第三方物流成本的管理外文翻译
外文翻译--第三方物流企业的作业成本法
外文翻译--第三方物流企业的作业成本法本科毕业论文（设计）外文翻译外文出处 International Advances in Economic Research, 2001,7 1 : 133-146.外文作者 Carles Gríful-Miquela原文：Activity-Based Costing Methodology for Third-Party Logistics CompaniesThis paper will analyze the main costs that third-party logistics companies are facing and develops an activity-based costing methodology useful for this kind of company. It will examine the most important activities carried out by third-party distributors in both warehousing and transporting activities. However, the focus is mainly on the activity of distributing the product to the final receiver when this final receiver is not the customer of the third-party logistics company.IntroductionIn the last decade, development of third-party logistics companies has been very important. There are several reasons for such development, the most important being the trend to concentrate in the core businessby manufacturing companies and new technological advances, In this context, conventional approaches to costing might generate distorted information, This can result in making wrong decisions. When companies realize this potential danger, the use of activity-based costing ABC methodologies increases within third-party logistics.Costing Methodology: Definition of the Cost Model and Critique of the Conventional ApproachDefinition of the Cost ModelIt is first necessary to define what a cost model is. This can be done through analysis of the main functions that any cost model should perform [Kaplan and Cooper, 1998]:1 valuation of inventory and measurement of the cost of goods and services sold for financial purposes;2 estimation of the cost of activities, products, services, and customers; and3 provide economic feedback to managers and staff in general about process efficiency.From this definition, a cost model might be analyzed as the tool that companies use in order to have a proper understanding about the cost to run their businesses. One of the purposes of a cost model is to gather and analyze data generated in the company in order to gain useful information for making decisions. Therefore, the usefulness of a costmodel may be evaluated depending on its capacity to generate the right information to make the right managerial decisions.Evolution of Cost ModelsThe evolution of cost systems has not been a linear and continuous process [Johnson and Kaplan, 1987]. Indeed, by the 1920s, companies had developed almost all the management accounting procedures that have been used up to the present day. Furthermore, between 1925 and 1980, virtually no new ideas have affected the design and use of cost management systems. The same concepts always appear: break-even analysis, cost-volume-profit analysis, direct costing, and fixed and variable cost estimates. The idea that conventional accounts are only finance oriented and simply describe historical inputs is shared among other authors of costing methodology [Bellis- Jones and Develin, 1995].Problems with Conventional ApproachesAs a result of the described evolution of cost models, the situation at the beginning of the 1980s was that the actual management accounting systems provided few benefits to organizations. Normally, the reported information not only inhibited good decision making by managers, but actually encouraged bad decisions [Johnson and Kaplan, 1987]. The main reason was the use of an obsolete tool in an extremely different and more complex and competitive environment.The main problem that conventional cost models faced was theallocation of overhead by products on the basis of either direct labor or machine hour content in the manufacturing environment. This problem was growing at the same time that direct labor and machine hour contents of many products and services fell, while overhead costs increased. Conventional costing ignores important differences between products and services, markets and customers, which incur different overhead costs. This was the starting point in carefully analyzing the conventional cost models and in criticizing them because of their uselessness in accurately explaining the cost of products. Lately, the fact that the same issues apply to the service sector has been noticed.Traditional methods of cost accounting showed some other weaknesses [Bellis-Jones and Develin, 1995]. That is, companies do not know whether their products or services are profitable and they cannot distinguish profitable from unprofitable customers. In addition, traditional methods focus on the short term at the expense of the long term.A Description of ABC MethodologyThe problems that conventional costing methodologies raised were the main reason for developing a new theoretical approach to this subject. Johnson and Kaplan are considered the inventors of ABC, although they do not use this terminology at the beginning of their studies [Johnson and Kaplan, 1987]. The first time the concept of ABC appears is in a later article [Cooper and Kaplan, 1988]. The analysis of cost and profitabilityof individual products, services, and customers represents a critical issue that companies were concerned with and one where ABC tries to help. The primary focus was to ask what is important for the organization, and what information is needed for management planning and control functions. Finally, useful information for managerial purposes should not be extracted only from a system designed primarily to satisfy external reporting and auditing requirements financial information . It is necessary to design systems consistent with the technology of the organization, its product strategy, and its organizational structure.Definition of ABCIn literature there are several definitions of ABC. The definition here shows the ABC philosophy [Hicks, 1992] briefly and clearly: "Activity-based costing is a cost accounting concept based on the premise that products and/or services require an organization to perform activities and that those activities require an organization to incur costs. In activity-based costing, systems are designed so that any costs that cannot be attributed directly to a product, flow into the activities that make them necessary. The cost of each activity then flows to the product s that make the activity necessary based on their respective consumption of that activity."Main Differences Between Conventional Cost Models and ABCThe most important difference between conventional cost models andABC is the treatment of non-volume-related overhead costs. The use of direct labor-based overhead allocation methods were appropriate in the past when direct labor was the principal component of manufacturing cost, but not today. In the ABC approach, many overheads are related to specific activities to avoid distortions in product and service costs.Another difference is the treatment of unused capacity. ABC describes resources that are used by activities, but conventional accounts describe resources that are supplied. The difference between the two is excess capacity. If excess capacity is allocated to products, services, or customers, there is risk of a "dead spiral," as defined by Bellis-Jones and Develin [1995]. This means that the company should be aware of which costs their customers really generate and not allocate the excess of capacity to avoid the risk of overpricing its products or services.Advantages and Benefits of the ABC ApproachSeveral authors have described the main advantages and benefits of using ABC [Innes and Mitchell, 1990; Bellis-Jones and Develin, 1995; Malmi, 1997]. The most important are as follows:1 ABC provides more accurate product and service costing, particularly where non- volume-related overheads are significant.2 By using ABC, it is possible to analyze costs by areas of managerial responsibility and customers. ABC helps to recognize the way in which customers directly affect the cost structure of the business and thereforehelps to analyze customer profitability.3 ABC provides a better understanding of cost behavior as well as identifying the costs of complexity, variety, and change inherent in both the kind of service offered and customer-specific requirements.4 ABC focuses on the activities that add value, which are those activities that create value from the customer's point of view. On the other hand, the company should focus on those non-value-added activities and try to eliminate them, although some of the non-value-added activities are necessary to enable value-adding activities to occur.5 ABC is useful in performing capacity analysis. ABC measures the costs of resources used rather than the costs of resources supplied, the difference being excess capacity. It would be wrong to allocate unused capacity to the customers. To perform this analysis, the use of practical capacity is suggested, which means the capacity reflecting the imum level at which the organization can operate efficiently.6 ABC reduces uncertainty and provides a more solid basis for strategic decisions. Therefore, the success of ABC might not depend only on the results of the analysis, but on its ability to provide a correct diagnosis of the company's situation.Disadvantages and Problems of the ABC ApproachThe disadvantages extracted from a study based on the answers of several companies after one year of using ABC [Cobb et al., 1992] regardedthe amount of work involved, difficulties in collecting accurate data, and the fact that cost management was difficult because several activities cross department boundaries. Additionally, implementation is very time consuming, requiring not only gathering and processing of data, but also interpreting the results. Even though all of the former problems have been overcome with the development of ABC methodology and the increase in using ABC models by companies in different manufacturing and service industries, it is always necessary to be aware of these problems when developing such a model.ABC for LogisticsEven though literature mentions that ABC applies to all types of business organizations in the service industry, including warehousing and distribution providers [Hicks, 1992], the author could not specifically find the case of a third-party logistics provider as far as the transport operations are concerned. The main issue is to properly allocate the transport operations costs to the consignors, which are the real customers of the company.4 Furthermore, in the literature about transportation costs [Sussams, 1992], the customer is always the final consignee, and the costs are always an external variable.In recent years and because of the increasing importance of logistics costs within companies, the first studies analyzing the utility of the activity-based approach on logistics were undertaken [Pohlen and LaLonde,1994; LaLonde and Ginter, 1996; LaLonde and Pohlen, 1996]. The main benefits and difficulties related to the implementation of ABC for logistics departments are almost the same as those described earlier.Analysis of OverheadsThe analysis of overheads is the least obvious and the most complicated to perform. Normally, overheads are related to several activities or nonactivities , and it is necessary to carry out in-depth studies during long periods of time in order to find out the right links between overheads and products, services, or customers. For this reason, the recommendation is to be as accurate as possible in order to link overheads with consignors, avoiding the traditional approach to link, in the first instance, overheads with activities. This is very important when there is an important lack of time for developing such a costing methodology, despite the fact that this is not a pure ABC approach. The need to cope with overheads appears on both the warehouse and transport side of the model.ConclusionIt is very difficult and not always recommended to develop a pure ABC model because the particular characteristics of a single third-party logistics company entailed the use of slightly different ways to allocate several costs in some instances, which a purely ABC approach would not be able to do. Despite this fact, the final model for both sides of thethird-party company operations warehouse and transport operations has been mainly described by taking ABC analysis into account. Only when ABC does not present an answer to a specific problem should another way be considered to allocate the costs.It is recommended that such a model should be developed by using a spreadsheet because it fulfills the needs of the company, it is a very powerful tool, and it is also very user-friendly. Furthermore, the model developed may be capable of performing what-if analysis in order to simulate actual or potential situations the third-party company might face. These what-if analyses may be used in different ways such as in the analysis of potential consignors, in the requirement of different service levels by the current consignors, and to perform the analysis of structural changes in the third-party logistics company.Finally, note that the costs of the model should not exceed its benefits. In other words, it is necessary to cope with the trade-off between a model that is so simple that it fails toprovide enough information to support the company's decisions and a model that is excessively costly to design, implement, and operate [Brimson, 1991]. This should always be taken into account, trying to achieve a happy medium between simplicity and excessive sophistication.Source: Carles Gríful-Miquela.Activity-based costing methodology for third-party logistics companies[J].International Advances inEconomic Research, 2001,7 1 : 133-146.译文：第三方物流作业成本法本文将分析第三方物流面临并。
专业英语之第三方物流
problem
The nation policy of 3PL company and foreign have big gap Serious waste of resouces,third party logistics efficiency is not high . The lacБайду номын сангаас of systematic management ,equipment standardization is low. The concept of logistic management of domestic enteprises is still backward
Value-added Service Providers:
Logistics Integrators:
8
advantages
①focus on core competency ②cash infusion（现金输入管理） ③technological flexibility ④accelerated reengineering （企业再造） benefits ⑤reduce and control operating costs ⑥eliminate labor problems ⑦ risk pooling(风险共担）
Strategic choice
Lean logistic strategy . The establishment of 3PL value chain alliance Large 3PL enterprise virtualization of strategy
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。
什么是第三方物流【外文翻译】
外文翻译原文What is a third-party logisticsMaterialSource: Author: Magnus Berglund Logistics concept as people of commodity production, circulation and consumption, has drawn increasing attention. At present, the logistics in our country have begun to use the word, such as logistics companies, logistics centers continue to emerge. Logistics enterprises in the market able to win a decisive role has become increasingly apparent. In essence, the performance of enterprises in the market mainly by the product quality, price and product supply of three in the prime decision, any one of the factors on the competitiveness of the enterprises are playing an important influence, but these three factors were all directly affected by the impact of logistics. The world economy will be on vertical industries, suppliers, service customers, trade and logistics companies to re-division of labor involved in production and marketing chain logistics company will be the emergence of an inevitable trend in the development of the logistics industry. As the modern enterprise production and management of change and market changes in external conditions, “third-party logistics” of such logistics pattern has begun to attract people’s attention, and he showed gre at interest. In Western developed countries, advanced enterprise’s logistics model has begun to change the direction of third-party logistics and even fourth-party logistics.1. Third-party logistics concept originated in the management of the means enterprises to dynamically configure their own and other business functions and services, the use of external resources for the production of internal service operations. Will be the introduction of the field of logistics management, we produced a third-party logistics concept. The so-called third-party logistics refers to the production and operation enterprises concentrate their efforts on the primary industry, originally belonging to deal with their own logistics activities in order to contractually delegated to the professional logistics service enterprises, while adoption of information systems and logistics service company to maintain close contact in order to achieve whole logistics management and control of a logistics operation and management. Therefore, also known as third-party logistics logistics contract. Provide third-party logistics services company, its former general in thetransport industry, warehousing industries engaged in logistics activities and related industries. Engage in third-party logistics enterprises in the commissioning party logistics demand, driven from simple storage, transportation and other individual activities to provide comprehensive logistics services, including logistics activities of the organization, coordination and management, design proposals optimal logistics solutions logistics throughout the information-gathering and management.(1) Third Party Logistics is the social division of labor produces a result. Under the influence of new management concepts, all enterprises to increase their market competitiveness and enterprise funds, manpower and material resources to its core business up, seeking to bring the community-based division of labor to maximize the efficiency and effectiveness. Specialized division of labor a result, many non-core business from the separation of production and operation activities, which include the logistics industry. Will be entrusted to a third party logistics business professional logistics company, can reduce logistics costs, improve the service functions of logistics activities.(2) Production of third-party logistics management concept is a new requirement into the 90’s, the information technology, especially computer technology, the rapid development and social division of labor further refine and promote the management techniques and ideas quickly update, the resulting the supply chain, virtual enterprise and a series of importance of the external coordination and cooperation in new management philosophy, not only increasing the complexity of logistics activities, but also made the logistics activities, zero inventory, JIT, quick response. Effective customer response to higher demands, etc., so difficult for enterprises to undertake such operations, resulting in specialized logistics services. Third-party logistics thinking to meet this demand is generated. Its appearance on the one hand the times to meet the individual needs of professional co-operation between enterprises (resource allocation) to changing requirements, on the other hand realize the integration of the flow of goods, improve logistics service quality, and strengthen the overall supply chain control and coordination, the promotion of the supply chain to achieve the overall best sex.(3) To improve logistics and enhance the competitiveness of combining the seeds of awareness of Logistics Research and Logistics practice, experienced a cost-oriented, profit-oriented, competitive orientation and so on several stages. Will improve the competitiveness of the logistics goal of raising a combination of logistics theory and technology maturity. This is the third-party logistics conceptappears logical basis.(4) The logistics of intensified competition and led the field of integrated logistics business development with the economic liberalization and globalization of trade and development, logistics area of the continuous relaxation of the policy, but also led to the intensification of competition in the logistics enterprise itself, logistics firms to continuously expand their services, the connotation and extension, resulting in the emergence of third-party logistics. This is the third-party logistics historical foundation of the concept of emergence.In the past few decades, the logistics enterprises in the market able to win a decisive role has become increasingly apparent. In essence, the performance of enterprises in the market mainly by the product quality, price and product supply of three factors, any one of the factors on the competitiveness of the enterprises are playing an important influence, but these three factors were all directly affected by the impact of logistics. The world economy will be on vertical industries, suppliers, customers, trade and logistics companies to re-division of labor involved in production and marketing chain logistics company will be the emergence of an inevitable trend in the development of the logistics industry.2. Third-party logistics and market situation: Third-party logistics is the logistics channels for the services provided by the intermediaries, brokers in the form of the contract within a certain period; enterprises need to provide all or part of logistics services. Third-party logistics provider is an external customer management, control and provision of logistics services to operating companies; they are not in the product supply chain in place, only a third party, but by providing a set of logistics activities to serve the product supply chain.the modern sense, third-party logistics is an approximately 10 to 15-year-old industry. In the United States, third-party logistics industry has been considered the product life cycle is still in development stage; in Europe, particularly in the UK, generally agreed that third-party logistics market, a certain level of maturity. Europe currently use third-party logistics service ratio is about 76% of the United States is about 58%, and its demand is still growing. Studies have shown that 24% of Europe and the United States 33% of the non-third-party logistics service users are actively considering the use of third-party logistics services; 62 percent in Europe and the United States 72% of third-party logistics service users think that they are likely to increase in three years, third-party the use of logistics services. Some industry observers have to estimate the size of the market, the entire third-party logisticsindustry in the United States the equivalent of 420 billion U.S. dollars in market size, the logistics of Europe’s most potential market size is estimated at about 950 billion U.S. dollars.T hus, the world’s third-party logistics market has great potential, progressive and high growth rates special permit. This situation enables third-party logistics industry has a large number of service providers, the majority of third-party logistics servic es company from the traditional “the logistics” industry as a starting point and developed, such as warehousing, transportation, air, sea, freight forwarders and business logistics within the department and so on, according to the different needs of customers by providing distinctive services to be successful. The United States currently has hundreds of third-party logistics providers, most of which began when the third-party logistics service companies do not. But gradually developed into the industry. Third-party logistics services are now largely concentrated in the traditional sense of the transport, storage within the context of the transport, storage companies for these services have a more profound understanding of the services for each individual has a certain level of experience, the key is how these individual services to the content of organically combined to provide logistics and transport of the total package.In Western developed countries, the practice of third-party logistics, the following points are noteworthy: first, the increasing scope of logistics business. Business and major companies face increasingly fierce competition, had to focus on its core business of the transport, storage and other related business areas by a more professional logistics enterprises in operation, with a view to economy and efficiency; the other hand, the logistics enterprises to improve service quality, but also continue to broaden its business scope, provide supporting services. Second, many successful logistics company According to the first party, second party negotiations on the terms of analysis and comparison of self-care agency operating costs and expenses, flexible use of self-care and agency in two ways to provide customized logistics services. Third, the logistics industry have great potential and broad prospects for development.The logistics industry in the rapid development after World War II, is determined by the level of development of social productive forces decision. Since World War II within the enterprise further decline in production levels, along with inventory management, production and distribution has been achieved between the “zero inventory” optimization, which means that raw materials, parts andcomponents of the stocking time should be greatly reduced. At the same time of global economic integration process of rapid development and the formation of emerging markets, forcing enterprises to adopt a global strategy to find their productive resources, an increasing number of products sold around the world as a global product. These requirements constitute a source for logistics development, including lower production levels within the enterprise is the main reason. At the same time, in order to participate in global competition, companies have to cut their costs (including production costs and marketing costs), reducing inventory (including warehousing and transportation process in the inventory), increased effectiveness; enterprises seeking accurate and timely information, required to increase the entire supply key process visibility. Third-party logistics provider for the enterprise to solve the above problems, therefore, an increasing number of enterprises have chosen the assignment of logistics business.3. Third-party logistics to businesses has brought many benefits.(l) Focus on core business. Enterprises can achieve the optimal allocation of resources. The limited human resources. Financial resources to focus on their core business, to focus on the development of basic technology to develop new products, participate in world competition.(2) Cost savings, reducing capital backlog. The professional use of third party logistics providers, the professional advantages of mass production and cost advantages by improving the capacity utilization of various sectors to achieve cost savings, enable enterprises to benefit from the separate fee structure. Based on the findings of industrial vehicles, corporate dissolution of their own team and replaced by public transport services, the main reason is to reduce fixed costs, not only including the purchase of vehicles, investments, and workshops also include warehouses, shipping facilities, packaging equipment and employee-related expenses.(3) To reduce inventory. Enterprises can not undertake a variety of raw materials and product inventory unlimited growth, especially in high-value components to be promptly sent to the assembly point, to achieve zero inventory in order to ensure the minimum amount of inventory. Third-party logistics providers, with well-planned logistics planning and timely means of transportation to minimize inventory and improve the enterprise’s cash flow, to achieve cost advantages.译文什么是第三方物流资料来源: 罗布路网作者：Magnus Berglund 物流作为商品生产，流通和消费的概念，已引起越来越多的关注，物流企业能够在市场上赢得决定性的作用已日益明显。
第三方物流Third-PartyLogistics（3PL，TPL）
第三方物流Third-PartyLogistics（3PL，TPL）第三方物流Third-PartyLogistics（3PL，TPL）第三方物流是指生产经营企业为集中精力搞好主业，把原来属于自己处理的物流活动，以合同方式委托给专业物流服务企业，同时通过信息系统与物流企业保持密切联系，以达到对物流全程管理控制的一种物流运作与管理方式。
第三方物流，英文表达为Third-PartyLogistics，简称3PL，也简称TPL，是相对“第一方”发货人和“第二方”收货人而言的。
3PL既不属于第一方，也不属于第二方，而是通过与第一方或第二方的合作来提供其专业化的物流服务，它不拥有商品，不参与商品的买卖，而是为客户提供以合同为约束、以结盟为基础的、系列化、个性化、信息化的物流代理服务。
最常见的3PL服务包括设计物流系统、EDI能力、报表管理、货物集运、选择承运人、货代人、海关代理、信息管理、仓储、咨询、运费支付、运费谈判等。
由于服务业的方式一般是与企业签订一定期限的物流服务合同，所以有人称第三方物流为“合同契约物流（contractLogistics）”。
第三方物流内部的构成一般可分为两类：资产基础供应商和非资产基础供应商。
对于资产基础供应商而言，他们有自己的运输工具和仓库，他们通常实实在在地进行物流操作。
而非资产基础供应商则是管理公司，不拥有或租赁资产，他们提供人力资源和先进的物流管理系统，专业管理顾客的物流功能。
广义的第三方物流可定义为两者结合基本特征从发达国家物流业的状况看，第三方物流在发展中已逐渐形成鲜明特征，突出表现在五个方面：（1）关系契约化。
首先，第三方物流是通过契约形式来规范物流经营者与物流消费者之间关系的。
物流经营者根据契约规定的要求，提供多功能直至全方位一体化物流服务，并以契约来管理所有提供的物流服务活动及其过程。
其次，第三方物流发展物流联盟也是通过契约的形式来明确各物流联盟参加者之间权责利相互关系的。
物流管理中英文对照外文翻译文献
中英文资料外文翻译1. The Definition of LogisticsAfter completing a commercial transaction, logistics will execute the transfer of goods from the supplier( seller) to the customer( buyer) in the most cost-effective manner. This is the definition of logistics. During the transfer process, hardware such as logistics facilities and equipment( logistics carriers) are needed, as well as information control and standardization. In addition, supports from the government and logistics association should be in place.Three major functions of logistics(1) Creating time value: same goods can be valued different at different times. Goods often stop during the transfer process, which is professionally called the storage of logistics. It creates the time value for goods.(2) Creating location value: same goods can be valued differently at different locations. The value added during the transfer process is the location value of logistics.(3) Distribution processing value: sometimes logistics createdistribution processing value, which changes the length, thickness and packages of the goods. Like popular saying, “cutting into smaller parts”is the most commonly seen distribution processing within logistics create added value for goods.2. Logistics is a new commercial area, developing from the traditional stage to a modern one. The main differences between these two stage include:(1) Modern logistics adopts containerization techniques. The goods transfer process starts with packaging, followed by transportation, storage and distribution. The whole process is operated under logistics standards. Based on the logistics base module of 600×400mm, from the logistics module of 1,200×1,000mm, and enlarge to the size of 2,591×2,438mm-the size of high×wide of the container. It can be adjusted to the standard sizes of containers for trains, trucks and ships.(2) Information technologies are most important for modern logistics. Bar Code, POS, EDI and GPS systems dramatically improve the efficiency and accuracy of the logistics activities. Internet further assists the market development, operation and management of the logistics industry.3.International LogisticsAn increasing number of companies are involving in international markets through exporting, licensing, joins ventures, and ownership. This trend should continue. With such expansion there is a need to develop worldwide logistics networks. Integrated logistics management and cost analysis will be more complex and difficult to manage.There are some future trends in internationalization:(1) More logistics executives with international responsibilities(2) Expansion of the number and size of foreign trade zones.(3) Reduction in the amount of international paperwork and documentation(4) More foreign warehousing is owned and controlled by the exporting firm(5) Increasing number of smaller firm(6) Foreign ownership of logistics service firms, e. g., public warehousing and transportation carriers.(7) Increasing multiple distribution channelsThe international transport and the international logistics are same things in some way. So, when the international tradinginvolved, the firm must establish international logistics systems to provide the products and service demanded. The most significant development in international logistics will be the increasing sophistication information system adopted and independent departments to operate.4.Packaging. Packaging performs two basic functions–marketing and logistics. In marketing the packaging acts promotion and advertising. Its size, weight, color, and printed information attract customers and convey knowledge of the product. When firms are involved in international marketing, packaging becomes even more important. Products sold to foreign countries travel greater distances and undergo more handling operations. The logistics package is to protect the products during the process of logistics.Scrap disposal. The logistics process must effectively and quickly handle, transport, and store waste products. If they can be reused or recycled, logistics company should arrange and move them to the re–production and re–processing locations. Return goods handling. The handling of return goods is often called reverse distribution. Buyers may return items to the seller for a number of reasons. Most logistics systems are notgood enough to handle such cases. In many industries, consumers return products for warranty repair, replacement, or recycling, reverse distribution costs may be very high. Reverse distribution will become more important as customers demand more flexible and favorable return policies.5.Third Part Logistics ( TPL)Third Part Logistics provides all the logistics services. They act as a bridge or facilitator between the first part( supplier or producer) and the second part( buyer or customer). The primary objectives of third part logistics providers are to lower the total cost of logistics for the supplier and improve the service level to the customer.Third Part Logistics have been growing rapidly. Cost reduction and demands for batter and cheaper services are the main drives behind the growth. A third part logistics provider will be in a position to consolidate business from several companies and offer frequent pick–ups and deliveries, whereas in–house transportation cannot. Other reasons are as follows:* The company does not specialize in logistics;* The company does not have sufficient resources;* Eager to implement better logistics operation or does nothave time to develop the required capabilities in–house;* The company is venturing into a new business with totally different logistics requirements;* Merger or acquisition may make outsourcing logistics operations more attractive than to integrate logistics operations.6.Global LogisticsDeveloped countries often deal with globalization in two ways: to be more cost competitive with third world countries, and to look for new partners in other countries to manufacture components, subassemblies and even the final products. The second approach forces most developed countries to get into a new area called “ global logistics”.Benefits of global operations include cheap raw materials and end products, lower labor cost, better quality, increased internal competition and better customer service. Some of the disadvantages are unreliable delivery, poor communication and longer time from design to finish production. Challenges are often cultural and linguistic differences, legal requirements, logistics suppliers or manufacturers, exchange rates.There are three major flows involved in global logistics: material flow, document flow and cash flow.7.Logistics into the FutureLogistics is changing at a rapid and acceleration rate. There are two reasons are its rapid growth:Firstly, pressure to change by the development of the system itself(1) High–speed computing and data transmission can instantly transmit and react to user demand(2) More flexible and accurate logistic planning and control through computers and data processing(3) Flexible computer facilities help problem solving and increase decisions accuracy(4) Awareness of total cost measurement and management accountingSecondly, pressures for changes from the wider economy. (1) Be flexible in handling markets of different sizes for better competition(2) There is increasing specialization in markets and growth in retailing.(3) Life cycles for products are shortening. Logistics systems need to be more efficient, faster and more flexible(4) Move from mass production towards flexible manufacturingsystem( FMS). These systems enable a company to switch production quickly from one product to another(5) Competitive pressures lead to more efforts to improve customer service.8.The process of logistical integration can be divided into four stages:Stage 1. Began in the early 1960s in the USA and involved the integration of all activities associated with distribution. Separate distribution departments were to coordinate the management of all processes within physical distribution management( PDM).Stage 2. PDM was applied to the inbound movement of materials, components, and subassemblies, generally known as “ materials management”. By the late 1970s, many firms had established “ logistics department” with overall responsibility for the movement, storage, and handling of products upstream and downstream of the production operation.Stage 3. Logistics plays an important coordinating role, as it interfaces with most other functions. With the emergence of business process re–engineering( BPR) in the early 1990s, the relationship between logistics and related functions wasredefined. “ System integration” occurred. Cross–functional integration should achieve greater results.物流的定义在完成商业交易之后,物流将以最低成本和最高效益的方式执行将商品从供应商(卖方)流转到顾客(买方)的过程。
外文翻译---物流使用第三方服务
The use of third party logistics servicesM.S. Sohail , A.S. SohalWith the globalisation of businesses and the consequent competitive pressures, there has been an increasing dependence on the ability of organisations to deliver customer-adapted products all over the world quickly and on time. This has placed a number of demands on the logistics system and has become a rapidly developing area of investigation. In fact, it has been referred to as the last frontier for the development of strategic competitive advantage (Hum, 2000). To gain a competitive advantage, many organisations are seeking to manage their logistics operations strategically, but realise that they lack the core competencies and are increasingly seeking to outsource their logistics activities (Hum,2000). Apart from this, another important development that is making an impact on the organisations is the increased emphasis on time-based competition (Bhatnagar et al., 1999). Broadly, time-based competition refers to the speed with which products can be manufactured, delivered to the market and serviced.Much has been written in recent years about outsourcing logistics activities. There have been various terms used to describe this phenomenon such as logistics alliance (Bowersox, 1990), operational alliances in logistics (Laarhoven and Graham, 1994), contract logistics (Kearney, 1995), contract distribution (Wilson and Fathers, 1989) and third party logistics (Lieb and Randall, 1996). However, third party logistics (3PL) has been the term more widely used in recent times. Given the growing importance of logistics outsourcing, the extent of its usage has been widely examined in the USA (Lieb and Randall, 1996). Sheffi (1990) describes how the 3PL industry in the US has developed, and mentions several economic, regulatory and technological trends drivingthe development. Virum (1993) discusses 3PL development in Europe based on case studies of three Dutch and two Swedish providers. Other studies in the European context have also been undertaken (Lieb et al.,1993).An examination of the usage of 3PL services by large Australian firms (Dapiran et al.,1996) revealed that a number of operating units at many of the largest Australian firms were utilising the services of contract logistics providers. Some studies have outlined the linkage between manufacturing firms and 3PL services providers in Hong Kong, Southern China, Japan and South Korea (Millen and Sohal, 1996). In the South East Asian region, it was reported that Singapore-based firms are generally satisfied with the services of 3PL service providers.With the advent of multi-modal logistics in Malaysia, service providers have been focusing on establishing linkages and forming an entire logistics chain. Another trend noticeable in the 3PL industry in Malaysia is that most of the players specialise in the field as freight forwarding, container haulage, warehouse operation or conventional truckers and operate with minimal linkage to the other components in the logistics chain (New Strait Times, 1998). The current crop of 39 players in the industry are limited in size and operating capacity with duplication of services offered being considered as too many in the industry. Companies have been merging into larger entities to take advantage of the economies of scale and extend market coverage, as the value of a logistic company invariably lies in the market coverage of its network. However, to our knowledge, we have not found any comprehensive studies reported in the literature focusing on the extent of 3PL by firms in Malaysia. This study aims to fill this gap.Results reported in this study indicate that a number of operating units at many of the Malaysian firms are utilising the services of contract logistics providers, and have been doing so for several years. Many ofthese organisations employ the services of more than one contract logistics firm to provide a wide variety of services.Furthermore, many non-users are interested in this approach as evidenced by the 30% who are exploring the idea.Those operating units utilising contract logistics services providers have substantial experience with this practice as evidenced by about 45% having done so for more than 5 years. The decision to utilise contract logistics firms is almost as likely to originate at the corporate, divisional or local level. However, wherever the idea originates, managers from other functional areas will usually be involved in the decision to outsource. The level of commitment to the utilisation of contract logistics providers has been very encouraging with about 75% of the firms responding to this survey characterising their commitment as moderate to extensive. Additional evidence of this high level of commitment is provided by one-half of the firms allocating up to 40% of their total logistics budget to contract providers. In almost all cases,senior logistics executives view the use of contract firms as having had a positive impact on logistics costs, logistics systems performance, customer satisfaction, and employee morale. Based on these results, more than 80% of the managers would at least moderately expand their companies’ use of contract logistics firms.To those logistics executives considering outsourcing,this very positive feedback should be reassuring. The number of experienced organisations provides an important source of information about how to proceed and what to expect. Consideration of the use of contract logistics services providers will bring logistics managers in contact with colleagues in finance, marketing, manufacturing, and other areas, potentially expanding the logistics influence throughout the organisation. This should improve the scope of the analysis, as well as subsequently facilitating implementation.The experience of the firms in this study also provides insights as how to plan for implementation; for example,the need to educate the 3PL services provider about the firm’s requirements. Programmes to place redundant employees must also be developed.The survey also contains useful information for the providers of contract logistics services. The most important means for establishing contact with potential customers are through sales calls by representatives ofthe contract firms and discussions with other logistics professionals. Significant resources spent on other approaches should be questioned, based on the results from this survey. In addition, while users are quite satisfied with their experiences to date, few envision contract providers as a means to enter new markets, develop new customers or expand their current offerings. Those contract logistics firms able to offer opportunities of such a nature may find their markets growing rapidly.The above analysis of the experience of Malaysian firms in their usage of contract logistics services indicates that the market for 3PL services in Malaysia has a good potential for further development. While there is still a percentage of firms which have not outsourced their logistics functions, we believe that the vision of developing Malaysia into a logistics hub in the region will further enhance the use of the contract logistics services in the years to come.This study provides 3PL services providers who are considering South East Asia as a potential market, a comprehensive analysis of the current situation in Malaysia.Technovation 23 (2003) 401–408物流使用第三方服务质谱苏海尔 , 索哈尔随着企业全球化和随之而来的竞争压力，出现了以提供越来越依赖于组织能力的客户，产品适应世界各地的迅速和及时。
京东物流企业成本控制英语
京东物流企业成本控制英语The cost control of logistics enterprises has become a crucial aspect of their operations, particularly in the current business environment, where companies face constant competition and uncertainty. As one of the largest logistics companies in China, JD Logistics has implemented several measures to reduce costs and improve efficiency. This article details JD Logistics' cost control measures in the following steps.Step 1: Investment in automationOne of the significant ways that JD Logistics is controlling its costs is by investing in automation. The company has committed to using technology to optimize its operations, enabling it to handle more packages while reducing its labor costs. By automating its warehouses, JD Logistics has reduced the need for manual labor, which has led to significant savings. Furthermore, the use of robotics in packing and sorting has resulted in a more streamlined process, enabling the company to improve its output per worker.Step 2: Flagging Operational EfficiencyJD Logistics' cost control measures also involve increasing its operational efficiency. The company has created an efficient logistics network that enables it to transport goods quickly and efficiently. By optimizing its delivery routes and delivery vehicles, the company has been able to reduce its transportation costs significantly. Additionally, JD Logistics has also implemented a real-timetracking system that monitors the location and status of packages in real-time, which has reduced the need for package handlers during delivery.Step 3: Leveraging the Power of Big DataThe third step in JD Logistics' cost control measures is leveraging the power of big data. The company has invested heavily in data analytics, which allows it to identify areas where it can reduce costs and improve its services. By analyzing customer data, JD Logistics has gained insightsinto customer behavior and preferences, enabling it to tailor its services to meet their needs better. Furthermore, the use of data analytics has also enabled the company to optimizeits transportation routes and delivery times.Step 4: Implementing Green InitiativesAs part of its cost control measures, JD Logistics has implemented several green initiatives, such as using cleaner energy sources in its transportation fleet. The company has replaced its diesel-powered vehicles with electric ones, leading to significant savings in fuel costs. Additionally, JD Logistics has also implemented recycling programs in its warehouses and offices, reducing waste generation, andcutting disposal costs.ConclusionIn conclusion, JD Logistics has implemented several cost control measures that have enabled it to remain competitivein the logistics industry. By investing in automation, increasing operational efficiency, leveraging the power of big data, and implementing green initiatives, the company has reduced its costs while improving its services. As competition in the logistics industry continues to increase,JD Logistics' cost control measures will be crucial in maintaining its competitive edge.。
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。
外文翻译---物流企业成本管理实施战略
附录C外文原文Logistics enterprises to implement the strategic costManagement Writer：Dauben.J.W.Source：Oxford EconomicTime ：September 2009.[Abstract]The basic idea of strategic cost management is a costfactor to the competitive position of the same company linked to seek theimprovement of enterprise competitiveness and sustained reductions in thecost of the best path. In this paper, China's overall logistics costs arehigher status, the use of strategic cost management theory, analysis ofthe logistics enterprises in strategic cost management objectives. On thisbasis, from the structural cost driver and the implementation of costdriver put forward a specific cost management measures.In the economic globalization today, showing a network of logistics industry, specialization and standardization features. Theworld's logistics costsaccounted for an average of about 12% of globalGDP.First, the core idea of the strategic cost managementThe 20th century, 80 years, the British scholarKenneth Simon astrategic cost management (strategic cost management), that the strategiccost management is' by the enterprises themselves, as well as competitors,analysis of relevant cost information for managers to provide strategicdecision-making needs information '. In 1985, HarvardBusinessSchoolprofessor Michael Porter published a 'competitive advantage', by applyingthe value chain analysis, and cost drivers analysis tools to create costadvantages.U.S. management accounting academics and others to JiekesangkePorter's strategic management thinking should be integrated in the cost ofmanagement, the formation of the Cinque cost management model, thestrategic cost management is defined as' in the strategic management ofone or more of the stage of the cost of information management of the useof '.U.S. well-known accounting professor at Cooper and Sila Mo was ofstrategic cost management made the following definition: 'StrategicManagement">Cost Management means businesses can use a series of costmanagement methods to simultaneously reduce costs and achieve the purposeof strengthening the strategic position'.In short, strategic cost management is to enhance the competitiveadvantages of enterprises at the same time the cost of management isstrategic management thinking into the cost management, through managementaccounting provides an analysis of theenterprise itself and itscompetitors information to assist the formation and evaluation ofenterprise managers strategy, the formulation of an overall strategy forenterprises to provide relevant cost information, so that enterprises canflexibly adapt to changes in the external environment, to maintain a morelong-term competitive advantage.And compared to the traditional cost management, strategic cost managementwith extraversion (achieved on the cost management beyond the scope of payattention to the external competitive environment of enterprises), longterm(concerned about how to enable enterprises to obtain long-termeconomic interests and maintain long-term competitive advantage ),competitive (based on the analysis of competitive advantages ofenterprises), dynamic (based on different strategies to select a differentcost management type) and to provide more non-financial information and soon. Second, the logistics enterprise strategic cost managementobjectivesThe basic idea of strategic cost management is the cost factorsand the competitive position of enterprises linked to seek the improvementof enterprise competitiveness and sustained reductions in the cost of thebest path.According to the strategic cost management ideas, logisticsenterprise strategic cost management should be to achieve lower costs andenhanced competitive position of a dual purpose. In any competitiveenvironment is the foundation of the success of cost advantage or value ofthe advantage.Cost advantage through cost-effective to bring high profits; thevalue of benefits for the products, based on the competitor's products canprovide customers with more value-added, thereby enhancing its marketshare. The company's competitive position and its cost can also be used toprovide customers with value-added measure. When product prices are thesame, providing a value-added, the more the recognition by customers,competitive advantages more obvious; When products deliver value to thesame, the cost of lower profits, the more the more it has the upper handin pricing to give Customer delivered value-added space will be.At the same time, only when the supply chain companies to sharemore profits, competitive advantage can be sustained. Therefore, thelogistics enterprise strategic cost management goal is the pursuit ofbusiness profits and customer value and maximize.Third, based on strategic cost management perspective of costdrivers response logistics cost driver is the business strategy oflogistics from a strategic business impact on product cost and a number offactors. It is compared with the operating cost driver, with threecharacteristics: First, the strategy and logistics enterprises are closelylinked, such as the size of logistics enterprises, the degree ofintegration; Second is the impact of product cost is more long-term, morelasting and more far-reaching; Third, the formation and change to the costdriver is difficult.Logistics cost drivers can be divided into business strategy andimplementation of structural cost driver of cost drivers. In calculatingthe costs of these cost drivers are not taken into account, they are oftenignored by traditional cost management.However, the strategic costmanagement, we must engage in strategic cost drivers of logistics costs ofthe correct classified, so as to logistics enterprises to developeffective cost management and cost to provide a clear idea of decisionmakingand strategy.1. Analysis of the structural cost driver to find the path oflogistics enterprises in strategic cost management with thecharacteristics of the logistics industry, China's logistics enterprisesin the structural cost driver analysis should include the logisticsindustry, political and economic environment, geographic location, naturalconditions, the size of the logistics, logistics technology and verticalintegration.Present,China's logistics enterprises from the following threepaths to the implementation of strategic cost management:(1) The realization of the logistics of scale. Along with'logistics hot' swept the land of China, China all kinds of logisticsenterprises have been established.These are mostly small and scattered logistics enterprises, thelack of socialization and organized, operating costs are too high, servicefunctions imperfect, can do 'one-stop' services to small businesses. Thus,by numerous aspects of the logistics process of the organic integration,the promotion of logistics enterprises from a single transport,warehousing, storage, transportation and other service functions to theintegrated service business development. Achieve the logistics of scaleand reduce logistics cost has been a priority. To this end, China'slogistics and distribution companies need to rapidly improve thelevel of social networking, vigorously develop the logistics servicesystem and improve the logistics efficiency of scale, economies of scaleas soon as possible logistics and to build economies of scale as a basisfor further cost advantage.(2) continuouslyimprove logistics technology.At present, the way professional logistics services was verylimited, the overall logistics enterprise management level needs to beimproved. Most of the companies involved in logistics services will simplyprovide transportation (delivery), and storage services.In addition, EOS (Electronic Ordering System, electronic orderingsystems), EDI (Electronic Data Interchange, electronic data interchangetechnology), RF (Rapid Fabricate, RF), GIS (Global Information System,Geographic Information Systems) and other newlogistics technology Logistics in China in the field of application levelis still relatively low. Today only 39% of China's logistics enterpriseshave information management systems and capability was very incomplete.Neither target activities of the logistics for effective tracking andmonitoring, it can not effectively manage and analyze large amounts ofdata streams, but simply to rely on manpower to manage, is extremelyunfavorable to logistics cost control.To this end, China's logistics enterprises need from the basictechnology of the constituent elements of the logistics start logisticbusiness processes to improve the technical level, and strengthen thelogistics cost management, high-quality,cost-effective logistics servicesto ensure the efficient and smooth flow of logistics activities.(3) actively promote the vertical integration. As supply chainmanagement thinking of the promotion, logistics enterprises should notonly be confined to corporate customers, providing traditional logisticsservices, need to provide management, consulting and technical supportservices, such as distribution processing, logistics and informationservices, inventory management, logistics and other value-added servicesas well as the full range of logistics services solutions.In addition, the process of logistics activities should bedifferent logistics functions, logistics links to the use of integrated,so to simplify and reduce the logistics chain in order to reduce theamount of logistics operations to improve resource utilization and dataavailability, improve processing speed and processing efficiency ofoperations . All of this, no doubt can not do without the support of thelogistics related businesses. To this end, China's logistics businessneeds and related enterprises vertical integration of various logisticsactivities integration and systematic processing, thus optimizing resourceallocation, optimizing industrial structure and economic operation and tofurther reduce costs, improve efficiency, enhance their overall strength,to achieve sustainable development by leaps and bounds.2. Analysis of the implementation of cost driver, design logisticsenterprise strategic cost managementStrategy combines the characteristics of China's logisticsindustry, logistics companies on implementation cost driver analysisshould include the resources and facilities utilization, value chainintegration, contracting, management system, the establishment and fullparticipation in management, at present, China's logistics enterprises cantake the following five a strategy to implement strategic cost management:(1) increase the utilization of logistics resources andfacilities.In actual operation, the logistics chain by reducing losses andimprove utilization of logistics resources created by the profit space isconsiderable. According to theory, the use of logistics equipment, facilities and equipment utilization, the more conducive to thelogistics costs.In view of the basic conditions of China's modern logistics has been inplace, the gap with the developed countries mainly in integrating the useof context, so the focus of China's logistics enterprises should considerhow the existing stock of resources in an effective allocation ofresources in the integration process of the formation of a wellfunctioningrapid supply chain system, thereby enhancing the utilizationof resources and facilities and its own market competitiveness. To thisend, China's logistics enterprises need systems integration in all linksof the logistics business as well as social resources, so that saveresources, improve logistics efficiency.Such as strengthening the development of logistics planning,science and development of material consumption quotas, rationalorganization of transport andstorage.(2) to strengthen the logistics value chain integration.In the Government's policy support and vigorously promote, China'slogistics enterprises has entered a rapid development stage. At the sametime, highway, railway, aviation and other basic transport system ofcontinuous improvement, as well as the rapid development of informationtechnology. Logistics enterprises with great potential for development. Atthis point, the logistics enterprise's core competitiveness, not only in acertain value links, more importantly, in its procurement, transportation,warehousing, distribution, services, integration of various value chainsto generate out of the system benefits. Thus, for China's logisticsenterprises, it must be strong coordination of a full range of upstreamand downstream value of the logistics service process in any part of theoutreach activities, in order to improve efficiency through theintegration of value chains, in order to lower the total cost of logisticsbusiness opportunities.(3) emphasis on the signing of the contract logistics.As a logistics company to connect the key to both supply anddemand of goods, generally in conjunction with a number of manufacturerssigned a long-term logistics contracts, and maintain a more stablepartnership. At this point, the logistics contract is no longer a simplesense of the agents, transportation, warehousing, storage, customsclearance, etc. The signing of the contract, it also includes the designof the case of the logistics process management.Moreover, the process program to be able to solve the logisticsenterprises in a variety of difficult problems, to simplify the logisticsprocesses, reduce logistics costs, improve management, enhance economicefficiency and market competitiveness effect. This is undoubtedly thedecision of the general logistics contract involves many links in a longtime and require complex features.In this regard, China's logistics enterprises must be integratedwith national conditions and their development status, emphasis on thelogistics contract, rationality, integrity, feasibility, economy, and theclarity of the scope of services, contract terms of plasticity and so on.Ensure that the signing of the contract and performance of thelogistics process, the anticipated cost of waste to a minimum.(4) the establishment of logistics enterprise informationmanagement system.China's logistics business needs through modern information managementsystems to control and reduce logistics costs: on the one hand allows avariety of logistics operations or business processes to quickly andaccurately carried out; the other hand, aggregate data through informationsystems do a good job prediction analysis, can effectively control theoccurrence of logistics costs.Therefore, logistics information management system establishedlogistics operation can carry out an overall control of the entireprocess, reducing energy consumption, reduce the incidence of workaccidents, reduce incident handling and waste disposalcosts andultimately to create a low-cost logistics enterprises in strategicbranding. (5) the implementation of full participation in the management oflogistics enterprises.Logistics enterprises in various departments with the cost of eachemployee is directly related to only rely on co-operation between allstaff work together will be the cost of logistics enterprises in order toput real control, to better achieve cost management objectives. Thus, thenumber of employees involved and their sense of responsibility for theimpact of logistics costs is very important. Based on an analysis, staffcentripetal force of the specific impact of logistics costs can be reducedto two aspects: one is explicit costs such as material consumptionhigh,and low capacity utilization; the other hand, hidden costs, such asemployees not united, work depression, indifference, etc. for their ownbusiness.To this end, China's logistics enterprises must enhance the costmanagement of all staff awareness and encourage the full participation ofall employees to fully organize and mobilize the enthusiasm and creativityof employees to reduce the cost of work into the logistics operation inevery detail of the process. Eventually succeed in building a low-cost,long-term competitive advantage in the international logistics market toimprove their competitive position.Main references[1] Hum Fuming, Ding Gang, Lu Xian. Managerial Accounting [M].Guangzhou: Jinan University Press, 2006.[2] America Ronald H * Barrow. Logistics Management - -supply chain planning, organization and control of [M]. 2nd edition.Beijing: Mechanical Industry Press, 2006.[3] Michael Porter〕〔America. Competitive advantage [M].Beijing: Hoxie Publishing House, 1997.[4] Lei Xing-Hub, Su Tao Yong. Supply Chain Strategic CostManagement [J]. FuranUniversity: Natural Science Edition, 2007 (4).中文译文物流企业成本管理实施战略[摘要]战略成本管理的基本思想就是成本因素的竞争地位相同的公司与寻求提高企业竞争力和持续削减成本的最佳路径。
第三方物流成本的管理外文翻译(适用于毕业论文外文翻译+中英文对照)
The application of third party logistics to implement the Just-In-Time system with minimum cost under a global environmentAbstractThe integration of the Just-In-Time (JIT) system with supply chain management has been attracting more and more attention recently. Within the processes of the JIT system, the upstream manufacturer is required to deliver products using smaller delivery lot sizes, at a higher delivery frequency. For the upstream manufacturer who adopts sea transportation to deliver products, a collaborative third party logistics (3PL) can act as an interface between the upstream manufacturer and the downstream partner so that the products can be delivered globally at a lower cost to meet the JIT needs of the downstream partner. In this study, a quantitative JIT cost model associated with the application of third party logistics is developed to investigate the optimal production lot size and delivery lot size at the minimum total cost. Finally, a Taiwanese optical drive manufacturer is used as an illustrative case study to demonstrate the feasibility and rationality of the model.1. IntroductionWith the globalization of businesses, the on-time delivery of products through the support of a logistics system has become more and more important. Global corporations must constantly investigate their production systems, distribution systems, and logistics strategies to provide the best customer service at the lowest possible cost.Goetschalckx, Vidal, and Dogan (2002)stated that long-range survival for international corporations will be very difficult without a highly optimized, strategic, and tactical global logistics plan. Stadtler (2005) mentions that the activities and processes should be coordinated along a supply chain to capturedecisions in procurement, transportation, production and distribution adequately, and many applications of supply chain management can be found in the literature (e.g. Ha and Krishnan, 2008, Li and Kuo, 2008and Wang and Sang, 2005).Recently, the study of the Just-In-Time (JIT) system under a global environment has attracted more attention in the Personal Computer (PC) related industries because of the tendency towards vertical disintegration. The JIT system can be implemented to achieve numerous goals such as cost reduction, lead-time reduction, quality assurance, and respect for humanity (Monden, 2002). Owing to the short product life cycle of the personal computer industry, downstream companies usually ask their upstream suppliers to execute the JIT system, so that the benefits, like the risk reduction of price loss incurred from inventory, lead times reduction, on-time delivery, delivery reliability, quality improvement, and lowered cost could be obtained (Shin, Collier, & Wilson, 2000). According to the JIT policy, the manufacturer must deliver the right amount of components, at the right time, and to the right place (Kim & Kim, 2002). The downstream assembler usually asks for higher delivery frequency and smaller delivery lot sizes so as to reduce his inventory cost in the JIT system (Kelle, khateeb, & Miller, 2003). However, large volume products are conveyed using sea transportation, using larger delivery lot sizes to reduce transportation cost during transnational transportation. In these circumstances, corporations often choose specialized service providers to outsource their logistics activities for productivity achievement and/or service enhancements (La Londe & Maltz, 1992). The collaboration of third party logistics (3PL) which is globally connected to the upstream manufacturer and the downstream assembler will be a feasible alternative when the products have to be delivered to the downstream assembler through the JIT system. In this study, the interaction between the manufacturer and the 3PL will be discussed to figure out the related decisions such as the optimal production lot size of the manufacturer and the delivery lot size from the manufacturer to the 3PL, based on its contribution towards obtaining the minimum total cost. In addition, the related assumptions and restrictions aredeliberated as well so that the proposed model is implemented successfully. Finally, a Taiwanese PC-related company which practices the JIT system under a global environment is used to illustrate the optimal production lot size and delivery lot size of the proposed cost model.2. Literature reviewThe globalization of the network economy has resulted in a whole new perspective of the traditional JIT system with the fixed quantity-period delivery policy (Khan & Sarker, 2002). The fixed quantity-period delivery policy with smaller quantities and shorter periods is suitable to be executed among those companies that are close to each other. However, it would be hard for the manufacturer to implement the JIT system under a global environment, especially when its products are conveyed by transnational sea transportation globally. Therefore, many corporations are trying to outsource their global logistics activities strategically in order to obtain the numerous benefits such as cost reduction and service improvement. Hertz and Alfredsson (2003) have stated that the 3PL, which involves a firm acting as a middleman not taking title to the products, but to whom logistics activities are outsourced, has been playing a very important role in the global distribution network. Wang and Sang (2005)also mention that a 3PL firm is a professional logistics company profiting by taking charge of a part or the total logistics in the supply chain of a focal enterprise. 3PL also connects the suppliers, manufacturers, and the distributors in supply chains and provide substance movement andlogistics information flow. The core competitive advantage of a 3PL firm comes from its ability to integrate services to help its customers optimize their logistics management strategies, build up and operate their logistics systems, and even manage their whole distribution systems (Wang & Sang, 2005).Zimmer (2001) states that production depends deeply on the on-time delivery of components, which can drastically reduce buffer inventories, when JIT purchasingis implemented. When the manufacturer has to comply with the assembler under the JIT system, the inventories of the manufacturer will be increased to offset the reduction of the assembler’s inventories (David and Chaime, 2003, Khan and Sarker, 2002and Sarker and Parija, 1996).The Economic Order Quantity (EOQ) model is widely used to calculate the optimal lot size to reduce the total cost, which is composed of ordering cost, setup cost, and inventory holding cost for raw materials and manufactured products (David and Chaime, 2003, Kelle et al., 2003, Khan and Sarker, 2002and Sarker and Parija, 1996). However, some issues such as the integration of collaborative 3PL and the restrictions on the delivery lot size by sea transportation are not discussed further in their studies. For the above involved costs, David and Chaime (2003) further discuss a vendor–buyer relationship to include two-sided transportation costs in the JIT system. Koulamas, 1995and Otake et al., 1999 describe that the annual setup cost is equal to the individual setup cost times the total number of orders in a year. McCann, 1996and Tyworth and Zeng, 1998both state that the transportation cost can be affected by freight rate, annual demand, and the products’ weight. Compared to the above studies which assume that the transportation rate is constant per unit, Swenseth and Godfrey (2002)assumed that the transportation rate is constant per shipment, which will result in economies of scale for transportation. Besides, McCann (1996)presented that the total logistics costs are the sum of ordering costs, holding costs, and transportation costs. A Syarif, Yun, and Gen (2002)mention that the cost incurred from a distribution center includes transportation cost and operation cost. Taniguchi, Noritake, Yamada, and Izumitani (1999)states that the costs of pickup/delivery and land-haul trucks should be included in the cost of the distribution center as well.The numerous costs involved will be formulated in different ways when the manufacturer operates the JIT system associated with a collaborative 3PL under a global environment. Kreng and Wang (2005) presented a cost model, which can beimplemented in the JIT system under a global environment, to investigate the most appropriate mode of product delivery strategy. They discussed the adaptability of different transportation means for different kinds of products. In this study, the implementation of sea transportation from the manufacturer to the 3PL provider will be particularized, and the corresponding cost model will also be presented to obtain the minimum total cost, the optimal production lot size, and the optimal delivery lot size from the manufacturer to the 3PL provider. Finally, a Taiwanese company is used for the case study to illustrate and explore the feasibility of the model.3. The formulation of a JIT cost model associated with the 3PLBefore developing the JIT cost model, the symbols and notations used throughout this study are defined below:B3PL’s pickup cost per unit product (amount per unit)Cj3PL’s cost of the j th transportation container type, where j= 1, 2, 3,…,n (amount per year)DP annual demand rate of the product (units per year)Dr annual demand of raw materials (units per year)D customers’ demand at a specific interval (units per shipment)E annual inventory holding cost of 3PL (amount per year)F transportation cost of the j th transportation container type from themanufacturer to the 3PL, where j= 1, 2, 3, …, n (amount per lot)F freight rate from the 3PL provider to the assembler (amount per kilogram)Hp inventory holding cost of a unit of the product (amount per year)Hr inventory holding cost of raw materials per unit (amount per year)Ij average product inventory of the j th transportation container type in the manufacturer, where j= 1, 2, 3, …, n (amount per year)I annual profit margin of 3PL (%)K ordering cost (amount per order)Kj number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is Qj with the j th transportation container type, where j= 1, 2, 3, …, n(kj=Qj/d)M∗ optimal number of shipments that manufacturer delivers with the optimal total costactual number of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nMj number of shipments of the j th transportation container type, where j= 1, 2, 3, …, nnumber of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nN∗ optimal production lot size of the manufacturer (units per lot)optimal production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nj production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nr ordering quantity of raw material (units per order)P production rate of product (units per year)maximum delivery lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)q∗ optimal delivery lot size of the manufacturer (units per lot)qj actual delivery lot size of the j th transportation container type, where j= 1, 2, 3, …,n (units per lot)Rj loading percentage of the j th transportation container type, where j= 1, 2, 3, …,n(Rj=qj/Qj)Rj real number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is qj with the j th transportation container type, where j= 1, 2, 3, …,n(rj=qj/d)S setup cost (amount per setup)W weight of product (kilogram per unit)Λ quantity of raw materials required in producing one unit of a product (units)Tomas and Griffin (1996)considered that a complete supply chain should consist of five participants, including the raw materials supplier, the manufacturer, the assembler, the warehouse operator, and the consumer. This study mainly focuses on the relationships among the manufacturer, the 3PL provider and the assembler within the JIT system under a global environment. In order to achieve the fixed quantity-period JIT delivery policy, which implies that the actual delivery lot size has to be determined by identifying the downstream assembler’s needs instead of the upstream manufact ure’s economical delivery lot size, higher transportation costs with higher delivery frequency are necessary. Since the JIT system are more appropriately executed among those companies that are close to each other, a collaborative 3PL connected the upstream manufacture with the downstream assembler is necessary when the products have to be delivered from the upstream manufacture to the downstream assembler by sea transportation over a long distance. This study proposes a JIT cost model to obtain the optimal production lot size, the actual delivery lot size, the most suitable transportation container type, and the exact number of shipments from the manufacturer to the 3PL provider at the minimum total cost.This study makes assumptions of the JIT system as follows:(1) There is only one assembler and only one manufacturer for each product.(2) The production rate of the manufacturer is uniform, finite, and higher thanthe demand rate of the assembler.(3) There is no shortage and the quality is consistent in both raw materials and products.(4) The demand for products that the assembler receives is fixed and is at regular intervals.(5) Qj is much greater than demand at a regular interval,d.(6) The transportation rates from the manufacturer to the 3PL and from the 3PL to the assembler are computed by the number of shipments and the product’s weight, respectively, and,(7) The space of th e manufacturer’s warehouse is sufficient for keeping all inventories of products that the manufacturer produces.According to the above assumptions from (1), (2), (3)and (4), Fig. 1illustrates the relationships among the manufacturer, the 3PL provider, and the assembler, where the Fig. 1represents the inventory of manufacturer’s raw materials, the inventory of products inside the manufacturer, the inventory of the 3PL provider, and the inventory of the assembler from top to bottom (Kreng & Wang, 2005). This study also adopts the Fig. 1 to demonstrate the collaboration of the 3PL provider which will be an interface connecting the manufacturer and the assembler. During the period T1, the inventory of products with the manufacturer will be increased gradually because the production quantity is larger than the demand quantity. However, during the period T2, the inventory of products will be decreased because the production has been stopped.中文翻译：在全球环境下第三方物流以最小的成本实现了Just-In-Time系统的应用摘要：JUST-IN-TIME（JIT）系统，供应链管理的整合，最近已经吸引了越来越多的关注。
物流成本控制外文文献翻译2014年译文3900字
文献出处:Henesey L. The Research of Logistics Cost Control and Optimization [J] The Journal of International Logistics, 2014, 26(5): 15-31原文The Research of Logistics Cost Control and OptimizationHenesey LAbstractLogistics activities with the appearance of the Commodity Exchange, has a long history. Logistics, because of its running through the whole process of the production and circulation, therefore, reasonable and efficient logistics can coordinate and improve the production and circulation structure, produce huge profits, become the new profit growth point of the national economy. Companies from the first profit source, to the second profit source, and then to the third profit source of mining, make logistics management history is also known as cost reduction. The economy of both the national economy and enterprises in our country, logistics costs are high, at the macro level, characterized by high logistics costs as a percentage of GDP, at the micro level of logistics cost in the enterprise cost project first.Key words: Logistics cost; Logistics cost control; Control strategy1 IntroductionFrom the point of economic development process, has seen two industries provide a lot of profit. The first profit source, namely material resources saving, this way of reducing consumption of material resources of the source of profit, based on advanced science and technology and social production conditions as the prerequisite. The second profit source, that is, lower labor cost, after ruling out the materialconsumption, gain profit from commodity is the most effective way to improve labor efficiency, reduce labor costs. Both are restricted by scientific and technological level, profit source exhausting. Waseca university professor Caesar to fix the current fee "book's subtitle is" the third profit source of unknown ", reduce the logistics cost is equal to benefit growth, therefore, of "the third profit source”. Reduce logistics cost is a traditional logistics department, the logistics management in history is also known as the cost reduction. Increase corporate profits have expanding sales and reducing costs two most basic method, and reduce logistics costs are more effective than expand sales (through put), because it is a process not only reduces the logistics cost, but also help improve the quality of logistics, expand through put. Therefore, the logistics cost control has the important status in the logistics management, is a direct means to explore the third profit source.First of all, the logistics cost control is an important means to reduce logistics cost. Logistics is a by the transport, storage, handling, packaging, circulation processing and logistics information system. IN the logistics system, each link has its own rational way and the best economic benefit, if the best link together, the economic benefits of the logistics system as a whole but not necessarily the best, only consider the overall benefit of logistics cost is the best logistics system. Cost can truly reflect the economic activities of solid state, is a common scale evaluation of all activities, therefore, should through the logistics cost control of logistics activities, quantitative logistics economic benefit index. Reduce logistics cost, also is the reasonable organization commodity circulation and the important way to increaseeconomic efficiency.Secondly, the logistics cost control is advantageous to the rationalization and optimization of logistics system. Logistics cost management is the logistics of each function as a system to construct, analysis, organization and management, and the efficiency and cost analysis of logistics system is the structure of the logistics system, analysis, organization and management of process optimization, the lowest cost of logistics is to achieve a certain logistics service as the foundation. Logistics coordination and optimization of logistics cost control must be improved, the various functions, each link, in order to achieve reduce logistics cost, make the logistics system step by step towards rationalization, enhance the service level.2 The overview of logistics costLogistics cost refers to the enterprises in the process of production and business operation, commodities from raw material supply, through the production and processing, to the finished products and sales, as well as with the waste produced during production and consumption cost of the recycling process, such as what had happened.Logistics cost is an enterprise's logistics system to complete the logistics activity, the transfer of the realization of goods in terms of space, time and all the cost of currency performance. Specifically, it is the product in the process of physical movement, such as packaging, loading and unloading, handling, transportation, storage, distribution processing, and logistics information spending by the sum total of human, material and financial resources. Logistics cost is the sum of the logisticsoperation chain each link all cost. Enterprise logistics cost in essence should be the completion of customer orders.The scope of the logistics cost is determined by three factors: the first is the logistics cost calculation, namely the start-stop problems of logistics. The scope of logistics is considerable, it includes; In logistics, the logistics of raw materials, plant from the factory to the warehouse, the logistics distribution base, from distribution to logistics such as part of the customer base. Choose from these logistics is an obvious difference. The second is the logistics activity. Transportation, storage, loading and unloading, handling, packaging, etc. Various kinds of logistics activities, with what kind of activity as the logistics cost calculation object. Calculated is an object with all logistics activities to logistics costs, and only in some activities, such as transportation, storage calculated for the object of logistics cost, of course, there's a difference. The third is the nature. Freight, the safekeeping fee and other external payments of logistics cost, or artificial cost, depreciation cost, for the repair of fee, fuel and other internal spending, exactly which part of the listed in the logistics cost calculation, will directly affect the size of the logistics cost.3 Characteristics of the logistics cost3.1 "Logistics cost iceberg""Logistics iceberg" theory was put forward by Professor Caesar to fix Japan wised university. He found that when the logistics cost, the current financial accounting system and accounting method can't grasp the actual situation of the logistics cost, and people know about the costs of logistics is very one-sided, eventhere is a lot of falsity, he compared the situation to "logistics iceberg”. Tip is characteristic of most sank under the water, and the dew in the water is just the tip of the iceberg, did not see the outline of the iceberg, the control and management of logistics cost lost scientific and integrityUnder normal circumstances, the enterprise accounting subjects, only to pay the cost of shipping, warehouse companies outside on the logistics cost, the actual cost of these indeed in the whole logistics cost as the tip of the iceberg. Because, logistics infrastructure construction fee and companies use their own vehicle transportation, using their own warehouse storage of goods, by his workers to packing, loading and unloading fees are not included in the logistics costs within the subjects. Generally speaking, the enterprises pay the external logistics cost is part of the small, more is the enterprise internal logistics cost.3.2 Antinomy between the benefit of the logistics costHigh levels of logistics service is composed of high logistics costs to ensure that enterprise it is difficult to improve the logistics service level, but also reduces the logistics cost, unless there is a great technological progress. Compared with other enterprise in competition condition, in the case of in a very high level of service, if you want more than rivals, and maintain a higher standard of service you need to have more input, so in an enterprise must carefully study and comparison of the decision.4 Logistics cost control strategyLogistics cost control, it is in the process of logistics, the logistics cost of various factors in accordance with the standards of a pre-decided to strict supervision,discovered on timely take measures to correct deviation, so that the logistics in the process of the resource consumption and spending limit within the scope of the standard. Logistics cost control in the process of enterprise logistics cost management can play a huge role, it can stimulate staff sense of responsibility for the logistics cost control, strengthen enterprise management department to supervise the performance of logistics department, at the same time to save money and reasonable use of funds.4.1 Transportation cost control strategyIn the process of logistics, enterprise should according to the law of commodity circulation, transportation conditions, goods flow, market supply and demand situation, the reasonable minimum mileage, the minimum link, with the least amount of capacity, spend the least cost, and the fastest time put the goods from producer to consumer. With the least amount of labor consumption, transport more goods, get the best economic benefits. In transportation production activity, needs certain labor consumption, measure transportation is reasonable or not, from the point of view of technical economy, the consumption on the transport of social labor, to evaluate economic benefit of transportation, the factors affecting the economic benefits of the transport have transportation distance, transportation, transport, transport time and transport costs.4.2 Inventory cost controlInventory is the enterprise production and logistics channel of each point accumulation in the raw materials, supplies, and all related components, semi-finished and finished products. Inventory cost, it refers to have inventory of this. It is a majorcomponent of logistics operation. For general manufacturing enterprise, the inventory cost occupies the proportion of the total logistics cost is quite big, generally about 40%.Inventory cost management is to minimize the total cost. Keep certain inventory, can make the product or service to keep certain available rate; Can also indirectly reduce the other aspects of the operating costs. First of all, keep inventory can make the production more batch, batch less, operation level is higher, and thus produce certain economic benefits. Because of the inventory to play the role of a buffer between supply and demand, can eliminate the influence of demand fluctuations on output. Second, keep inventory helps to achieve cost savings in procurement and transportation. Inventory costs are generally by the inventory holding cost, procurement cost and shortage cost, with the different nature of the enterprise inventory cost in the proportion of each component is also different.4.3 Logistics cost controlIn the whole logistics cost, management cost proportion reached 4%, second only to the cost of transportation and warehousing costs, is one of the core part of enterprise logistics cost control. Reasonable management cost control strategy will help to improve the staff service attitude, reducing operation error, reduce the damage rate, troubleshooting and recovery operation performance, etc. In the practice of logistics management cost is due to the enterprise in order to organize, plan, control, and allocate supplies activity occurring in the course of logistics management fees and agency fees at the scene.译文物流成本控制及优化研究作者：赫尼斯摘要物流活动随着商品交换的出现而出现,具有悠久的历史。
物流成本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。
物流成本仓储管理系统中英文对照外文翻译文献
文献信息：文献标题：Logistics Cost Calculation of Implementation Warehouse Management System: A Case Study（实施仓储管理系统的物流成本计算：案例研究）国外作者：Tomáš Ku era文献出处：《MATEC Web of Conferences》, 2017字数统计：英文 2741 单词，13573 字符；中文 4043 汉字外文文献：Logistics Cost Calculation of Implementation Warehouse Management System: A Case StudyAbstract Warehouse management system can take full advantage of the resources and provide efficient warehousing services. The paper aims to show advantages and disadvantages of the warehouse management system in a chosen enterprise, which is focused on logistics services and transportation. The paper can bring new innovative approach for warehousing and presents how logistics enterprise can reduce logistics costs. This approach includes cost reduction of the establishment, operation and savings in the overall assessment of the implementation of the warehouse management system. The innovative warehouse management system will be demonstrated as the case study, which is classified as a qualitative scientific method, in the chosen logistics enterprise. The paper is based on the research of the world literature, analyses of the internal logistics processes, data and finally enterprise documents. The paper discovers costs related to personnel costs, handling equipmentcosts and costs for material identification. Implementation of the warehouse management system will reduce overall logistics costs of warehousing and extend the warehouse management system to other parts of the logistics chain.1.IntroductionAt present time companies try to minimize the costs of logistics. The concept of warehousing is very closely linked to logistics and distribution. Warehousing is within the logistics chain, one of the activities cannot be omitted. Warehousing addresses many crucial issues, inventory levels, ordering cycles, warehouse equipment and their spatial distribution, distribution of warehouse and inventory management. At high inventory levels incurred by companies fixed cost for each additional unit of inventory. Possession of inventory on hand may be necessary for the company due to preserve their source of supply. Warehousing is one of the most important parts of the entire logistics system. Warehousing is a link between manufacturers and customers, it provides storage for many products (e.g. raw materials, parts, semi-finished products, components and finished products). Warehouses allow to bridge space and time. Manufacturing inventories ensure optimal continuity of the production. Inventories of goods for ensuring smooth supply of the final customer.2.Theoretical background and methodologyWith the constant technological advancement, the companies started to invest in new systems to support competitiveness in the market in which they operate. The trend of reducing the cost of warehousing is the maximum use of warehouse space, the minimum number of transfers, effective solution to the warehousing points or reducing the number of species of stored inventory. These costs are significant, if the free warehouse space on someone's rented, or if with a higher warehousing amount of enterprise must pay for additional rented premises, or energy, or heat. Warehousemanagers are usually interested in providing high quality services to their customers at minimum cost. From a tactical, strategic and operational point of view, the main issues concern both the warehouse and the inventory management.Warehousing systems and material handling systems play a pivotal and critical role in the supply chain, and requirements for warehousing and handling operations have significantly increased in recent years.Warehousing refers to activities associated with inventory management. These activities take place within the warehouse area, it is mainly the receipt of goods, purchase goods handling, picking, gathering and activities related to sorting.Warehouse management is not just a purchase, warehousing and transport within the warehouse; this is a more complex system that exceeds the physical boundaries of warehouses. Warehouse Management System (hereinafter WMS) is used to increase performance and warehousing for better management decisions for holding only strictly necessary supplies needed for the manufacturing process. WMS can take full advantage of the resources and provide efficient warehousing services provided by the plan, organize, control and coordination processes. WMS is a necessary approach for every warehouse. An automated warehousing system provides less effort, more efficient, and reliable results compared to manual handled system. WMS is designed to help reduce costs through effective warehouse processes. The tool known as WMS is a system that facilitates the handling operations and storage materials through defined parameters, but the deployment of this system need to go through steps that impact positively and negatively the company's various sectors.The need for automating the warehouse arises from the fact that manual handling may cause human errors which may affect the warehouse utilization.The case study, as one of the qualitative research methods, was chosen because it counts among the most frequently used methods within the research focused on the implementation of different management approaches into practice of organizations.Case study is defined as an empirical survey of the current phenomenon in its natural environment, using multiple sources of evidence. Study cases are selected based on pre- defined conditions of the case.The aim of this paper is to show advantages and disadvantages of the warehouse management system in a chosen logistics service provider (Ewals Cargo Care), which is focused on logistics services and transportation. The paper will bring new innovative approach for warehousing and presents how the logistics enterprise can reduce logistics costs, mainly personnel costs. This is especially thanks to the implementation of warehouse management system. Data used in the case study is based on real logistics processes in logistics service provider. The paper discovers costs related to personnel costs, handling equipment costs and costs for material identification.3.Case study: Warehouse management system in logistics service providerThe case study is focused on new innovative approach for warehousing and presents how logistics service provider (Ewals Cargo Care) can reduce logistics costs, thanks to the implementation of warehouse management system. Ewals Cargo Care (hereinafter ECC) is a transport and logistics company operating in the market for more than 110 years. For its customers, primarily in the automotive, electronics, paper and packaging industry, manufacturers and distributors of consumer electronics provides services both in the field of transport, as well as services related to warehousing and handling of goods.The company's goal is always to find the optimal solution for shipping process on the way from supplier to customer, with the possibility of combining shipment, transhipment or use consolidation warehouses. ECC fully uses its years of experience, skills and knowledge to find and implemented for customers the most effective solution with the least impact on the environment.The case study compares two models. The first one is the existing warehouse system and the second one is the new innovative WMS. For the design of WMS implementation was used analysis of current warehouse management based on fixed warehouse positions and common software that keeps track of inventory about individual stock items. The current system of fixed positions does not allow variable use of empty warehouse cells for current needs income and material warehouse. Proposal for the implementation of WMS in turn allows almost 100% utilization of warehouse capacity and reducing the administrative handling time needed to process goods receipt, put-away, warehousing and distribution of goods to the production. For the current calculation of measured values required for the proposal to introduce managed warehouse was used ECC customer production plan in 2017. Of these production plans, can derive data needed to analyse the personnel and technical complexity in the case of implementation of WMS.Tab. 1 shows the personnel costs in the existing warehouse system. Personnel costs are governed by wage regulation in the ECC. Based on the number of employees (32 people) are determined by the total personnel costs, which amounts to 1,183,000 CZK per month.Table 1. Personnel costs – current state – existing warehouse systemRequired operating personnel warehouse in 2017 could be changed about the implementation of WMS. In tab. 2 lists the personnel costs in the warehouse after implementation of WMS. Out of 32 employees after the implementation of softwareand hardware WMS has been optimized six workers. Personnel costs would be reduced from the amount 1,183,000 CZK to 967,000 CZK per month.Table 2. Personnel costs – state after implementation of WMSIn tab. 3 is an overview of the necessary handling equipment in the warehouse before and after the implementation of WMS. The changes that have occurred since the implementation of WMS are saving one forklift (yellow highlighted box in the tab.3). Number of forklifts can be reduced because WMS reduces the number of forklift drivers. Monthly savings is 24,242 CZK.Table 3. Handling equipment costsTab. 4 shows the hardware and software costs of implementation WMS. These costs include software and hardware equipment (radio frequency terminal equipment, radio frequency network including installation and the necessary printers for printing identification cards). The monthly depreciation of software is 36,944 CZK and maintenance is 7,875 CZK. Monthly depreciation on hardware is 19,168 CZK. Total monthly costs for software and hardware of WMS are 63,987 CZK.Table 4. Hardware and software costs of implementing WMSTab. 5 expresses the logistics costs for material identification in the ECC warehouse. From the available data to determine the total number of printed identification cards (hereinafter IDC) is 660,294 pieces. Print of one IDC worth 0.61 CZK, so they are identifiable costs to the total number of IDC calculated the amount to 402,779 CZK. Costs of hardware and software (column HW and SW) are fixed monthly 29,637 CZK. This amount includes the use of personal computer and printers including consumables. Total yearly costs for material identification are 758,423 C ZK. Table 5. Logistics costs for material identification, HW and SW equipment – existing warehousesystemTab. 6 shows the costs for material identification in case of implementation WMS. IDC costs will change, because new IDCs are cheaper. One identification card costs only 0.24 CZK. Changes that occur with this implementation shall remain in hardware and software. Monthly operating costs of hardware and software of WMSare from tab. 4 totally 63,987 CZK per month. As is apparent from a comparison of the tables, the implementation of WMS will increase the total cost of the material identification from 758,423 CZK to 926,318 CZK per year.Table 6. Logistics costs for material identification, HW and SW equipment – WMSTab. 7 expresses the total cost evaluation, the use of an existing type of warehousing at fixed positions. The right part of the table shows implementation of the WMS. The total savings would be 6 people, so it would reduce personnel costs. WMS could reduce the costs of the warehouse equipment of the forklift. Costs for material identification would increase slightly, but the total yearly cost savings would amount to 2,715,009 CZK.Table 7. Yearly evaluation of total costs4.ConclusionWMS brings many positive impacts. WMS means in practice that all movement of the material is controlled by software, material is identified by a bar code transmitted with a radio frequency terminal. Workers are minimized errors and increasing the productivity. Processes performed by the warehouse staff can monitor and evaluate at any moment. The system minimizes the complaint allows the merging of orders and guarantees compliance with FIFO (First In First Out).The aim of this paper was reduced the logistics costs of warehousing in the ECC and propose the implementation of WMS for reasons of logistics cost savings. With the implementation of WMS will be savings on the cost side. Overall it will be reduced the necessary operating staff consists of 32 to 26 workers, also will be reduced the required handling (warehouse equipment) and slightly will be increased the logistics costs for material identification. Total yearly savings are 2,715,009 C ZK.中文译文：实施仓储管理系统的物流成本计算：案例研究摘要仓储管理系统可充分利用资源，提供高效的仓储服务。
外文资料翻译---分析第三方物流的发展
外文资料翻译---分析第三方物流的发展Analysis of Third-Party Logistics DevelopmentLogistics is a term derived from the military's logistics support。
which has been widely used in the economic field since the Second World War。
The Logistics Management n of the United States defines logistics as the process of meeting the XXX the flow and storage of raw materials。
intermediate products。
final products。
and related n.Logistics comprises four key components: real flow。
real storage。
and management to coordinate the flow of n。
The primary n of logistics is to create time and space XXX the distance through storage.Third-party logistics (3PL) is a service provided by an external company to manage the logistics activities of another company。
The development of 3PL has been driven by theincreasing complexity of supply chain management。
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。
第三方物流【外文翻译】
外文翻译原文Third-party logisticsMaterial Source: WORD TRADE JULY 2005Author: Lara L Sowinski Third-party logistics providers are at the top of their game. The demand for their services has never been greater, thanks to ongoing globalization and the need for companies to manage increasingly complex supply chains. The 3PLs have a lot more to offer too and they're moving quickly up their customers' value chains with services like security consulting and purchase order management.The growth in the 3PL industry mimics that of most industry life cycles, observes Jerry Lev), vice president of marketing for BAX Global.”When the WL industry started around 1990, we all went after the low hanging fruit. That is, the obvious non-core activities of warehousing, transportation, basic customs clearance activities, transportation management, and documentation." Today's 3PLs are much more robust and typically play a more significant role than previously, he says. Anymore, the 3PL "really needs to have a cross-functional presence" inside the customer's business."It used to be their presence was limited to the transportation and logistics department. Now, you're finding 3PLs in purchase order management and supplier management, for example. You need to have a presence in the marketing department, the operations department, and the Finance department if you want to move up the value chain. You have to understand your customer's needs and hot buttons. but if you stay just in the transportation and logistics area you're never going to understand those other commercial needs."Levy also says it's important for 3PLs to have "leading edge systems and Web-based information exchange capabilities." He says that in the late 1990s, companies spent a lot of money on software vendors' ERP systems and transportation modules then expected the 3PL to interface with those systems. However, "Companies spent a lot of money of these systems and they haven't gotten the ROI they anticipated. Now, we're seeing quite a technology' off-load from corporations, manufacturers, and retailers. They're saying to the 3PLs, 'Look, you start providing that information to us. I want to be able to access transportation performance, statistics, supplier compliance, and I want you to be able to do that for me, Web-based,so I can just go into your system and pull that information because we're not going to buy software.'"According to 3PL executives relationships with customers are getting closer, more intimate, and there's plenty of room for expansion. Levy believes relationships have evolved into "real partnerships, especially when it comes to international supply chain management. We have more business critical information than we've ever had from our customers. Our customers are willing to open their books more than they ever have, and quite frankly we're willing to open our books to those kinds of customers."Ken Chay director of marketing strategy for APL Logistics agrees. "Today's 3PL clients are more receptive to working with 3PLs as strategic partners and not just as tactical cogs in the wheel. As any 3PL worth its salt will tell you, the more you allow your 3PL to work with you al a strategic level, the more successful and productive your relationship will likely be." There are also more companies using 3PLs. says Chay. "As recently as ten years ago, do-it-yourself was still the norm. In fact, when Northeastern University conducted one of its first studies on the use of 3PL services in 1991, only 38 percent of respondents indicated they were using 3Pl.s. By contrast, a joint study conducted by Northeastern University and Accenture in 2004 showed that number has grown to 80 percent."Chay advises that to get the most out of the relationship, companies should take care not to "underestimate or underutilize their 3PL." He cites the area of logistics network optimization as one example. "Some companies come to a 3Pl. with their geographic needs and service requirements pre-determined. For instance, let's say a company is thinking about opening a new facility in Chicago. Certainly the company will be able to find a 3PL who can provide the required services exactly as requested. But, is it as good as it can be? As an alternative, what if the company approached a 3PL with a set of needs, opportunities, and business rules and let the 3PL come back with some alternative solutions? Perhaps there's an even better location or combination of locations that could work, not to mention a different mix of activities to lay out within those locations, a different way to manage inventory levels and ownership, a different mix of carriers and modes and so on that would eventually yield a more flexible, responsive and efficient supply chain."In the meantime, Levy points out a troubling trend, namely contracts that are only one year's duration. When you sign an agreement with a company to managetheir global supply chain you have to make a sizeable investment to bring it up to speed (typically 90 to 120 days). The last think you need is another RFP to come out a few months later." Rather, companies should take the time to really evaluate what 'price' means, he says, "Total supply chain cost takes into account customer satisfaction, agility, and market penetration. You have to decide when evaluation your 3PL what the effect of their offering is on your total supply chain cost versus 'is the transportation I'm getting at the lowest possible price?'"Furthermore, companies should look at the 3PL's management tenure, says Levy. "You need stability in your 3PL supplier. Not necessarily the CEO, but the mid-level and lower-level managers at the 3PL that all your people around the world are going to have to be working with. For instance, what is the tenure of the 3PL's engineer in Tokyo who is working with your suppliers in putting the operation together? Is this someone who is going to be there for 2 or 3 years, or are they going to be getting a new engineer every 6 months? The people you'll be working with ultimately have to learn your business. Next, what is the 3PL's expertise in your vertical? Are you a pharmaceutical company, yet your 3PL specializes in automotive? Supply chains are different by verticals. Companies also need to think about a 3PL's global coverage.If you're sourcing from a lot of different countries around the world, this is critical. If your 3PL. only has agents or'shake hands' partners, I'd be concerned.Finally, what is the 3PL's growth philosophy? Is the 3PL looking to grow organically or are they a product of a lot of mergers and acquisitions, which means they're probably very inwardly focused and trying to get their systems integrated, and so on. Third-party logistics suppliers whose growth philosophy doesn't involve purchasing their expertise or presence are going to offer you a more stable product."Not surprisingly, one of the top challenges facing companies is how to handle a progressively more complex global supply chain. "As companies look to source and sell in new markets, their supply chains are extending overseas, most commonly China, but also into India and Eastern Europe. That means a supply chain that is longer, more complex, and potentially more costly," says Chay. "Secondly, as supply chains move beyond U.S. borders into emerging markets, these companies are finding they lack the local expertise in finding and managing vendors, dealing with customs, and with securing reliable transportation partners to get their goods from the factory floor ail the way to the retail store." "Third, the cargo security initiatives implemented post-September 11 have added a layer of compliance, documentation, and cargoverification requirements, making supply chain management more complex," adds Chay.Levy has experienced similar developments."One of the biggest questions on customers' minds is, 'How can we he sure we're compliant?"' says Levy, who has seen a growing need for security support or consulting, especially as companies encounter differing rules and regulations overseas. BAX Global is a participant in Customs and Border Patrol's C-TPAT(Customs-Trade Partnership Against Terrorism) program, and may have been one of the first in the 3PL industry to become certified. "We have a lot of high-tech customers turning to us for guidance on CTPAT," he says, adding that it will likely be just one of a number of programs that companies will eventually be required to participate in.Another challenge for customers, says Chay, is the export boom from China has led to significant congestion on the global transportation infrastructure, impacting all modes of transport that carry the goods, be it ocean or air, truck or rail, international or domestic. Our customers are asking us to help them design and manage supply chains that are fluid and flexible. That way, they can better respond to transportation bottlenecks and changing market conditions."As a final word of advice, Chay says, "When approaching the subject of logistics outsourcing, it's easy to fall into the trap of assuming all companies' needs are similar, when in fact the value that a 3PL can bring to the table varies dramatically by industry, global region, product lint', and individual company. More importantly, the value a 3PL brings can depend largely on an individual company's approach to outsourcing. The burning question isn't, 'What can your 3PL do for you?' it's 'What are you willing to let your 3PL do for you?' In other words, are you willing to give your 3PL more of a partnership role or do you want it to be just an order-taker? Are you willing to let your 3PL be an innovator in the big picture and day-to-day? Or, have you already decided the innovation is the exclusive province of your internal operations? And, how much of a 3PL's potential plan and advice are you willing to consider? Bear in mind that supply chain management is highly interdependent, where the sum of the parts can be greater than the whole."译文资料来源:WORD TRADE JUL Y2005 作者：Lara L Sowinski第三方物流供应商正处在其巅峰。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
The application of third party logistics to implement the Just-In-Time system with minimum cost under a global environmentAbstractThe integration of the Just-In-Time (JIT) system with supply chain management has been attracting more and more attention recently. Within the processes of the JIT system, the upstream manufacturer is required to deliver products using smaller delivery lot sizes, at a higher delivery frequency. For the upstream manufacturer who adopts sea transportation to deliver products, a collaborative third party logistics (3PL) can act as an interface between the upstream manufacturer and the downstream partner so that the products can be delivered globally at a lower cost to meet the JIT needs of the downstream partner. In this study, a quantitative JIT cost model associated with the application of third party logistics is developed to investigate the optimal production lot size and delivery lot size at the minimum total cost. Finally, a Taiwaneseoptical drive manufacturer is used as an illustrative case study to demonstrate the feasibility and rationality of the model.1. IntroductionWith the globalization of businesses, the on-time delivery of products through the support of a logistics system has become more and more important. Global corporations must constantly investigate their production systems, distributionsystems, and logistics strategies to provide the best customer service at the lowest possible cost.Goetschalckx, Vidal, and Dogan (2002) stated that long-range survival for international corporations will be very difficult without a highly optimized, strategic, and tactical global logistics plan. Stadtler (2005) mentions that the activities and processes should be coordinated along a supply chain tocapture decisions in procurement,transportation,production and distribution adequately, and many applications of supply chain management can be found inthe literature (e.g. Ha and Krishnan, 2008, Li and Kuo, 2008 and Wang and Sang, 2005).Recently, the study of the Just-In-Time (JIT)system under a global environment has attracted more attention in the Personal Computer (PC) related industries because of the tendency towards vertical disintegration. The JIT system can be implemented to achieve numerous goals such as cost reduction, lead-time reduction, quality assurance, and respect for humanity (Monden, 2002). Owing to the short product life cycle of the personal computer industry, downstream companies usually ask their upstream suppliers to execute the JIT system, so that the benefits, like the risk reduction of price loss incurred from inventory, lead times reduction, on-time delivery, delivery reliability, quality improvement, and lowered cost could be obtained (Shin, Collier, & Wilson, 2000). According to the JIT policy, the manufacturer must deliver the right amount of components, at the right time, and to the right place (Kim & Kim, 2002). The downstream assembler usually asks for higher delivery frequency and smaller delivery lot sizes so as to reduce his inventory cost in the JIT system (Kelle, khateeb, & Miller, 2003). However, large volume products are conveyed using sea transportation,using larger delivery lot sizes to reduce transportation cost during transnational transportation. In these circumstances, corporations often choose specialized service providers to outsource their logistics activities for productivity achievement and/or service enhancements (La Londe & Maltz, 1992). The collaboration of third party logistics (3PL) which is globally connected to the upstream manufacturer and the downstream assembler will be a feasible alternative when the products have to be delivered to the downstream assembler through the JIT system. In this study, the interaction between the manufacturer and the 3PL will be discussed to figure out the related decisions such as the optimal production lot size of themanufacturer and the delivery lot size from the manufacturer to the 3PL, based on its contribution towards obtaining the minimum total cost. In addition, the related assumptions and restrictions are deliberated as well so that the proposed model is implemented successfully. Finally, a Taiwanese PC-related company which practices the JIT system under a global environment is used toillustrate the optimal production lot size and delivery lot size of the proposed cost model.2. Literature reviewThe globalization of the network economy has resulted in a whole new perspective of the traditional JIT system with the fixed quantity-period delivery policy (Khan & Sarker, 2002). The fixed quantity-period delivery policy with smaller quantities and shorter periods is suitable to be executed among those companies that are close to each other. However, it would be hard for the manufacturer to implement the JIT system under a global environment, especially when its products are conveyed by transnational sea transportation globally. Therefore, many corporations are trying to outsource their global logistics activities strategically in order to obtain the numerous benefits such as cost reduction and service improvement.Hertz and Alfredsson (2003) have stated that the 3PL, which involves a firm acting as a middleman not taking title to the products, but to whom logistics activities are outsourced, has been playing a very important role in the global distribution network. Wang and Sang (2005) also mention that a 3PL firm is a professional logistics company profiting by taking charge of a part or the total logistics in the supply chain of a focal enterprise. 3PL also connects the suppliers,manufacturers, and the distributors in supply chains and provide substance movement andlogistics information flow. The core competitive advantage of a 3PL firm comes from its ability to integrate services to help its customers optimize theirlogistics management strategies, build up and operate their logistics systems, and even manage their whole distribution systems (Wang & Sang,2005).Zimmer (2001) states that production depends deeply on the on-time delivery of components, which can drastically reduce buffer inventories, when JIT purchasing is implemented. When the manufacturer has to comply with the assembler under the JIT system, the inventories of the manufacturer will beincreased to offset the reduction of the assembler’s inventories (David and Chaime, 2003,Khan and Sarker, 2002 and Sarker and Parija, 1996).The Economic Order Quantity (EOQ) model is widely used to calculate the optimal lot size to reduce the total cost, which is composed of ordering cost, setup cost, and inventory holding cost for raw materials and manufactured products (David and Chaime, 2003, Kelle et al., 2003, Khan and Sarker, 2002 and Sarker and Parija, 1996). However, some issues such as the integration of collaborative 3PL and the restrictions on the delivery lot size by sea transportation are not discussed further in their studies. For the above involved costs, David and Chaime (2003) further discuss a vendor–buyer relationship to include two-sided transportation costs in the JIT system. Koulamas, 1995 and Otake et al., 1999 describe that the annual setup cost is equal to the individual setup cost times the total number of orders in a year. McCann, 1996and Tyworth and Zeng, 1998 both state that the transportation cost can be affected by freight rate, annual demand, and the products’weight. Compared to the above studies which assume that the transportation rate is constant per unit, Swenseth and Godfrey (2002) assumed that the transportation rate is constant per shipment, which will result in economies of scale for transportation. Besides, McCann (1996) presented that the total logistics costs are the sum of ordering costs, holding costs, and transportation costs. A Syarif, Yun, and Gen (2002) mention that the cost incurred from a distribution center includes transportation cost and operation cost. Taniguchi, Noritake,Yamada, and Izumitani (1999) states that the costs of pickup/delivery and land-haul trucks should be included in the cost of the distribution center as well.The numerous costs involved will be formulated in different ways when the manufacturer operates the JIT system associated with a collaborative 3PL under a global environment. Kreng and Wang (2005) presented a cost model, which can be implemented in the JIT system under a global environment, to investigate the most appropriate mode of product delivery strategy. They discussed the adaptability of different transportation means for different kinds of products. In this study, the implementation of sea transportation from the manufacturer to the 3PL provider will be particularized, and the corresponding cost model will also be presented to obtain the minimum total cost, the optimal production lot size, and the optimal delivery lot size from the manufacturer to the 3PLprovider. Finally, a Taiwanese company is used for the case study to illustrate and explore the feasibility of the model.3. The formulation of a JIT cost model associated with the 3PLBefore developing the JIT cost model, the symbols and notations used throughout this study are defined below:B C j 3PL’s pickup cost per unit product (amount per unit)3PL’s cost of the j th transportation container type, where j =1, 2,3,…,n(amount per year)DP annual demand rate of the product (units per year)Dr Dannual demand of raw materials (units per year)customers’demand at a specific interval(units per shipment)E F F annual inventory holding cost of 3PL (amount per year)transportation cost of the j th transportation container type from the manufacturer to the 3PL, where j = 1, 2, 3,…,n(amount per lot)freight rate from the 3PL provider to the assembler (amount per kilogram)Hp inventory holding cost of a unit of the product (amount per year)H r inventory holding cost of raw materials per unit (amount per year)I j average product inventory of the j th transportation container type in the manufacturer,where j = 1, 2, 3,…,n(amount per year)I annual profit margin of 3PL(%)K ordering cost(amount per order)Kj number of shipments from the 3PL provider to the assembler when thedelivery lot size from the manufacturer to the 3PL provider is Qj with the j th transportation container type, where j=1,2, 3, … , n(kj=Qj/d)M∗optimal number of shipments that manufacturer delivers with the optimal total costactual number of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, … , nMj number of shipments of the j th transportation container type, where j=1, 2, 3, … ,nnumber of shipments of the j th transportation container type with the minimum total cost, where j = 1, 2, 3, … , nN∗optimal production lot size of the manufacturer(units per lot)optimal production lot size of the j th transportation container type, where j= 1, 2, 3, … , n(units per lot)Nj production lot size of the j th transportation container type, where j=1, 2, 3, … ,n (units per lot)Nr ordering quantity of raw material (units per order)P production rate of product (units per year)maximum delivery lot size of the j th transportation container type, where j= 1, 2, 3, … , n(units per lot)∗q optimal delivery lot size of the manufacturer(units per lot)qj actual delivery lot size of the j th transportation container type, wherej= 1, 2, 3, … ,n(units per lot)Rj loading percentage of the j th transportation container type,where j = 1, 2, 3, … ,n(Rj=qj/Qj)Rj real number of shipments from the 3PL provider to the assembler when thedelivery lot size from the manufacturer to the 3PL provider is qj with the j th transportation container type, where j=1,2, 3, … ,n(rj=qj/d)S setup cost(amount per setup)W weight of product(kilogram per unit)Λquantity of raw materials required in producing one unit of a product (units)Tomas and Griffin (1996) considered that a complete supply chain should consist of five participants, including the raw materials supplier, the manufacturer, the assembler, the warehouse operator, and the consumer. This study mainly focuses on the relationships among the manufacturer, the 3PL provider and the assembler within the JIT system under a global environment. In order to achieve the fixed quantity-period JIT delivery policy, which implies that the actual delivery lot size has to be determined by identifying the downstream assembler’s needs instead of the upstream manufacture’s economical delivery lot size, higher transportation costs with higher delivery frequency are necessary. Since the JIT system are more appropriately executed among those companies that are close to each other, a collaborative3PL connected the upstream manufacture with the downstream assembler is necessary when the products have to be delivered from the upstream manufacture to the downstream assembler by sea transportation over a long distance. This study proposes a JIT cost model to obtain the optimal production lot size, the actual delivery lot size, the most suitable transportation container type, and the exact number of shipments from the manufacturer to the 3PL provider at the minimum total cost.This study makes assumptions of the JIT system as follows:(1)There is only one assembler and only one manufacturer for each product.(2)The production rate of the manufacturer is uniform, finite, and higherthan the demand rate of the assembler.(3)There is no shortage and the quality is consistent in both raw materials and products.(4)The demand for products that the assembler receives is fixed and is at regular intervals.(5)Qj is much greater than demand at a regular interval,d.(6) The transportation rates from the manufacturer to the3PL and from the 3PLto the assembler are computed by the number of shipments and the product’s weight, respectively, and,(7) The space of the manufacturer’s warehouse is sufficient for keeping all inventories of products that the manufacturer produces.According to the above assumptions from(1),(2),(3) and (4),Fig. 1 illustrates the relationships among the manufacturer, the 3PL provider, and the assembler, where the Fig. 1 represents the inventory of manufacturer’s raw materials, the inventory of products inside the manufacturer, the inventory of the 3PL provider, and the inventory of the assembler from top to bottom (Kreng & Wang, 2005). This study also adopts the Fig. 1to demonstrate thecollaboration of the 3PL provider which will be an interface connecting the manufacturer and the assembler. During the period T1, the inventory of products with the manufacturer will be increased gradually because the production quantity is larger than the demand quantity. However, during the period T2, the inventory of products will be decreased because the production has been stopped.中文翻译：在全球环境下第三方物流以最小的成本实现了Just-In- Time系统的应用摘要：JUST-IN-TIME（JIT）系统，供应链管理的整合，最近已经吸引了越来越多的关注。