1、物流专业英语电子教案Unit 15Transport costs运输成本授课日期_年_月_日授课教师授课专业/班级_专业_班级讲授单元Unit 15单元讲授时长二学时讲授内容物流术语、课文、课堂练习教学任务：p掌握本单元的物流专业术语p掌握本单元的核心概念p熟悉本单元的常用物流英语表达法p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 u cost unit 成本核算单位u cost center 成本中心u direct cost 直接成本u indirect cost 简接成本u fixed cost 固定成本u variable cost 可变成本 第
2、二部分 Section 2本单元核心概念Core concepts What is costing?什么是成本核算？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
3、经常被称为“成本效益分析法(CBA)”。课堂教学之Step 1 单词领读单词领读由教师当堂领读生词由教师当堂领读生词纠正学生的发音纠正学生的发音领读完之后给学生留出领读完之后给学生留出5分钟的分钟的时间来温习单词。时间来温习单词。课堂教学之Step 2 重点内容重点内容掌握核心术语掌握核心术语学习时间学习时间5分钟分钟课堂教学之Step 3 难点学习难点学习理解并背诵核心概念理解并背诵核心概念学习时间学习时间5分钟分钟课堂教学之Step 4 课文学习课文学习理解课文的意思理解课文的意思对难句进行语法和结构讲解对难句进行语法和结构讲解学习时间学习时间30分钟分钟课文学习提示：教师在讲解课文时，除
4、对课文教师在讲解课文时，除对课文进行翻译之外，还要顺带讲解进行翻译之外，还要顺带讲解一下难句的语法结构。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 options.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
5、？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 composition 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
6、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,or for whatever unit is required To provide information for management control of revenue,costs and stocks To provide information for
7、 planning and decision making 主要目的如下：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.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 unitA cost unit is the
8、 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 on the basis of per mile of travel.成本核算单位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 centreA cost centre is a
9、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 costA direct cost is one that goes directly to a cost centre or cost unit.In the
10、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、油、轮胎、司机工资等均为直接成本的例子。Indirect costsIndirect costs are sometimes referred to as overheads,or administrative costs.They are costs incurred when running a
11、business,ie advertising,telephones,office staff salaries,heat and light,insurance on products,etc.间接成本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 costsFixed costs are those that do not vary over a given period.Neither will it be affected by mileage or vehicle activi
12、ty.In transport fixed costs are often referred to as standing costs,which exist whether the vehicles move or not,eg house rent and insurance.固定成本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
13、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 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 p
14、articular vehicle and a variable cost because it varies with use.以上内容为第一学时第一学时内所应完成的内容课堂教学之Step 5 阅读材料阅读材料提示：这部分内容由教师指：这部分内容由教师指导，学生自学。以提高学生的导，学生自学。以提高学生的自主学能力。自主学能力。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 ch
15、arging appropriate prices to customers,the administrative functions cannot recover their own costs because they do not produce revenue.These indirect costs therefore have to be spread over the revenue-earning transport fleet on an equitable basis,ie each vehicle absorbing a portion in relation to it
16、s 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 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
17、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 decid
18、e on the method that best suits him.The important thing is to ensure that all overhead costs are covered.If overheads or administration expenses are not fully recovered,the result will be reflected in the companys trading results in terms of a loss in profits.有若干方法可以用来分配这些成本，而任何一种方法也不会比其它方法更另人满意。每个运
19、营商必须决定最适合于自己的方法，重要的一点是要确保能够涵盖所有的日常开支成本，如果不能充分回收日常开支或管理费，其结果就会以损失利润的形式反映在公司的交易成效上。课堂教学之Step 6 课堂练习课堂练习提示：这部分内容由教师指：这部分内容由教师指导，学生自学。以提高学生的导，学生自学。以提高学生的自主学能力。自主学能力。1.Answer the following questions in English:1.What is the purpose of costing?The prime purpose of costing is to show the total cost of the
20、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 cost 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 cos
21、t 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 sometimes referred to as overheads,or administrative costs.They are costs incurred when running a business,ie advertising,telephones,office staff s
22、alaries,heat and light,insurance on products,etc.4.What is the difference between fixed and variable 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 exis
23、t whether the vehicles move or not,eg house rent and insurance.The opposite of fixed costs,these vary in relation to the amount of equipment 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 go
24、es to a particular vehicle and a variable cost because it varies with use.2.Put the following words or phrases into Chinese:vary withfixed costshouse rentstanding costsmileageinsurance on productsheat and lightadvertising随而变化固定成本房租长期成本里程产品保险取暖和照明广告vary withfixed costshouse rentstanding costsmileagei
25、nsurance on productsheat and lightadvertising随而变化固定成本房租长期成本里程产品保险取暖和照明广告 3.Put the following words or phrases into English:行政成本一般管理费用简接成本直接成本生产成本成本中心单项成本成本核算单位收入、成本及库存成本的每个要素总成本分析成本的构成administrative costsoverheadsindirect costsdirect costsproduction costscost centreunit costcost unitincome,cost and inventoryeach element of the costtotal costto analyze the composition of the cost供应商的价格构成 价格 材料成本 劳动力成本 日常开支分摊 利润 总拥有成本 采购价 购置成本 运营成本 处置成本 成本等式以上内容为第二学时第二学时内所应完成的内容The End
