué)生自學(xué)。以提高學(xué)生的自主學(xué)能力。,1. Answer t

19、he following questions in English:,1. What is the purpose of costing? The prime purpose of costing is to show the total cost of the service rendered, and to analyze the composition of that cost. This means effective control over each element of the cost.,2. What is the definition of a cost unit? A c

20、ost unit is the cost per item.,3. What is the difference between direct and indirect costs? 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. Indirect costs are

21、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.,4. What is the difference between fixed and variable costs? Fixed costs are those that do not v

22、ary 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 insurance. The opposite of fixed costs, these vary in relation to the amount of equip

23、ment used, 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.,2. Put the following words or phrases into Chinese:,vary with fixed costs house rent standing costs mileage insurance on