求翻译：This concept of total cost, although fundamentally basic, had not previously been applied to logistical operations. Probably because of the economic climate of the times and the radical departure in suggested practice, the total cost proposition generated a great deal of debate. The prevailing managerial practice, reinforced by accounting and financial control, was to focus attention on achieving the lowest possible cost for each individual function of logistics with little or no attention to integrated total cost. Managers had traditionally focused on minimizing functional cost, such as transportation, with the expectation that such effort would achieve the lowest combined costs. Development of the total cost concept opened the door to examining how functional costs interrelate and impact each other. Subsequent refinements provided a more comprehensive understanding of logistical cost components and identified the critical need for developing functional cost analysis and activity-based costing capabilities. However, the implementation of effective logistical process costing remains a new millennium challenge. Many long-standing practices of accounting continue to serve as barriers to fully implementing total cost logistical solutions.是什么意思？

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