物流成本的管理和控制外文翻译

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物流成本英文原文

物流成本英文原文

Cost management in supply chain under studRichard ChivakaRichard, odd dimensional card. Supply chain cost management methodology. 2006Since the nineteen ninties, along with the economy and the rapid development of technology, international competition, enterprises are facing the problem of the survival and development of more complex. In order to obtain more market share, gain a competitive advantage, each developed country government and enterprises have shifted their attention to" logistics management". They think only to produce high quality products can not completely meet the requirements of customers, only through the effective logistics management to customers at the time they need to, place they wish, amount to obtain product, to a reasonable allocation of social resources. Therefore, people understand more clearly to the logistics in economic developing importance. A large amount of data shows that, the modern logistics can reduce the cost of circulation, reduce logistics cost. For example: in the nineteen seventies, American logistics cost average equivalent to13.7% of gross1domestic product in 1989,11.1%,1996to 10.5%, according to the global logistics costs logistics market scale, production accounts for the proportion of gross domestic product is about 11-15%, the world each year for the logistics cost is high up to3.43 USD, so some developed countries to reduce the flow of costs, especially to reduce logistics costs as the fountainhead of the third profit, more as a means of improving the whole countryman economic benefits are significant measures.In the economic globalization sweeps across the whole world twenty-first Century, the market competition is no longer the single enterprise's competition, but the alliance between the competition, is the competition between supply chains. Generally, the logistics supply chain logistics, information flow and capital flow in unity. Three flow between closely, and there are essential differences. In actual operation, information flow and capital flow can often use information and intermediary agencies to achieve the exchange of information and capital flow, and content shedding more performance for the commercial entity in the time and space of mobile. Internally, the influence of external environment and oneself nature of the bound, logistics and the cost and difficulty of the implementation is relatively high, a supply chain quick response to the market, the major obstacle to effective operation. Especially in the rapid development of electronic commerce, customer2demand for personalized, instantaneous tendency, logistics bottleneck problem more and more outstanding, become our country economy to develop a weak link. The previous people more from the viewpoint of a single firm, according to the self cost minimum, optimal efficiency the principle of organization of logistics activities, and less from the whole supply chain, from the overall perspective of planning the logistics of the whole supply chain activities, examines the total cost of logistics. According to the" principle of the wooden barrel", any member of a supply chain enterprise logistics efficiency and reduce the cost increases, will affect the competitiveness of the entire supply chain, and eventually damage the supply chain in each business interests. So based on the supply chain of the logistics cost management is a very important topic. The change of competitive environment makes the enterprises to reduce the cost of space is getting smaller and smaller, more and more enterprises begin to regard as the enterprise logistics cost management activities of the important field. This article takes the modern cost management theory and supply chain management integration as a starting point, to the whole supply chain as the research object, analysis of enterprise logistics cost, to build the enterprise logistics cost control model, put forward to cross organizational cost management of enterprise logistics cost management new thinking In the literature, most of the supply chain that originated in logistics ( Logistics ), the operation of supply chain the cost3that produces in the process is the logistics cost ( Logistics Cost ). With the passage of time and depth of study, people on the logistics awareness is also extended to the whole logistics activity, Logistics Cost also became the pronoun of logistics cost. During the period, many scholars from different angles discussed the logistics cost, logistics cost mainly composed of inventory storage cost, purchase cost, ordering cost and transportation cost. Cooper, Slagmulder and Seuring according to traditional cost management comprehensively considered the direct costs and indirect costs or product cost, also considered the cost of support network, especially the maintenance of the transaction cost of supply chain relationship.The United States of America Supply Chain Management Association ( CSCMP ) China chief representative Wang Guowen in" supply chain management -- the core and basis" one book (2006) are given in the supply chain structure diagram, the supply chain that covers from the supplier 's supplier to the customer 's customers about the final product or service of the formation and delivery of all business activity, whose members include both the manufacturer and the upstream suppliers of raw materials, including downstream wholesale / distributor, retailer and the end customer itself.Enterprise logistics cost control of the enterprise is the main body of logistics management organization and structure, the object is the enterprise economic activity occurs in the whole logistics costs. On enterprise logistics cost control from4maintaining control, improving control and change control three levels to, at present, most of enterprises logistics cost control is still maintained in the control level control. Enterprise logistics cost management should not only from the logistics itself the efficiency considerations, but also to recognize the cost, quality, price, sales volume exists between the linkage relation, make cost control not to focus on the cost. Considering the logistics cost and the services it provides and logistics investment brings to the enterprise competitive advantage relative factors, namely the understanding and identifying the cost control of business logistics cost control target will be placed in a broader context to consider, consider in the true sense of the total logistics cost control of enterprise. Comprehensive control of logistics cost is different from individual local control, systematic, comprehensive, strategic characteristics, higher control efficiency. Enterprise logistics cost control, including the prior, during and after the enterprise's logistics cost of the whole process of the control system. Comprehensive control is the goal of local control integration of goal, urges the enterprise logistics costs tend to minimize. Logistics cost control is not only work within the enterprise, that is to say, the pursuit of the enterprise logistics efficiency, should be considered from the manufactured products to end users throughout the circulation process of the logistics cost5efficiency in the perspective of optimizing control, i.e. logistics infrastructure investment or extension or not depending on the current channel development and depending on requirements.Local control and integrated control exists between the relation that restricts each other. Not every link of the logistics of local control, it is difficult to achieve integrated logistics control, moreover, only to the various sectors of the logistics division of control, lack of logistics entire process control, but also difficult to achieve effective control of logistics. Therefore, not only from the local set out on the part of local control, but also to consider the overall situation of each link aggregation, realize comprehensive control.Under the environment of supply chain cost management is a kind of cross enterprise cost management, it cost the meaning extension to the whole supply chain, and pay special attention to the trade between the enterprises cost ( relations). Therefore, correct identification of the node enterprises in supply chain logistics cost, can supply chain management decision-making provide more valuable, more realistic and accurate cost information, as enterprises in the supply chain collaboration for the development of new products, inventory optimization, the distribution of earnings to provide necessary basis, to optimize the entire supply chain to lay the foundation.6Logistics cost control strategy depends on the logistics operation mode. Mode of operation is a dynamic process, therefore, must be on the control of logistics cost undertakes dynamic analysis, the logistics cost effective control method is applied in the enterprise management. Logistics cost control the operation in general is the angle from the system, according to the characteristic of the enterprise logistics cost are classified to determine the enterprise cost control target and control strategy. Logistics cost control system is the most important to adapt the enterprise overall strategy goal. A strategic logistics cost control system is used for a specific period of time to achieve specific requirements of the strategy, the success of logistics cost control strategies should enable the logistics network can properly for customer service, and the entire process of logistics cost minimum consumption.In conclusion, in recent years, the third party logistics has become the current field to talk about a wide range of topics, the logistics of our country has entered a new stage of development, logistics parks, logistics centers around like bamboo shoots after a spring rain emerged. However, the majority of logistics enterprises in the service function is not perfect, only stay in transportation management, warehouse management and so on the basis of traditional services, and some such as goods discount puzzle box, relabeling, packaging, classification, parts assembly, testing repair and other value-added7services and logistics information service and support logistics service number, logistics management level is low, the logistics cost is higher. At present, enterprises should strengthen its own logistics management, science of logistics cost accounting, make full use of social resources, to realize the enterprise logistics rationalization, efficiency.8。

LogisticsCostManagement物流成本管理

LogisticsCostManagement物流成本管理

Wuhan University of Technology
10
❖ 确定物流成本计算对象范围
包装、运输、保管、装卸、流通加工、信息流通、过 程管理
❖ 确定计算科目范围
在计算科目中,既有运费、保管等企业外部开支,也 有人工费、折旧费、修理费、燃料费等企业内部开支, 哪些列入计算科目,对成本大小有影响。
采购费:装卸与搬运. 运输. 保险. 损耗等
销售费:装卸与搬运. 运输. 展销. 信息费等
设备和仓储折旧. 维修. 保养费等
营运费:能耗. 物耗. 公办费. 办公设备折旧. 差 旅.保险. 福利等
财务费:仓储物资占用的资金利息
反馈物流成本
Yuan fuli,Management School of
2020/6/7
物流承担者成本预算
在一定预算时期内,为谁发生了哪些物流成本?多少?
把物流预算成本分摊到相应的责任部门,责任人对部门发生的 物流成本负责。
Yuan fuli,Management School of
2020/6/7
Wuhan University of Technology
9
2.2 物流成本预算流程
Content points / 内容要点
❖ Logistics Cost Formation and Classification / 物流成本构成及其分类
❖ Content and Method of Logistics Cost budget / 物流成本预算内容和方法
❖ Content and Strategy Logistics Cost Management /物流成本管理内容和策略
物流成本管理的实质是通过对成本的管理来 管理物流。

成本管理外文翻译

成本管理外文翻译

1.In the business activities of enterprises, the logistics is infiltrated into various business activities of the activities. Logistics cost is to use the amount of the logistics activities of the evaluation of the actual situation. Modern logistics cost refers to the supply of raw materials from the beginning has been to include delivery of goods will reach consumers in the hands of all logistics costs. The logistics cost was not included in the financial accounting system, manufacturers will be used to charge the cost of logistics product cost and commercial enterprises put the cost of the commodity distribution and logistics costs mixed. Therefore, whether it is manufacturing enterprises or commercial enterprises, in accordance with not only difficult to complete the connotation of logistics costs to calculate logistics costs, and even the production area or have been separated from the circulation areas of logistics costs, we can not separate true calculated and reflected. 2.Whether the enterprise logistics or logistics enterprises, the logistics of its own to optimize the allocation of resources, and how to implement the management and decision-making, with a view to using the least possible cost and to maximize the benefits they are facing one of the most important issues. Logistics be seen as a manufacturing enterprise is the last best hope to reduce costs and improve efficiency levels. 3.Total cost of logistics enterprises The logistics costs can be classified managers to provide more decision-making on the details of the impact, but the logistics enterprises in accordance with the functional activities to the different organizations, such as order processing, and transportation, and accounts of the majority of enterprises to adopt cost , logistics costs can not be shown separately, therefore, the logistics costs of the task is arduous. 4.Business Logistics refers to the cost of procurement, sales, production and logistics costs related activities combined. Logistics is the total cost of the logistics operation of the enterprise management an important indicator of how not to reduce the level of services under the premise of reducing the total cost of logistics enterprises is a business objective. 5.Transport costs: transportation costs refers to the raw materials and finished products in all transport costs caused by the activities, including direct transport costs and management costs. To reduce the total cost of logistics need to strictly control the expenditure in the transport, the transport of strengthening economic accounting. 6.Inventory holding costs: Generally speaking, the stock can be accounted for manufacturers of more than 20% of assets. Inventory holding costs of some fuzzy concept of distinction, it is difficult to determine, therefore, present many companies only to the current bank interest rate multiplied by the value of inventory with a number of other costs, as inventory holding costs. In fact, inventory holding costs, including the amount of funds used inventory costs, inventory costs, inventory costs and the risk of price adjustment losses. 7.Warehousing costs: Most warehousing costs do not change with the change in inventory levels, but with the number of storage locations and variable. Warehouse storage costs include rent, storage depreciation, equipment depreciation, cost of loading and unloading of goods packaging materials costs and management fees. 8.Volume Cost: Volume costs include production preparation costs, material handling costs, and accelerate plans for operating costs and loss of productivity because of changing products, such as lead. 9.Out losses: out because it is not cost refers to meet customer orders or demand caused by the sale of loss of profits. 10.Order processing and information costs: Order processing is under orders from customers start to the customer's receipt of the goods so far this process all receipts processing, order processing and related activities of the cost of order processing costs. IT costs and logistics management refers to the operation of the cost of IT. Including software depreciation, maintenance, and management costs. 11.Procurement costs: that the procurement cost components associated with the procurement of raw materials logistics costs. Including the cost of purchase orders, procurement planning for the management of costs, procurement management, and so on. 12.Other management costs: Other costs include management and logistics management and operation of relevant personnel management fees. 13.Single logistics activities will inevitably lead to lower costs of the rest of the cost increase, handled properly, it could even lead to the increase in the total cost. The total cost of logistics for integrated logistics management is the key to use of the total cost analysis can be effective management and real sense of the lower cost. 14.Logistics is the total cost of operation of the logistics business management major indicators, but the total cost of logistics itself and does not reflect the quality of logistics enterprises. The total cost of logistics through statistical analysis, so that enterprises can understand from the perspective of overall situation of their own logistics operation status quo, clearly present the key bottlenecks, as well as the breakthrough point, to propose solutions approach to improve the business performance of the overall operation. 15Logistics Cost Management and Control 16Business is an important goal for the smallest investment income for the largest. And the realization of this goal is the best way of managing the cost, logistics cost control is to limit the cost budget, the actual cost will limit with the target cost comparison, the difference between correct and improve the economic benefits of logistics activities. 17Generally cost of the logistics can be controlled productivity standards, standard cost and budget performance test methods such as logistics. Strategic Cost Management is a comprehensive and feasibility of combining the management of technology, so that enterprises in the product planning and design stage will be to create concern that the cost of products, strategic cost management is the most crucial factor target cost. 18Operating cost base (Activity-Based Costing, or ABC) is a strategic cost management, operating cost method from the baseline and RSKaplan R. Cooper in the 20th century to the late 1980s, the so-called ABC method, in accordance with the Operating How many of the consumption of resources allocated to the cost of operations, in accordance with the product to the number of operations to the cost-sharing products. ABC method can be improved by optimizing operating chain, reduce operating consumption, improve quality of operations, and throughout the operating life cycle of strategic cost management. 19To benchmark the cost method is not only the cost of a more advanced method of calculating operating costs through strategic cost management for enterprise management, logistics for the implementation of process reengineering, performance evaluation to provide cost information, as well as enterprises to further improve cost control and strategic planning decision-making and a more favorable basis and standards. 20 Based on the analysis of enterprise logistics costs, reduce logistics costs of basic channels as follows: Through efficiency of the distribution companies to reduce logistics costs of the distribution of efficiency, reduce the number of transport, improving loading rate and reasonable arrangement with plans to choose the best means of transportation, thereby reducing distribution costs. 21Logistics Outsourcing of logistics enterprises reduce costs, lower cost of the -party logistics investment companies to outsource logistics to specialized thirdcompanies, can shorten the transit time of goods and reduce the cost of goods turnover and losses. Qualified enterprises can use third-party logistics companies直供on line to achieve zero inventory, and reduce costs. 22With the modernization of information management systems to control and reduce logistics cost management in the traditional manual mode, the corporate cost control by many factors, not often can not be realized all aspects of the optimal control. On the one hand, enterprises will adopt various information systems logistics operations or business can accurately handle, expeditious conduct of the other through the information system of data collection, forecasting analysis, logistics costs can be controlled the possibility. 23 Strengthen the management of enterprise workers awareness of the cost of the work to reduce costs from the expansion of the logistics management of the various departments and enterprises, and product development, production and sale of the entire life cycle, logistics cost management, and enable employees with long-term development "strategy Cost consciousness. " 24 On the whole process of realization of the commodities, supply chain management to the production enterprises, third-party logistics enterprises, and sales enterprise, consumer composed of the whole supply chain and systematized, and achieve logistics integration, the entire supply chain maximum benefits, thereby effectively reducing the cost of logistics enterprises. 。

物流成本的管理和控制外文翻译

物流成本的管理和控制外文翻译

Why do Internet commerce firms incorporate logistics service providers in their distribution channels?: The role of transaction costs and network strengthAbstractThe Internet has redefined information-sharing boundaries in distribution channels and opened new avenues for managing logistics services. In the process, firms have started to incorporate new service providers in their commercial interactions with customers over the Internet. This paper studies conceptually and empirically why Internet commerce firms (ICFs) have established relationships with these providers. Focusing on logistics services in outbound distribution channels, we rely on transaction cost theory to reveal that low levels of asset specificity and uncertainty drive Internet commerce firms to establish these relationships. Moreover, we apply strategic network theory to show that Internet commerce firms seek these providers because they offer access to relationship networks that bundle many complementary logistics services. In addition, logistics service providers make these services available across new and existing relationships between the Internet commerce firms, their customers, and their vendors.1. IntroductionThe growth of electronic commerce has driven Internet commerce firms (ICFs) –retailers and other organizations that market products over the Web – to increasingly share market demand data with other firms so as to enrich the order fulfillment services they offer to customers (Frohlich and Westbrook, 2002). Along these efforts, ICFs have started seeking logistics service providers to tap into resources and skills that could improve their fulfillment capabilities (Dutta and Segev, 1999).These logistics service providers are not simply variants of transportation companies, and as such, they are not to be confused with what are known nowadays as third party logistics (3PL) firms. They offer logistics services, of course, but they could also enable ICFs to leverage other distribution parties’ logistical resources and skills in order to fulfill their customer orders moreeffectively. They may use their assets to take care of product returns, for instance, or work with established carriers on ―last-mile‖ deliveries. Or their value may be primarily in managing order information shared among distribution parties—e.g., centralizing inventory data, especially when products are being shipped directly from upstream echelons in the distribution channel. Logistics service providers such as Parcel Direct, for instance, participate in this kind of activity to ultimately assist ICFs in consolidating orders for drop-shipping to their customers.Past research has identified the relationships with these logistics service providers in offline settings and has positioned them within logistics triads (Larson and Gammelgaard, 2001) and extended-enterprise logistics systems (Stock et al., 2000). Yet, what is ground-breaking about these relationships for an ICF is that they are driven by their potential to (1) generate low transaction costs, (2) bundle complementary logistics services, and (3) expand the availability of those services across customers, vendors, and ―last-mile‖ delivery companies, such as UPS (Amit and Zott, 2001).The goal of this study is to conceptualize and empirically assess how these drivers shape ICF management's decisions to develop mechanisms to form and manage dyadic exchanges between their firms and focal organizations offering logistics services in outbound distribution channels. Prior literature has used the term ―governance‖ to define these me chanisms (Barney, 1999, p. 138) and has delineated governance decisions through which a firm can infuse order in exchanges with a focal provider where potential conflicts threaten to undo or upset opportunities to realize economic gains (Williamson, 1999, p. 1090). These decisions center on the extent to which firms rely on a particular governance mode for a service. Since our research context focuses on outbound distribution channels, we define such reliance as the proportion of Internet orders for which a governance mode is used for a service supporting the fulfillment of those orders. This definition is consistent with that used by John and Weitz (1988)for distribution in an offline setting.Our conceptualization and empirical assessment are unique because they recognize that governance in an exchange between an ICF and a focal logistics service provider is embedded within a networked structure that also comprises a broader collection of relational links amongother distribution-channel members (Chen and Paulraj, 2004 and Jones et al., 1997). In this context, our research is primarily concerned with ICFs’ reliance on networked governance structures. These structures have been defined as economic forms of organization that are built on reciprocal exchange patterns, enabling firms (in this case, ICFs) to obtain resources and services through dyadic relationships with other organizations (i.e., focal logistics service providers), as well as through broader relational links where these relationships exist ( Powell, 1990 and Gulati, 1998).To fulfill the goal of this study, Section 2positions our research in the strategic- and operations-management literatures. Also, it develops the theoretical foundation and hypotheses that articulate a decision-making framework for ICF reliance on networked governance structures for logistics services. Section 3 discusses methodological issues pertaining to the data collection and the operationalization of the constructs developed as part of the theoretical framework presented in Section 2. We analyze the empirical results in Section 4. Finally, we conclude in Section 5with a presentation of findings, academic and practical contributions, and future research opportunities stemming from our study.2. Theoretical frameworkBecause networked governance structures are based on linkages among interdependent firms (Powell, 1990), they constitute an alternate form of exchange (Spulber, 1996) that expands two traditional forms: perfectly competitive markets and vertically integrated hierarchies (Williamson, 1975). Theoretically, decisions to adopt such exchanges rest on costs potentially incurred by ICFs when they establish market-based linkages with focal providers to manage – i.e., plan, organize, operate, and control – logistics services (Madhok, 2002). However, these decisions are also linked to scale, skills, and resources that ICFs may obtain in broader networks of services and entities accessible through their relationships with focal providers (Doz and Hamel, 1998 and Gulati, 1998).Consequently, our assessment of these decisions integrates two distinct theoretical perspectives: transaction cost theory and strategic network theory. Transaction cost theory helps us understandhow efforts and risks in establishing links with focal logistics service providers are related to expenditures that impact ICFs’ reliance on these specialists. Through strategic network theory, and in accordance with its definition, we can establish how the access offered by focal logistics service providers to netw orked governance structures shapes ICFs’ relationships with the providers (Granovetter, 1973).This integration adds to extant literature that has independently relied on transaction cost and strategic network theories to conceptualize similar phenomena at a strategic level (e.g., Eccles, 1981, Katz and Shapiro, 1985, Granovetter, 1992 and Jones et al., 1997). The integration builds on work by Amit and Zott (2001), who used exploratory case studies to apply these theories to an Internet setting and concluded that neither of these theories can fully explain by itself value creation across different governance structures present in Internet business models. Therefore, Amit and Zott (2001) posit that transaction cost and strategic network theories complement each other in explaining the emergence of governance structures in Internet settings.Individually, transaction cost theory focuses on an exchange between two parties (e.g., an ICF and a focal logistics service provider) as a discrete event that is valuable by itself, as it reflects the choice of the most efficient governance form and hence contributes to lower the exchange costs incurred by one of the parties, i.e., the ICF. Strategic network theory complements transaction cost theory because it considers the individual dyadic exchange collectively with other relational links that may accompany that exchange (Amit and Zott, 2001). This does not mean, however, that strategic network theory would become the dominant research view, thus rendering transaction cost theory irrelevant. By articulating a framework necessary to define the choice regarding the most efficient governance form in the exchange between an ICF and its focal provider, transaction cost theory would actually pave the way for strategic network theory to define whether resources and services available through other links surrounding the ICF–provider exchange would confirm or modify that choice (Amit and Zott, 2001).Within operations management, our assessment of these theories answers calls by researchers to offer a better understanding of (1) decision-making mechanisms behind the development of relationships between firms (Mabert and Venkataramanan, 1998) and (2) managerial decisionsconcerning logistics operations in inter-firm relationships (Grover and Malhotra, 2003). As a result, our research contributes to the operations-management literature because it offers a more detailed understanding as to why firms, in this case ICFs, utilize alternative structures to incorporate solution specialists, in general, and logistics service providers, in particular, into their distribution channels.Moreover, in studying decisions about the management of inter-firm exchanges, our research conceptualization follows that introduced by Choi et al. (2001) and Choi and Hong (2002), who advocated that operational decisions around inter-organizational exchanges be positioned within larger networks of firms. However, by focusing on logistics services necessary to carry out the fulfillment of customer orders, we extend those conceptualizations from a manufacturing context to a service setting. This allows us to study not only cost considerations, but also value-adding parameters in decisions to incorporate networked governance structures to connect with other distribution-channel members.Our assessment of decisions by ICF management to form networked governance structures also contributes to literature in service operations management. With the advent of Internet commerce, experts predicted that greater opportunities for information interaction between ICFs and other distribution-channel members would lead to greater efficiency in the performance of distribution-channel services (Benjamin and Wigand, 1995). In theory, this efficiency would inevitably compel ICFs to lower their prices to compete with other organizations. Otherwise, ICFs would likely succumb to price-aggressive competitors who would be able to offer these same services to customers at relatively lower costs (Giaglis et al., 2002).In fact, Dell Computers and other ICFs have succeeded at increasing the efficiency of their distribution channels by offering wide product variety at low prices. However, evidence suggests that other ICFs have chosen not to rely exclusively on low prices to compete and instead have obtained price premiums by offering services with the support of providers in areas such as logistics (Maltz et al., 2004). After all, through logistics services, providers can add value to Internet transactions by allowing customers to obtain exact product specifications that match their needs (Boyer et al., 2002). Moreover, Internet customer satisfaction (Thirumalai and Sinha, 2005),loyalty (Heim and Sinha, 2001), and, thus, willingness to ultimately pay price premiums (Rabinovich and Bailey, 2004) are likely to be related to the availability of those services.中文翻译为什么网络电子商务公司将其分销渠道中的物流服务归于交易成本的作用和网络的力量摘要:互联网重新定义了信息共享边界的分销渠道和物流管理服务开辟了新的途径。

cost control 成本控制 外文翻译

cost control 成本控制  外文翻译

Reference for business,Encyclopedia of Business.2nd ed,Cos DesCost controlRoger J. BinderAbstractCost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objective information about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.Keywords: Cost control;Applications;Control reports;Standards;StrategicCost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestment ofperipheral activities, mass layoffs, or outsourcing, cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management.COST CONTROL APPLICATIONSA complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the business according to pre-established goals and objectives. Management's guidance takes two forms of control: (1) the management and supervision of behavior, and (2) the evaluation of performance.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to management's effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planning refers to the way that management plans and wants people to perform, while control refers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centers represent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centers are accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centers accept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center, for which returns on investment can be determined. The use of responsibility centers allows management to design control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes theresponsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.CONTROL REPORTSControl reports are informational reports that tell management about an entity's activities. Management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget. A good control report highlights significant information by focusing management's attention on those items in which actual performance significantly differs from the standard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report to encompass a period in which management can take useful remedial action. In addition, accounting disseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management's performance and its operations is cost control.STANDARDSFor cost control purposes, a budget provides standard costs. As management constructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.An examination of the details of the budget calculations and assumptions indicates that management expects the sales force to spend only so much in pursuit of the sales forecast. The details also reveal that management expects operations to produce the required amount of units within a certain cost range. Management bases its expectations and projections on the best historical and current information, as well as its best business judgment.THE ROLE OF ACCOUNTINGAccounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review. The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business. Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards and practices.STRATEGIC COST CONTROLManagement relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capital by releasing veteran employees who are experts in their fields, not to mention by creating a declinein morale among those who remain. Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.References:[1] Anthony, Robert N., and Vijay Govindarajan. Management Control Systems.Chicago: Irwin, 1997.[2] Cooper, Robin, and Robert S. Kaplan. The Design of Cost Management Systems.Upper Saddle River, NJ: Prentice Hall, 1998.[3 ] Cooper, Robin, and Regine Slagmulder. "Micro-Profit Centers." ManagementAccounting, June 1998.[4] Hamilton, Martha M. "Who's Chainsawed Now? Dunlap Out as Sunbeam's LossesMount." Washington Post, 16 June 1998. Rotch, William, et al. Cases in Management Accounting and Control Systems. 3rd ed. Englewood Cliffs, NJ: Prentice Hall, 1995.[5] Shank, John K., and Vijay Govindarajan. Strategic Cost Management. New York:Free Press, 1993.Reference for business,Encyclopedia of Business.2nd ed,Cos Des成本控制摘要企业实体的控制,本质上是一种管理和监督职能。

物流成本管理

物流成本管理

按支付形态计算物流成本
把物流成本分别按运费、保管费、包装材料费、自家配送费(企业内部配送费)、人事费、物流管理费、物 流利息等支付形态记帐。从中可以了解物流成本总额,也可以了解什么经费项目花费最多。这对认识物流成本合 理化的重要性,以及考虑在物流成本管理上应以什么为重点,十分有效。
按功能计算物流成本
(2)综合评价
比如采用集装箱运输,一可以简化包装,节约包装费;二可以防雨、防晒,保证运输途中物品质量;三可以 起仓库作用,防盗、防火。但是,如果包装由于简化而降低了包装强度,货物在仓库保管时则不能往高堆码,浪 费库房空间,降低仓库保管能力。由于简化包装,可能还影响货物的装卸搬运效率等等。
相关问题
如何提升生产企业物流成本管理水平?
②纵向比较:把企业历年的各项物流费用与当年的物流费用加以比较,如果增加了,再分析一下为什么增加, 在哪个地方增加了,增加的原因是什么?假若增加的是无效物流费,则立即改正;
③计划与实际比较:把企业当年实际开支的物流费与原来编制的物流预算进行比较,如果超支了,分析一下 超支的原因,在什么地方超支?这样便能掌送一件或拣选一个)计算功能物流成本。再就各个功能物流成本的构成比例或金额与上一 年度进行比较,弄清增减原因,研究制订整改方案。
企业物流
成本构成
成本管理方 法
物流的权威定义来源于美国物流管理协会(1998)。该协会认为:物流是供应链流程的一部分,是为了满足客 户需求而对商品、服务及相关信息从原产地到消费地的高效率、高效益的正向和反向流动及储存进行的计划、实 施与控制过程。美国物流管理协会采用1997年日本《物流成本计算统一标准》中的按功能划分方式来划分物流成 本,分为仓储作业成本、存货成本、运输成本、管理成本4类。1.仓储作业成本包括装卸成本、检货成本、物流 加工成本、补货成本、进货入库成本和验收成本。2.存货成本包括库存占压资金的利息,把库存占压资金的利息 加入物流成本,这是现代物流与传统物流费用计算的最大区别,它把降低物流成本与加速资金周转统一起来。3. 运输成本包括公路运输和其他运输费用及货主费用,货主费用包括运输部门运作和装卸费用。4.管理成本也称物 流管理费用,包括订单处理成本和采购处理成本。在美国是按照美国的历史情况由专家确定一个固定比例,乘以 仓储作业成本、存货成本和运输成本的总和得出来的。

成本管理外文翻译

成本管理外文翻译

1.In the business activities of enterprises, the logistics is infiltrated into various business activities of the activities. Logistics cost is to use the amount of the logistics activities of the evaluation of the actual situation. Modern logistics cost refers to the supply of raw materials from the beginning has been to include delivery of goods will reach consumers in the hands of all logistics costs. The logistics cost was not included in the financial accounting system, manufacturers will be used to charge the cost of logistics product cost and commercial enterprises put the cost of the commodity distribution and logistics costs mixed. Therefore, whether it is manufacturing enterprises or commercial enterprises, in accordance with not only difficult to complete the connotation of logistics costs to calculate logistics costs, and even the production area or have been separated from the circulation areas of logistics costs, we can not separate true calculated and reflected.2.Whether the enterprise logistics or logistics enterprises, the logistics of its own to optimize the allocation of resources, and how to implement the management and decision-making, with a view to using the least possible cost and to maximize the benefits they are facing one of the most important issues. Logistics be seen as a manufacturing enterprise is the last best hope to reduce costs and improve efficiency levels.3.Total cost of logistics enterprisesThe logistics costs can be classified managers to provide moredecision-making on the details of the impact, but the logistics enterprises in accordance with the functional activities to the different organizations, such as order processing, and transportation, and accounts of the majority of enterprises to adopt cost , logistics costs can not be shown separately, therefore, the logistics costs of the task is arduous.4.Business Logistics refers to the cost of procurement, sales, production and logistics costs related activities combined. Logistics is the total cost of the logistics operation of the enterprise management an important indicator of how not to reduce the level of services under the premise of reducing the total cost of logistics enterprises is a business objective.5.Transport costs: transportation costs refers to the raw materials and finished products in all transport costs caused by the activities, including direct transport costs and management costs. To reduce the total cost of logistics need to strictly control the expenditure in the transport, the transport of strengthening economic accounting.6.Inventory holding costs: Generally speaking, the stock can be accounted for manufacturers of more than 20% of assets. Inventory holding costs of some fuzzy concept of distinction, it is difficult to determine, therefore, present many companies only to the current bank interest rate multiplied by the value of inventory with a number of other costs, as inventory holding costs. In fact, inventory holding costs, including the amount of funds used inventory costs, inventory costs, inventory costs and the risk of price adjustment losses.7.Warehousing costs: Most warehousing costs do not change with the change in inventory levels, but with the number of storage locations and variable. Warehouse storage costs include rent, storage depreciation, equipment depreciation, cost of loading and unloading of goods packaging materials costs and management fees.8.Volume Cost: Volume costs include production preparation costs, material handling costs, and accelerate plans for operating costs and loss of productivity because of changing products, such as lead.9.Out losses: out because it is not cost refers to meet customer orders or demand caused by the sale of loss of profits.10.Order processing and information costs: Order processing is under orders from customers start to the customer's receipt of the goods so far this process all receipts processing, order processing and related activities of the cost of order processing costs. IT costs and logistics management refers to the operation of the cost of IT. Including software depreciation, maintenance, and management costs.11.Procurement costs: that the procurement cost components associated with the procurement of raw materials logistics costs. Including the cost of purchase orders, procurement planning for the management of costs, procurement management, and so on.12.Other management costs: Other costs include management and logistics management and operation of relevant personnel management fees.13.Single logistics activities will inevitably lead to lower costs of the rest of the cost increase, handled properly, it could even lead to the increase in the total cost. The total cost of logistics for integrated logistics management is the key to use of the total cost analysis can be effective management and real sense of the lower cost.14.Logistics is the total cost of operation of the logistics business management major indicators, but the total cost of logistics itself and does not reflect the quality of logistics enterprises. The total cost of logistics through statistical analysis, so that enterprises can understand from the perspective of overall situation of their own logistics operation status quo, clearly present the key bottlenecks, as well as the breakthrough point, to propose solutions approach to improve the business performance of the overall operation.15Logistics Cost Management and Control16Business is an important goal for the smallest investment income for the largest. And the realization of this goal is the best way of managing the cost, logistics cost control is to limit the cost budget, the actual cost will limit with the target cost comparison, the difference between correct and improve the economic benefits of logistics activities.17Generally cost of the logistics can be controlled productivity standards, standard cost and budget performance test methods such as logistics. Strategic Cost Management is a comprehensive and feasibility of combining the management of technology, so that enterprises in the product planning and design stage will be to create concern that the cost of products, strategic cost management is the most crucial factor target cost.18Operating cost base (Activity-Based Costing, or ABC) is a strategic cost management, operating cost method from the baseline and RSKaplan R. Cooper in the 20th century to the late 1980s, the so-called ABC method, in accordance with the Operating How many of the consumption of resources allocated to the cost of operations, in accordance with the product to the number of operations to the cost-sharing products. ABC method can be improved by optimizing operating chain, reduce operating consumption, improve quality of operations, and throughout the operating life cycle of strategic cost management.19To benchmark the cost method is not only the cost of a more advanced method of calculating operating costs through strategic cost management for enterprise management, logistics for the implementation of process reengineering, performance evaluation to provide cost information, as well as enterprises to further improve cost control and strategic planningdecision-making and a more favorable basis and standards.20Based on the analysis of enterprise logistics costs, reduce logistics costs of basic channels as follows:Through efficiency of the distribution companies to reduce logistics costs of the distribution of efficiency, reduce the number of transport, improving loading rate and reasonable arrangement with plans to choose the best means of transportation, thereby reducing distribution costs.21Logistics Outsourcing of logistics enterprises reduce costs, lower cost of the investment companies to outsource logistics to specialized third-party logistics companies, can shorten the transit time of goods and reduce the cost of goods turnover and losses. Qualified enterprises can use third-party logistics companies直供on line to achieve zero inventory, and reduce costs.22With the modernization of information management systems to control and reduce logistics cost management in the traditional manual mode, the corporate cost control by many factors, not often can not be realized all aspects of the optimal control. On the one hand, enterprises will adopt various information systems logistics operations or business can accurately handle, expeditious conduct of the other through the information system of data collection, forecasting analysis, logistics costs can be controlled the possibility.23Strengthen the management of enterprise workers awareness of the cost of the work to reduce costs from the expansion of the logistics management of the various departments and enterprises, and product development, production and sale of the entire life cycle, logistics cost management, and enable employees with long-term development "strategy Cost consciousness. "24On the whole process of realization of the commodities, supply chain management to the production enterprises, third-party logistics enterprises, and sales enterprise, consumer composed of the whole supply chain and systematized, and achieve logistics integration, the entire supply chain maximum benefits, thereby effectively reducing the cost of logistics enterprises.。

物流成本控制论文中英文对照外文翻译

物流成本控制论文中英文对照外文翻译

中英文对照外文翻译原文Logistic Costs and ControllingAbstractLogistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).Another problem, which arises not only in logistics, is costing and pricing of intangible goods. Intangible goods, such as logistic services, provide immediate utility and are generally not storable. Therefore, the conventional methods of accounting, costing and pricing, which have been developed for tangible goods, are of limited value for logistics (Cooper 1992; Horvàth 1999; Johnson 1987).More appropriate for the calculation of performance costs are process-related cost accounting and activity based costing. However, in logistics as well as in other areas of business, the definition and calculation of process costs differs (Bragg 2001; Hicks 2002; Horvàth 1999; Pohlen and LaLonde 1994; Poist 1974). This holds especially for the performance costs of multifunctional logistic systems, for pricing of integrated performances and for the consideration of fixed costs.As long as they are defined, measured and calculated differently, logistic costs, cost rates and prices cannot be compared. Any benchmarking based on such doubtful indicators is misleading (see Sect. 4.5). Hence, reported market volumes and market shares of logistics are at best educated guesses (Baumgarten et al. 1993; Kille and Klaus 2007; Müller-Steinfahrt 1998).The situation in logistic controlling and supply chain controlling is even worse (Cooper and Kaplan 1998; Manrodt et al. 1999; Seuring 2006). Only a minority of companies records and monitors logistic costs separately and continuously (Weber 2002). Whereas in industry the total logistic costs range between 5 and 15% of turnover, in trade companies they make up between 10 and 25% of turnover (Baumgarten et al. 1993; Gudehus 1999/2007). For retailers, logistic costs can use up more than one third of the profit margin. Despite this, it is still the exception for retailers to record and monitor the logistic costs from the ramp of the suppliers to the point of sales.Logistic controlling does not only include calculation, budgeting and recording of costs, but also the monitoring of performance and quality. Controlling should consult management in the planning, set up and operation of optimal systems. To enable this, it has to determine and specify for improvements in service, performance, quality, and costs (Cooper 1992; Darkow 2001; Horvàth 1999; Johnson 1987; Weber et al. 1993, 2002).Where and with what accuracy costs, performances and quality should be recorded and monitored depends on the contribution of logistics to the value creation, on the core competencies and objectives of the company, and on current projects. In logistic controlling, as in other areas, less is more: it is better to control a small number of meaningful key performance indicators (KPI) with adequate accuracy in longer time spans, than to monitor all possible performance, quality and cost data with high precision permanently without knowing the demand for these information (Manrodt et al. 1999). For controlling, not the precision of the performance and cost data, but their practical use and application are decisive.In this chapter, the logistic costs are consistently defined, the fundamental issues of logistic costing are presented, and practicable methods for the calculation of use dependent cost rates are developed. This includes a discussion of the fixed-cost dilemma of logistics, the relationship between logistic costs and performance rates and the most effective options for reducing logistic costs. Usingthe results of this chapter, in the following chapter cost-based prices and pricing systems for logistic performances and services are derived.Cost Accounting and Performance CostingCorresponding to the stationary or structural aspect and to the dynamic or process aspect, two different types of accounting are necessary. Cost accounting for longer periods keeps a stationary point of view, while performance costing for shorter periods reflects the dynamic perspective.Logistic Cost CalculationAs the general cost calculation of a company, the logistic cost calculation comprises standard cost calculation, accompanying cost calculation and final cost calculation (Horváth 1999; Weber 2002; Wöhe and Döring 2008).Standard Cost CalculationSubjects of standard cost calculation or planned cost calculation are the future operating costs for an existing or a planned system. Results are standard logistic costs and target performance costs.Standard cost calculation is necessary for investment decisions, for planning systems, processes and projects, for cost accounting and benchmarking of future periods and for the calculation of prices and tariffs.Accompanying Cost CalculationAccompanying cost calculation aims for a continuous control of all costs caused by the execution of logistic tasks and services during the current accounting period. The result of accompanying cost calculation is information for management about the current costs and utilization of resources.Knowing the costs and the utilization of the resources allows initiating appropriate measures for reducing costs, adaptation of resources and improving capacity utilization in due time. The results of the accompanying cost calculationcan be used also for invoicing and compensation of logistic service providers, if costs-based prices have been agreed.Final Cost CalculationSubjects of final cost calculation or post calculation are the operating costs of closed periods in the past. The real logistic costs and cost rates can be compared with the respective target values and benchmarks. This allows conclusions for standard costing and pricing.Most important causes for deviations of real costs from the target values in logistics are:●Cost factors, especially personnel costs, have been planned, assumed orexpected too high or too low.●Utilization of resources, such as transport means, storage systems,machines, and production facilities, has been planned or expectedfalsely.●Empty runs of transport means and filling degrees of transport and loadunits were incorrectly planned.●The actual utilization structure of the logistic system differs from theanticipated structure.The first two reasons for differences between real and target costs are normally caused by the planner and the operator of a logistic system. A too high share of empty runs and bad utilization of storage capacities is in many cases also the result of unqualified planning or poor scheduling. However, this can be caused also by a user, who changed transport relations, demand structure or stock levels. An insufficient utilization can also be initiated by a wrong demand forecast or false information from the customers.For a dedicated logistic system, which is used for a longer period of time by one or a small number of companies based on individual contracts, the users must bear the risk of changing demand and the cost differences resulting from a deviating utilization of the ready held resources. Final cost calculation for dedicated logisticsystems can be used for the utilization based allocation of surpluses or additional costs to the different usersFor a multi-user logistic system, where tasks and services are offered on the market and used only for shorter periods of time by many different customers, the risk for changing demand and insufficient utilization is born by the logistic service provider. This risk is compensated by the chances for higher profit from better utilization or favorable demand structure. Furthermore, the service provider can influence the demand by his sales efforts and by offering utilization dependent prices. For multi-user logistic systems the structure and utilization risk are incorporated in the pricesComponents of Logistic CostsThe total logistic costs are a sum of specific logistic costs, additional logistic costs and administrative costs:●Specific logistic costs are all costs of a performance station, a profit centeror a company, which are caused by executing the genuine operativelogistic tasks transport, handling, storing and commissioning.●Additional logistic costs are caused by executing additional operative taskswhich are directly connected with the genuine logistic tasks, such aspacking, labeling, loading and unloading, quality control or handling ofempties.●Administrative logistic costs are costs for related administrative services,such as scheduling, quality management and controlling, which go alongwith the execution of logistic performances and additional services.Costs for non-logistic tasks, such as research and development, construction, production, assembling, marketing, sales and general administration, are not part of the logistic costs. Also, the costs for buying and procuring merchandise, parts, material and equipment are not logistic costs as long as they are not directly caused by the execution of logistic tasks and related services. For instance, the costs for packing sales units are production costs, whereas the costs for packing material, pallets, bins and load carriers are material costs of logistics.When designing and optimizing company logistics as well as when scheduling orders and inventories, it is necessary to keep in mind that many logistic activities also have an effect on non-logistic costs and revenues. They influence setup costs, out-of-stock costs, disruption costs and ordering costs as well as prices, profit margins and turnover. Hence, logisticians always have to bear in mind the economic principle:Logistic activities as all other activities in the company should maximize the difference between revenues and costs at lowest capital investment.Elements of Logistic Costs●Personnel costs: wages for workers and salaries for employees with logisticresponsibilities, including personal taxes, vacation, illness, absence, etc.●Space and area costs: Depreciation and interest for the owned assets andbuildings, rents and leasing fees for external buildings, halls and areas,including related heating, climate, maintenance and surveillance costs.●Route and network costs: Depreciation and interest for own and fees forexternal driveways, routes, roads, highways, railroads and transshipmentpoints●Costs for logistic equipment: Depreciation, interest and operating costs forown as well as rental fees and leasing costs for external logistic equipmentsuch as racks, forklifts, transport means, cranes, conveyors and handlingequipment, control systems and process computers, including theequipment-caused energy, cleaning, repair and maintenance costs.●Load carrier costs: Depreciation and interest for own as well as rental feesand leasing costs for external load carriers, such as pallets, bins, barrels,racks, cassettes and containers, including the costs for cleaning, repair,maintenance and empties management.●Logistic material costs: Expenditures for packing material, transportpacking, load securing, labels and other material, which is needed in orderto perform logistic tasks and services.●Logistic IT-costs: Depreciation, interest and operating costs for ownIT-systems as well as costs for external IT-systems as far as used forlogistic purposes.●Third party logistic expenses: Freights, rental fees and other expenses forlogistic service providers.●Taxes, duties and insurance fees, which accumulate during the execution oflogistic tasks and services, as far as related to logistic purposes.●Planning and project costs: Depreciation and interest on activated expensesfor planning, project management and implementation accumulated up tothe start of the economic utilization of a logistic system.●Inventory holding costs: Interest and write offs on all stationary andmoving inventories, in stocks, on buffer places and in transport.In some companies the inventory holding costs include only the interest caused by the capital commitment. Obsolescence costs as well as write-offs due to non-marketability, deterioration or stock decline are often neglected. However, the write-offs on inventories of fashion, perishable, high value or electronic goods can be as high as or even higher than the interest.译文物流成本和控制资料来源: Springer-Verlag 2009 作者:Timm Gudehus,Herbert Kotzab 物流成本定义在不同公司是不同的。

The-logistics-cost-物流成本控制control-外文翻译

The-logistics-cost-物流成本控制control-外文翻译

物流成本控制The logistics cost controlWith the rapid development of science and technology and the enhancement of the trend of economic globalization, the countries of the world economy is facing unprecedented opportunities and challenges. As an important part of modern economy, modern logistics in the national economy and social development plays an important role. Logistics cost is one of the core concepts of logistics, how to calculate, and what is the difference between the traditional storage and transportation costs, these problems not only relates to how to know the current situation of logistics in China, from the macroscopic also relates to the specific calculation and evaluation of logistics practice. Control is a control system to achieve all the goals. The so-called logistics cost control is to use a particular theory, method and system on logistics each link of the expenses incurred for effective planning and management.Basic introductionTo control the logistics cost, an enterprise should according to the following steps to gradually achieve:1, you first need to understand your service object. What needs do they have? How can a higher level of service to achieve customer satisfaction? This is very important, when many companies tend to be because of lower costs and reduce the cost of the result of the customer service level is down, enterprise's sales are down, but led to rising, so that the overall costs of the loss of competitiveness. So we must first clear customer service requirements, these requirements and standards are not allowed to decrease.2, the second to get to know the composition of your logistics cost. Enterprise's logistics cost generally includes storage cost, transportation cost, information cost, managementcost, the cost must be refined. Such as storage cost: all the associated costs and warehousing activities, order cost, loss of the cargo interest, depreciation, purchase cost, inventory cost, picking cost, distribution cost, circulation processing cost, transportation cost, warehouse all kinds of facilities, equipment depreciation, labor costs, etc.; Transport costs: outside the unit transportation cost, the unit vehicle use various cost, insurance premium, and careful, oil expenses, toll fee, depreciation cost, maintenance cost and artificial cost, etc.), information cost, amortization system development, system maintenance, system related equipment depreciation cost; Cost management: all kinds of artificial cost management.3, need to understand the business area and the distribution of the current service, cost, etc. Where is the supply of goods? Where is the customer? Where is the warehouse? Now is how to service? The current situation of service? Current cost? Now the mode of transportation? Need to learn more about each piece. Through your client in where? What are their needs and quantity? Customer requirements of the supply of goods in where? The comparison of different means of transportation cost and analysis? Different carriers, service, cost comparison and analysis.4, considering the layout according to the current customers, arrange the best goods flow, analysis of different combination of cost and service. Determine the warehouse layout, determine the warehouse service customers, to determine the flow of goods, to determine the economic inventory distribution, determine the best mode of transportation, to determine the best carrier.5, will be the fourth step refinement into enterprise business process and operation specification, at the same time with all kinds of monitoring and analysis report. Analyzing the needs of customers, arrange the best inventory distribution; Analyzing thecost of change; Continuous assessment service level, the cost of all kinds of carriers, The costs of all kinds of audit.Simple write here, still relatively early shallow. Lower logistics costs is a continuing process, clear what to do first? Then what will produce what charge? After understanding the status quo? To design the best implementation pattern? Finally strengthen monitor constantly improve optimization.Basic methodLogistics cost control methods, including absolute cost control method and relative cost control method.The absolute cost controlIs control the cost within an absolute amount of the cost control method. Absolute cost control from the various cost saving, put an end to the channels of waste logistics cost control, and asked what was happening in the operation of the production process costs are included in the scope of cost control. Standard cost and budget control is the main method of absolute cost control.Relative to the cost controlBy cost and output value, profits, quality and function of factors such as comparative analysis, seek the most economic benefits under certain constraints of a kind of control method.Relative cost control to expand the field of logistics cost control, asking people in an effort to reduce logistics cost at the same time, sufficient attention and closely related to the cost factors, such as product structure, the structure of the project, quality of servicelevel, quality management, and other aspects of work, the purpose is to improve the efficiency of the control cost, both to reduce the unit product costs, improve overall economic efficiency.basic principleLogistics system cost control to carry out the following principles:(1) the right standards for the cost of logistics activities, using the standard strictly implement the cost responsibility system.(2) the combination of general and key, according to the exception principle, especially the logistics cost.(3) from top to bottom, and daily on a regular basis, combining the experts and the masses, one-way activity combination and integration process, the comprehensive logistics cost control.Basic wayTo strengthen the inventory management and reasonable control inventoryTo strengthen the inventory management, reasonable control inventory is the first task of logistics cost control. Enterprise inventory costs include holding cost, ordering or production preparation cost and shortage cost. Inventory quantity is too much, although can meet customer demand, reduce the shortage cost and ordering cost, but increase the enterprise's inventory holding cost; Inventory quantity is not enough, although can reduce inventory holding cost, but will not be normal to meet customer demand and increase the shortage cost and ordering cost. How to determine the damage neither customer service levels, nor the enterprise for holding too much inventory and increasethe cost of reasonable inventory reserves, this needs to strengthen the inventory control and enterprise can use the economic order batch method, MRP, inventory control, JIT inventory control, etc.On the whole process of supply chain management, improve the level of logistics servicesControl the logistics cost is not just the pursuit of the efficiency of logistics enterprises, the main consideration should be given more from products to end users throughout the supply chain logistics cost efficiency. With today's competition in the enterprise environment, customers put forward higher request, in addition to price more enterprises can effectively shorten the period of goods turnover, really quickly, accurately and efficiently manage the commodity, in order to achieve this goal, is just the logistics system has the efficiency of an enterprise is not enough, it need to coordinate with other enterprises and customers, transportation industry, the relationship between the efficiency of the entire supply chain activities. Therefore lower logistics costs is not just logistics departments or enterprises of the production department, is also sales and procurement departments of responsibility, also the goals to reduce logistics cost through to the enterprise all functional departments. Improve the logistics service is one of the ways to reduce logistics cost, by strengthening the logistics service to customers, contribute to the realization of sales to ensure that the enterprise benefits. , of course, at the same time as the guarantee to improve the logistics service, and to prevent excess of logistics services, more than the necessary logistics service may impede the implementation of the logistics efficiency.Through the reasonable distribution to reduce logistics costDistribution is an important link in logistics services, through the realization of the efficiency of distribution, increase the cubed out and reasonable arrangements to plan, choose reasonable transportation, can reduce the distribution cost and transportation cost. The use of logistics outsourcing to reduce logistics costLogistics outsourcing is an important means of controlling logistics cost. Enterprises logistics outsourcing to specialized third-party logistics companies, through the integration of resources, utilization, not only can reduce the enterprise investment cost and logistics cost, and can make full use of the professional and technical advantages, improve the level of logistics services. The author has some cost of logistics in China has a large enterprise must rely on a survey of logistics cost occupies a considerable proportion in the enterprise, there are a lot of enterprise logistics cost accounts for more than 20% of the cost of sales. They are in the process of practice through different forms of logistics outsourcing, fundamentally reduces the logistics cost, and makes the service quality to rise obviously, so as to get rid of the cycle in some enterprises in the past, made a lot of money, it is made for shipping company. Robust that everyone is familiar with the company to produce nationally famous for bottled purified water, mineral water, bottled water sales process occupies a considerable proportion of the logistics cost, logistics cost accounts for 39% of the cost of sales, as the change of domestic and foreign economic environment, especially the rising oil prices and the national governance of overrun overload, make the enterprise faces a lot of pressure in terms of logistics, so they choose the logistics outsourcing, mainly take personnel outsourcing, outsourcing cargo handling, service outsourcing, logistics cost after change in the cost of sales share dropped to 6.5%.Control and reduce logistics costIn the rapidly development of modern logistics technology gradually perfect logistics system software. With the aid of logistics information system, on the one hand various logistics operations or business processing can accurately and rapidly; On the other hand, the establishment of the logistics information platform, all kinds of information transmitted through the network, so that the whole process of production, circulation enterprises or departments share the resulting profits, fully cope with the possibility of demand, and adjust the business practices of different enterprises and planning, so as to effectively control the happening of the ineffective logistics cost, basically realize the logistics cost is reduced, which fully reflects the logistics of the third profit source.To sum up, the logistics cost control is a comprehensive and systematic project, to build a new control thought, from the global, to obtain good economic benefit, logistics "the third profit source" can really play a role.The domestic situationOur whole society total logistics cost of GDP, down to 21.4% since 1998, seven years in a row in the percentage, is still in the level of 21.3% by 2004. The level of developed countries and foreign logistics is about 8% ~ 10%. So far, our country's logistics industry is still in its infancy, stay in vulgar management, the level of quality and efficiency is not very ideal. The modern logistics concept to China, by contrast, has more than 20 years of history, but the logistics real attention by Chinese companies, was promoted to the height of the strategic management, practical significance of the third party logistics industry, in the 21st century has just begun.At present, the domestic enterprises in the logistics cost control, an exploration is still in the stage, the perceptual component in the majority. Put forward the importance oflogistics costs "black continent" theory, indicate that people know about logistics cost of one-sidedness of "logistics iceberg theory"; Clarify logistics cost control is the enterprise profit point of "the third profit source" hypothesis; Easy logistics cost calculation method - "ABC" logistics calculation method research achievements abroad for Chinese enterprise. It is important to our country enterprise vigilant that these theory are based in the international large-scale enterprise of research. And the logistics industry of our country basic is composed of under $5 billion small and medium-sized enterprises. The existing advanced logistics concept how to reasonable application characteristic of the economic situation in our country, has become a major subject presses for solution.Cost of logistics systemLogistics system includes transportation, warehousing, packaging, handling, distribution, circulation processing, logistics information. Standing in the perspective of enterprise, it is necessary to reduce the isn't a link in the system cost, but from a global control system cost finally. To achieve this goal, need to adjust to the whole logistics system, improvement and optimization, to provide as high as possible as low as possible in the logistics cost of logistics service quality. Logistics each subsystem in its reasonable optimization on the basis of cohesion, to adapt to each other, each other to form the best structure and the operation mechanism, can give full play to the efficiency of each subsystem, and the overall efficiency of the system is able to fully embody. In the end, to ensure that the logistics system has the ability to according to the types of goods, quantity, delivery requirements, transportation conditions, etc., make the goods as soon as possible by origin with minimal link, in the most economic route, the high quality land into the hands of users, in order to achieve the purpose of reduce logistics costs, improve the economic benefit.Mention logistic system, wal-mart (Wal - Mart) group is a must to mention. Wal-mart after 44 years of operation, already have 3 more than 000 chain stores in the United States, in overseas has 1 000 chain stores, as many as 885000 employees, is the world's biggest retail enterprise. It a cost leadership strategy covers the commodity purchase store sales all the links on the transfer process cost and cost control. The company has built 62 distribution centers, distribution service for 4 more than 000 chain stores in the world, the company sales of 80000 products, 85% of these supplies distribution center. The company in the United States more than a total of nearly 30000 domestic large container trailer, 5 more than 500 large cargo truck. Transport amount of 7.75 billion cases each year, the total travel 650 million km. Distribution center is completely automated, each commodity bar code, are marked by a dozen kilometers of conveyor belt transmission products, with a laser scanner and computer to track the storage location of each item and shipping. For reasonable scheduling of the scale of the commodity procurement, inventory, logistics and distribution management, the company has established the specialized computer management systems, satellite positioning system and TV scheduling system, and even have their own satellites. Wal-mart's logistics system is a whole system, on the one hand can guarantee adequate shelf in time, on the one hand, also will try our best to make the inventory to a minimum.The thinking of integrated logistics systemIn reality, the highest level of logistics service and the lowest logistics cost is impossible to set up at the same time, both between them there is a "law of antinomy. High levels of logistics service requires a large number of inventory, enough freight and plenty of storage, this is bound to produce high logistics costs; And lower logistics costs asking for is a small amount of inventory, low freight rates and less storage, which in turn willreduce services, reduce service levels and standards. Wal-mart in the United States to set up the logistics system from the economic scale of its existing well solve the "law of antinomy, found their own logistics service level of the highest and the lowest organic balance between the logistics cost. Automated distribution centers in the United States, it is recognized as the most advanced distribution center, to achieve the goal of high efficiency, low cost, for wal-mart implements the "everyday parity" provides reliable logistics guarantee. To enter the Chinese market, however, didn't immediately put it in the United States of wal-mart's business model copy China to come, but according to the actual situation, timely and reasonable to gradually set up purchasing center and distribution center, in order to upgrade the automation level. Wal-mart's attitude is worth pondering for Chinese companies.(1) transportation cost control. Our country enterprise is limited by the size, neither necessary nor possible in a short period of time with a large transport capacity, less likely to widely used technology such as GPS. Which requires the enterprise must fully use the existing facilities, starting from the global, strive for short transport distance, transport capacity among provinces, less operation, to reach high speed, low transportation costs, transportation, quality and efficient planning and aviation, railway, highway, waterway transport.(2) the distribution cost control. Even the strength of the wal-mart, after also didn't immediately come to China for the layout of the distribution center, but according to the development strategy of business step by step. Chinese enterprises should also follow this principle, according to the distribution network and the development of appropriate scale set up distribution centers. Some production enterprise internal logistics at present didn't have to consider to establish a distribution center, only need to optimize thestorage.(3) the rationalization of logistics facilities and equipment. Every enterprise's logistics has its own characteristics, the enterprise should be to choose the logistics equipment and logistics facilities. Warehouse is self-built or lease, you need to set up the shelf, use what kind of material, specifications of the tray, equipped with what sort of transport, handling tools and vehicles is a problem that every enterprise to consider. Does not require much and all the logistics facilities and equipment, but must be able to adapt to the characteristics of the enterprise. In the commodity circulation in wuhan from best warehousing distribution center has its own European warehouse, take the pallet racking combined with gravity shelves, multi-purpose plastic tray, with van, and four kinds of forklift, including "lumbricus" to serve the needs of logistics. In the third party logistics bureau wuhan branch is rented warehouse, use pallet racking, mainly use wooden pallet, road, rail transport, adequate equipment two forklifts, company-wide on-the-job personnel also less than 30 people.(4) information system reasonably. All the associated with logistics information flow determines the effectiveness of the logistics system, to guide the flow of operations. Contemporary social demand diversification and individuation, production type to develop in the direction of many varieties, small batch, production and processing equipment from the flowing water line of special processing equipment, to adopt a multi-function machining center of flexible manufacturing system (FMS). With a medium-sized commodities flow-through enterprise as an example, its operating varieties are more than 5, 000 at least. The resulting large amounts of information has gone far beyond the human computing ability. Logistics system in order to adapt to this change will need to implement a high degree of information. But the informatization process ofcan and should be gradual. Wal-mart in the United States to use large computers to set up the data center, and wuhan from best warehousing distribution center only used a handheld scanner, electronic counters, etc. A relatively small amount of electronic equipment. The question of whether there is no advanced information system, the key lies in whether can meet the demand of the enterprise logistics management and cost. The development of the logistics systemThe cost of logistics system not only limited to the enterprise internal control. In fact has developed into the Supply Chain enterprise logistics system (Supply Chain) an integral part. Shenlong automobile co., LTD., for example, the company quite a lot of parts by wuhan local purchasing auto parts enterprises. Dpca through qualification assessment and tender way in the selection of suppliers, and they become a community of interests, by sharing information, coordinate with each other, to ensure the dongfeng-citroen automobile spare parts supply, smooth of dpca's internal logistics operation can also help companies control purchasing cost, ensure the quality of products.In fact, the enterprise supply chain are only consider the suppliers, manufacturers, distributors, are not fully consider all stakeholders. Also includes the enterprise logistics system in the broadest sense of the upstream and downstream customers and all stakeholders. To add these factors to the enterprise logistics system, and then a new comprehensive cash flow and information flow, make up a complete enterprise V alue Chain (Value Chain). The stakeholders here refers to the main body of all affected by the enterprise business activities. A brewer, for example, it products to the customers' hands by seller, the related interests may be consumers, third party logistics enterprise, the brewery surrounding residents even by relevant government functional departments, etc. Consumer is the end of product logistics, third-party logistics can provide enterpriseswith services, factory nearby residents may claim of environmental problems caused by the enterprise, government functional departments may to the enterprise management to intervene. The enterprise value chain optimization to provide guarantee for efficient production, improve the service level of the enterprise, reasonable cost reduction, also should pay attention to the social benefits of enterprises properly. Otherwise, the enterprise internal logistics system can be affected by enterprise stakeholders and reach the purpose of the design.conclusionIn the 21st century, our country enterprise is facing the challenge of globalization, the vast majority of industry overcapacity, the buyer's purchasing power is lower than the market supply situation. In this case, the manufacturing and circulation to reduce logistics costs, improve the level of service as an important way to obtain competitive advantage. Logistics system cost reduction does not mean lower service levels at the same time. Control the logistics cost is to reduce the logistics cost to improve the level of service by the best matching point or range, so as to more effectively achieve the purpose of enterprises to reduce costs and promote corporate cutbacks. Chinese enterprises should be selectively absorb the successful experience of international logistics management research, and the theoretical circle to carry out all-round cooperation, to speed up the pace of the development of logistics in China.中文随着科学技术的快速发展和经济全球化趋势的增强,世界经济国家面临着前所未有的机遇和挑战。

第三方物流成本的管理外文翻译(适用于毕业论文外文翻译+中英文对照)

第三方物流成本的管理外文翻译(适用于毕业论文外文翻译+中英文对照)

The application of third party logistics to implement the Just-In-Time system with minimum cost under a global environmentAbstractThe integration of the Just-In-Time (JIT) system with supply chain management has been attracting more and more attention recently. Within the processes of the JIT system, the upstream manufacturer is required to deliver products using smaller delivery lot sizes, at a higher delivery frequency. For the upstream manufacturer who adopts sea transportation to deliver products, a collaborative third party logistics (3PL) can act as an interface between the upstream manufacturer and the downstream partner so that the products can be delivered globally at a lower cost to meet the JIT needs of the downstream partner. In this study, a quantitative JIT cost model associated with the application of third party logistics is developed to investigate the optimal production lot size and delivery lot size at the minimum total cost. Finally, a Taiwanese optical drive manufacturer is used as an illustrative case study to demonstrate the feasibility and rationality of the model.1. IntroductionWith the globalization of businesses, the on-time delivery of products through the support of a logistics system has become more and more important. Global corporations must constantly investigate their production systems, distribution systems, and logistics strategies to provide the best customer service at the lowest possible cost.Goetschalckx, Vidal, and Dogan (2002)stated that long-range survival for international corporations will be very difficult without a highly optimized, strategic, and tactical global logistics plan. Stadtler (2005) mentions that the activities and processes should be coordinated along a supply chain to capturedecisions in procurement, transportation, production and distribution adequately, and many applications of supply chain management can be found in the literature (e.g. Ha and Krishnan, 2008, Li and Kuo, 2008and Wang and Sang, 2005).Recently, the study of the Just-In-Time (JIT) system under a global environment has attracted more attention in the Personal Computer (PC) related industries because of the tendency towards vertical disintegration. The JIT system can be implemented to achieve numerous goals such as cost reduction, lead-time reduction, quality assurance, and respect for humanity (Monden, 2002). Owing to the short product life cycle of the personal computer industry, downstream companies usually ask their upstream suppliers to execute the JIT system, so that the benefits, like the risk reduction of price loss incurred from inventory, lead times reduction, on-time delivery, delivery reliability, quality improvement, and lowered cost could be obtained (Shin, Collier, & Wilson, 2000). According to the JIT policy, the manufacturer must deliver the right amount of components, at the right time, and to the right place (Kim & Kim, 2002). The downstream assembler usually asks for higher delivery frequency and smaller delivery lot sizes so as to reduce his inventory cost in the JIT system (Kelle, khateeb, & Miller, 2003). However, large volume products are conveyed using sea transportation, using larger delivery lot sizes to reduce transportation cost during transnational transportation. In these circumstances, corporations often choose specialized service providers to outsource their logistics activities for productivity achievement and/or service enhancements (La Londe & Maltz, 1992). The collaboration of third party logistics (3PL) which is globally connected to the upstream manufacturer and the downstream assembler will be a feasible alternative when the products have to be delivered to the downstream assembler through the JIT system. In this study, the interaction between the manufacturer and the 3PL will be discussed to figure out the related decisions such as the optimal production lot size of the manufacturer and the delivery lot size from the manufacturer to the 3PL, based on its contribution towards obtaining the minimum total cost. In addition, the related assumptions and restrictions aredeliberated as well so that the proposed model is implemented successfully. Finally, a Taiwanese PC-related company which practices the JIT system under a global environment is used to illustrate the optimal production lot size and delivery lot size of the proposed cost model.2. Literature reviewThe globalization of the network economy has resulted in a whole new perspective of the traditional JIT system with the fixed quantity-period delivery policy (Khan & Sarker, 2002). The fixed quantity-period delivery policy with smaller quantities and shorter periods is suitable to be executed among those companies that are close to each other. However, it would be hard for the manufacturer to implement the JIT system under a global environment, especially when its products are conveyed by transnational sea transportation globally. Therefore, many corporations are trying to outsource their global logistics activities strategically in order to obtain the numerous benefits such as cost reduction and service improvement. Hertz and Alfredsson (2003) have stated that the 3PL, which involves a firm acting as a middleman not taking title to the products, but to whom logistics activities are outsourced, has been playing a very important role in the global distribution network. Wang and Sang (2005)also mention that a 3PL firm is a professional logistics company profiting by taking charge of a part or the total logistics in the supply chain of a focal enterprise. 3PL also connects the suppliers, manufacturers, and the distributors in supply chains and provide substance movement andlogistics information flow. The core competitive advantage of a 3PL firm comes from its ability to integrate services to help its customers optimize their logistics management strategies, build up and operate their logistics systems, and even manage their whole distribution systems (Wang & Sang, 2005).Zimmer (2001) states that production depends deeply on the on-time delivery of components, which can drastically reduce buffer inventories, when JIT purchasingis implemented. When the manufacturer has to comply with the assembler under the JIT system, the inventories of the manufacturer will be increased to offset the reduction of the assembler’s inventories (David and Chaime, 2003, Khan and Sarker, 2002and Sarker and Parija, 1996).The Economic Order Quantity (EOQ) model is widely used to calculate the optimal lot size to reduce the total cost, which is composed of ordering cost, setup cost, and inventory holding cost for raw materials and manufactured products (David and Chaime, 2003, Kelle et al., 2003, Khan and Sarker, 2002and Sarker and Parija, 1996). However, some issues such as the integration of collaborative 3PL and the restrictions on the delivery lot size by sea transportation are not discussed further in their studies. For the above involved costs, David and Chaime (2003) further discuss a vendor–buyer relationship to include two-sided transportation costs in the JIT system. Koulamas, 1995and Otake et al., 1999 describe that the annual setup cost is equal to the individual setup cost times the total number of orders in a year. McCann, 1996and Tyworth and Zeng, 1998both state that the transportation cost can be affected by freight rate, annual demand, and the products’ weight. Compared to the above studies which assume that the transportation rate is constant per unit, Swenseth and Godfrey (2002)assumed that the transportation rate is constant per shipment, which will result in economies of scale for transportation. Besides, McCann (1996)presented that the total logistics costs are the sum of ordering costs, holding costs, and transportation costs. A Syarif, Yun, and Gen (2002)mention that the cost incurred from a distribution center includes transportation cost and operation cost. Taniguchi, Noritake, Yamada, and Izumitani (1999)states that the costs of pickup/delivery and land-haul trucks should be included in the cost of the distribution center as well.The numerous costs involved will be formulated in different ways when the manufacturer operates the JIT system associated with a collaborative 3PL under a global environment. Kreng and Wang (2005) presented a cost model, which can beimplemented in the JIT system under a global environment, to investigate the most appropriate mode of product delivery strategy. They discussed the adaptability of different transportation means for different kinds of products. In this study, the implementation of sea transportation from the manufacturer to the 3PL provider will be particularized, and the corresponding cost model will also be presented to obtain the minimum total cost, the optimal production lot size, and the optimal delivery lot size from the manufacturer to the 3PL provider. Finally, a Taiwanese company is used for the case study to illustrate and explore the feasibility of the model.3. The formulation of a JIT cost model associated with the 3PLBefore developing the JIT cost model, the symbols and notations used throughout this study are defined below:B3PL’s pickup cost per unit product (amount per unit)Cj3PL’s cost of the j th transportation container type, where j= 1, 2, 3,…,n (amount per year)DP annual demand rate of the product (units per year)Dr annual demand of raw materials (units per year)D customers’ demand at a specific interval (units per shipment)E annual inventory holding cost of 3PL (amount per year)F transportation cost of the j th transportation container type from themanufacturer to the 3PL, where j= 1, 2, 3, …, n (amount per lot)F freight rate from the 3PL provider to the assembler (amount per kilogram)Hp inventory holding cost of a unit of the product (amount per year)Hr inventory holding cost of raw materials per unit (amount per year)Ij average product inventory of the j th transportation container type in the manufacturer, where j= 1, 2, 3, …, n (amount per year)I annual profit margin of 3PL (%)K ordering cost (amount per order)Kj number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is Qj with the j th transportation container type, where j= 1, 2, 3, …, n(kj=Qj/d)M∗ optimal number of shipments that manufacturer delivers with the optimal total costactual number of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nMj number of shipments of the j th transportation container type, where j= 1, 2, 3, …, nnumber of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nN∗ optimal production lot size of the manufacturer (units per lot)optimal production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nj production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nr ordering quantity of raw material (units per order)P production rate of product (units per year)maximum delivery lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)q∗ optimal delivery lot size of the manufacturer (units per lot)qj actual delivery lot size of the j th transportation container type, where j= 1, 2, 3, …,n (units per lot)Rj loading percentage of the j th transportation container type, where j= 1, 2, 3, …,n(Rj=qj/Qj)Rj real number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is qj with the j th transportation container type, where j= 1, 2, 3, …,n(rj=qj/d)S setup cost (amount per setup)W weight of product (kilogram per unit)Λ quantity of raw materials required in producing one unit of a product (units)Tomas and Griffin (1996)considered that a complete supply chain should consist of five participants, including the raw materials supplier, the manufacturer, the assembler, the warehouse operator, and the consumer. This study mainly focuses on the relationships among the manufacturer, the 3PL provider and the assembler within the JIT system under a global environment. In order to achieve the fixed quantity-period JIT delivery policy, which implies that the actual delivery lot size has to be determined by identifying the downstream assembler’s needs instead of the upstream manufact ure’s economical delivery lot size, higher transportation costs with higher delivery frequency are necessary. Since the JIT system are more appropriately executed among those companies that are close to each other, a collaborative 3PL connected the upstream manufacture with the downstream assembler is necessary when the products have to be delivered from the upstream manufacture to the downstream assembler by sea transportation over a long distance. This study proposes a JIT cost model to obtain the optimal production lot size, the actual delivery lot size, the most suitable transportation container type, and the exact number of shipments from the manufacturer to the 3PL provider at the minimum total cost.This study makes assumptions of the JIT system as follows:(1) There is only one assembler and only one manufacturer for each product.(2) The production rate of the manufacturer is uniform, finite, and higher thanthe demand rate of the assembler.(3) There is no shortage and the quality is consistent in both raw materials and products.(4) The demand for products that the assembler receives is fixed and is at regular intervals.(5) Qj is much greater than demand at a regular interval,d.(6) The transportation rates from the manufacturer to the 3PL and from the 3PL to the assembler are computed by the number of shipments and the product’s weight, respectively, and,(7) The space of th e manufacturer’s warehouse is sufficient for keeping all inventories of products that the manufacturer produces.According to the above assumptions from (1), (2), (3)and (4), Fig. 1illustrates the relationships among the manufacturer, the 3PL provider, and the assembler, where the Fig. 1represents the inventory of manufacturer’s raw materials, the inventory of products inside the manufacturer, the inventory of the 3PL provider, and the inventory of the assembler from top to bottom (Kreng & Wang, 2005). This study also adopts the Fig. 1 to demonstrate the collaboration of the 3PL provider which will be an interface connecting the manufacturer and the assembler. During the period T1, the inventory of products with the manufacturer will be increased gradually because the production quantity is larger than the demand quantity. However, during the period T2, the inventory of products will be decreased because the production has been stopped.中文翻译:在全球环境下第三方物流以最小的成本实现了Just-In-Time系统的应用摘要:JUST-IN-TIME(JIT)系统,供应链管理的整合,最近已经吸引了越来越多的关注。

物流成本控制外文文献翻译2014年译文3900字

物流成本控制外文文献翻译2014年译文3900字

文献出处:Henesey L. The Research of Logistics Cost Control and Optimization [J] The Journal of International Logistics, 2014, 26(5): 15-31原文The Research of Logistics Cost Control and OptimizationHenesey LAbstractLogistics activities with the appearance of the Commodity Exchange, has a long history. Logistics, because of its running through the whole process of the production and circulation, therefore, reasonable and efficient logistics can coordinate and improve the production and circulation structure, produce huge profits, become the new profit growth point of the national economy. Companies from the first profit source, to the second profit source, and then to the third profit source of mining, make logistics management history is also known as cost reduction. The economy of both the national economy and enterprises in our country, logistics costs are high, at the macro level, characterized by high logistics costs as a percentage of GDP, at the micro level of logistics cost in the enterprise cost project first.Key words: Logistics cost; Logistics cost control; Control strategy1 IntroductionFrom the point of economic development process, has seen two industries provide a lot of profit. The first profit source, namely material resources saving, this way of reducing consumption of material resources of the source of profit, based on advanced science and technology and social production conditions as the prerequisite. The second profit source, that is, lower labor cost, after ruling out the materialconsumption, gain profit from commodity is the most effective way to improve labor efficiency, reduce labor costs. Both are restricted by scientific and technological level, profit source exhausting. Waseca university professor Caesar to fix the current fee "book's subtitle is" the third profit source of unknown ", reduce the logistics cost is equal to benefit growth, therefore, of "the third profit source”. Reduce logistics cost is a traditional logistics department, the logistics management in history is also known as the cost reduction. Increase corporate profits have expanding sales and reducing costs two most basic method, and reduce logistics costs are more effective than expand sales (through put), because it is a process not only reduces the logistics cost, but also help improve the quality of logistics, expand through put. Therefore, the logistics cost control has the important status in the logistics management, is a direct means to explore the third profit source.First of all, the logistics cost control is an important means to reduce logistics cost. Logistics is a by the transport, storage, handling, packaging, circulation processing and logistics information system. IN the logistics system, each link has its own rational way and the best economic benefit, if the best link together, the economic benefits of the logistics system as a whole but not necessarily the best, only consider the overall benefit of logistics cost is the best logistics system. Cost can truly reflect the economic activities of solid state, is a common scale evaluation of all activities, therefore, should through the logistics cost control of logistics activities, quantitative logistics economic benefit index. Reduce logistics cost, also is the reasonable organization commodity circulation and the important way to increaseeconomic efficiency.Secondly, the logistics cost control is advantageous to the rationalization and optimization of logistics system. Logistics cost management is the logistics of each function as a system to construct, analysis, organization and management, and the efficiency and cost analysis of logistics system is the structure of the logistics system, analysis, organization and management of process optimization, the lowest cost of logistics is to achieve a certain logistics service as the foundation. Logistics coordination and optimization of logistics cost control must be improved, the various functions, each link, in order to achieve reduce logistics cost, make the logistics system step by step towards rationalization, enhance the service level.2 The overview of logistics costLogistics cost refers to the enterprises in the process of production and business operation, commodities from raw material supply, through the production and processing, to the finished products and sales, as well as with the waste produced during production and consumption cost of the recycling process, such as what had happened.Logistics cost is an enterprise's logistics system to complete the logistics activity, the transfer of the realization of goods in terms of space, time and all the cost of currency performance. Specifically, it is the product in the process of physical movement, such as packaging, loading and unloading, handling, transportation, storage, distribution processing, and logistics information spending by the sum total of human, material and financial resources. Logistics cost is the sum of the logisticsoperation chain each link all cost. Enterprise logistics cost in essence should be the completion of customer orders.The scope of the logistics cost is determined by three factors: the first is the logistics cost calculation, namely the start-stop problems of logistics. The scope of logistics is considerable, it includes; In logistics, the logistics of raw materials, plant from the factory to the warehouse, the logistics distribution base, from distribution to logistics such as part of the customer base. Choose from these logistics is an obvious difference. The second is the logistics activity. Transportation, storage, loading and unloading, handling, packaging, etc. Various kinds of logistics activities, with what kind of activity as the logistics cost calculation object. Calculated is an object with all logistics activities to logistics costs, and only in some activities, such as transportation, storage calculated for the object of logistics cost, of course, there's a difference. The third is the nature. Freight, the safekeeping fee and other external payments of logistics cost, or artificial cost, depreciation cost, for the repair of fee, fuel and other internal spending, exactly which part of the listed in the logistics cost calculation, will directly affect the size of the logistics cost.3 Characteristics of the logistics cost3.1 "Logistics cost iceberg""Logistics iceberg" theory was put forward by Professor Caesar to fix Japan wised university. He found that when the logistics cost, the current financial accounting system and accounting method can't grasp the actual situation of the logistics cost, and people know about the costs of logistics is very one-sided, eventhere is a lot of falsity, he compared the situation to "logistics iceberg”. Tip is characteristic of most sank under the water, and the dew in the water is just the tip of the iceberg, did not see the outline of the iceberg, the control and management of logistics cost lost scientific and integrityUnder normal circumstances, the enterprise accounting subjects, only to pay the cost of shipping, warehouse companies outside on the logistics cost, the actual cost of these indeed in the whole logistics cost as the tip of the iceberg. Because, logistics infrastructure construction fee and companies use their own vehicle transportation, using their own warehouse storage of goods, by his workers to packing, loading and unloading fees are not included in the logistics costs within the subjects. Generally speaking, the enterprises pay the external logistics cost is part of the small, more is the enterprise internal logistics cost.3.2 Antinomy between the benefit of the logistics costHigh levels of logistics service is composed of high logistics costs to ensure that enterprise it is difficult to improve the logistics service level, but also reduces the logistics cost, unless there is a great technological progress. Compared with other enterprise in competition condition, in the case of in a very high level of service, if you want more than rivals, and maintain a higher standard of service you need to have more input, so in an enterprise must carefully study and comparison of the decision.4 Logistics cost control strategyLogistics cost control, it is in the process of logistics, the logistics cost of various factors in accordance with the standards of a pre-decided to strict supervision,discovered on timely take measures to correct deviation, so that the logistics in the process of the resource consumption and spending limit within the scope of the standard. Logistics cost control in the process of enterprise logistics cost management can play a huge role, it can stimulate staff sense of responsibility for the logistics cost control, strengthen enterprise management department to supervise the performance of logistics department, at the same time to save money and reasonable use of funds.4.1 Transportation cost control strategyIn the process of logistics, enterprise should according to the law of commodity circulation, transportation conditions, goods flow, market supply and demand situation, the reasonable minimum mileage, the minimum link, with the least amount of capacity, spend the least cost, and the fastest time put the goods from producer to consumer. With the least amount of labor consumption, transport more goods, get the best economic benefits. In transportation production activity, needs certain labor consumption, measure transportation is reasonable or not, from the point of view of technical economy, the consumption on the transport of social labor, to evaluate economic benefit of transportation, the factors affecting the economic benefits of the transport have transportation distance, transportation, transport, transport time and transport costs.4.2 Inventory cost controlInventory is the enterprise production and logistics channel of each point accumulation in the raw materials, supplies, and all related components, semi-finished and finished products. Inventory cost, it refers to have inventory of this. It is a majorcomponent of logistics operation. For general manufacturing enterprise, the inventory cost occupies the proportion of the total logistics cost is quite big, generally about 40%.Inventory cost management is to minimize the total cost. Keep certain inventory, can make the product or service to keep certain available rate; Can also indirectly reduce the other aspects of the operating costs. First of all, keep inventory can make the production more batch, batch less, operation level is higher, and thus produce certain economic benefits. Because of the inventory to play the role of a buffer between supply and demand, can eliminate the influence of demand fluctuations on output. Second, keep inventory helps to achieve cost savings in procurement and transportation. Inventory costs are generally by the inventory holding cost, procurement cost and shortage cost, with the different nature of the enterprise inventory cost in the proportion of each component is also different.4.3 Logistics cost controlIn the whole logistics cost, management cost proportion reached 4%, second only to the cost of transportation and warehousing costs, is one of the core part of enterprise logistics cost control. Reasonable management cost control strategy will help to improve the staff service attitude, reducing operation error, reduce the damage rate, troubleshooting and recovery operation performance, etc. In the practice of logistics management cost is due to the enterprise in order to organize, plan, control, and allocate supplies activity occurring in the course of logistics management fees and agency fees at the scene.译文物流成本控制及优化研究作者:赫尼斯摘要物流活动随着商品交换的出现而出现,具有悠久的历史。

物流成本仓储管理系统中英文对照外文翻译文献

物流成本仓储管理系统中英文对照外文翻译文献

文献信息:文献标题:Logistics Cost Calculation of Implementation Warehouse Management System: A Case Study(实施仓储管理系统的物流成本计算:案例研究)国外作者:Tomáš Ku era文献出处:《MATEC Web of Conferences》, 2017字数统计:英文 2741 单词,13573 字符;中文 4043 汉字外文文献:Logistics Cost Calculation of Implementation Warehouse Management System: A Case StudyAbstract Warehouse management system can take full advantage of the resources and provide efficient warehousing services. The paper aims to show advantages and disadvantages of the warehouse management system in a chosen enterprise, which is focused on logistics services and transportation. The paper can bring new innovative approach for warehousing and presents how logistics enterprise can reduce logistics costs. This approach includes cost reduction of the establishment, operation and savings in the overall assessment of the implementation of the warehouse management system. The innovative warehouse management system will be demonstrated as the case study, which is classified as a qualitative scientific method, in the chosen logistics enterprise. The paper is based on the research of the world literature, analyses of the internal logistics processes, data and finally enterprise documents. The paper discovers costs related to personnel costs, handling equipmentcosts and costs for material identification. Implementation of the warehouse management system will reduce overall logistics costs of warehousing and extend the warehouse management system to other parts of the logistics chain.1.IntroductionAt present time companies try to minimize the costs of logistics. The concept of warehousing is very closely linked to logistics and distribution. Warehousing is within the logistics chain, one of the activities cannot be omitted. Warehousing addresses many crucial issues, inventory levels, ordering cycles, warehouse equipment and their spatial distribution, distribution of warehouse and inventory management. At high inventory levels incurred by companies fixed cost for each additional unit of inventory. Possession of inventory on hand may be necessary for the company due to preserve their source of supply. Warehousing is one of the most important parts of the entire logistics system. Warehousing is a link between manufacturers and customers, it provides storage for many products (e.g. raw materials, parts, semi-finished products, components and finished products). Warehouses allow to bridge space and time. Manufacturing inventories ensure optimal continuity of the production. Inventories of goods for ensuring smooth supply of the final customer.2.Theoretical background and methodologyWith the constant technological advancement, the companies started to invest in new systems to support competitiveness in the market in which they operate. The trend of reducing the cost of warehousing is the maximum use of warehouse space, the minimum number of transfers, effective solution to the warehousing points or reducing the number of species of stored inventory. These costs are significant, if the free warehouse space on someone's rented, or if with a higher warehousing amount of enterprise must pay for additional rented premises, or energy, or heat. Warehousemanagers are usually interested in providing high quality services to their customers at minimum cost. From a tactical, strategic and operational point of view, the main issues concern both the warehouse and the inventory management.Warehousing systems and material handling systems play a pivotal and critical role in the supply chain, and requirements for warehousing and handling operations have significantly increased in recent years.Warehousing refers to activities associated with inventory management. These activities take place within the warehouse area, it is mainly the receipt of goods, purchase goods handling, picking, gathering and activities related to sorting.Warehouse management is not just a purchase, warehousing and transport within the warehouse; this is a more complex system that exceeds the physical boundaries of warehouses. Warehouse Management System (hereinafter WMS) is used to increase performance and warehousing for better management decisions for holding only strictly necessary supplies needed for the manufacturing process. WMS can take full advantage of the resources and provide efficient warehousing services provided by the plan, organize, control and coordination processes. WMS is a necessary approach for every warehouse. An automated warehousing system provides less effort, more efficient, and reliable results compared to manual handled system. WMS is designed to help reduce costs through effective warehouse processes. The tool known as WMS is a system that facilitates the handling operations and storage materials through defined parameters, but the deployment of this system need to go through steps that impact positively and negatively the company's various sectors.The need for automating the warehouse arises from the fact that manual handling may cause human errors which may affect the warehouse utilization.The case study, as one of the qualitative research methods, was chosen because it counts among the most frequently used methods within the research focused on the implementation of different management approaches into practice of organizations.Case study is defined as an empirical survey of the current phenomenon in its natural environment, using multiple sources of evidence. Study cases are selected based on pre- defined conditions of the case.The aim of this paper is to show advantages and disadvantages of the warehouse management system in a chosen logistics service provider (Ewals Cargo Care), which is focused on logistics services and transportation. The paper will bring new innovative approach for warehousing and presents how the logistics enterprise can reduce logistics costs, mainly personnel costs. This is especially thanks to the implementation of warehouse management system. Data used in the case study is based on real logistics processes in logistics service provider. The paper discovers costs related to personnel costs, handling equipment costs and costs for material identification.3.Case study: Warehouse management system in logistics service providerThe case study is focused on new innovative approach for warehousing and presents how logistics service provider (Ewals Cargo Care) can reduce logistics costs, thanks to the implementation of warehouse management system. Ewals Cargo Care (hereinafter ECC) is a transport and logistics company operating in the market for more than 110 years. For its customers, primarily in the automotive, electronics, paper and packaging industry, manufacturers and distributors of consumer electronics provides services both in the field of transport, as well as services related to warehousing and handling of goods.The company's goal is always to find the optimal solution for shipping process on the way from supplier to customer, with the possibility of combining shipment, transhipment or use consolidation warehouses. ECC fully uses its years of experience, skills and knowledge to find and implemented for customers the most effective solution with the least impact on the environment.The case study compares two models. The first one is the existing warehouse system and the second one is the new innovative WMS. For the design of WMS implementation was used analysis of current warehouse management based on fixed warehouse positions and common software that keeps track of inventory about individual stock items. The current system of fixed positions does not allow variable use of empty warehouse cells for current needs income and material warehouse. Proposal for the implementation of WMS in turn allows almost 100% utilization of warehouse capacity and reducing the administrative handling time needed to process goods receipt, put-away, warehousing and distribution of goods to the production. For the current calculation of measured values required for the proposal to introduce managed warehouse was used ECC customer production plan in 2017. Of these production plans, can derive data needed to analyse the personnel and technical complexity in the case of implementation of WMS.Tab. 1 shows the personnel costs in the existing warehouse system. Personnel costs are governed by wage regulation in the ECC. Based on the number of employees (32 people) are determined by the total personnel costs, which amounts to 1,183,000 CZK per month.Table 1. Personnel costs – current state – existing warehouse systemRequired operating personnel warehouse in 2017 could be changed about the implementation of WMS. In tab. 2 lists the personnel costs in the warehouse after implementation of WMS. Out of 32 employees after the implementation of softwareand hardware WMS has been optimized six workers. Personnel costs would be reduced from the amount 1,183,000 CZK to 967,000 CZK per month.Table 2. Personnel costs – state after implementation of WMSIn tab. 3 is an overview of the necessary handling equipment in the warehouse before and after the implementation of WMS. The changes that have occurred since the implementation of WMS are saving one forklift (yellow highlighted box in the tab.3). Number of forklifts can be reduced because WMS reduces the number of forklift drivers. Monthly savings is 24,242 CZK.Table 3. Handling equipment costsTab. 4 shows the hardware and software costs of implementation WMS. These costs include software and hardware equipment (radio frequency terminal equipment, radio frequency network including installation and the necessary printers for printing identification cards). The monthly depreciation of software is 36,944 CZK and maintenance is 7,875 CZK. Monthly depreciation on hardware is 19,168 CZK. Total monthly costs for software and hardware of WMS are 63,987 CZK.Table 4. Hardware and software costs of implementing WMSTab. 5 expresses the logistics costs for material identification in the ECC warehouse. From the available data to determine the total number of printed identification cards (hereinafter IDC) is 660,294 pieces. Print of one IDC worth 0.61 CZK, so they are identifiable costs to the total number of IDC calculated the amount to 402,779 CZK. Costs of hardware and software (column HW and SW) are fixed monthly 29,637 CZK. This amount includes the use of personal computer and printers including consumables. Total yearly costs for material identification are 758,423 C ZK. Table 5. Logistics costs for material identification, HW and SW equipment – existing warehousesystemTab. 6 shows the costs for material identification in case of implementation WMS. IDC costs will change, because new IDCs are cheaper. One identification card costs only 0.24 CZK. Changes that occur with this implementation shall remain in hardware and software. Monthly operating costs of hardware and software of WMSare from tab. 4 totally 63,987 CZK per month. As is apparent from a comparison of the tables, the implementation of WMS will increase the total cost of the material identification from 758,423 CZK to 926,318 CZK per year.Table 6. Logistics costs for material identification, HW and SW equipment – WMSTab. 7 expresses the total cost evaluation, the use of an existing type of warehousing at fixed positions. The right part of the table shows implementation of the WMS. The total savings would be 6 people, so it would reduce personnel costs. WMS could reduce the costs of the warehouse equipment of the forklift. Costs for material identification would increase slightly, but the total yearly cost savings would amount to 2,715,009 CZK.Table 7. Yearly evaluation of total costs4.ConclusionWMS brings many positive impacts. WMS means in practice that all movement of the material is controlled by software, material is identified by a bar code transmitted with a radio frequency terminal. Workers are minimized errors and increasing the productivity. Processes performed by the warehouse staff can monitor and evaluate at any moment. The system minimizes the complaint allows the merging of orders and guarantees compliance with FIFO (First In First Out).The aim of this paper was reduced the logistics costs of warehousing in the ECC and propose the implementation of WMS for reasons of logistics cost savings. With the implementation of WMS will be savings on the cost side. Overall it will be reduced the necessary operating staff consists of 32 to 26 workers, also will be reduced the required handling (warehouse equipment) and slightly will be increased the logistics costs for material identification. Total yearly savings are 2,715,009 C ZK.中文译文:实施仓储管理系统的物流成本计算:案例研究摘要仓储管理系统可充分利用资源,提供高效的仓储服务。

物流成本仓储管理系统中英文对照外文翻译文献

物流成本仓储管理系统中英文对照外文翻译文献

文献信息:文献标题:Logistics Cost Calculation of Implementation Warehouse Management System: A Case Study(实施仓储管理系统的物流成本计算:案例研究)国外作者:Tomáš Ku era文献出处:《MATEC Web of Conferences》, 2017字数统计:英文 2741 单词,13573 字符;中文 4043 汉字外文文献:Logistics Cost Calculation of Implementation Warehouse Management System: A Case StudyAbstract Warehouse management system can take full advantage of the resources and provide efficient warehousing services. The paper aims to show advantages and disadvantages of the warehouse management system in a chosen enterprise, which is focused on logistics services and transportation. The paper can bring new innovative approach for warehousing and presents how logistics enterprise can reduce logistics costs. This approach includes cost reduction of the establishment, operation and savings in the overall assessment of the implementation of the warehouse management system. The innovative warehouse management system will be demonstrated as the case study, which is classified as a qualitative scientific method, in the chosen logistics enterprise. The paper is based on the research of the world literature, analyses of the internal logistics processes, data and finally enterprise documents. The paper discovers costs related to personnel costs, handling equipmentcosts and costs for material identification. Implementation of the warehouse management system will reduce overall logistics costs of warehousing and extend the warehouse management system to other parts of the logistics chain.1.IntroductionAt present time companies try to minimize the costs of logistics. The concept of warehousing is very closely linked to logistics and distribution. Warehousing is within the logistics chain, one of the activities cannot be omitted. Warehousing addresses many crucial issues, inventory levels, ordering cycles, warehouse equipment and their spatial distribution, distribution of warehouse and inventory management. At high inventory levels incurred by companies fixed cost for each additional unit of inventory. Possession of inventory on hand may be necessary for the company due to preserve their source of supply. Warehousing is one of the most important parts of the entire logistics system. Warehousing is a link between manufacturers and customers, it provides storage for many products (e.g. raw materials, parts, semi-finished products, components and finished products). Warehouses allow to bridge space and time. Manufacturing inventories ensure optimal continuity of the production. Inventories of goods for ensuring smooth supply of the final customer.2.Theoretical background and methodologyWith the constant technological advancement, the companies started to invest in new systems to support competitiveness in the market in which they operate. The trend of reducing the cost of warehousing is the maximum use of warehouse space, the minimum number of transfers, effective solution to the warehousing points or reducing the number of species of stored inventory. These costs are significant, if the free warehouse space on someone's rented, or if with a higher warehousing amount of enterprise must pay for additional rented premises, or energy, or heat. Warehousemanagers are usually interested in providing high quality services to their customers at minimum cost. From a tactical, strategic and operational point of view, the main issues concern both the warehouse and the inventory management.Warehousing systems and material handling systems play a pivotal and critical role in the supply chain, and requirements for warehousing and handling operations have significantly increased in recent years.Warehousing refers to activities associated with inventory management. These activities take place within the warehouse area, it is mainly the receipt of goods, purchase goods handling, picking, gathering and activities related to sorting.Warehouse management is not just a purchase, warehousing and transport within the warehouse; this is a more complex system that exceeds the physical boundaries of warehouses. Warehouse Management System (hereinafter WMS) is used to increase performance and warehousing for better management decisions for holding only strictly necessary supplies needed for the manufacturing process. WMS can take full advantage of the resources and provide efficient warehousing services provided by the plan, organize, control and coordination processes. WMS is a necessary approach for every warehouse. An automated warehousing system provides less effort, more efficient, and reliable results compared to manual handled system. WMS is designed to help reduce costs through effective warehouse processes. The tool known as WMS is a system that facilitates the handling operations and storage materials through defined parameters, but the deployment of this system need to go through steps that impact positively and negatively the company's various sectors.The need for automating the warehouse arises from the fact that manual handling may cause human errors which may affect the warehouse utilization.The case study, as one of the qualitative research methods, was chosen because it counts among the most frequently used methods within the research focused on the implementation of different management approaches into practice of organizations.Case study is defined as an empirical survey of the current phenomenon in its natural environment, using multiple sources of evidence. Study cases are selected based on pre- defined conditions of the case.The aim of this paper is to show advantages and disadvantages of the warehouse management system in a chosen logistics service provider (Ewals Cargo Care), which is focused on logistics services and transportation. The paper will bring new innovative approach for warehousing and presents how the logistics enterprise can reduce logistics costs, mainly personnel costs. This is especially thanks to the implementation of warehouse management system. Data used in the case study is based on real logistics processes in logistics service provider. The paper discovers costs related to personnel costs, handling equipment costs and costs for material identification.3.Case study: Warehouse management system in logistics service providerThe case study is focused on new innovative approach for warehousing and presents how logistics service provider (Ewals Cargo Care) can reduce logistics costs, thanks to the implementation of warehouse management system. Ewals Cargo Care (hereinafter ECC) is a transport and logistics company operating in the market for more than 110 years. For its customers, primarily in the automotive, electronics, paper and packaging industry, manufacturers and distributors of consumer electronics provides services both in the field of transport, as well as services related to warehousing and handling of goods.The company's goal is always to find the optimal solution for shipping process on the way from supplier to customer, with the possibility of combining shipment, transhipment or use consolidation warehouses. ECC fully uses its years of experience, skills and knowledge to find and implemented for customers the most effective solution with the least impact on the environment.The case study compares two models. The first one is the existing warehouse system and the second one is the new innovative WMS. For the design of WMS implementation was used analysis of current warehouse management based on fixed warehouse positions and common software that keeps track of inventory about individual stock items. The current system of fixed positions does not allow variable use of empty warehouse cells for current needs income and material warehouse. Proposal for the implementation of WMS in turn allows almost 100% utilization of warehouse capacity and reducing the administrative handling time needed to process goods receipt, put-away, warehousing and distribution of goods to the production. For the current calculation of measured values required for the proposal to introduce managed warehouse was used ECC customer production plan in 2017. Of these production plans, can derive data needed to analyse the personnel and technical complexity in the case of implementation of WMS.Tab. 1 shows the personnel costs in the existing warehouse system. Personnel costs are governed by wage regulation in the ECC. Based on the number of employees (32 people) are determined by the total personnel costs, which amounts to 1,183,000 CZK per month.Table 1. Personnel costs – current state – existing warehouse systemRequired operating personnel warehouse in 2017 could be changed about the implementation of WMS. In tab. 2 lists the personnel costs in the warehouse after implementation of WMS. Out of 32 employees after the implementation of softwareand hardware WMS has been optimized six workers. Personnel costs would be reduced from the amount 1,183,000 CZK to 967,000 CZK per month.Table 2. Personnel costs – state after implementation of WMSIn tab. 3 is an overview of the necessary handling equipment in the warehouse before and after the implementation of WMS. The changes that have occurred since the implementation of WMS are saving one forklift (yellow highlighted box in the tab.3). Number of forklifts can be reduced because WMS reduces the number of forklift drivers. Monthly savings is 24,242 CZK.Table 3. Handling equipment costsTab. 4 shows the hardware and software costs of implementation WMS. These costs include software and hardware equipment (radio frequency terminal equipment, radio frequency network including installation and the necessary printers for printing identification cards). The monthly depreciation of software is 36,944 CZK and maintenance is 7,875 CZK. Monthly depreciation on hardware is 19,168 CZK. Total monthly costs for software and hardware of WMS are 63,987 CZK.Table 4. Hardware and software costs of implementing WMSTab. 5 expresses the logistics costs for material identification in the ECC warehouse. From the available data to determine the total number of printed identification cards (hereinafter IDC) is 660,294 pieces. Print of one IDC worth 0.61 CZK, so they are identifiable costs to the total number of IDC calculated the amount to 402,779 CZK. Costs of hardware and software (column HW and SW) are fixed monthly 29,637 CZK. This amount includes the use of personal computer and printers including consumables. Total yearly costs for material identification are 758,423 C ZK. Table 5. Logistics costs for material identification, HW and SW equipment – existing warehousesystemTab. 6 shows the costs for material identification in case of implementation WMS. IDC costs will change, because new IDCs are cheaper. One identification card costs only 0.24 CZK. Changes that occur with this implementation shall remain in hardware and software. Monthly operating costs of hardware and software of WMSare from tab. 4 totally 63,987 CZK per month. As is apparent from a comparison of the tables, the implementation of WMS will increase the total cost of the material identification from 758,423 CZK to 926,318 CZK per year.Table 6. Logistics costs for material identification, HW and SW equipment – WMSTab. 7 expresses the total cost evaluation, the use of an existing type of warehousing at fixed positions. The right part of the table shows implementation of the WMS. The total savings would be 6 people, so it would reduce personnel costs. WMS could reduce the costs of the warehouse equipment of the forklift. Costs for material identification would increase slightly, but the total yearly cost savings would amount to 2,715,009 CZK.Table 7. Yearly evaluation of total costs4.ConclusionWMS brings many positive impacts. WMS means in practice that all movement of the material is controlled by software, material is identified by a bar code transmitted with a radio frequency terminal. Workers are minimized errors and increasing the productivity. Processes performed by the warehouse staff can monitor and evaluate at any moment. The system minimizes the complaint allows the merging of orders and guarantees compliance with FIFO (First In First Out).The aim of this paper was reduced the logistics costs of warehousing in the ECC and propose the implementation of WMS for reasons of logistics cost savings. With the implementation of WMS will be savings on the cost side. Overall it will be reduced the necessary operating staff consists of 32 to 26 workers, also will be reduced the required handling (warehouse equipment) and slightly will be increased the logistics costs for material identification. Total yearly savings are 2,715,009 C ZK.中文译文:实施仓储管理系统的物流成本计算:案例研究摘要仓储管理系统可充分利用资源,提供高效的仓储服务。

物流管理中英文对照外文翻译文献

物流管理中英文对照外文翻译文献

中英文对照外文翻译文献(文档含英文原文和中文翻译)原文:The Research of Regional Logistics CompetitivenessAbstractAt present, the development of logistics is the logistics demand rapid increase, the expanding market capacity, accelerates the construction of logistics infrastructure, third-party logistics fast growth the tendency, the whole logistics industry is developing in the direction of the information, globalization and specialization. At the same time, with the rapid increase of logistics demand, the development of the regional logistics more rapidly. Regional logistics is an important part of regional economy, the existence and development of regional logistics is the premise of existence and development of regional economy, no regional economy there would be no regional logistics. Regional logistics and regional economic development level, is closely related to the scale and the level of the different regional economic shape, size and industry, determines the level of regional logistics, the scale and structure form. Regional economic integration can make the area and regional logistics incline to reasonable, adapt to reasonable layout of industrial structure, to reduce logistics cost, promote the development of regional logistics. On the other hand, the regionaleconomic development is inseparable from the development of regional logistics and regional logistics to provide support and guarantee for the development of regional economy, the development of the regional logistics will drive and promote the further development of regional economy. Therefore, the development of the regional logistics has become to improve the regional investment environment and industry development environment, expanding the scope of the regional influence, the key to enhancing regional competitiveness.Keywords: Regional logistics; Regional logistics competitiveness; Evaluation index 1 IntroductionThe rapid development of world economy and the progress of modern science and technology, the logistics industry as an emerging service industry, is developing rapidly in the global scope. Internationally, logistics industry is considered to be the economic development of the artery and basic industry, its development degree become to measure a country's modernization degree and comprehensive national strength, one of the important marks is known as the "third profit source" of the enterprise, its role is more and more big, became the current after the IT industry, financial industry's hottest emerging industry a new growth point of national economy, and caused widespread social attention. Regional logistics is an important component of regional economy, is the important force in the formation and development of regional economy, it is to improve the efficiency and economic benefit in the field of regional circulation, improve the competitive ability of regional market, etc., plays a positive role in active. Behind the rapid development of modern logistics, however, there are still many problems; including logistics competitiveness level is lower than the level of logistics development is particularly prominent. Choosing logistics competitiveness development level evaluation index, since there is no uniform standard, can only use freight or freight turnover scale to measure logistics. Implementation of goods transport is the process of logistics spatial displacement at the center of the link, with the two indicators to measure logistics scale has certain scientific, but it can't reflect the outline of the regional logistics. Estimates of logistics demand, typically based on GDP and total retail sales of social consumer goods such as index of national economic accounting. This is just a simple measure of the macro level, the proportion of different researchers use different, ranging from teens to twenty percent, there are large difference between the results and gives theoreticalanalysis greater difficulties. At the same time, the logistics industry's economic statistical data shortage, there is no comprehensive logistics demand statistics, which made us qualitative understanding of the level of understanding of logistics.2 Literature reviewAbout the Core Competence theory, Core Competence (Core Competence) of the original intention is the Core skills or Core skills, this concept is in 1990 by the American strategic management experts made (C.K.P rahalad) and Britain's strategic management experts hamer (c. amel), refers to the enterprise organization of accumulating knowledge, especially about how to coordinate different production skills and integrate a variety of technical knowledge, and on the basis of advantage over other competitors unique ability, namely Core Competence is built on the basis of enterprise Core resources, is the enterprise intelligence, technology, products, management, culture and other elements in the reflection of comprehensive advantage in the market. At present there are three typical academic argument: the ability theory represented by Rossby and Christie's school; School represented by porter's theory of market structure; Represented by Werner Phil and Penrose's theory of resource school. Core competitiveness is value, the ability to integrated, uniqueness, extensibility and inherent characteristics.Related theory, the study of regional logistics, the logistics research of Europe and the United States, Japan and other developed countries, focus on the enterprise level, is committed to providing enterprise optimization strategy. And regional logistics system and competitiveness research, involved. According to literature review, the regional international logistics field of research mainly includes the following aspects: (1) from the perspective of multinational company research the global logistics resources configuration and coordination problems. Specific include logistics infrastructure, market competition mechanism and the problem of logistics supply chain operation. Such research quantification technology such as using the operational research tools, more for the global network of supply chain facility location positioning, and coordinate the factory more support, strategic distribution system design problem. This is an extension of the logistics enterprise level optimization study, the commonly used methods include mathematical analytical method, system simulation method and heuristic methods, etc. If only one method and graphical method solving the problem of the layout of the site; Mixed integer programming solve the problem of siteselection of logistics center and logistics planning, etc.(2) from the perspective of urban economy and the environment, the research of urban traffic network Settings. For example Tanjguchietal from the city level, using a dynamic traffic simulation model, quantitative research economic growth, the transport demand, as well as the related road congestion and environmental pollution.(3) from the point of view of the city government, study its role in macro logistics development and utility. For example MeirJ. R and Senblatt, studied the global supply chain management in infrastructure financing, transportation and regional trading rules, corporate tax law of the government subsidies, and other effects of the main factors of global production and distribution network, etc.3 Introduction to the theory of regional logistics related3.1 The definition of regional logisticsAcademic definition of regional logistics has not yet unified, a more accepted view is that regional logistics is the geographical environment in a certain area, with large and medium-sized cities as the center, based on the regional scale and scope economy, combined with effective logistics service scope, area inside and outside of all kinds of goods from the supplier to accept to effective entity flow; Is the transport, storage, loading and unloading, handling, distribution, packaging, circulation processing, information processing, such as integrated logistics activities, to service in the composite system of regional economic development. It requires the integration, the integration of logistics management, namely to meet user needs for the purpose, to the goods, services and related information from the supplier to accept to the efficient flow of planning, execution, and control activities, is the organic unity of cash-flow, information flow and cash flow.3.2 Relationship of regional logistics subject, object and carrierRegional logistics has the characteristics of multi-level and multi-dimensional structure, its basic elements include logistics main body, object and logistics carrier, and the structure of the basic elements and their complete system, each element show different features, thus forming the function of the regional logistics. Regional logistics main body is directly involved in or specialized is engaged in the economic organization of regional logistics activity, including the owner of the goodsFlow, the third party logistics enterprise, storage and transportation enterprise, etc. Logistics is the supply chain logistics channels, the starting point and end point ofconnection in the whole course of the regional logistics activity plays a dominant and decisive role. Elements of the integrated logistics subject is the essential characteristic of modern logistics. Therefore, the elements of logistics as one of the main body, logistics has a decisive role in the development of logistics industry. Similar accumulation and regional economy industry, regional logistics also emphasizes the logistics main body accumulation, logistics main body in space is beneficial to promote the logistics activities of large-scale, intensive, body development, it is also a regional logistics park, logistics center, the objective basis of the formation of distribution centers, and regional logistics park, logistics center and distribution center determines the spatial structure of the regional logistics system.3.3 Regional logistics and regional economic relationsRegional logistics is an important part of regional economy, the existence and development of regional logistics is the premise of existence and development of regional economy, no regional economy there would be no regional logistics. Regional logistics and regional economic development level, is closely related to the scale and the level of the different regional economic shape, size and industry, determines the level of regional logistics, the scale and structure form. Logistics is always accompanied by business flow, the more advanced the regional economy, manufacturing and trading more active, the logistics industry as a service industry will have a good customer base and market infrastructure, the greater the chance of large-scale development. On the other hand, the regional economic development is inseparable from the development of regional logistics and regional logistics to provide support and guarantee for the development of regional economy, the development of the regional logistics will drive and promote the further development of regional economy. Thus, regional logistics and regional economy is the unity of interdependence. Regional economy is the premise and foundation of regional logistics development, is the dominant force in the regional logistics development; Regional logistics is an important part of regional economy, is the regional economic support system, and serve the regional economy. Regional logistics development goal and strategy must obey and serve the regional economic development goals and strategies.4 Regional logistics competitivenessRegional logistics competitiveness refers to a certain space range (generaladministrative area as the border, across regions), the logistics industry are different from other areas of the assignment of resources was made in the advantage, the logistics enterprises, government policy support and industrial innovation ability, eventually embodied through regional internal benign competition will be more than all kinds of resources, the ability to effectively integrate to form a complementary and integrated ability system, reflect the regional comparison of competitive power in the logistics activity, reflect the size of the regional logistics service ability and the logistics industry development level of high and low. The competitiveness of the regional logistics is mainly composed of six basic elements constitute: social and economic development level, scale of logistics demand and supply condition of logistics, the logistics development of logistics industry in the enterprise information development level, development level, the macro environment.4.1 The social and economic development levelComprehensive social and economic development level reflects the regional logistics competitiveness level of social economic basis, is the guarantee of development of regional logistics competitiveness, to provide support for the sustainable development of regional logistics, from the other side also reflects the competitiveness of regional logistics development potential and power.4.2 The logistics demand scaleLogistics demand scale is mainly refers to the logistics services in the field such as production, consumption and circulation quantity and scale, to some extent, restricted by local resource conditions, it reflects a region, the demand for logistics service level and size: the size of the logistics demand, determines the size of the logistics market capacity, is the premise of existence and development of regional logistics industry and the foundation.4.3 Logistics supply conditionThe supply condition of logistics refers to the logistics infrastructure provided for the development of the logistics industry, all kinds of logistics technology and equipment, is engaged in the logistics services enterprises and the corresponding professionals such as the number and size of traffic capacity and regional situation, the comprehensive reflection of regional logistics supply capacity and service level, reflects the effect on the development of the logistics industry to promote and satisfaction, is the main factor of the formation and development of regional logisticscompetition.4.4 Logistics enterprise development levelLogistics enterprise comprehensive development level reflects the regional logistics main body's ability to provide logistics services and meet customer demand, embodies the subject of logistics operation level, mainly including the enterprise competition ability, profit ability and performance level, reflect a certain period of logistics enterprises in the area of the overall level of development, is the key factor for the formation of regional logistics competitiveness.4.5 Information development levelMainly refers to the regional information development level of information degree and the level of information technology. Logistics is based on information flow, logistics has become more and more rely on the whole process of access to information. Many logistics enterprises have established their own information management system as a crucial to the development of its core competitiveness, the development level of information is the one important factor for the formation of regional logistics competitiveness level.4.6 Logistics macro environmentMacro environment refers to the logistics industry development of logistics industry development planning, land use policy, tax policy, market access policy, talent training, such as the soft environment, affecting the development of logistics industry reflects the external environment for the development of the logistics industry to provide favorable conditions and the environment support.译文:区域物流竞争力研究摘要当前,物流的发展正呈现出物流需求快速上升、市场容量不断扩大、物流基础设施建设加速、第三方物流快速成长的趋势,整个物流产业正朝着信息化、全球化和专业化的方向发展。

英语作文-快递服务行业的运营成本控制与效益提升

英语作文-快递服务行业的运营成本控制与效益提升

英语作文-快递服务行业的运营成本控制与效益提升The operation cost control and efficiency improvement in the express delivery service industry is crucial for ensuring profitability and customer satisfaction. In this article, we will delve into various strategies and practices that can be employed to achieve these goals.Firstly, one of the most effective ways to control operational costs in the express delivery service industry is through optimizing routes and logistics. By utilizing advanced route planning software and algorithms, companies can minimize fuel consumption, reduce vehicle wear and tear, and ultimately lower transportation costs. Moreover, efficient route planning can also lead to faster delivery times, which enhances customer satisfaction and loyalty.Another key aspect of cost control in the express delivery service industry is inventory management. Maintaining optimal levels of inventory at distribution centers and warehouses is essential for minimizing storage costs and avoiding overstocking or stockouts. Implementing inventory management systems that utilize real-time data and predictive analytics can help companies accurately forecast demand and streamline inventory replenishment processes.Furthermore, investing in technology and automation can significantly improve operational efficiency in the express delivery service industry. Automated sorting systems, barcode scanning technology, and robotic process automation can streamline order processing, reduce errors, and increase throughput rates. By automating repetitive tasks, companies can free up human resources to focus on more value-added activities, such as customer service and business development.Additionally, effective workforce management is critical for controlling operational costs and enhancing efficiency in the express delivery service industry. By implementing optimized staffing schedules, cross-training employees, and incentivizing productivity,companies can improve labor utilization and reduce overtime expenses. Moreover, providing ongoing training and development opportunities for employees can enhance their skills and knowledge, leading to improved performance and service quality.Moreover, leveraging data analytics and business intelligence tools can provide valuable insights into operational performance and customer behavior. By analyzing data on delivery routes, customer preferences, and service metrics, companies can identify areas for improvement and make informed decisions to optimize operations and enhance customer satisfaction. Additionally, predictive analytics can help companies anticipate future trends and market demands, enabling proactive decision-making and strategic planning.In conclusion, effective operation cost control and efficiency improvement are essential for the success of express delivery service companies. By adopting strategies such as optimizing routes and logistics, managing inventory effectively, investing in technology and automation, implementing efficient workforce management practices, and leveraging data analytics, companies can enhance operational performance, reduce costs, and deliver superior service to customers.。

最新物流管理专业术语「中英文对照」

最新物流管理专业术语「中英文对照」

最新物流管理专业术语「中英文对照」为帮助大家更好地了解物流管理专业术语,下面,店铺为大家提供中英文版的物流管理专业术语,希望对大家有所帮助!1.准时制 just in time (JIT)2.准时制物流 just-in-time logistics3.零库存技术 zero-inventory logistics4.物流成本管理 logistics cost control5.物料需要计划 material requirements planning (MRP)6.制造资源计划 manufacturing resource planning (MRP II)7.配送需要计划 distribution requirements planning (DRP)8.定期订货方式 fixed-quantity system (FIS)9.ABC分类管理 ABC classification10.电子订货系统 Electronic order system (EOS)11.物流战略 logistics strategy12.物流战略管理 logistics strategy management13.仓库管理 warehouse management14.仓库布局 warehouse layout15.库存控制 inventory control16.经济订货批量 economic order quantity (EOQ)17.定量订货方式 fixed-quantity system (FQS)18.配送资源计划 distribution resource planning (DRP II)19.物流资源计划 logistics resource planning (LRP)20.企业资源计划 enterprise resource planning (ERP)21.供应链管理 supply chain management (SCM)22.快速反映 Quick response (QR)23.有效客户反映 efficient customer response(ECR)24.连续库存补充计划continuous replenishment program (CRP)25.计算机付诸订货系统 computer assisted ordering26.供应商管理库存 vendor managed inventory (VMI)27.业务外包 outsourcing【2017年最新物流管理专业术语「中英文对照」】。

物流成本控制中英文对照外文翻译文献

物流成本控制中英文对照外文翻译文献

物流成本控制中英文对照外文翻译文献中英文翻译原文Logistics costs and controllingAbstractLogistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).Another problem, which arises not only in logistics, is costing and pricing of intangible goods. Intangible goods, such as logistic services, provide immediate utility and are generally not storable. Therefore, the conventional methods of accounting, costing and pricing, which have been developed for tangible goods, are of limited value for logistics (Cooper 1992; Horvàth1999; Johnson 1987).More appropriate for the calculation of performance costs are process-related cost accounting and activity based costing. However, in logistics as well as in other areas of business, the definition and calculation of process costs differs (Bragg 2001; Hicks 2002; Horvàth 1999; Pohlen and LaLonde 1994; Poist 1974). This holds especially for the performance costs of multifunctional logistic systems, for pricing of integrated performances and for the consideration of fixed costs.As long as they are defined, measured and calculated differently, logistic costs, cost rates and prices cannot be compared. Any benchmarking based on such doubtful indicators is misleading (see Sect. 4.5). Hence, reported market volumes and market shares of logistics are at best educated guesses (Baumgarten et al. 1993; Kille and Klaus 2007; Müller-Steinfahrt 1998).The situation in logistic controlling and supply chain controlling is even worse (Cooper and Kaplan 1998; Manrodt et al. 1999; Seuring 2006). Only a minority of companies records and monitors logistic costs separately and continuously (Weber 2002). Whereas in industry the total logistic costs range between 5 and 15% of turnover, in trade companies they make up between 10 and 25% of turnover (Baumgarten et al. 1993; Gudehus 1999/2007). For retailers, logistic costs can use up more than one third of the profit margin. Despite this, it is still the exception for retailers to record and monitor the logistic costs from the ramp of the suppliers to the point of sales.Logistic controlling does not only include calculation, budgeting and recording of costs, but also the monitoring of performance and quality. Controlling should consultmanagement in the planning, set up and operation of optimal systems. To enable this, it has to determine and specify for improvements in service, performance, quality, and costs (Cooper 1992; Darkow 2001; Horvàt h 1999; Johnson 1987; Weber et al. 1993, 2002).Where and with what accuracy costs, performances and quality should be recorded and monitored depends on the contribution of logistics to the value creation, on the core competencies and objectives of the company, and on current projects. In logistic controlling, as in other areas, less is more: it is better to control a smallnumber of meaningful key performance indicators (KPI) with adequate accuracy in longer time spans, than to monitor all possible performance, quality and cost data with high precision permanently without knowing the demand for these information (Manrodt et al. 1999). For controlling, not the precision of the performance and cost data, but their practical use and application are decisive.In this chapter, the logistic costs are consistently defined, the fundamental issues of logistic costing are presented, and practicable methods for the calculation of use dependent cost rates are developed. This includes a discussion of the fixed-cost dilemma of logistics, the relationship between logistic costs and performance rates and the most effective options for reducing logistic costs. Using the results of this chapter, in the following chapter cost-based prices and pricing systems for logistic performances and services are derived.Cost Accounting and Performance CostingCorresponding to the stationary or structural aspect and to the dynamic or process aspect, two different types of accountingare necessary. Cost accounting for longer periods keeps a stationary point of view, while performance costing for shorter periods reflects the dynamic perspective.Logistic Cost CalculationAs the general cost calculation of a company, the logistic cost calculation comprises standard cost calculation, accompanying cost calculation and final cost calculation (Horváth 1999; Weber 2002; W?he and D?ring 2008).Standard Cost CalculationSubjects of standard cost calculation or planned cost calculation are the future operating costs for an existing or a planned system. Results are standard logistic costs and target performance costs.Standard cost calculation is necessary for investment decisions, for planning systems, processes and projects, for cost accounting and benchmarking of future periods and for the calculation of prices and tariffs.Accompanying Cost CalculationAccompanying cost calculation aims for a continuous control of all costs caused by the execution of logistic tasks and services during the current accounting period. The result of accompanying cost calculation is information for management about the current costs and utilization of resources.Knowing the costs and the utilization of the resources allows initiating appropriate measures for reducing costs, adaptation of resources and improving capacity utilization in due time. The results of the accompanying cost calculation can be used also for invoicing and compensation of logistic service providers, if costs-based prices have been agreed.Final Cost CalculationSubjects of final cost calculation or post calculation are the operating costs of closed periods in the past. The real logistic costs and cost rates can be compared with the respective target values and benchmarks. This allows conclusions for standard costing and pricing.Most important causes for deviations of real costs from the target values in logistics are:●Cost factors, especially personnel costs, have been planned, assumed orexpected too high or too low.●Utilization of resources, such as transport means, storage systems,machines, and production facilities, has been planned or expectedfalsely.●Empty runs of transport means and filling degrees of transport and loadunits were incorrectly planned.●The actual utilization structure of the logistic system differs from theanticipated structure.The first two reasons for differences between real and target costs are normally caused by the planner and the operator of a logistic system. A too high share of empty runs and bad utilization of storage capacities is in many cases also the result of unqualified planning or poor scheduling. However, this can be caused also by a user, who changed transport relations, demand structure or stock levels. An insufficient utilization can also be initiated by a wrong demand forecast or false information from the customers.For a dedicated logistic system, which is used for a longer period of time by one or a small number of companies based on individual contracts, the users must bear the risk of changing demand and the cost differences resulting from a deviating utilization of the ready held resources. Final cost calculation for dedicated logistic systems can be used for the utilization based allocation of surpluses or additional costs to the different users For a multi-user logistic system, where tasks and services are offered on the market and used only for shorter periods of time by many different customers, the risk for changing demand and insufficient utilization is born by the logistic service provider. This risk is compensated by the chances for higher profit from better utilization or favorable demand structure. Furthermore, the service provider can influence the demand by his sales efforts and by offering utilization dependent prices. For multi-user logistic systems the structure and utilization risk are incorporated in the pricesComponents of Logistic CostsThe total logistic costs are a sum of specific logistic costs, additional logistic costs and administrative costs:●Specific logistic costs are all costs of a performance station,a profit centeror a company, which are caused by executing the genuine operativelogistic tasks transport, handling, storing and commissioning.●Additional logistic costs are caused by executing additional operative taskswhich are directly connected with the genuine logistic tasks, such aspacking, labeling, loading and unloading, quality control orhandling ofempties.●Administrative logistic costs are costs for related administrative services,such as scheduling, quality management and controlling, which go alongwith the execution of logistic performances and additional services.Costs for non-logistic tasks, such as research and development, construction, production, assembling, marketing, sales and general administration, are not part of the logistic costs. Also, the costs for buying and procuring merchandise, parts, material and equipment are not logistic costs as long as they are not directly caused by the execution of logistic tasks and related services. For instance, the costs for packing sales units are production costs, whereas the costs for packing material, pallets, bins and load carriers are material costs of logistics.When designing and optimizing company logistics as well as when scheduling orders and inventories, it is necessary to keep in mind that many logistic activities also have an effect on non-logistic costs and revenues. They influence setup costs, out-of-stock costs, disruption costs and ordering costs as well as prices, profit margins and turnover. Hence, logisticians always have to bear in mind the economic principle:Logistic activities as all other activities in the company should maximize the difference between revenues and costs at lowest capital investment.Elements of Logistic Costs●Personnel costs: wages for workers and salari es for employees with logisticresponsibilities, including personal taxes, vacation, illness, absence, etc.●Space and area costs: Depreciation and interest for the owned assets andbuildings, rents and leasing fees for external buildings, halls and areas,including related heating, climate, maintenance and surveillance costs.●Route and network costs: Depreciation and interest for own and fees forexternal driveways, routes, roads, highways, railroads and transshipmentpoints●Costs for logistic equipment:Depreciation, interest and operating costs forown as well as rental fees and leasing costs for external logistic equipmentsuch as racks, forklifts, transport means, cranes, conveyors and handlingequipment, control systems and process computers, including theequipment-caused energy, cleaning, repair and maintenance costs.●Load carrier costs: Depreciation and interest for own as well as rental feesand leasing costs for external load carriers, such as pallets, bins, barrels,racks, cassettes and containers, including the costs for cleaning, repair,maintenance and empties management.●Logistic material costs: Expenditures for packing material, transportpacking, load securing, labels and other material, which is needed in orderto perform logistic tasks and services.●Logistic IT-costs: Depreciation, interest and operating costs for ownIT-systems as well as costs for external IT-systems as far as used forlogistic purposes.●Third party logistic expenses: Freights, rental fees and other expenses forlogistic service providers.●Taxes, duties and insurance fees, which accumulate during the execution oflogistic tasks and services, as far as related to logistic purposes.●Planning and project costs: Depreciation and interest on activated expensesfor planning, project management and implementation accumulated up tothe start of the economic utilization of a logistic system.●Inventory holding costs: Interest and write offs on all stationary andmoving inventories, in stocks, on buffer places and in transport.In some companies the inventory holding costs include only the interest caused by the capital commitment. Obsolescence costs as well as write-offs due to non-marketability, deterioration or stock decline are often neglected. However, the write-offs oninventories of fashion, perishable, high value or electronic goods can be as high as or even higher than the interest.译文物流成本和控制物流成本定义在不同公司是不同的。

成本管理与控制中文

成本管理与控制中文

Cost management and control1 SummarizeAlong with socialist market economy and the modern enterprise sys- temgradually establishment and the consummation, the cost manages intothe modern enterprise extreme matter of concern. The research mod- erncost management, is both has the certain significance, and has thecertain practical significance the question. This article draws upmakes some simple analyses regarding this.2 Cost benefit ideaThe traditional cost management is by the enterprise whether saves forthe basis, one-sidedly from reduces the cost and even makes everyeffort to avoid certain expenses the occurrence obtaining. Theemphasis saves and saves. The traditional cost management goal maysimply induce into the reduced disbursement, reduces the cost. This isthe cost discusses the cost the narrow idea. Under the traditionalplanned economy, the product imp- lementation state monopoly forpurchase and marketing, the enterprise delivers is equal to theenterprise the income. Therefore, reduces the product cost to mean theincrease enterprise the income, the enterprise inevitably withemphasis puts the cost management in reduces in the product cost, butfalls into purely is reduces the cost to manage the cost the lagcondition, cannot provide the correct information for thedecisi on making which needs.Along with the market economy development, the seller marketgraduallytransforms to the buyer market, the enterprise cannot simply equateagain the cost management to reduces the cost. Because, the enterprisenot only needs to pay attention to the product the production cost,moreover must pay attention to its product to be able the benefitwhich realizes in the market. In under the market economy environment,adapts the fast changing environment, obtains the economic efficiencyto have the long-enduring competitive advantage, throughout is themost important question which the modern business management mustconsider. In the enterprise cost supervisory work also should set upthe cost benefit idea, realizes "saves by the tradition, iseconomical" the idea to the modern benefit idea transformation.Specially today which gradually consummates in our country marketeconomy system, the enterprise manages should take the market demandas the guidance, through provides the quality to the market to be asfar as possible high the product and the service which, the functionconsummates as far as possible, makes every effort enable theenterprise to gain as far as possible many profits. Adapts with business management this basic request, the enterprisecost management also should directly relate with enterprise's overalleconomic efficiency, regards the cost and its the control question byone kind of new understanding view - cost benefit idea. Enterprise'sall cost management should by the cost benefit idea take the controlthought, and "delivers" the contrast analyzes regards "the investment"(cost) thenecessity, the rationality from "the investment", namelydiligently pays by as far as possible the few costs, the creation manyuse value, is as far as possible the enterprise gains the moreeconomic efficiency. Here, the worth noting is: "The few costs payand" the reduced disbursement as far as possible ", reduces the cost"the concept has the difference. "The few costs pay as far aspossible", not saves or the reduced cost disbursement. It is theoperating cost benefit idea instructs the new product the design andthe old product improvement work. If in carries on the diagnosis tothe market demand in the foundation, realized to like increases somefunction in the product original function foundation, can cause theproduct the market share large scale enhancement, then, although forrealizes the product creational function to be able correspondingly toincrease part of costs. So long as this part of cost increase canenhance the enterprise product in the market competitive ability,finally brings the bigger economic efficiency for the enterprise, thiskind of cost increases conforms to the cost benefit idea.In brief, under in the modern market economy environment enterprisedaily cost management, should contrast "delivers" looks at "theinvestment". The research cost fluctuation and the income fluctuationrelations, determined is most advantageous to enhances the benefit thecost forecast and the policy-making plan.3 Strategic cost ideaThe strategic cost management formation and the development are themodern market economy and the competition inevitable result. The ne- arfor 20 year enterprise environment had the sudden change, the glob- alcompetition has been day by day intense, in order to meet this kind ofcompetition need, the strategic cost arose at the historic moment. It- goes without saying, the cost is decided whether the enterpriseproduct or the service do obtain the share in the competition as wellas holds how many shares the key aspect, but affects the competitioncost the core is enterprise's strategic cost, but non- traditionalcost of operation.The implementation strategy cost management is advantageous to ther- enewal cost management idea. In the traditional cost management, thecost management goal is summed up for reduces the cost, saves isreduces the cost the essential method. In the cost management, savesthe achievement one method is undeniable, but it is not the onlymethod, the modern cost management goal "should be by as far aspossible the few costs disbursement, obtains as far as possible manyuse value, thus for earns the profit to provide as far as possible thegood foundation, thus enhances the cost benefit. Embarks from thestrategic cost management angle of view analyzes the cost managementthis goal, is not difficult to discover, cost reduction has thecondition and the limit, controls the cost expense in certain- situations, possibly can cause the product quality and the enterpriseb- enefit drop.If enterprise by lower cost rate of increment,but obtains the higheruse value, thus greatly enhances the enterprise the economi- cefficiency, the enterprise why not. The enterprise has the competitive- advantage in the market to be decided to provides the more superioruse value take the similar cost as the customer or provides the sameuse value by the comparatively low cost. The enterprise uses what kindof cost st-rategy, is decided to the enterprise entire managementstrategy and the competition strategy, the cost management must servefor the enterprise entire management management.In the modern cost management, the strategic cost management holds theextremely important status, it broke through the traditional costm- anagement the cost limitation in the microscopic stratification plan- eresearch area, changes the center of gravity the enterprise overallstr- ategy this broader research area, such as the productionconn- ection, the purchase connection, the technical connection, in thecompetitor conn- ection cost analysis and so on, is advantageous to theenterprise correctly carries on the cost forecast, thedecision-making, thus correctly chooses the enterprise the managementstrategy, correctly processes the enterpr- ise to develop withstrengthens the cost management the relations, enhan- ces the enterpriseoverall economic efficiency.ortant status does not need doubt. Thetra- ditional cost finding includes compiles the form computationmanufacture product cost which, the assignment, compiles again, alsoincludes take the standard cost carries onthe cost budget as the coremethod. However, in the modern cost management, all had the rapiddevelopment from the form to the content. Western developed countrymany years research and the practice, proposed some new cost findingmethods, cost of operation law (Activity-Based Costing, ABC) alreadyobtained a more universal applic- ation in Europe and America, ABC hasbeen precisely providing precisely, the real cost information aspecthas lasting achievements.The cost of operation concept proposed deepened the people to the costunderstanding. The traditional cost theory thought that, The cost isthe object expense, produces the fund sum total which in themanagement process consumes. The traditional cost theory cost concepthas promulgated the cost economical essence (value consumption) andthe economic form (monetary fund), but had not reflected the costforms dynamic process. The ABC law effectively has made up thisinsufficiency. It produces the ent- erprise the management processdescription is for satisfies a series of works set which the customerneeds to design. Among them, the work passes the process also is thevalue gradually accumulates, the shift in the enterprise interior,until finally forms shifts for customer's total value (namely finalproduct cost) the process. ABC Fathom work this intermediary, has theexpense with the product cost forms relates, vividly has promu- lgatedthe dynamic process which the cost forms, completely causes the costthe concept, to be concrete.Compares with the traditional cost system, the cost of operationcomputation uses is the quite reasonable method assignment indirectexpense. This method first collects various works center consumptioneach kind of resources, again assigns various works center costaccording to respective work agent to various products. In the finalanalysis, it uses the many kinds of standards assignment indirectexpense, is uses the different work agent to the different work centerto assign the indirect expense. But the traditional cost finding onlyuses the sole standard to carry on the factory expense the assignment,is unable correctly to reflect in the different product production thedifferent technical factor the different influence which occurs to theexpense. The ABC law all regards as the direct cost and the indirectexpense the price equal treatment which the product consumption workpays. Directly meets the expense the confirmation and the assignment, hasnot been certainly different with the tradition cost finding method;Rests on the cost of operation agent to the indirect expenseassignment, uses diverse the assignment standard, thus causes the costto be possible the ownership greatly to enhance. Therefore, said fromthe factory expense assignment accuracy, the cost of operation lawcomputation cost information quite objective, real, is accurate. Saysfrom the cost management angle, the cost of operation management putsthe objective point in the cause and effect which the costoccurs,through carries on the track dynamic reflection to all works activity,may display the decision-making, the plan and the control action well,promotes the modern cost management unceasing enhancement.In brief, must adapt the market economy big environment, theente- rprise must improve the cost finding method, provides the moreaccurate cost information, causes the enterprise to obtain morebenefits, enhances the enterprise the market competition strength.4 Cost agent ideaThe traditional cost management has only taken the visible cost agent,but has neglected the invisible cost agent. In the traditional costmanagement idea, project and so on raw material, man-power, factoryexpense is constitutes the cost the primary factor, but the productresearch development, the market development, the enterprise internalstructure adjustment and so on all does not have how many connectionswith the cost management. But in fact, some visible cost projectsoften certainly are not affect the cost the most primary factor, butsome traditional cost management has not been able to considerfactor, like enterprise scale, geographical position, productcomplexity, even likes the workshop the plan layout, goods in stockinternal transmission and enterprise's factor and so on controlsystem, can have the very tremendous influence to the product cost. These agents need the long-term accumulation to be able to form, alsoas soon as passes through forms with difficulty changes,thereforemust emphasize synthesizes the consideration from the strategy.According to the overseas research indicated before, the enterprisestarts in the production, had 85% product cost to become the restraintcost, namely some constitutive cost agent and the execution costagent, is in fact affects the enterprise cost the key aspect, but thetraditional cost management can produce the influence part, onlyaccounts for the total cost 15%.In in the high automated modern manufacture process, the directartificial cost proportion reduces day by day, only accounts for theproduction cost 5%~10%, but with the automated close correlationmachine amortization fund, the power spends and so on to need toassign includes the different product the indirect expense large scaleto increase. In this kind of situation, if still to the directartificial labor which reduced day by day now and then the directartificial wages proportion assigns the indirect expense which theseproportions unceasingly increased, could cause the product costserious distortion. Very obvious, in the modern enterprise product technology contentincrease, causes the product the production cost by no means with theproduct production quantity direct correlation, or said at least isnot only with the product quantity direct correlation. If also defersto the traditional method computation product cost, can highunderestimate the technology content product cost, but underestimatesthe high tech content product cost. The cost findingmistake causesthe enterprise to produce policy-making the mistake, this said to theenterprise, is sufficiently fatal. Thus, in take computer technologyas representative's high tech swift and violent development today, itis necessary to expand according to the strategic cost managementviewpoint the traditional sole quantity agent for a series of costsagent, through carries on the analysis to each kind of cost agent andbetween the correlation cost, changes the sole standard assignmentaccording to the cost agent multi- standards assignment, thuscorrectly assigns each item of indirect expense, correctly calculatesthe product cost. Which products can this clearly promulgate to have the effectiveprofit ability. Specially some invisible cost agents which did notconsider under the traditional cost management, like enterprise'sscale, product development, market development, enterprise internalstructure adjustment, even the workshop layout rule and so on, canhave the very tremendous influence to the product cost, should givefrom the strategy to consider.Through to the cost subjective agent research analysis, may further- inspire us in modern enterprise cost management some new mentalities,the new idea. For instance:(1) takes the cost control consciousness the enterprise culture apart. The elimination thought the cost is unable the wrong thinkingwhich reduces again, carries on the training education to theenterprise all staff, therequest enterprise all levels ofadministrative personnel and all staff fully realized is notinvestigates to the enterprise cost reduction pot- ential inexhaustibly,everybody should has the enough value to the cost management and thecontrol.(2) forms staff's democracy and independent management conscious- nessin the enterprise interior. In the daily cost management, positi- velyutilizes the psychology, the sociology, the social psychology, theo- rganization behavior study research results, diligently introduceesone kind of intrinsic restraint and the drive mechanism in the staffbehavior standards. The human basic demand level theory (AMaslow)proposed which according to the western psychologist Si Luo river,humanity's need from to is preliminarily high-level may divide into five levels: The physiol- ogical needs, the safety requirement, thepublic relations need, the res- pect need, the self-realization need.Introduces the intrinsic restraint and the drive mechanism is must paygreat attention to person's topmost story inferior demand, namelyself- development, self-realization demand. This kind of mechanismemphasis is the human nature self-encouragement, does not need anyexternal factor the restraint. The change enterprise commonly useddepends on the penalty, the reward implementation external restraintand the drive mechanism, the realization independent management, sinceone price lowest cost management way, also reduces the cost most- effective management way.In brief, in the modern enterprise cost supervisory work, should setup based on the multi- agents theory cost management idea. Not onlymust take the visible agent, should take the invisible agent. Not onlymust pay great attention to the actuation cost the objective factor,moreover must pay great attention to the actuation cost the subjectivefactor. This kind of establishment in the cost agent analysisfoundation cost management idea, often may induce to have theenterprise cost management brand-new mentality and the effectiveaction.The long-term plan economic concept influence, the enterprise only isoften paid great attention to the production cost in the costmanagement the management, neglects other aspects the cost analysisand the research, this kind of cost management idea cannot adapt themarket economy envi- ronment request by far.Under the market economyenvironment, the ente- rprise should set up the cost the systemadministration idea, regards as enterprise's cost supervisory work anitem of systems engineering, empha- sized the whole and the overallsituation, to the enterprise cost mana- gement object, the content, themethod conduct the omni-directional ana- lysis research.On the one hand, for enable the enterprise product to have theformi- dable competitive ability in the market, the cost managementcannot again limit to the product production (manufacture) theprocess, but is should extend the field of vision to front to theproduct market demand analysis,the correlation technology developmentsituation analysis, as well as product design; Extends to after tocustomer's use, the service and han- dling. According to the cost entirejourney management request, can in- volve to the product informationorigin cost, the technical cost, the rear service cost, the productioncost, the stock cost, the sales cost, as well as to cost category andso on customer's service cost, handling cost. To all these costscontent all should by strict, the careful scientific method carry onthe management, strengthens the product in market competitive ability,causes the enterprise in the intense market competition neutr- ality tothe invincible position. If carries out the value analysis in theproduct design stage, is the cost management method which one kind oftechnology and the economy unifies.On the other hand, along with the market economy development, the non-physical product commercializes day by day. Adapts with this, the costmanagement connotation also should expand from the physical produc- tcost to the non- physical product cost, like human resources cost,capital cost, service cost, property right cost, environment cost, andso on.Exterior furthermore, under the market economy condition, the bus- inessmanagement center of gravity changes by the enterprise interior, changes the heavy management decision-making management by the heavyproduction management, the research analyzes each kind ofpolicy-making cost also to become the enterprise cost management avery important content, like the correlation cost, the differencecost, the opportunity cost, the marginal cost, will pay in cash thecost, the reset cost, may avoid the cost, may hand over extends thecost, the future cost, and so on. In the modern enterprise costmanagement, takes and strengthens falls the domain to these managementdecision-making costs the research analysis, may avoid thepolicy-making fault the heavy loss which brings to the enterprise, makes the most superior policy-making, the gain best economicefficiency for the guarantee enterprise provides the foundation. 5ConclusionThe modern cost management, first must set up the cost management thebenefit idea, and strengthens the cost management using the multi- agents theory the analysis and the research, vigorously strengthensthe enterprise cost the system administration, establishes modernizedthe cost management pattern, thus solves the enterprise the questionwhich exists in the cost management. This article through the moderncost mana- gement several major characteristics, again makes the moderncost manag- ement and the traditional management compares, manifests themodern bus- iness management in the comparison the importance, shouldobtain the ent- erprise the value.。

{物流管理}物流专业英语中英文

{物流管理}物流专业英语中英文

(物流管理)物流专业英语中英文⏹Highlightstheprinciplesofcompetitivestrategyandthepursuitofdifferentiationthroughthedevelopmentofproductivityandvalueadvantage.⏹强调竞争策略的原则,说明应通过发展生产力和价值优势来追求产品差异化。

The definition of Logistics management(物流管理定义)⏹Logisticsistheprocessofstrategicallymanagingtheprocurement,movementandstorageofmaterials,partsandfinishedinventory(andtherelatedinform ationflows)throughtheorganizationanditsmarketingchannelsinsuchaway thatcurrentandfutureprofitabilityaremaximizedthroughthecost-effective fulfillmentoforders.物流是壹个过程,它对企业及其所有营销渠道,从战略的角度管理原材料、零部件和最终库存品(包括关联信息流)的采购、流通和存储,以低成本完成订单,从而实现当前和未来的收益最大化What’s the basic successful factors in the marketplace? (成功三要素)⏹itisthe“ThreeC’S”:⏹TheCompany⏹It’sCustomers⏹It’sCompetitorsWhat’s the source of competitive advantage?(竞争优势)Thesourceofcompetitiveadvantageisfoundfirstlyintheabilityoftheorganizationt odifferentiateitself,intheeyesofthecustomers,fromitscompetitionandsecondlybyoperatingatalowercostandhenceatgreaterprofit.竞争优势首先源于企业标新立异的能力,企业只有自身和众不同,才能于客户眼中脱颖而出;其次,竞争优势源于比竞争对手更低的运营成本及因此获得的高利润。

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Why do Internet commerce firms incorporate logistics service providers in their distribution channels?: The role of transaction costs and network strengthAbstractThe Internet has redefined information-sharing boundaries in distribution channels and opened new avenues for managing logistics services. In the process, firms have started to incorporate new service providers in their commercial interactions with customers over the Internet. This paper studies conceptually and empirically why Internet commerce firms (ICFs) have established relationships with these providers. Focusing on logistics services in outbound distribution channels, we rely on transaction cost theory to reveal that low levels of asset specificity and uncertainty drive Internet commerce firms to establish these relationships. Moreover, we apply strategic network theory to show that Internet commerce firms seek these providers because they offer access to relationship networks that bundle many complementary logistics services. In addition, logistics service providers make these services available across new and existing relationships between the Internet commerce firms, their customers, and their vendors.1. IntroductionThe growth of electronic commerce has driven Internet commerce firms (ICFs) –retailers and other organizations that market products over the Web – to increasingly share market demand data with other firms so as to enrich the order fulfillment services they offer to customers (Frohlich and Westbrook, 2002). Along these efforts, ICFs have started seeking logistics service providers to tap into resources and skills that could improve their fulfillment capabilities (Dutta and Segev, 1999).These logistics service providers are not simply variants of transportation companies, and as such, they are not to be confused with what are known nowadays as third party logistics (3PL) firms. They offer logistics services, of course, but they could also enable ICFs to leverage other distribution parties’ logistical resources and skills in order to fulfill their customer orders moreeffectively. They may use their assets to take care of product returns, for instance, or work with established carriers on ―last-mile‖ deliveries. Or their value may be primarily in managing order information shared among distribution parties—e.g., centralizing inventory data, especially when products are being shipped directly from upstream echelons in the distribution channel. Logistics service providers such as Parcel Direct, for instance, participate in this kind of activity to ultimately assist ICFs in consolidating orders for drop-shipping to their customers.Past research has identified the relationships with these logistics service providers in offline settings and has positioned them within logistics triads (Larson and Gammelgaard, 2001) and extended-enterprise logistics systems (Stock et al., 2000). Yet, what is ground-breaking about these relationships for an ICF is that they are driven by their potential to (1) generate low transaction costs, (2) bundle complementary logistics services, and (3) expand the availability of those services across customers, vendors, and ―last-mile‖ delivery companies, such as UPS (Amit and Zott, 2001).The goal of this study is to conceptualize and empirically assess how these drivers shape ICF management's decisions to develop mechanisms to form and manage dyadic exchanges between their firms and focal organizations offering logistics services in outbound distribution channels. Prior literature has used the term ―governance‖ to define these me chanisms (Barney, 1999, p. 138) and has delineated governance decisions through which a firm can infuse order in exchanges with a focal provider where potential conflicts threaten to undo or upset opportunities to realize economic gains (Williamson, 1999, p. 1090). These decisions center on the extent to which firms rely on a particular governance mode for a service. Since our research context focuses on outbound distribution channels, we define such reliance as the proportion of Internet orders for which a governance mode is used for a service supporting the fulfillment of those orders. This definition is consistent with that used by John and Weitz (1988) for distribution in an offline setting.Our conceptualization and empirical assessment are unique because they recognize that governance in an exchange between an ICF and a focal logistics service provider is embedded within a networked structure that also comprises a broader collection of relational links amongother distribution-channel members (Chen and Paulraj, 2004 and Jones et al., 1997). In this context, our research is primarily concerned with ICFs’ reliance on networked governance structures. These structures have been defined as economic forms of organization that are built on reciprocal exchange patterns, enabling firms (in this case, ICFs) to obtain resources and services through dyadic relationships with other organizations (i.e., focal logistics service providers), as well as through broader relational links where these relationships exist ( Powell, 1990 and Gulati, 1998).To fulfill the goal of this study, Section 2 positions our research in the strategic- and operations-management literatures. Also, it develops the theoretical foundation and hypotheses that articulate a decision-making framework for ICF reliance on networked governance structures for logistics services. Section 3 discusses methodological issues pertaining to the data collection and the operationalization of the constructs developed as part of the theoretical framework presented in Section 2. We analyze the empirical results in Section 4. Finally, we conclude in Section 5 with a presentation of findings, academic and practical contributions, and future research opportunities stemming from our study.2. Theoretical frameworkBecause networked governance structures are based on linkages among interdependent firms (Powell, 1990), they constitute an alternate form of exchange (Spulber, 1996) that expands two traditional forms: perfectly competitive markets and vertically integrated hierarchies (Williamson, 1975). Theoretically, decisions to adopt such exchanges rest on costs potentially incurred by ICFs when they establish market-based linkages with focal providers to manage – i.e., plan, organize, operate, and control – logistics services (Madhok, 2002). However, these decisions are also linked to scale, skills, and resources that ICFs may obtain in broader networks of services and entities accessible through their relationships with focal providers (Doz and Hamel, 1998 and Gulati, 1998).Consequently, our assessment of these decisions integrates two distinct theoretical perspectives: transaction cost theory and strategic network theory. Transaction cost theory helps us understandhow efforts and risks in establishing links with focal logistics service providers are related to expenditures that impact ICFs’ reliance on these specialists. Through strategic network theory, and in accordance with its definition, we can establish how the access offered by focal logistics service providers to netw orked governance structures shapes ICFs’ relationships with the providers (Granovetter, 1973).This integration adds to extant literature that has independently relied on transaction cost and strategic network theories to conceptualize similar phenomena at a strategic level (e.g., Eccles, 1981, Katz and Shapiro, 1985, Granovetter, 1992 and Jones et al., 1997). The integration builds on work by Amit and Zott (2001), who used exploratory case studies to apply these theories to an Internet setting and concluded that neither of these theories can fully explain by itself value creation across different governance structures present in Internet business models. Therefore, Amit and Zott (2001) posit that transaction cost and strategic network theories complement each other in explaining the emergence of governance structures in Internet settings.Individually, transaction cost theory focuses on an exchange between two parties (e.g., an ICF and a focal logistics service provider) as a discrete event that is valuable by itself, as it reflects the choice of the most efficient governance form and hence contributes to lower the exchange costs incurred by one of the parties, i.e., the ICF. Strategic network theory complements transaction cost theory because it considers the individual dyadic exchange collectively with other relational links that may accompany that exchange (Amit and Zott, 2001). This does not mean, however, that strategic network theory would become the dominant research view, thus rendering transaction cost theory irrelevant. By articulating a framework necessary to define the choice regarding the most efficient governance form in the exchange between an ICF and its focal provider, transaction cost theory would actually pave the way for strategic network theory to define whether resources and services available through other links surrounding the ICF–provider exchange would confirm or modify that choice (Amit and Zott, 2001).Within operations management, our assessment of these theories answers calls by researchers to offer a better understanding of (1) decision-making mechanisms behind the development of relationships between firms (Mabert and Venkataramanan, 1998) and (2) managerial decisionsconcerning logistics operations in inter-firm relationships (Grover and Malhotra, 2003). As a result, our research contributes to the operations-management literature because it offers a more detailed understanding as to why firms, in this case ICFs, utilize alternative structures to incorporate solution specialists, in general, and logistics service providers, in particular, into their distribution channels.Moreover, in studying decisions about the management of inter-firm exchanges, our research conceptualization follows that introduced by Choi et al. (2001) and Choi and Hong (2002), who advocated that operational decisions around inter-organizational exchanges be positioned within larger networks of firms. However, by focusing on logistics services necessary to carry out the fulfillment of customer orders, we extend those conceptualizations from a manufacturing context to a service setting. This allows us to study not only cost considerations, but also value-adding parameters in decisions to incorporate networked governance structures to connect with other distribution-channel members.Our assessment of decisions by ICF management to form networked governance structures also contributes to literature in service operations management. With the advent of Internet commerce, experts predicted that greater opportunities for information interaction between ICFs and other distribution-channel members would lead to greater efficiency in the performance of distribution-channel services (Benjamin and Wigand, 1995). In theory, this efficiency would inevitably compel ICFs to lower their prices to compete with other organizations. Otherwise, ICFs would likely succumb to price-aggressive competitors who would be able to offer these same services to customers at relatively lower costs (Giaglis et al., 2002).In fact, Dell Computers and other ICFs have succeeded at increasing the efficiency of their distribution channels by offering wide product variety at low prices. However, evidence suggests that other ICFs have chosen not to rely exclusively on low prices to compete and instead have obtained price premiums by offering services with the support of providers in areas such as logistics (Maltz et al., 2004). After all, through logistics services, providers can add value to Internet transactions by allowing customers to obtain exact product specifications that match their needs (Boyer et al., 2002). Moreover, Internet customer satisfaction (Thirumalai and Sinha, 2005),loyalty (Heim and Sinha, 2001), and, thus, willingness to ultimately pay price premiums (Rabinovich and Bailey, 2004) are likely to be related to the availability of those services.中文翻译为什么网络电子商务公司将其分销渠道中的物流服务归于交易成本的作用和网络的力量摘要:互联网重新定义了信息共享边界的分销渠道和物流管理服务开辟了新的途径。

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