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,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,物流专业英语,电子教案,Unit 15,Transport costs,运输本钱,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,：,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,第一局部 Section 1,本单元核心术语,Core terms,cost unit 本钱核算单位,cost center 本钱中心,direct cost 直接本钱,indirect cost 简接本钱,fixed cost 固定本钱,variable cost 可变本钱,第二局部 Section 2,本单元核心概念,Core concepts,What is costing,什么是本钱核算？,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).,本钱核算是对不同选择方案的本钱和效益进展分析的过程，对运营成效进展定期检测。本钱核算经常被称为“本钱效益分析法 (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,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,对难句进展语法和构造讲解,学习时间30分钟,课文学习提示：,教师在讲解课文时，除对课文进展翻译之外，还要顺带讲解一下难句的语法构造。,Transport costs,运输本钱,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).,什么是本钱核算？,本钱核算是对不同选择方案的本钱和效益进展分析的过程，对运营成效进展定期检测。本钱核算经常被称为“本钱效益分析法 (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.,本钱核算的首要目的就是要显示出所提供效劳的总本钱，并分析该本钱的构成成份。这就意味着对每项本钱要素进展行之有效的控制。,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 planning and decision making,主要目的如下：,为整个公司，一个仓库、一个部门或一项效劳，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、本钱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.,本钱核算在运输营运中是非常必要的。下面是用于运输本钱核算中的一些根本术语。,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 on the basis of per mile of travel.,本钱核算单位,本钱核算单位是指每个单项的本钱。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.,本钱中心,本钱中心是指针对一个处所、一个人或是一件设备所收取的本钱。 比方，本钱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.,直接本钱,直接本钱是指直接进入本钱中心或本钱核算单位的本钱。就车辆而言，诸如燃料、油、轮胎、司机工资等均为直接本钱的例子。,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.,间接本钱,间接本钱有时称为日常开支，或管理费。它们是指在运营公司时所产生的一些本钱，如：广告费、 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 insurance.,固定本钱,固定本钱是指在特定时间段内不会变更的那些本钱，它也不会受到里程或车辆活动的影响，在运输业，固定本钱经常被称为 “长期本钱，该本钱不管车辆是否运行都会存在，如房租及保险。,可变本钱,可变本钱是固定本钱的反义词，随着所使用设备的量而变化，如燃油和轮胎的本钱。某一本钱有可能归属于两个以上的本钱类别。如燃料既是直接本钱, 因为它属于某一特定的车辆; 也是可变本钱, 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 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：这局部内容由教师指导，学生自学。以提高学生的自主学能力。,Recovering indirect costs,回收间接本钱,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 therefore 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.,当一个公司的创收局部有可能通过向客户收取适当的价格来回收其自身的直接本钱时，管理部门就不能回收其本钱，因为它们不产生收入。因此这些间接本钱就必须按照平衡原那么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局部本钱。,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 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本钱，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本钱。,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 are not fully recovered, the result will be reflected in the companys trading results in terms of a loss in profits.,有假设干方法可以用来分配这些本钱，而任何一种方法也不会比其它方法更另人满意。每个运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本钱，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,提示：这局部内容由教师指导，学生自学。以提高学生的自主学能力。,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 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 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 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 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 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 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 products,heat and light,advertising,随而变化,固定本钱,房租,长期本钱,里程,产品保险,取暖和照明,广告,vary with,fixed costs,house rent,standing costs,mileage,insurance on products,heat and light,advertising,随而变化,固定本钱,房租,长期本钱,里程,产品保险,取暖和照明,广告,3. Put the following words or phrases into English:,行政本钱,一般管理费用,简接本钱,直接本钱,生产本钱,本钱中心,单项本钱,本钱核算单位,收入、本钱及库存,本钱的每个要素,总本钱,分析本钱的构成,administrative costs,overheads,indirect costs,direct costs,production costs,cost centre,unit cost,cost unit,income, cost and inventory,each element of the cost,total cost,to analyze the composition of the cost,4. Subject for self-study:,suppliers price make-up and cost equation charts,suppliers price make-up and cost equation charts供给商的价格构成和本钱等式,供给商的价格构成,价格 材料本钱 劳动力本钱 日常开支分摊 利润,总拥有本钱 采购价 购置本钱 运营本钱 处置本钱,本钱等式,以上内容为,第二学时,内所应完成的内容,The End,
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