中国物流现状和物流成本控制外文文献翻译
我国物流成本现状分析摘要范文外文
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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。
研究物流业及中国物流技术外文参考文献原文及译文（可编辑）
研究物流业及中国物流技术外文参考文献原文及译文物流市场调研外文参考文献原文及译文综合报告题目 __ 研究物流业及中国物流技术_____二级学院专业班级学号学生姓名电话号码时间 2012-04-5原文:Studies on Logistics and Logistics Technology of ChinaLuo YixinDepartment of Industry and Commerce Management, Human College of Finance and Economics, Human Chansha 410205Received 15 July 2004AbstractFor further pushing ahead with the development of China’s logistics industry,the author,based on the status quo of China's logistics industry,alfirms the achievements made in the development course of the industry of China.By studying various respects of the industry including the understanding of logistics,standards of technical terms,logistics technologies and management,the author analyzes the major problems existence in China’s current logistics industry and puts forward the rationalization proposal.Key words:logistics;development;problem;measure1? PrefaceModem logistics industry is currently one of the most popular trades. Since China introduced the concept of logistics from abroad in early 1980s,logistics industry has been developed rapidly.At present,our country already has quite a lot of logistics parks and centers,develops a series of modem logistics technologies and obtains a large number of innovation accomplishments bearing self-determination intelectual property rights. Among those are typical ones such as the development of integration logistics management system with self-determination intelectual property rights LOG + +/SMCS in 2003.The real?time connection with famous ERP system SAPR/3has been realized,the system radically changes the unicity and low integrity level of China’s traditional logistics and thus symbolizes that domestic logistics software has been in line with international noFIns for modern logistics management system.Another example is the new structural?type quick stacker that has the operation speed of0?150 m/rain.1ifting speed of 0?40 m/min and forking speed of 0 ? 20/40 m/rain, bearing self-determination intellectual property rights developed in the same ser ranging technology is applied to the system in horizontal direction.resulting that the distance?measuring error is ± 1 mm within 500 meters and positioning accuracy is ±3 mm.For the vertical direction.due to the appli cation ofrotary encoder plus tooth?be technique, positioning accuracy reaches ± 3 mm. In this way. the system successfully integrates a variety of new?type detecting technologies involving laser location, rotary encoder and toth?belt eranging. integration has been utilized for positioning and then radically altered traditional positioning method .Besides, the adoption of redundancy and trouble shooting technique dramatically increases the system's efficiency and reliability.The adoption of over ten new techs consisting of new?type forking structure and loading platform with dimension detector and bar code sensor has promoted the technical advancement of key equipments used in logistics industry as well as greatly narrowed the gap between China and international advanced countries in terms okey equipments. In 2003。
物流 外文翻译 外文文献 英文文献 中国快递行业研究报告
2011年中国快递行业研究报告——China Express Delivery Industry Report, 2011 Enterprise wide USD $ 3300 Release Date Dec.2011AbstractIn July, 2011, in the “Twelfth Five-Year (2011-2015)” plan on the development of postal industry issued by State Post Bureau of the Peo ple’s Republic of China, the following “twelfth five-year” development indicators were put forward for the express delivery industry: the network coverage of key express delivery enterprises came up to 98% in municipalities and provincial capitals, and over 90% in provincially administered municipalities; and the key express delivery enterprises realized the 72-hour inter-provincial capital and inter-key city express delivery rate of more than 90%, express delay rate of lower than 0.8%, damage rate of lower than 0.01%, and loss rate of lower than 0.005%.The express delivery business of China has witnessed rapid growth in 2011. Up to the end of September of 2011, Chinese express delivery companies (with annual sales of over RMB5 million) had made 2.52 billion deliveries, up 53.3% year-on-year, and harvested RMB53.14 billion, a 28.9% YoY rise, of which Chinese inner-city express business revenue was RMB4.67 billion, with the year-on-year increase of 58.1%; the cross regional express business revenue rose 37% year-on-year to RMB30.73 billion; and the international and Hong Kong, Macao and Taiwan business revenue was RMB13.57 billion, a slight rise of 4.9% from the same period of last year.From January to September of 2011, 1.125 billion deliveries were made in Guangdong, Zhejiang and Shanghai, accounting for 44.64% of the national business volume, and achieved RMB25.697 billion with a 48.36% share of the total business revenue in China.‘Research report on the express delivery industry in China’ mainly covers the followings:The twelfth five-year plan of national express delivery industry and the twelfth five-year plan of express delivery industry in key provinces and cities;Development status, business classification,λ market structure, price and competition structure of the express delivery industry in China;Analysis on the express delivery industry in importantλprovinces and cities in Guangdong, Shanghai, Beijing and Jiangsu etc.Performance of UPS, FedEx, DHL and TNT in Chinese express deliveryλ market.Development history, corporate operation, SWOT analysis and marketλstrategy of 15 local express delivery enterprises (including EMS, China Sinotrans Group, China Railway Express, Air Express, SF Express, STO Express, ZJS Express, YTO Express, Yunda Express, ZTO Express, etc.)EMS：The revenue of China Post Group footed up to RMB189.9 billion in 2010, presenting an AAGR of 18.5% during the 11th Five-Year Plan (2006-2010); wherein, the proceeds of express business saw an average growth rate of 19.2%. Currently, EMS possesses 16 cargo aircrafts, 40 national airlines, 2 international airlines, more than 20 thousand transportation vehicles, 8 collecting and distributing centers and 31 provincial distribution centers.SF Express: its operating revenue has maintained high-speed growth since 2003, with an AAGR of over 40%; and the figure in 2010 registered RMB12 billion. In August, 2011, SF Express increased RMB400 million to reshuffle stock rights of SF Airlines whose air fleet covers two Boeing 757-200 All-Cargo Aircrafts and three Boeing 737-300 Aircrafts at present.ZJS Express: its operating performance has saw a comparatively slow rise since 2004, and it made negative growth affected by economic crisis during 2008-2009. However, the operating revenue of the company hit around RMB2 billion in 2010, soaring 66.7% from a year earlier and setting a new high record.In next a few years, e-commerce will further drive the steady and rapid growth of the express delivery industry, and the operating costs will rise ever and spur the price hike of express delivery. As the market expands, for considerable benefit, a growing number of companies in the express delivery sector will be merged and reorganized, and the businesses of express delivery firms will be increasingly differentiated.2011年中国快递行业研究报告——中国快递行业研究报告，2011企业广泛$ 3300美元的发行日期dec.2011摘要在七月，2011，在“第十二个五年（年）”计划对邮政产业发展的国家邮政局发行的中国人民共和国，以下“第十二五”发展指标提出了快递行业：网络覆盖的关键快递企业走到98%直辖市、省会城市，和90%多个省直管市；和关键快递企业实现72小时省际资本和inter-key快递率超过90%，表示延迟率低于0.8%，破损率低于0.01%，损失率低于0.005%。
成本控制外文文献(Cost control, foreign literature)
成本控制外文文献（Cost control, foreignliterature）成本控制外文文献(Cost control, foreign literature) 坎贝尔博士，坎贝尔，CPA杂志，在内部控制中增加了重要的价值在社会主义市场经济条件下，为企业生产经营取得良好的经济效益为目的，不断提高企业整体素质，在追求良好的经济效益的过程中，加强成本管理和控制，不断降低产品成本是一个重要的方法和手段。
那么，中小企业如何降低产品成本呢,从以下几个方面:1，近年来，原材料价格上涨，能源价格上涨的成本有很大的影响。
如何在存在这些不利因素的情况下降低成本，提高效率,企业必须树立技术改造观念，是通过技术改造降低成本的重要途径，采用新技术、新工艺、新材料，提高产品技术含量，为降低生产成本铺平了道路。
一是特别注重技术改造，积极采用新技术、新工艺，节能降耗，从根本上减少原材料的消耗，产品达到质量目标的同时，确保实现成本控制目标;二是技术改造项目建设的实施应要注意降低项目建设成本，注意到用较少的投资更多的回报。
2，深化企业改革，不断激发劳动者的劳动热情，提高职工素质，建立适应市场经济的高效运行机制，也是降低成本的重要环节。
作为企业效率的重要工作，每一个企业都要深化改革。
首先，改革人事制度，打破界限的干部职工，体现“，主管，工作好”的用人原则，整合招聘和人事制度聘任制，优化劳动组合和竞争，优胜劣汰，做“全能，前来认领”，所以为调动员工的积极性，提高劳动生产率，责任感和危机感，增强企业员工的工作意识，动员全体干部职工为作者的工作效率。
3，然而，产品的质量和产品的成本有着非常密切的关系。
在竞争条件下竞争激烈，谁的产品质量好，谁有竞争力，产品有市场，不会占用太多的钱;高质量、不合格项或更少的产品，可以直接降低生产成本;产品质量高，可以根据质量方针，在更高的价格出售，在销售收入中的比重相对降低成本;高质量的产品，才能赢得更多的客户，增加销售，降低销售成本;产品质量高，实际上也节省了能源和原材料;产品质量高，可节省人工和管理费用，这肯定会降低成本。
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。
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。
(完整word版)物流外文文献翻译
外文文献原稿和译文原稿Logistics from the English word "logistics", the original intent of the military logistics support, in the second side after World War II has been widely used in the economic field. Logistics Management Association of the United States is defined as the logistics, "Logistics is to meet the needs of consumers of raw materials, intermediate products, final products and related information to the consumer from the beginning to the effective flow and storage, implementation and control of the process of . "Logistics consists of four key components: the real flow, real storage, and management to coordinate the flow of information. The primary function of logistics is to create time and space effectiveness of the effectiveness of the main ways to overcome the space through the storage distance.Third-party logistics in the logistics channel services provided by brokers, middlemen in the form of the contract within a certain period of time required to provide logistics services in whole or in part. Is a third-party logistics companies for the external customer management, control and operation of the provision of logistics services company.According to statistics, currently used in Europe the proportion of third-party logistics services for 76 percent, the United States is about 58%, and the demand is still growing; 24 percent in Europe and the United States 33% of non-third-party logistics service users are actively considering the use of third-party logistics services. As a third-party logistics to improve the speed of material flow, warehousing costs and financial savings in the cost effective means of passers-by, has become increasingly attracted great attention.First, the advantages of using a third-party logisticsThe use of third-party logistics enterprises can yield many benefits, mainly reflected in: 1, focus on core businessManufacturers can use a third-party logistics companies to achieve optimal distribution of resources, limited human and financial resources to concentrate on their coreenergy, to focus on the development of basic skills, develop new products in the world competition, and enhance the core competitiveness of enterprises.2, cost-savingProfessional use of third-party logistics providers, the professional advantages of mass production and cost advantages, by providing the link capacity utilization to achieve cost savings, so that enterprises can benefit from the separation of the cost structure. Manufacturing enterprises with the expansion of marketing services to participate in any degree of depth, would give rise to a substantial increase in costs, only the use of professional services provided by public services, in order to minimize additional losses. University of Tennessee in accordance with the United States, United Kingdom and the United States EXEL company EMST & YOUNG consulting firm co-organized a survey: a lot of cargo that enable them to use third-party logistics logistics costs declined by an average of 1.18 percent, the average flow of goods from 7.1 days to 3.9 days, stock 8.2% lower.3, reduction of inventoryThird-party logistics service providers with well-planned logistics and timely delivery means, to minimize inventory, improve cash flow of the enterprise to achieve cost advantages.4, enhance the corporate imageThird-party logistics service providers and customers is a strategic partnership, the use of third-party logistics provider of comprehensive facilities and trained staff on the whole supply chain to achieve complete control, reducing the complexity of logistics, through their own networks to help improve customer service, not only to establish their own brand image, but also customers in the competition.Second, The purpose of the implementation of logistics management The purpose of the implementation of logistics management is to the lowest possible total cost of conditions to achieve the established level of customer service, or service advantages and seek cost advantages of a dynamic equilibrium, and thus create competitive enterprises in the strategic advantage. According to this goal, logistics management to solve the basic problem, simply put, is to the right products to fit the number and the right price atthe right time and suitable sites available to customers.Logistics management systems that use methods to solve the problem. Modern Logistics normally be considered by the transport, storage, packaging, handling, processing in circulation, distribution and information constitute part of all. All have their own part of the original functions, interests and concepts. System approach is the use of modern management methods and modern technology so that all aspects of information sharing in general, all the links as an integrated system for organization and management, so that the system can be as low as possible under the conditions of the total cost, provided there Competitive advantage of customer service. Systems approach that the system is not the effectiveness of their various local links-effective simple sum. System means that, there's a certain aspects of the problem and want to all of the factors affecting the analysis and evaluation. From this idea of the logistics system is not simply the pursuit of their own in various areas of the lowest cost, because the logistics of the link between the benefits of mutual influence, the tendency of mutual constraints, there is the turn of the relationship between vulnerability. For example, too much emphasis on packaging materials savings, it could cause damage because of their easy to transport and handling costs increased. Therefore, the systems approach stresses the need to carry out the total cost analysis, and to avoid the second best effect and weigh the cost of the analysis, so as to achieve the lowest cost, while meeting the established level of customer se rvice purposes.Third, China's enterprises in the use of third-party logistics problems in While third-party logistics company has many advantages, but not many enterprises will be more outsourcing of the logistics business, the reasons boil down to:1, resistance to changeMany companies do not want the way through the logistics outsourcing efforts to change the current mode. In particular, some state-owned enterprises, we reflow will also mean that the dismissal of outsourcing a large number of employees, which the managers of state-owned enterprises would mean a very great risk.2, lack of awarenessFor third-party logistics enterprise's generally low level of awareness, lack of awareness of enterprise supply chain management in the enterprise of the great role in thecompetition.3, fear of losing controlAs a result of the implementation of supply chain companies in enhancing the competitiveness of the important role that many companies would rather have a small but complete logistics department and they do not prefer these functions will be handed over to others, the main reasons it is worried that if they lose the internal logistics capabilities, customers will be exchanges and over-reliance on other third-party logistics companies. 4, the logistics outsourcing has its own complexitySupply chain logistics business and companies are usually other services, such as finance, marketing or production of integrated logistics outsourcing itself with complexity. On a number of practical business, including the integration of transport and storage may lead to organizational, administrative and implementation problems. In addition, the company's internal information system integration features, making the logistics business to a third party logistics companies have become very difficult to operate.5, to measure the effect of logistics outsourcing by many factorsAccurately measure the cost of information technology, logistics and human resources more difficult. It is difficult to determine the logistics outsourcing companies in the end be able to bring the cost of how many potential good things. In addition, all the uniqueness of the company's business and corporate supply chain operational capability, is usually not considered to be internal to the external public information, it is difficult to accurately compare the inter-company supply chain operational capability.Although some manufacturers have been aware of the use of third-party logistics companies can bring a lot of good things, but in practical applications are often divided into several steps, at the same time choose a number of logistics service providers as partners in order to avoid the business by a logistics service providers brought about by dependence. Fourth, China's third-party logistics companies in the development of the problems encounteredA successful logistics company, the operator must have a larger scale, the establishment of effective regional coverage area, with a strong command and control center with the high standard of integrated technical, financial resources and business strategy.China's third-party logistics companies in the development of the problems encountered can be summarized as follows:1, operating modelAt present, most of the world's largest logistics companies take the head office and branch system, centralized headquarters-style logistics operation to take to the implementation of vertical business management. The establishment of a modern logistics enterprise must have a strong, flexible command and control center to control the entire logistics operations and coordination. Real must be a modern logistics center, a profit center, business organizations, the framework, the institutional form of every match with a center. China's logistics enterprises in the operating mode of the problems of foreign logistics enterprises in the management model should be from the domestic logistics enterprises.2, the lack of storage or transport capacityThe primary function of logistics is to create time and space utility theft. For now China's third-party logistics enterprises, some companies focus on storage, lack of transport capacity; other companies is a lot of transport vehicles and warehouses throughout the country little by renting warehouses to complete the community's commitment to customers. 3, network problemsThere are a few large companies have the logistics of the entire vehicle cargo storage network or networks, but the network coverage area is not perfect. Customers in the choice of logistics partner, are very concerned about network coverage and network of regional branches of the density problem. The building of the network should be of great importance to logistics enterprises.4, information technologyThe world's largest logistics enterprises have "three-class network", that is, orders for information flow, resources, global supply chain network, the global Resource Network users and computer information network. With the management of advanced computer technology, these customers are also the logistics of the production of high value-added products business, the domestic logistics enterprises must increase investment in information systems can change their market position.Concentration and integration is the third-party logistics trends in the development ofenterprises. The reasons are: firstly, the company intends to major aspects of supply chain outsourcing to the lowest possible number of several logistics companies; the second, the establishment of an efficient global third party logistics inputs required for increasing the capital; the third Many third-party logistics providers through mergers and joint approaches to expand its service capabilities.译文物流已广泛应用于经济领域中的英文单词“物流”，军事后勤保障的原意，在二战结束后的第二面。
物流成本外文文献
物流成本外文文献Title: Literature Review on Logistics CostsIntroduction:Logistics costs play a critical role in the overall performance and competitiveness of businesses. Efficient management of logistics costs is essential for achieving operational excellence and maximizing profitability. This literature review aims to provide an overview of existing studies on logistics costs and explore potential strategies for cost reduction and optimization.1. Definition and Components of Logistics Costs:Logistics costs encompass a wide range of expenses involved in the movement, storage, and handling of goods. These costs can be categorized into several components, including transportation costs, inventory carrying costs, warehousing costs, order processing costs, and packaging costs. Understanding the different components of logistics costs is crucial for identifying areas with potential for cost reduction.2. Factors Affecting Logistics Costs:Numerous factors influence logistics costs, including distance, transportation mode, shipment size, delivery time,product value, and market demand. Furthermore, external factors such as fuel prices, labor costs, regulatory requirements, and infrastructure quality also impact logistics costs. Studying these factors can help businesses develop effective strategies to minimize expenses and enhance overall operational efficiency.3. Strategies for Cost Reduction:Several strategies have been proposed to reduce logistics costs effectively. These include optimizing transportation routes, consolidating shipments, adopting lean inventory management techniques, improving warehouse layout and operations, outsourcing non-core logistics activities, and implementing advanced technologies such as automation and data analytics. By incorporating these strategies, companies can achieve significant cost savings and improve customer service levels.4. Importance of Collaboration and Integration:Collaboration among supply chain partners, including suppliers, manufacturers, distributors, and retailers, is essential for optimizing logistics costs. By sharing information, coordinating activities, and aligning goals, supply chain partners can eliminate redundant processes,reduce transportation costs, and improve overall supply chain efficiency. Integration of logistics functions with other business processes, such as procurement, production, and sales, also leads to cost savings and improved customer satisfaction.5. Performance Measurement and Benchmarking:Accurate measurement and benchmarking of logistics costs are crucial for monitoring performance and identifying areas for improvement. Key performance indicators (KPIs) such as cost per unit, order cycle time, on-time delivery, and inventory turnover provide valuable insights into cost-effectiveness and operational efficiency. Comparing these metrics with industry benchmarks helps companies identify performance gaps and implement appropriate measures to achieve cost reduction goals.Conclusion:Effective management of logistics costs is essential for businesses to remain competitive in today's dynamic marketplace. By understanding the components and factors influencing logistics costs and adopting appropriate strategies, companies can achieve cost reduction, enhance operational efficiency, and improve customer satisfaction. Continuous measurement and benchmarking of logistics costs arecrucial for monitoring performance and identifying opportunities for further optimization.。
关于物流现状的英语作文
关于物流现状的英语作文英文回答：Logistics, a critical component of the global supply chain, has undergone significant transformations in recent years, driven by technological advancements, globalization, and shifting consumer expectations. The logistics industry continues to evolve to meet the demands of a fast-paced and increasingly interconnected world.Technological Advancements:The integration of technology has revolutionized logistics operations. Real-time tracking, data analytics, and the Internet of Things (IoT) have enhanced visibility, efficiency, and optimization throughout the supply chain. Automated systems in warehousing and distribution have reduced labor costs, improved accuracy, and increased storage capacity.Globalization:Globalization has expanded the reach of businesses and consumers, creating a complex network of international trade. Logistics providers have responded by developing global distribution networks, multimodal transportation options, and customs clearance expertise to facilitate seamless cross-border shipments.Changing Consumer Expectations:Consumer expectations have shifted towards faster delivery times, customized products, and environmentally sustainable practices. Logistics companies have adapted their services to meet these demands by offering express delivery options, personalization services, and initiatives to reduce carbon footprint.E-commerce:The growth of e-commerce has significantly impacted logistics. The volume of small parcel shipments has surged,requiring logistics providers to develop efficient and cost-effective last-mile delivery solutions, including same-day or next-day delivery options.Sustainability:Sustainability has become a key consideration in logistics. Companies are adopting greener technologies, such as electric vehicles, fuel-efficient aircraft, and renewable energy sources. Logistics providers are also working to reduce packaging waste and optimize routes to minimize carbon emissions.Key Challenges:Despite the advancements, the logistics industry faces several challenges, including:Labor shortages in key regions。
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。
物流管理专业外文翻译外文文献英文文献
物流管理专业外文翻译外文文献英文文献附录英文资料原文:From the perspective of modern logistics systems, storage is an important part of logistics is the logistics system, distribution center, hoping for effective logistics warehouse here, scientific management and control, so that the logistics system more smoothly, more reasonable to run. In this paper, the importance of starting from the warehouse, combining theory and practice, through an enterprise storage andlogistics activities in the "space" and "cargo space" to analyze how the activities in the warehouse through the "space" and "cargo space "management to improve storage efficiency, reduce storage costs.Case Background: Photoelectric Technology Co., Ltd. of a storage management. A Photoelectric Technology Co., Ltd. located in Guangdong Huizhou Jinyuan Industrial Zone, which was established in 1998, is a professional lighting devices and electrical equipment manufacturers, it is the industry's leading enterprises. With excellent product quality, excellent service, the access to the customer's extensive approval and praise. In order to adapt to the new form of strategic development needs, the Company's existing network of integrated customer relationship, across the country set up the 35 operations centers, improve the company's supply chain, logistics, warehousing and distribution systems and customer service system. The company is headquartered Total finishedgoods warehouse 3, namely a set of finished products warehouse, finished products and finished second group of three storage warehouses. They are based on different types of products in different product sub-warehouses: one product a warehouse on the first floor is to facilitate the shipment into, so it is relatively types of goods stored there are more point, such as lamp, lamp panel and so on. And all of the export goods are stored in a group. Finished second group is mainly warehouse track lights, metal halide lamp, T4 lamp, T5 lamp and light. The company's several light sources are stored in the warehouse two groups finished. Three major stored product warehouse specific grid lamps, ceiling lamps, track lights, and some other companies products.1 An analysis of warehouse storage spaceWarehouse storage system's main elements include storage space, goods, personnel and equipment and other factors. Storage is the storage of the core functions and key links, storage area plan is reasonable or not directly affect the operational efficiency of warehouse and storage capacity. Therefore, the effective use of storage space as warehouse management is one important factor of good or bad. The company'sproducts sell well. Frequency of a large warehouse storage, goods flow also great. The company's warehouse space layout is stored on theshelves of goods, three-dimensional space utilization is not high, sohe's warehouse is not very high degree of mechanization, storage, only forklifts, including hand trucks and electric forklift. Warehouse operation methods, generally with a forklift, rarely manpower for thereceipt of goods, which are materials used to send and receive cards, every time shipping and receiving cards will be done in the send and receive registration materials, so we usually check very convenient goods such as some of the follow-up results from the present work seems to still relatively high efficiency, operation is quite easy. So the whole way of operating the company's warehouse is quite reasonable. The warehouse usually because the storage space is often not enough and the goods stored in the work space position. Particularly in the sales season, the warehouse storage products especially crowded, working up inside people feel a little depressedfeeling. So not very reasonable storage operating environment. The warehouse, data storage costs a statistical look fairly reasonable, because it costs very little equipment, fixed storage cost is not very high, while the storage cost is the cost of the class structure, so storage costs are therefore not very high.Storage warehouse for storage of goods that is as functional space.Storage space = potential use of physical space + space + space + operations useless space. Physical space, which means the goods were in fact occupied the space. The company's warehouse, its physical space accounted for 75% of the warehouse; the potential use of space accounted for 10%; work space and accounts for about 10% as the company's warehouse mechanization is not high, so a small point of space does not work What effect, its security is also essential to meet the requirements intermittent; his useless space accounted for about 5%. Onthe whole, the warehouse space utilization is high, there is a little crowded phenomenon. Analysis: the relative reduction should be the use of some physical space to increase the number of intermittent operations such as space, safety of space use. In addition, space and vertical space from the plane of view, the level of space has been put to good use, but the use of vertical space is not high, it can be considered top shelf, or high-level automatic three-dimensional shelf, to make better use of vertical space.2 rack management analysisRack management refers to the goods into warehouse, on the goods handling, how to put, place, etc. where a reasonable and effective planning and management. The disposal of goods, how to place, mainly by the strategic decision taken by the storage of goods of a specific storage location, will have to combine the principles of location assignment related to the decision. The company's warehouse storage rack management approach is used in positioning guidelines to follow. Positioning refers to each type of storage or storage of goods are fixed for each cargo space, cargo space of goods can not be interoperable. Therefore, when planning cargo space, cargo space for each volume of goods shall not be less than the possible maximum amount in the bank. However, in actual operation, the positioning of different storage conditions generally done in accordance with appropriate adjustments, it will make changes based on the actual situation. Cargo space in the warehouse management in the work by the staff of the company, combiningtheory with practice, carried out positioning, fixed-point, quantitative management principles, therefore, Ta cargo-bit capability is not Quanbu Anzhaozuida conducted in the library volume positioning, as the company's products belong to relatively large seasonal variations in the product, if the maximum amount set in the library space utilization will fall to the warehouse, so wastage of resources.- As all the libraries in the digital warehouse are stored with the principles of positioning, in accordance with the current situation of the company's warehouse, all use the principle of positioning is not very reasonable storage should be in accordance with the different characteristics of products and storage requirements, the product classification For important product, a small number of products used variety store positioning. And because almost all of the company's products feature the same features they are not mutually exclusive, this product features from the point of view is they could be put together randomly.In addition, the company's warehouse management, distribution of cargo spaces You are also a number of principles: (1) FIFO principle, Ji is the ancestor of goods, first-out library library principles, the principles generally applicable to a short life cycle of goods. (2) the principle of facing channel, referring to the goods of the mark, name the face of passageways so that theoperator can easily simple identification, it allows the retentionof goods, access to easy and efficient manner, which is to the warehouseto be fluent in the basic principles of operation. (3) weight characteristics of the principle, meaning that according to the weight of different goods to determine the level of goods in the storage location of places. In general, the weight should be kept on the ground or the lower shelf position, light goods were kept in the upper shelf location. In the case of manual handling operations carried out when the people of waist height for the custody of heavy or large items, while above the waist height of the light used to keep the goods or small items. This principle, the use of the safety and shelf manual handling operations have great significance. According to this principle, the company's warehouse stocking on the use of the fruit picking type. In this way, the storage requirements of the company's present situation is very reasonable, but also for staff is also very convenient.In the specific cargo space management process, we can see that the above description: they still use more modern management methods and principles. These methods and principles. For most of the moretraditional business management for storage or a more scientific and reasonable. Of course, in the management of the process there will be issues, such as operation in practice, some operators do not pay attention, not careful, careless also makes some of the principles of our implementation is not good enough. In the company's product sales, and warehouse management appears cargo space confusion, some products will be stored in the operating channel and the secure channel, so that is not conducive to our operations, warehouse operations particularlyaffect the safety of personnel, there are security risks. Because these problems often are especially prominent when the season, so these problems, the author suggested that some of the goods stored in the open yard, but the time to do well in the storage protection. 3 proposed ABC Classified Management ApplicationsTo conduct an effective inventory management and control, we mustfirst sort of inventory, only then can we better manage the goods and control. Therefore, I analyzed that in the original storage facilities under the same conditions, using ABC classification of goods for the implementation and management. This can effectively use the original storage space and cargo space. Through the analysis of goods to identify the primary and secondary, classification queue. According to Barrett curve reveals the "critical few and minor majority" rule should be applied in the management. Therefore, in accordance with product value, sales, shortage cost, or order in advance of other indicators toclassify the product. A class of products which are the highest value of inventory, general inventory of its total inventory of 15%, while the value of it is accounted for 70% ~ 80%; B products are middle of the stock value of these species 30% of the total inventory value of the total value of 15% to 25%; while the C class product is the value of the bottom of the inventory, its value is only 5% of the total value, but it accounts for the total inventory stocks 55%. Storage can be classified by goods and different products for each type of different management strategies developed to implement different control measures. In themanagement process, the products for A to require warehousing products are all everyday to inspect and inventory, the operation should be careful, can significantly embodiment up such products other products Butong between, were the focus of management; on B products, managed by sub-key can be 2 to 3 days to inspect and inventory. At the same time,do not neglect the management of products on the C, C products every week to conduct an inspection and inventory.We know from the analysis, storage operations, "space", "cargo space" and its scientific and rational management is an important partof warehouse management, warehousing costs alsoaffect the cost of important factors. Through practical examples of some of the storagemanagement problem analysis and research, through analysis and study of these issues, so wehave deeper storage management to understand, storage has its own management principles, weshould abide by and seriously the implementation of these principles. When in use thecombination of theory and practice, so that our warehouse and our theory more in tune with theactual operation. Only the combination of theory and practice to our knowledge to the limits.中文译文从现代物流系统观点来看,仓储是物流的一个重要环节,是物流系统的调运中心,希望在仓储这里对物流进行有效、科学地管理与控制,使物流系统更顺畅、更合理地运行。
物流外文文献及翻译
文献出处:J.J o u r n a l o f T r a n s p o r t G e o g r a p h y,2015,152:30-34.原文TheResearchofRegionalLogisticsCompetitivenessMahpulaAAbstractAtpresent,thedevelopmentoflogisticsisthelogisticsdemandrapidincrease,th eexpandingmarketcapacity,acceleratestheconstructionoflogisticsinfrastru cture,third-partylogisticsfastgrowththetendency,thewholelogisticsindust ryisdevelopinginthedirectionoftheinformation,,withtherapidincreaseoflog isticsdemand,,theexistenceanddevelopmentofregionallogisticsisthepremise ofexistenceanddevelopmentofregionaleconomy,,iscloselyrelatedtothescalea ndthelevelofthedifferentregionaleconomicshape,sizeandindustry,determine sthelevelofregionallogistics,,adapttoreasonablelayoutofindustrialstruct ure,toreducelogisticscost,,theregionaleconomicdevelopmentisinseparablef romthedevelopmentofregionallogisticsandregionallogisticstoprovidesuppor tandguaranteeforthedevelopmentofregionaleconomy,,thedevelopmentofthereg ionallogisticshasbecometoimprovetheregionalinvestmentenvironmentandindu strydevelopmentenvironment,expandingthescopeoftheregionalinfluence,thek eytoenhancingregionalcompetitiveness.Keywords:Regionallogistics;Regionallogisticscompetitiveness;Evaluationi ndex1IntroductionTherapiddevelopmentofworldeconomyandtheprogressofmodernscienceandtechno logy,thelogisticsindustryasanemergingserviceindustry,,logisticsindustry isconsideredtobetheeconomicdevelopmentofthearteryandbasicindustry,itsde velopmentdegreebecometomeasureacountry'smodernizationdegreeandcomprehen sivenationalstrength,oneoftheimportantmarksisknownasthe"thirdprofitsour ce"oftheenterprise,itsroleismoreandmorebig,becamethecurrentaftertheITin dustry,financialindustry'shottestemergingindustryanewgrowthpointofnationaleconomy,,istheimportantforceintheformationanddevelopmentofregionalec onomy,itistoimprovetheefficiencyandeconomicbenefitinthefieldofregionalc irculation,improvethecompetitiveabilityofregionalmarket,etc.,,however,t herearestillmanyproblems;,sincethereisnouniformstandard,,withthetwoindi catorstomeasurelogisticsscalehascertainscientific,butitcan',,theproport ionofdifferentresearchersusedifferent,rangingfromteenstotwentypercent,, thelogisticsindustry'seconomicstatisticaldatashortage,thereisnocomprehe nsivelogisticsdemandstatistics,whichmadeusqualitativeunderstandingofthe levelofunderstandingoflogistics.2LiteraturereviewAbouttheCoreCompetencetheory,CoreCompetenceCoreCompetenceoftheoriginali ntentionistheCoreskillsorCoreskills,thisconceptisin1990bytheAmericanstr ategicmanagementexpertsmade'sstrategicmanagementexpertshamer,referstoth eenterpriseorganizationofaccumulatingknowledge,especiallyabouthowtocoor dinatedifferentproductionskillsandintegrateavarietyoftechnicalknowledge ,andonthebasisofadvantageoverothercompetitorsuniqueability,namelyCoreCo mpetenceisbuiltonthebasisofenterpriseCoreresources,istheenterpriseintel ligence,technology,products,management,:theabilitytheoryrepresentedbyRo ssbyandChristie'sschool;Schoolrepresentedbyporter'stheoryofmarketstruct ure;RepresentedbyWernerPhilandPenrose',theabilitytointegrated,uniquenes s,extensibilityandinherentcharacteristics.Relatedtheory,thestudyofregionallogistics,thelogisticsresearchofEuropea ndtheUnitedStates,Japanandotherdevelopedcountries,focusontheenterprisel evel,,,theregionalinternationallogisticsfieldofresearchmainlyincludesth efollowingaspects:1,,morefortheglobalnetworkofsupplychainfacilitylocati onpositioning,andcoordinatethefactorymoresupport,,thecommonlyusedmethod sincludemathematicalanalyticalmethod,systemsimulationmethodandheuristic methods,;Mixedintegerprogrammingsolvetheproblemofsiteselectionoflogisti cscenterandlogisticsplanning,etc.2fromtheperspectiveofurbaneconomyandth eenvironment,,usingadynamictrafficsimulationmodel,quantitativeresearche conomicgrowth,thetransportdemand,aswellastherelatedroadcongestionandenv ironmentalpollution.3fromthepointofviewofthecitygovernment,Flow,thethirdpartylogisticsenterprise,storageandtransportationenterpris e,,'sabilitytoprovidelogisticsservicesandmeetcustomerdemand,embodiesthe subjectoflogisticsoperationlevel,mainlyincludingtheenterprisecompetitio nability,profitabilityandperformancelevel,reflectacertainperiodoflogist icsenterprisesintheareaoftheoveralllevelofdevelopment,isthekeyfactorfor theformationofregionallogisticscompetitiveness.,,thedevelopmentlevelofinformationistheoneimportantfactorfortheformatio nofregionallogisticscompetitivenesslevel.Macroenvironmentreferstothelogisticsindustrydevelopmentoflogisticsindus trydevelopmentplanning,landusepolicy,taxpolicy,marketaccesspolicy,talen ttraining,suchasthesoftenvironment,affectingthedevelopmentoflogisticsin dustryreflectstheexternalenvironmentforthedevelopmentofthelogisticsindu strytoprovidefavorableconditionsandtheenvironmentsupport.译文区域物流竞争力研究作者MahpulaA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;同时,随着物流需求的快速增加,区域物流的发展更加迅猛;区域物流是区域经济的重要组成部分,区域物流的存在和发展是以区域经济的存在和发展为前提的,没有区域经济也就没有区域物流;区域物流与区域经济发展的水平、规模密切相关,不同区域经济的水平、规模和产业形态,决定了区域物流的水平、规模和结构形态;区域经济一体化能使区域内和区域间的物流趋向合理,适应产业结构的合理布局,从而降低物流成本,促进区域物流发展;反之,区域经济的发展也离不开区域物流的发展,区域物流为区域经济的发展提供支撑与保障,区域物流的发展将带动和促进区域经济的进一步发展;因此,区域物流的发展己成为改善区域投资环境和产业发展环境、扩大区域影响范围、提升区域竞争力的关键;关键词:区域物流,区域物流竞争力,评价指标1引言世界经济的快速发展和现代科学技术的进步,物流产业作为一个新兴的服务性产业,正在全球范围内迅速发展;在国际上,物流产业被认为是经济发展的动脉和基础产业,其发展程度成为衡量一国现代化程度和综合国力的重要标志之一,被誉为企业的“第三利润源泉”,其发挥的作用越来越大,成为了继IT业、金融业之后的当前最热门的新兴产业和国民经济新的增长点,引起了社会的普遍重视;区域物流是区域经济的重要构成要素,是区域经济形成与发展的重要力量,它对提高区域流通领域的效率和经济效益,提高区域市场的竞争能力等,发挥着积极的能动作用;然而,现代物流快速发展的背后仍然存在较多的问题,其中物流竞争力水平低于物流发展水平显得尤为突出;选择物流竞争力发展水平评价指标时,由于没有统一的标准,只能利用货运量或货运周转量来衡量物流规模;运输是物流过程中实现货物空间位移的中心环节,用这两个指标来衡量物流规模有一定的科学性,但不能真实反映地区物流的全貌;估计物流需求量时,通常的做法是根据GDP和社会消费品零售总额等国民经济核算指标;这仅仅是宏观层次上的一种简单估算,不同的研究人员采用的比例不同,从百分之十几到百分之二十不等,所得结果存在较大差异,给理论分析带来了较大的困难;同时,有关物流产业的经济统计资料极度缺乏,也没有全面的物流需求统计数据,这使我们对物流的理解始终处于定性的认识水平上;2文献综述关于核心竞争力理论,核心竞争力Core关于区域物流的相关理论研究,物流发达的欧美、日本等国研究,侧重于企业层面,即致力于提供企业优化策略;而区域层面的物流系统及竞争力研究,则涉及不多;根据文献查阅,国际上区域性物流领域研究,主要包括以下几个方面:1从跨国公司角度研究全球性物流资源配置和协调问题;具体包括物流基础设施、市场竞争机制及物流供应链运行等问题;此类研究多利用运筹学等数量化技术工具,为供应链的全球网络设施选址定位、多工厂协调、战略配送体系设计等问题提供支持;这是企业层面物流优化研究的扩展,常用方法包括数学解析法、系统仿真法和启发式方法等;如位分法和图解法解决一元网点的布局问题;混合整数规划解决物流中心的选址以及物流规划问题等;2从城市经济和环境角度,研究城市交通网络的设置问题;例如Tanjguchietal从城市层面,利用交通仿真动力学模型,定量研究经济增长、运输需求,以及道路拥挤和环境污染的相互关联;3从城市政府角度,研究其在宏观物流发展中承担的角色和效用;例如和Senblatt,研究了全球化供应链管理中设施融资、交通以及地区交易规则、企业税费法律中的政府补贴等全球生产和配送网络主要因素的效用等;3区域物流相关理论概述区域物流的定义学术界对区域物流的定义尚未统一,一个比较认可的观点是,区域物流是在一定的区域地理环境中,以大中型城市为中心,以区域经济规模和范围为基础,结合物流的有效服务范围,将区域内外的各类物品从供应地向接受地进行的有效实体流动;是将运输、仓储、装卸搬运、配送、包装、流通加工、信息处理等物流活动集成,以服务于本区域经济发展的综合体系;它要求集成的、一体化的物流管理,即以满足用户需要为目的,对物品、服务及相关信息从供应地向接受地的有效率流动进行计划、执行和控制的活动,是物资流、信息流及资金流的有机统一体;区域物流主体、客体和载体的关系区域物流结构具有多层次、多维度的特点,其基本要素包括物流主体、物流客体和物流载体,而基本要素又有其各自完整的结构体系,每一要素都表现出不同的功能,从而形成区域物流的整体功能;区域物流主体是直接参与或专门从事区域物流活动的经济组织,包括货主物流企业、第三方物流企业、储运企业等;物流主体是供应链物流渠道起点和终点的联接者,在整个区域物流活动过程中起着主导和决定性的作用;物流主体要素的集成是现代物流的本质特点;因此,集物流各要素为一体的物流主体,对于物流业发展具有决定性作用;与区域经济产业积聚相类似,区域物流也强调物流主体积聚,物流主体在空间上的积聚有利于促进物流活动的规模化、集约化、体化发展,这也是区域物流园区、物流中心、配送中心形成的客观基础,而区域物流园区、物流中心、配送中心决定了整个区域物流系统的空间结构;区域物流与区域经济的关系区域物流是区域经济的重要组成部分,区域物流的存在和发展是以区域经济的存在和发展为前提的,没有区域经济也就没有区域物流;区域物流与区域经济发展的水平、规模密切相关,不同区域经济的水平、规模和产业形态,决定了区域物流的水平、规模和结构形态;物流总是伴随着商流而生,区域经济越发达,制造及商贸越活跃,作为服务行业的物流业就会有良好的客户群和市场基础,大规模发展的可能性越大;反之,区域经济的发展也离不开区域物流的发展,区域物流为区域经济的发展提供支撑与保障,区域物流的发展将带动和促进区域经济的进一步发展;由此可见,区域物流与区域经济是相互依存的统一体;区域经济是区域物流发展的前提和基础,是拉动区域物流发展的主导力量;区域物流是区域经济的重要组成部分,是区域经济的支撑系统,为区域经济服务;区域物流的发展目标和战略必须服从并服务于区域经济发展的目标和战略;4区域物流竞争力区域物流竞争力是指某空间范围内一般以行政区域为边界,也可跨区域,物流产业所具有的区别于其它区域的资源察赋优势、物流企业能力、政府政策支持和产业创新能力,最终体现为通过区域内部的良性竞争将以上各种资源、能力有效整合而形成的具有互补性、整合性的能力体系,反映了各区域在物流活动中相比较的竞争能力,体现了区域物流服务能力的大小和物流业发展水平的高低;区域物流的竞争力主要由六项基本要素共同构成:社会经济发展水平、物流需求规模、物流供给状况、物流企业发展水平、信息发展水平、物流业发展宏观环境;社会经济发展水平社会经济发展水平综合反映了区域物流竞争力水平的社会经济基础,是区域物流竞争力发展的保障,为区域物流的可持续发展提供支撑,也从另一侧面反映了区域物流竞争力发展的潜力与动力;物流需求规模物流需求规模主要指物流服务的生产、消费、流通等领域的数量和规模,在一定程度上受当地资源条件的限制,它综合反映了一个地区对物流服务的需求程度和规模:物流需求规模的大小,决定了物流市场容量的大小,是区域物流产业存在和发展的前提与基础;物流供给状况物流供给状况指为物流业发展所提供的物流基础设施、各种物流技术装备、从事物流服务的企业及相应的从业人员等的数量和规模以及地区的交通能力状况,综合反映了区域物流的供给能力和服务水平,体现了对物流业发展的促进作用和满足程度,是区域物流竞争力形成和发展的主要因素;物流企业发展水平物流企业发展水平综合反映了区域内物流主体提供物流服务及满足客户需求的能力大小,体现了物流主体的运作水平,主要包括企业的竞争能力、盈利能力及绩效水平,反映了一定时期区域内物流企业的总体发展水平,是区域物流竞争力形成的关键因素;信息发展水平信息发展水平主要是指区域的信息化程度及信息技术水平的高低;物流是依据信息来流动的,物流的整个过程已越来越依赖于对信息的获取;许多物流企业已把建立自身的信息管理系统作为发展其核心竞争力的关键,可见信息的发展水平是区域物流竞争力水平形成的一个重要因素;物流业发展宏观环境物流业发展宏观环境主要指物流产业发展规划、土地利用政策、税收政策、市场准入政策、人才培养政策等影响物流业发展的软环境,体现了外界环境为物流业发展所提供的有利条件和环境支持;。
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。
物流配送外文文献及翻译
2.1 gistics development
Twenty—first century from the 60s onwards, the rationalization of distribution of goods in general are valued in the United States to take the following measures: First， the warehouse will replace the old distribution center： The second is the management of the introduction of computer networks， on the loading and unloading， handling， custody， standardized operation, improve operating efficiency； Third， the common chain distribution centers set up to promote the growth of chain—effective。 United States chain stores have a variety of distribution centers, mainly in the wholesale—based， retail and warehouse-type three types。
2。3 European modern development of logistics
Countries in Europe, especially Germany, logistics refers to the user's orders in accordance with the requirements of positions in the logistics sub—goods distribution， the goods will be sent to the consignee with good activities。 Germany's logistics industry formed of basic commodities from origin to distribution center， from the distribution center (and sometimes through more than one distribution center) arrive at the modern mode of end customers。 Traveled in Germany, it can be said of the logistics and distribution in Germany has been formed to final demand-oriented to the modernization of transport and high—techinformation network as a bridge to a reasonable R69 distribution center hub to run a complete system.
物流成本论文中英文对照资料外文翻译文献
中英文对照资料外文翻译文献基于第三方物流企业活动的成本核算方法本文将分析作业成本计算方法可为第三方物流公司所面临主要的成本核算方法发展的问题。
它会检查活动开展的第三方分销商在最重要的仓储和运输活动中产生的成本。
然而，重点主要是在产品分销到最终的接收者时，这最后的接收人非第三方物流公司的客户。
(JEL MI O)介绍在过去的十年中，第三方物流企业的发展一直非常重要。
原因如下，第三方物流企业的发展，最重要的是集中在其核心业务——制造企业和新的技术的进步，在此背景下，传统方法的成本可能会产生失真的信息，这可能会导致信息使用者作出错误决策。
当公司意识到这种潜在的危险，第三方物流中公司增加了使用基于活动的成本核算（ABC）方法。
成本计算方法：成本模型的传统方法定义的成本模型和批判的定义的成本模型是首先要定义什么是成本模型。
这可以通过任何成本模型应该执行[卡普兰和库珀，1998]的主要功能分析来完成：1）出售的存货计价和计量的商品和服务的成本的目的是金融融资；2）出售的活动，产品，服务，和客户的成本估计；3）对出售过程的管理者和员工根据效率提供一般的经济反馈。
从这个定义中，成本模式可能会被公司使用进行分析，以对成本有正确的认识，作为以运行其业务的工具。
其中的一个成本模型的目的是使收集和分析数据的公司，以获得有用的信息，作出决策所产生有用的数据。
模型可以正确的根据其产生信息做出对管理决策能力进行评估。
成本模型的演进成本系统的发展一直都是一个线性的，连续的过程[约翰逊和卡普兰，1987]。
事实上，在20世纪20年代，几乎所有公司已经开发了已经使用到现在的管理会计程序。
此外，1925年和1980年之间，几乎没有创新的想法，从而影响了成本管理系统的设计和使用。
相同的概念总是出现：盈亏平衡分析，成本 - 数量 - 利润分析，直接成本计算，以及固定和可变成本估算。
有观点认为，传统的账户是唯一的融资导向，简单地描述历史投入的成本计算方法[贝利斯·琼斯和Develin，1995]的其他作者之间共享这些观点。
物流行业现状与发展趋势-英文原文.
物流行业现状与发展趋势-英文原文No other area of business operations involves the complexity or spans the geography of logistics. All around the globe, 24 hours of every day, 7 days a week, during 52 weeks a year, logistics is concerned with getting products and services where they are needed at the precise time desired. It is difficult to visualize accomplishing any marketing, manufacturing, or international commerce without logistics. Most consumers in highly developed industrial nations take a high level of logistical competency for granted. When they purchase goods—at a retail store, over thetelephone, or via the Internet—they expect product delivery will be performed as promised. In fact, expectation is for timely, error-free logistics every time they order. They have little or no tolerance for failure to perform.Although logistics have been performed since the beginning ofstcivilization, implementing 21 –century best practices is one of the mostexciting and challenging operational areas of supply chain management. Because logistics is both old and new, we choose to characterize them rapid change taking placein best practice as a renaissance.Logistics involves the management of order processing, inventory, transportation, and the combination of warehousing, materials handing,and packaging, all integrated throughout a network of facilities. The goal of logistics is to support procurement, manufacturing, and customer accommodation operational requirements. Within a firm the challenge is to coordinate functional competency into an integrated operation focused on servicing customers. In the broader supply chain context, operational synchronization is essential with customers as well as material and service suppliers to link internal and external operations as one integrate process.Logistics refers to the responsibility to design and administer systemsto control movement and geographical positioning of raw materials, work-in-process, and finished inventories, at the lowest total cost. To achieve lowest total cost means that financial and human assets committed to logistics must be held to an absolute minimum. It is also necessary to hold operational expenditures as low as possible. The combinations of resources, skills, and systems required to achieve lean logistics are challenging to integrate, but once achieved, such integrated competency is difficult for competitors to replicate.This chapter focuses on the contribution of logistics to integrated supply chain management. First, cost and service are emphasized. Next, the logistics value proposition is developed. Then traditional business functions that combine to create the logistical process are reviewed. Finally, the importance of logistical synchronization to supply chainintegration is highlighted in terms of performance cycle structure and dynamics.The Logistics of Business Is Big and Important.It is through the logistics process that material flow into the manufacturing capacity of an industrial nation and finished products are distributed to consumers. The recent growth in global commerce has expended the size and complexity of logistical operations.Logistics adds value to the supply chain process when inventory is strategically positioned to achieve sales. Creating logistics value is costly. Although difficult to measure, most experts agree that the annual expenditure to perform logistics in the United States in 2004 was approximately 8.6 percent of the $11.74 billion Gross National Product, or $1015 billion. Expenditure for transportation in 2004 was $644 billion, which represented 63.3 percent of total logistics cost. As further illustrated in Table 2.1, the logistics of business is truly big business!Despite the sheer size of logistical expenditure, the excitement about logistics is not cost containment or reduction. The excitement generates from understanding how select firms use logistical competency to help achieve competitive advantage. Firms having world-classlogistical competency enjoy competitive advantage as a result of providing their most important consumers superior service. Leading performers typically utilized information technology capable ofmonitoring global logistical activity on a real time basis. Such technology identifies potential operational breakdowns and facilities corrective action prior to delivery service failure. In situations where timely corrective actions is not possible, consumers can be provided advance notification of developing problems, thereby eliminating the surprise of an unavoidable service failure. In many situations, working in collaboration with consumers and suppliers, corrective action can be taken to prevent operational shutdowns or costly consumer service failures. By performing at above industry average with respect to inventory availability, speed and consistency of delivery, and operational efficiencies, logistically sophisticated firms are ideal supply chain partners.The Logistical Value Proposition.Thus far it has been established that logistics should be managed as an integrated effort to achieve customer satisfaction at the lowesttotal cost. Logistics performed in this manner creates value. In this section, the elements of the logistical value proposition—service and costminimization—are discussed in greater detail.Service Benefits.Almost any level of logistical service can be achieved if a firm is willing to commit the required resources. In today’s operating environment, the limiting factor is economics, not technology. Forexample, a dedicated inventory can be maintained in close geographical proximity to a major customer. A fleet of trucks can be held in a constant state of delivery readiness. To facilitate order processing, dedicated communications can be maintained on a real time basis between a consumer and sup plier’s logistical operation. Giving this high state o flogistical readiness, a product or component could be delivered within minutes of identifying a customer requirement. Availability is even faster when a supplier agrees to consign inventory on site at a customer’s facility, eliminating the need to perfor m logistical operations when a product is needed. The logistics to support consignment are completed in advanced of the customer’s need for the product. While such extreme service commitment might constitute a sales manager’s dream, it is costlyand typically not necessary to support most customer expectations and manufacturing operations.The key strategic issue is how to outperform competitors in a cost-effective manner. If a specific material is not available when required for manufacturing, it may force a major shutdown resulting in significant cost, potential lost sales, and even the loss of a major customer’s business. The profit impact of such failures can be significant. In contrast, the profit impact of an unexpected 1inventory availability, operational performance, and service reliability. The term basic logistics service describes the level of service a firm provides all established customers.Availability involves having inventory to consistently meet customer material or product requirements. The traditional paradigm has been the greater the desired availability, the larger the required inventory amount and cost. Information technology that facilitates systemflexibility is providing new ways to achieve high availability for customers without correspondingly high capital investment in inventory. Information that facilitates flexibility with respect to inventory availability is critical to achieving high-level logistics performance.Operational performance deals with the time required to deli ver a customer’s order. Operational performance involves delivery speed and consistency. Naturally, most customers want fast delivery. However, fast delivery limited value if inconsistent from one order to the next. A customer gains little benefit when a supplier promises next-day delivery but frequently delivers late. To achieve smooth operations, firmstypically focus on delivery consistency first and then seek to improve delivery speed. Other aspects of operational performance are also important. A firm’s operational performance can be viewed in terms of its flexibility to accommodate unusual and unexpected customer requests. Another aspect of operational performance is frequency of malfunction and, when such malfunction occurs, the typical recovery time. Few firms can perform perfectly all the time. It is important to estimate the likelihood of something going wrong. Malfunction is concerned with the probability of logistical performance failure, such as damaged products, incorrect assortment, or inaccurate documentation. When such malfunction occurs, a firm’s logistical competency can be measured interms of recovery time. Operational performance is concerned with how a firm handles all aspects of customer requirements, including service failure, on a day-in and day-out basis.Service reliability involves the quality attributes of logistics. The key to quality is accurate measurement of availability and operational performance. Only through comprehensive performance measurement is it possible to determine if overall logistical operation are achieving desired service goals. To achieve service reliability, it is essential to identify and implement inventory availability and operational performance measurements. For logistics performance to continuously meet customer expectations, it is essential that management be committed to continuous improvement. Logistical quality does not come easy; it’s the product of careful planning supported by employee training, operational dedication, comprehensive measurement, and continuous improvement. To improve service performance, goals need to be established on a selective basis. Some products are more critical than others because of heir importance to the customer and their relative profit contribution.The level of basic logistical service should be realistic in termsof customer expectations and requirements. In most cases, firms confront situations wherein customers have significantly different purchase potential. Some customers require unique or special value-added services. Thus, managers must realize that customers are different and that services provided must be matched to accommodate unique requirements and purchase potential. In general, firms tend to be overly optimisticwhen committing to basic customer service performance. Inability to consistently to meet an unrealistically high basic service target might result in more operating and customer relationship problems than if lessambitious goals had been attempted from the outset. Unrealisticacross-the-board servic e commitments can also dilute a firm’s capability to satisfy special requirements of high-potential customers.The focus of logistics can be traced to relatively recent developments of total costing theory and practice. In 1956, a classic monograph describing potential airfreight economics provided a new perspective concerning logistical total cost. In an effort explain conditions under which high-cost air transport could be justified, Lewis, Culliton, and Steele conceptualized necessary to perform logistical requirements.This concept of total cost had not previously been applied tologistical operations. Probably because the economic climate of thetimes and the radical departure to traditional practice, the total cost proposition generate a great deal of debate. The prevailing managerial practice, reinforced by accounting and financial control, was to focus attention on achieving the lowest possible cost for each individual function of logistics with little or no attention to integrated total cost trade-offs. Managers had traditionally focused on minimizing functional cost, such as transportation, with the expectation that such effort would achieve the lowest combined cost. Development of the total cost concept opened the door to examining how functional costsinterrelate and impact each other. Subsequent refinements provided a more comprehensive understanding of logistical cost components and identified the critical need for developing functional cost analysis and activity-based costing capabilities. However, the implementation of effective logistical processstcosting remains a 21-centoury challenge. Many long-standing practicesof accounting continue to serve as barriers to fully implementingtotal cost logistical solutions.Logistics Value GenerationThe key to achieving logistical leadership is to master the art of matching operating competency and commitment to key customer expectations. The customer commitment, in an exciting cost framework, is the logistics value generation. It is a unique commitment of a firm to an individual or selected customer groups.The typical enterprise seeks to develop and implement an overall logistical competency that satisfies customer expectations at realistic total cost expenditure. Very seldom will either the lowest total cost or the highest attainable customer service constitute the appropriate logistics strategy. Likewise, the desired combination will be different for different customers. A well-designed logistical effort must provide high customer impact while controlling operational variance and minimizing inventory commitment. And, most of all, it must have relevancy to specific customers.Significant advance have been made in the development of tools toaid management in the measurement of cost/service trade-offs. Formulation of a sound strategy requires a capability to estimate operating cost required to achieve alternative service level. Likewise, alternative levels of system performance are meaningless unless viewedin terms of overall business unit customer accommodation, manufacturing, and procurement strategies. Supply chain design is the focus of Part Three.Leading firms realize that a well-designed logistical system canhelp achieve competitive advantage. In fact, as a general rule, firmsthat obtain a strategy advantage based on logistical competencyestablish the nature of their industry’s competition.In the context of supply chain management, logistics exists to move and position inventory to achieve desired time, place, and possession benefits at the lowest total cost.Inventory has limited value until it is positioned at the right time and the right location to support ownership transfer or value-added creation. If a firm dose not consistently satisfies time and location requirements, it has nothing to sell. For a supply chain to realize the maximum strategic benefic from logistics, the full range of functional work must be integrated. Decisions in one functional area will impact cost of all others. It is this interrelation of functions that challenges the successful implementation of integrated logistical management. Figure 2.1 provides a visual representation of the interrelated nature of the five areas of logistical work: (1) order processing; (2) inventory; (3) transportation;(4) warehousing, materials handling, and packaging; and (5) facility network. Integrated work relate to these functional areas created the capabilities needed to achieve logistical value.Order ProcessingThe importance of accurate information to achieving superiorlogistical performance has historically been underappreciated. While many aspects of information are critical to logistics operations, the processing of order is of primary importance. Failure to fully comprehend this importance resulted from not fully understanding how distortion and operational failures in order processing impactlogistical operations.Current information technology is capable of handling the most demanding customer requirements. When desired, order information can be exchanged between trading partners.The benefit of fast information flow is directly related to work balancing. It makes little sense for a firm to accumulate orders at a local sales office for a week, mail them to a regional office, process the order in a batch, and assign them to distribution warehouse, and then ship themvia air to achieve fast delivery. In contrast, Internet communication of orders direct from the customer, combined with slower, less costly surface transportation, may achieve even faster and more constant delivery service at a lower total cost. The key objective is to balance components of the logistical system.Forecasting and communication of customer requirements are the two areas of logistical work driven by information. The relative importance of each facet of operational information is directly related to thedegree to which the supply chain is positioned to function on a responsive or anticipatory basis. This balance between responsiveness and anticipatory driven operations constitutes the basic paradigm shift taking place in st21-century supply chain design. The more responsive the supply chain design, the greater the importance is of accurate and timely information regarding customer purchase behavior.In most supply chain, customer requirements are transmitted in the form of orders. The processing of these orders involves all aspects of managing customer requirements, including initial order receipt, delivery, invoicing, and collection. The logistics capabilities of afirm can only be as good as its order processing competency.InventoryThe inventory requirements of a firm are directly linked to the facility network and the desired level of customer service. Theoretically, a firm could stock every item sold in every facility dedicated to servicing each customer. Few business operations can afford such a luxurious inventory strategy because the risk and total cost are prohibitive. The objective of an inventory strategy is to achieve desired customer service with the minimum inventory commitment. Excessive inventories may compensate for deficiencies in basic design of a logistics system but will ultimatelyresult in higher-than-necessary total logistical cost.Logistical strategies should be designed to maintain the lowest possible financial investment in inventory. The basic goal is to achieve maximum inventory turn while satisfying service commitments. A sound inventory strategy is based on a combination of five aspects ofselective deployment: (1) core customer segmentation, (2) product profitability, (3) transportation integration, (4) time-based performance, and (5) competitive performance.Storage is a process in which goods are stored, protected and managed. Every manufacturer and wholesaler need inventory.Goods that are stored in warehouses for distribution and sales are called inventory. Warehouse rental represent a very significant proportion of total warehouse cost. Goods handling may account for only 50% of the direct labor cost in warehouse and 70% in distribution center.The size of warehouses are determined by the needs of the customer groups, such as their inventory level planning.Cycle stock is the maximum inventory based on the maximum needs. Safe stock refers to minimum inventory level given the forecasted market demand. The average time when the goods is moved in and out of warehouse is inventory cycle time. Inventory control is the method to keep the best inventory level and position with the minimum cost to satisfy the demand. When the inventory is reduced to a specific level, purchase for new parts and material will start. It is called the Order Point System. Zero stock is the best way for inventory control. Zero stock is means zero inventory.The 21st century is the era of information ,and e-commerce will become a development trend of commercial activity in this period . Our country , as a developing chuntry , is just at theearly-stage in the e-business field .The e-business has wide development space and hugemarket potential . Logistics delivery in E-Business can not only reduce industrial storage, accelerate funds revolvling, increase logistics efficiency, decrease logistics cost, but also it can stimulate social demand. It is propitious to whole social macroscopical control and it can gain whole social economical benefits, hasten the development of E-Business in depth.But under the rapid development there are also some problems exsit ,including the Internet technology, online payment, policies and regulations, logistics and so on .and logistics is a'bottleneck' problem that immediately restricted the development of the e-business in our country .。
中国物流现状和物流成本控制外文文献翻译
中国物流现状和物流成本控制摘要：在中国，随着物流基础设施投资不断增加，物流技术和设备的不断加强，物流业得到快速的发展,本文对中国的物流业物流成本从1991 - 2006年进行了，并定性和定量对该行业预测。
最后，分析了一些发达国家物流成本管理的模型，采用了一些创新的管理方式，以降低企业的物流成本，获得较高的利润。
关键词：物流成本，国际比较，中国的物流企业管理创新1 前言在2007年，随着市场容量和规模稳步增长，中国的物流业保持繁荣发展。
工业产品部分是最快，同时，一些其他行业市场也保持快速增长。
但是，中国国内企业仍然需要提高竞争力。
市场竞争需要特定的特点，在细分市场中，快递业务和综合物流服务市场拥有巨大的发展潜力和广阔的前景。
在接下来的几年，物流业将继续快速增长。
近年来，中国的物流市场对外开放，物流企业在竞争中进行重组和整合，国有，民营，外资企业在激烈的市场竞争中共存和兴盛是越来越明显。
根据中国政府的承诺，入世后，中国将在2005年12月11日开放市场物流业。
2006年是中国第十一个五年计划的第一年，也是物流市场完全打开的第一年。
中国的经济发展战略越来越明确，及相关政策也正在逐步实施，这将对物流业有深远影响。
随着物流需求的增长，物流企业服务将从低价值的基本服务向高附加值服务转变。
物流基础设施，综合物流，交通运输，交货和服务提供了巨大的投资机会，但是，相关的风险，必须考虑到，尤其当选择投资项目，它应该被提出。
物流是计划和控制的实施，是在制品库存，成品，服务及相关信息从原产地到消费地高效率，高效益的实物流动和存储，以满足客户的需求。
本文所定义物流成本都满足物流需求。
本文采用在1997年在日本出版标准计算物流成本法对物流成本进行分类。
根据标准，它可以分为：存储成本，装卸成本，选择成本，加工成本，补充成本，仓储成本，并接受检验成本；库存成本；货运；管理成本：订单处理成本，采购成本。
2 中国物流企业物流成本A. 中国外部物流的总成本在2005年，中国社会物流总额达到48万亿人民币，年增长率为25.2%，虽比往年有所降低，但是仍保持快速增长。
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中国物流现状和物流成本控制摘要：在中国，随着物流基础设施投资不断增加，物流技术和设备的不断加强，物流业得到快速的发展,本文对中国的物流业物流成本从1991 - 2006年进行了，并定性和定量对该行业预测。
最后，分析了一些发达国家物流成本管理的模型，采用了一些创新的管理方式，以降低企业的物流成本，获得较高的利润。
关键词：物流成本，国际比较，中国的物流企业管理创新1 前言在2007年，随着市场容量和规模稳步增长，中国的物流业保持繁荣发展。
工业产品部分是最快，同时，一些其他行业市场也保持快速增长。
但是，中国国内企业仍然需要提高竞争力。
市场竞争需要特定的特点，在细分市场中，快递业务和综合物流服务市场拥有巨大的发展潜力和广阔的前景。
在接下来的几年，物流业将继续快速增长。
近年来，中国的物流市场对外开放，物流企业在竞争中进行重组和整合，国有，民营，外资企业在激烈的市场竞争中共存和兴盛是越来越明显。
根据中国政府的承诺，入世后，中国将在2005年12月11日开放市场物流业。
2006年是中国第十一个五年计划的第一年，也是物流市场完全打开的第一年。
中国的经济发展战略越来越明确，及相关政策也正在逐步实施，这将对物流业有深远影响。
随着物流需求的增长，物流企业服务将从低价值的基本服务向高附加值服务转变。
物流基础设施，综合物流，交通运输，交货和服务提供了巨大的投资机会，但是，相关的风险，必须考虑到，尤其当选择投资项目，它应该被提出。
物流是计划和控制的实施，是在制品库存，成品，服务及相关信息从原产地到消费地高效率，高效益的实物流动和存储，以满足客户的需求。
本文所定义物流成本都满足物流需求。
本文采用在1997年在日本出版标准计算物流成本法对物流成本进行分类。
根据标准，它可以分为：存储成本，装卸成本，选择成本，加工成本，补充成本，仓储成本，并接受检验成本；库存成本；货运；管理成本：订单处理成本，采购成本。
2 中国物流企业物流成本A. 中国外部物流的总成本在2005年，中国社会物流总额达到48万亿人民币，年增长率为25.2%，虽比往年有所降低，但是仍保持快速增长。
在结构上，作为工业产品，物流发展最快的，自然地，它获得最大的外部物流总价值比例，而农业产品物流增加慢，比例相当小。
中国物流总费用在2006年上半年1678.6千万，同比上涨了14.7%，其增长率达到了1.2%。
这主要是由于造成运输费的崛起的急剧上升的能源成本。
然而，外部物流总值GDP持续下降，在2006年上半年，从2005年的18.6%到2006年的18.4%，下降了0.2%。
B. 总物流成本结构这个模板是用于格式化和风格的文本。
所有的利润，列宽度，线的空间，和文本字体名，请不要改变它们。
你可能注意到有些特别的地方。
例如，在模板的头部比例更习惯化。
这种措施和其它方法是特意的，使用作为其中一部分整个程序纸张的规格，而不是作为一个独立的文件。
请不要修改任何现有的名称。
正如表1所示，从观点的总物流成本结构，在2006的上半年，运输成本是9329亿元，和2005年相比增长12.9%，其增长率为0.80.8%，并保持几乎相同比例，占总成本的55.6%。
储存成本是5314亿元，增长18.6%，和2005年相比增长了18.6%，其增长率上升了2.4%，存储成本占总成本的31.7%，和2005年相比提升了1.2%。
管理成本21.44亿元，增长13.2%，和2005年相比，其增长率提高0.2%，此外，它占总费用的12.8%，但和2005年上半年相比，比例下降了0.1%。
表1总物流成本占国内生产总值的比例从1991（%）资料来源：中国物流与采购协会，中国物流协会，中国仓储协会，中国国家统计局，国家发展和改革委员会，中国社会经济研究中心和国家经济繁荣，监控中心等。
中国第三方物流市场规模在2005年超过1000亿元，和前年相比增长了30%左右。
越来越多的全球物流企业开始在亚洲太平洋地区建立基地或配送中心例如，UPS，联邦，DHL，THT，艾克赛尔，APL，BAX，马士基和Schemers等。
2003年，亚洲太平洋地区的第三方物流市场的总收入中，中国占40%，澳大利亚和日本分别占18%，印度占9%，其他国家占15%。
预计到2006年底，中国将占38%，日本和澳大利亚分别为14%，印度为12%，其他国家占22%。
同时，由于价格的上涨，在设备和技术上投资的增加，经营企业的物流成本将大大增加；另一方面，激烈的竞争导致物流服务费（价格战）的普遍减少，因此，第三方物流市场的利润在2005年普遍减少。
物流企业为了提高他们的盈利能力和竞争力，使其服务变得越来越专业，所以，将第三方物流市场按地区和产品细分为连续按行业。
到2006，在中国，约12%的物流储运公司拥有1万平方米以下仓储面积或更少；40%有一个存储区域在1万至5万平方米之间，有22%存储区域5万和10万平方米之间，26%有10万平方米以上的仓库面积。
在中国，大约有1.6万个物流公司工业产值超过39亿元人民币。
预计产值到2010年将达到1.2万亿元人民币。
巨大的市场吸引了众多货运巨头加入。
在接下来的几年，中国物流业将保持快速增长。
在中国，有前途的物流市场将为投资者提供巨大机遇。
3 国际物流成本结构对比表2展示的是日本，美国，加拿大，欧洲和英国的一个物流成本比较，如表2所示，货物在美国总物流成本是最高的，达45%，存储成本占21%，库存成本占25%，和管理成本占9%；而英国的各成本分别是42%，21%，14%和20%，欧洲的比率是41%，21%，23%和15%，加拿大的比率是44%，23%，25%和8%。
表2国外物流配送成本来源：国际经济与贸易information.china.oct13，2001。
通过分析表2，可以看出，货物运输成本在美国高于其他国家，但其他国家也都超过总数的40%，货物运输成本属于比例最高的项目。
这些国家的存储成本都超过总数的20%，英国的存储成本为最高，占24%。
在库存成本方面，欧盟达到24%，排名第一，而其他国家也都达到20%以上。
管理成本根据具体国情不同而不同，在英国，管理成本是超过20%；而在另一些国家，管理成本占约10%。
从以上可知，在现代物流成本管理中，我们应优先考虑运输成本控制，然后进行存储成本管理和库存成本收紧，同时，行政成本也是不可忽视的。
一个国家级物流产业在其管理模式有别于他人，反映了其经济模式时，可以成为其经济增长的一个指标。
例如，日本重视其物流成本测量和计算重要性。
英国一直致力于建立一个综合物流系统，美国强调了现代化的物流为物流管理的出发点。
4 管理创新，减少物流成本不断创新促使现代企业从第一利润源，第二利润源，再到第三利润源获得利润。
创新是公认的，企业获得利润必不可少的，此外，降低物流成本在很大程度上依靠管理创新。
虽然物流成本受许多复杂因素影响，但是物流管理创新是一个独特的经营模式和一个不可或缺的作用。
许多企业在其早期阶段已经使用它作为一种手段，来积累资金。
A. 企业管理创新1）建立科学的管理系统，加强物流成本管理中国物流业应该采取标准化的物流运作。
在标准化的过程中，物流设施和其他相关的技术设备应依照国际标准公约和国家标准。
技术的规格及其管理应该是统一的，物流术语也是一样。
物流标准化包括包装规范和锯齿形状，物流信息条码，统一化装卸、运输和储存造作，标准化的托盘，集装箱和货车车厢尺寸。
除上面意外，还应考虑环境对物流标准化的影响及物流标准化影响。
中国物流业应在物流管理中采用新的措施。
操作驱动措施，如物流运作，资金运作和市场操作。
这意味着在物流管理所有环节中，提高销售和采购网络以及先进的预测技术应充分的被利用，努力达成一个小或零库存，以加快物流操作，减少原材料到成品最终到达客户的购买时间。
这样的资本流动会加快，相关的成本将被节省。
至于物流运作来说，下面的任务，需要特别注意，如根据物理特征和运输困难的对象形成物流操作表；绘制物流现状图表和分析现有物流现状；评价和确定一个合理的项目。
2）运用新技术，完善的物流信息系统第一，综合信息系统应被探索来充分的利用物流信息资源。
许多新的技术，从外部终端，电子数据交换，状态方程，和射频，如遥感，内部操作都可以纳入这些系统，减少物流成本。
因此，这些系统的关键是获取信息数据资源，如：内部数据的收集如：提单，付款，应付账，交易条款，以及和客户信息，还有外部供应链参与者的信息。
此外，最新的信息技术应被应用到订货，采购，维修，服务，处理，储存和运输中，以便缩短造作时间，节省运行费用。
其次，应该建立数据库平台，来支持物流信息系统与决策支持系统。
该数据库主要收集学科，综合，稳定且不同时期的数据。
然后综合和历史数据有效地为提高企业市场适应性提供了决策支持。
此外，通过客户和供应商之间的信息共享，扩大信息在供应链覆盖，他们可以在供应链获取生活信息。
B. 在物流管理中，采用新思想，追求双赢在物流管理中，采用新思想意味着把满足客户的要求放在首位。
制造商为了更好的经济效益应该把大规模生产转向新生产模式。
新模型：以顾客为主，服务多样化。
在小批量生产中既可行又经济。
如何在客户和物流企业之间建立良好的客户关系，这里有一些建议：在他们之间进行协调，通过利润分成合作，市场开发，信息传递，形成战略联盟；为了为客户提供更好的服务，选择合理的地理位置；客户信息网络建设。
该网络是为了在物流企业与客户之间提供畅通的信息流动，从而提高它们的市场反应。
该网络需要通过将部分和整体结合来优化结构。
此外，在网络中，供应链应该给予特殊考虑；在基础设施方面，物流企业进行合资，以降低物流成本。
C .成本管理创新体系1）在物流活动的基础上建立完善的成本的分配系统虽然传统的会计核算的优势，但是，如果它被用于物流成本财务分析，它的成本核算特点是不够的，将阻碍健全的物流发展。
因此，介绍了作业成本制度是十分必要的。
作业成本法（ABC）是一个战略成本管理，作业成本方法，根据作业消耗多少资源分配运营成本，在根据产品的数量将作业费用分摊给产品。
作业成本法可以优化作业链，降低运行消耗，提高作业的质量，有利于整个作业生命周期实施战略成本管理。
在这个系统中，根据基本活动将物流功能成本纳入了成本类别，资源成本包括间接费用，它是将成本分配到每一个活动，因此，物流服务成本被计算并担任标准成本控制。
确认有效的成本步骤如下：第一，在费用分析中，确定一个具体的框架；然后确定相关成本的时间维度；最后分配成本到相关活动因素。
通过作业成本对企业战略成本管理物流管理，实施流程再造，绩效评价提供成本信息可知，标准成本法不仅是一个比较先进的成本的计算方法，它还是企业进一步提高成本控制，战略规划决策更有利的依据和标准。
2）扩大物流成本领域真实反映对物流成本需要扩大库存成本，不仅包括仓储费，而且还包括成本库存资金以及利息。