我有一段关于“作业成本法”的财会论文请高手翻译一下可以吗？摆脱了！

Question

Logistics is recognized as a significant factor in firms’ overall levels of customer service and competitive positions in the marketplace.
To improve the effectiveness and efficiency of the logistics within an individual firm and within a supply chain, logistics managers require accurate and timely information on logistics activities and costs, including how best to allocate these costs among customers, products, services, suppliers, and other important cost objects.
Traditional management accounting techniques often provide information that is of limited use to logistics managers. Activity-Based Costing (ABC) provides a different approach to management accounting, giving managers both more accurate cost information and fresh insight into the activities consuming organizational resources.
This research studied the experiences of eleven organizations in applying ABC techniques within their operations.
Specifically, the objectives of this study were to discover motivations for ABC use with logistics, to discover characteristics of ABC systems used in logistics, to explore capabilities and deficiencies of ABC systems used in logistics, and to discover the impact of ABC use within logistics in terms of logistics decision making and attitudes of logistics practitioners.
A case study methodology was followed was followed using structured interviews of selected personnel within each organization and performing content analysis on the resulting, transcribed data.
The study found that the primary motivation of firms in implementing ABC within logistics was to gain a better understanding of their product and/or service costs due to difficulty in costing their logistics.
The complexity of firms’ ABC models was generally found to be unrelated to a number of other factors, including the degree of price sensitivity in the marketplace and the number of different decisions supported by the ABC system.
Most models were limited in scope, all models fully allocated costs to the cost objects of interest, and none of the models incorporated capacity measures.
Despite the fact that most firms reported that their ABC systems were providing improved information for decision making and were worth the investment, firms were divided on whether the ABC data had resulted in improvements to their competitive positions in their markets.
这段是会计方面的论文，有没有懂会计的高手帮忙翻译一下啊。

Answer 1

物流被认为是企业客户服务整体水平和在市场中竞争地位的重要决定因素。
为了提高单一企业和整个供应链物流的效力和效率，物流经理们需要获得物流活动和成本精确而及时的信息，包括怎样最有效地在客户、产品、服务、供应商以及其它重要的成本对象之间分配成本。
传统的管理会计技术通常只能提供对物流经理们用途有限的信息。基于活动成本法（ABC）提供了一种不同的管理会计，使经理们既能获得更精确的成本信息，又能及时洞悉耗费组织资源的活动。
这项研究分析了十一家在业务操作中运用了ABC方法的机构的经验。
特别需要指出的是，分析的目的是揭示在物流中运用ABC的动机，了解运用在物流中的ABC系统的特点，发现ABC系统的运用对于物流决策和物流从业人员态度的影响。
随后采取了案例分析法，对每一个机构中选定的人员进行结构化的访谈，对结果——转录的数据——进行内容分析。
分析发现，企业在物流中采用ABC法的主要动机是为了在物流方面成本计算较为困难的情况下，更好地理解他们产品和/或服务的成本。
各企业采用ABC模型的复杂性通常被发现与一些其它因素无关，包括市场上的价格敏感度以及ABC系统支持的不同决策的数量。
大多数模型都限制了适用范围，所有模型都将成本分解到了相关的成本对象，没有一个模型覆盖了产能指标。
虽然大多数公司都报告说他们的ABC系统优化了信息和决策，值得投资，但各公司对于ABC数据是否提升了他们在市场中的竞争地位莫衷一是。

Answer 2

物流被任为是公司总体服务质量和市场竞争力水平的重要因素。

为提高一间公司或一个供应链的后勤物流的效果和效率，物流经理要得到关于物流活动和费用的准确及时信息，这包括怎样最好地将这些费用在不同客户，产品，服务，供应商，和其他重要费用分项间做分配。

传统的管理财会技巧往往只能给物流经理提供有限的信息。行动成本法给管理会计提供了一种不同方式，给管理人员提供更准确的成本信息和对耗费组织资源的活动的新见地。
This research studied the experiences of eleven organizations in applying ABC techniques within their operations.
Specifically, the objectives of this study were to discover motivations for ABC use with logistics, to discover characteristics of ABC systems used in logistics, to explore capabilities and deficiencies of ABC systems used in logistics, and to discover the impact of ABC use within logistics in terms of logistics decision making and attitudes of logistics practitioners.
A case study methodology was followed was followed using structured interviews of selected personnel within each organization and performing content analysis on the resulting, transcribed data.
The study found that the primary motivation of firms in implementing ABC within logistics was to gain a better understanding of their product and/or service costs due to difficulty in costing their logistics.
The complexity of firms’ ABC models was generally found to be unrelated to a number of other factors, including the degree of price sensitivity in the marketplace and the number of different decisions supported by the ABC system.
Most models were limited in scope, all models fully allocated costs to the cost objects of interest, and none of the models incorporated capacity measures.
Despite the fact that most firms reported that their ABC systems were providing improved information for decision making and were worth the investment, firms were divided on whether the ABC data had resulted in improvements to their competitive positions in their markets.

Answer 3

物流是公认的一个重要因素，在企业整体水平的客户服务及，在市场上竞争地位。
提高效益和效率的物流与个别公司和一个供应链，物流经理需要准确和及时的信息，对物流活动与费用，包括如何最好地分配这些费用当中的客户，产品，服务，供应商，以及其他重要的费用对象。
传统管理会计技术往往提供的信息是有限的使用，以物流经理。基于活动的成本分析（美国广播公司）提供了一种不同的方法来管理会计，使管理人员都更准确的成本信息和新鲜洞察到消费活动的组织资源。
本研究经验的11个组织在美国广播公司运用技巧与他们的行动。
具体而言，本研究的目的是要发现的动机，美国广播公司使用与物流，去发掘特色农业银行系统用在物流，探索能力和有缺陷的美国广播公司使用的系统，在物流，并能发现的影响，美国广播公司内部使用的物流条款的物流决策和态度的物流从业人员。
案例研究方法论其次其次是采用分阶段采访选定的人员，每一个组织和表演内容分析法对由此造成的，转录数据。 研究发现，主要动机的企业在实施农业银行内部的物流，是为了更好地了解他们的产品和/或服务成本，因为很难在成本计算其物流。
复杂的企业模式，美国广播公司普遍发现是无关的其他一些因素，包括一定程度的价格敏感性，在市场上和一些不同的决策支持，由美国广播公司制度。
大多数模型的范围有限，所有型号完全分配成本，以成本对象的利益，而且也没有模式，纳入能力的措施。
尽管事实上，大多数的企业报告说，它们的农业银行系统提供更好的决策信息和价值的投资，公司有颇大分歧，是否在美国广播公司的数据，结果改善了他们在他们的市场中的竞争地位。