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    [英语论文精品] a strategic perspective of cost 《成本的战略分析》

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    [英语论文精品] a strategic perspective of cost 《成本的战略分析》

    毕业论文ASTRATEGICPERSPECTIVEOFCOST学院外国语学院专业姓名指导老师英语学号职称讲师A2A0A4A5A1A7A8A9A9A10A11A12A3A3A3A6A13A14A14A15A16A17A18A19A20A21A22IXXX毕业论文诚信承诺书本人郑重承诺我所呈交的毕业论文ASTRATEGICPERSPECTIVEOFCOST成本的战略分析是在指导教师的指导下,独立开展研究取得的成果,文中引用他人的观点和材料,均在文后按顺序列出其参考文献,论文使用的数据真实可靠。承诺人签名日期年月日A23A23A23A24A25A26A26A27A28A29A30A31A32A33A34IIASTRATEGICPERSPECTIVEOFCOSTABSTRACTONEMAINPURPOSEOFOPERATINGACOMPANYISTOMAXIMIZETHEBENEFITTHUS,COSTDOWNBECOMESAFOCUSTASKOFPROFESSIONALSWHOARESTRIVINGTOACHIEVETHISGOALTOSUCCEEDINACHIEVINGTHISEND,THESTICKINGPOINTISTOREDUCETHECOSTOFPRODUCTION,WHICHISEMBODIEDINTHEQUALITYOFVALUECREATIONANDBUSINESSRUNNINGWITHTHELEVELOFTHECOST,EVALUATIONOFANENTERPRISEISCLEARFORALLFIRMS,THECHOICEISCRITICALOFWHICHACTIVITIESTOPERFORMINTERNALLYANDWHICHTOOUTSOURCECOSTSTRUCTUREDETERMINESLARGELYAFIRMSMARKETSHAREANDITSMARKETPOSITIONGOODCUSTOMERSERVICEDOESNOTNECESSARILYNEEDASTRONGFINANCIALBACKUPAWELLESTABLISHEDCUSTOMERSERVICECANENHANCECUSTOMERRETENTIONANDHELPTOINCREASESALESANDPROFITSANINCREASINGNUMBEROFCOMPANIESAREPAYINGMOREATTENTIONTOTHEQUALITYOFSERVICINGTHEIRCUSTOMERSFORSUSTAINEDPROFITABILITY,ANYFIRMMUSTBEEXPLICITABOUTHOWITWILLCOMPETECOMPETITIVEADVANTAGEINTHEMARKETPLACEDERIVESFROMPROVIDINGBETTERCUSTOMERVALUEFOREQUIVALENTCOST,ORDELIVERINGEQUIVALENTCUSTOMERVALUEFORLOWERCOSTHERE,ONESEEKSTOACHIEVEBOTHCOSTLEADERSHIPANDSUPERIORCUSTOMERVALUE,ORCUSTOMERSERVICEINANOTHERWORDTHISPAPERPRESENTSASTRATEGICPERSPECTIVEOFCOSTASISKNOWNTOALL,COMPETITIONAMONGENTERPRISESISFIERCE,ANDTHISIS“NATURALSELECTIONANDSURVIVALOFTHEFITTEST”THEKEYSTONELIESINSEEKINGTHEBALANCEBETWEENCOSTANDCUSTOMERSERVICELEVELINSUPPLYCHAINMANAGEMENT,INCLUDINGANALYSISOFTRANSPORTATIONCOSTANDINVENTORYPOLICIESFURTHERMORE,TAGUCHI'SLOSSFUNCTIONTHEORYISEMPLOYEDHERETOILLUSTRATETHERELATIONSHIPBETWEENCOSTANDCUSTOMERSERVICELEVELKEYWORDSCOSTCUSTOMERSERVICELEVELTAGUCHILOSSFUNCTIONTRANSPORTSTRATEGYINVENTORYSTRATEGYA23A23A23A24A25A26A26A27A28A29A30A31A32A33A34III成本的战略分析摘要企业生产经营的目的是追求利润最大化,要追求利润最大化必须最大限度地降低成本,而降低成本的关键点是降低生产成本,生产成本是企业经济运行质量的集中反映,成本的高低反映企业经营管理的好坏,是企业整体素质的综合表现。正如对于企业成本而言,选择自主生产经营管理或是外包经营,是个决定性问题。成本信息,在很大程度上决定了企业所占市场份额的多少与所处层次。良好的客户服务水平,并不需要雄厚的资金保障。一种优异的客户服务水平策略,能够提高客户忠诚度,也有益于企业销售量与利润的提升。在当今社G1262,G1166G1216不G19602G2469现,企业G17246G7481G17246G8892G18337客户的服务质量了。G1038了G19283G7411G11420利,企业必须了G16311自G5061的G12466G1117G2159,G1186而能够在G2528一成本水平上提G1391G7368高水平的服务G727或是G1209G7368低的成本,G1038G20050客提G1391G2528G12573水平的服务。G17837G7691G1582,是G1038了追求G7094在成本上,G2460在服务G1227G1552上G2474G5483G2464G18337G6940益,G17839而G3698G2164企业G11420利G2656降低成本。G16825G16782G7003G7100在G17839行成本策略G2010G7524。G1259所G2620G11705,企业G19400的G12466G1117,G1866G9620G9884程度,G1047是G256G10301G12466G3837择,G17878G13785生G4396G257。G16825G12699G12468主要G1186G1391G5224G19154管理的G16294度,在运G17767成本G2656G1191G1660策略G2010G7524上,G4559求成本与客户服务水平G1055G19400的平G15925。G2490外,本G7003G4570G1523G2173G3838G2488G3867G2001G6980的G2010G7524,G7138G11842成本与服务水平的G1867体关G13007。关键词成本,客户服务水平,G3838G2488G3867G6451G3845G2001G6980,运G17767策略,G5223G4396策略A35A35A35A36A37A38A38A39A40A41A42A43A44A45A46IVCONTENTSABSTRACTINENGLISHABSTRACTINCHINESE1INTRODUCTION111WHATISASTRATEGY112DEFINITIONOFCOST213DEFINITIONOFCUSTOMERSERVICELEVEL22BALANCEBETWEENCOSTANDCUSTOMERSERVICELEVEL421NOTESRELATEDTOCOST4211TOTALCOSTOFACQUISITION4212TOTALCOSTOFOWNERSHIP5213COSTOVERRUN5214COSTCURVE522NOTESRELATEDTOCUSTOMERSERVICELEVEL6221LEADTIME6222FAULTS7223CUSTOMERSERVICEQUALITY7224COSTOFSERVICE8225CUSTOMERCOMPLAINTS8226CUSTOMERSATISFACTION923TAGUCHISLOSSFUNCTIONTHEORY10A47A47A47A48A49A50A50A51A52A53A54A55A56A57A58V231DEFINITION10232LOSSFUNCTION10233APPLICATION12234CONCLUDINGCOMMENTS123TRANSPORTFUNDAMENTALSANDDECISIONS1431SERVICECHOICESANDTHEIRCHARACTERISTICS14311PRICE14312TRANSITTIMEANDVARIABILITY15313LOSSANDDAMAGE1532TRANSPORTCOSTCHARACTERISTICS16321VARIABLEANDFIXEDCOST16322COMMONANDJOINTCOSTS1633TRANSPORTSERVICESELECTION17331BASICCOSTTRADEOFF18332COMPETITIVECONSIDERATIONS184INVENTORYSTRATEGY2041NATUREOFFORECASTING20411SPATIALVERSUSTEMPORALDEMAND21412LUMPYVERSUSREGULARDEMAND21413DERIVEDVERSUSINDEPENDENTDEMAND2142STORAGESYSTEMFUNCTIONS22421HOLDING22A47A47A47A48A49A50A50A51A52A53A54A55A56A57A58VI422CONSOLIDATION22423BREAKBULK23424MIXING235CONCLUSION24BIBLIOGRAPHY25ACKNOWLEDGEMENT27TABLEOFFIGURESFIGURE214FIGURE2211A47A47A47A48A49A50A50A51A52A53A54A55A56A57A5811INTRODUCTIONDECIDINGACOMPANYSSTRATEGICDIRECTIONPLAYSABIGROLEINMEETINGITSFINANCIAL,MARKETSHARE,ANDOTHEROBJECTIVESTHISISACREATIVEANDVISIONARYPROCESS,USUALLYCONDUCTEDBYTOPMANAGEMENT,WHEREBYAFIRMSOVERALLDIRECTIONISOUTLINEDANDTRANSLATEDINTOACORPORATEACTIONPLANFORTHEFUNCTIONALAREASOFTHEFIRM,THECORPORATEPLANISTHENDIVIDEDINTOSUBPLANS,SUCHASPRODUCTION,MARKETING,ANDLOGISTICSTHESESUBPLANSREQUIREMANYSPECIFICDECISIONS,WHICHINCLUDE,AMONGOTHERTHINGS,TRANSPORTCHOICES,SETTINGINVENTIONPOLICIES,ETCAPRACTICABLEWAYOFSURVIVALISTOMAKEPROFITSWITHTHISVERDICT,MINIMIZINGCOSTANDMAXIMIZINGCUSTOMERSERVICELEVELWILLBETHEBESTCHOICETHEN,HOWTOSTRIKEABALANCEBETWEENCOSTANDCUSTOMERSERVICELEVELBECOMESTHEFIRSTCONSIDERATIONOFMANAGEMENTTHERELATIONOFTHETWOISONEOFASTRATEGICMATCHASTRATEGICPERSPECTIVEOFC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TIONLEVELS,ANDOTHERKPISA71A71A71A72A73A74A74A75A76A77A78A79A80A81A8242BALANCEBETWEENCOSTANDCUSTOMERSERVICELEVELITWASNOTEDEARLIERTHATLOGISTICSCUSTOMERSERVICEISARESULTOFSETTINGLOGISTICSACTIVITYLEVELSTHISIMPLIESTHATEACHLEVELOFSERVICEHASANASSOCIATEDCOSTLEVELINFACT,THEREAREMANYLOGISTICSSYSTEMCOSTALTERNATIVESFOREACHSERVICELEVEL,DEPENDINGONTHEPARTICULARLOGISTICSACTIVITYMIXONCETHESALESSERVICERELATIONSHIPISGENERALLYKNOWN,ITISTHENPOSSIBLETOMATCHCOSTSWITHSERVICEASACTIVITYLEVELSAREINCREASEDTOMEETHIGHERCUSTOMERSERVICELEVELS,COSTSINCREASEATANINCREASINGRATETHISISAGENERALPHENOMENONOBSERVEDINMOSTECONOMICACTIVITIESASTHEYAREFORCEDBEYONDTHEIRPOINTOFMAXIMUMEFFICIENCYTHEDIMINISHINGRETURNSINTHESALESSERVICERELATIONSHIPANDTHEINCREASINGCOSTSERVICECURVERESULTINAPROFITCURVEOFTHEFORMSHOWNINFIGURE21RONALDHBALLOU,2008THEPROFITCONTRIBUTIONCURVERESULTSFROMTHEDIFFERENCEBETWEENREVENUEANDCOSTSATVARIOUSSERVICELEVELSBECAUSETHEREISAPOINTONTHEPROFITCONTRIBUTIONCURVEWHEREPROFITISMAXIMIZED,ITISTHISIDEALSERVICELEVELTHATISSOUGHTINPLANNINGTHELOGISTICSSYSTEMTHISMAXIMUMPROFITPOINTTYPICALLYOCCURSBETWEENTHEEXTREMESOFLOWANDHIGHSERVICELEVELS21NOTESRELATEDTOCOSTCOSTACCOUNTINGMODELSREPRESENTRELATIONSAMONGTHEACTIVITIESOFTHEFIRM,THEINPUTSCONSUMEDINENACTINGTHESEACTIVITIES,ANDTHECOSTSOFPROVIDINGTHESEINPUTSINTHETRADITIONALMODELOFCOSTACCOUNTING,COSTSARECHARACTERIZEDASEITHERFIXEDORVARIABLEWITHRESPECTTOACTIVITY,THUSCHANGESINCOSTDEPENDONLYONTHECHANGEINACTIVITY,NOTONWHETHERACTIVITYISINCREASINGORDECREASINGHOWEVER,MANYFIGURE21GENERALCOSTREVENUETRADEOFFSATVARYINGLEVELSOFLOGISTICSCUSTOMERSERVICEA83A83A83A84A85A86A86A87A88A89A90A91A92A93A945RESEARCHERSARGUETHATTHISCHARACTERIZATIONOFCOSTBEHAVIORISINCONSISTENTWITHTHEWAYTHATMANAGERSMANAGECOSTSCOMBINEDWITHINFORMATIONONTHEVALUETHATCUSTOMERSPLACEONTHEFIRMSACTIVITIES,MANAGERSUSECOSTACCOUNTINGDATATOMAKEDECISIONSABOUTTHELEVELSOFINPUTSANDOUTPUTSTHATMAXIMIZETHELONGRUNPROFITSOFTHEFIRMWHATWETERM,“COSTMANAGEMENT”211TOTALCOSTOFACQUISITIONTCATCAISAMANAGERIALACCOUNTINGCONCEPTTHATINCLUDESALLTHECOSTSASSOCIATEDWITHBUYINGGOODS,SERVICES,ORASSETSGENERALLY,ITISTHENETPRICEPLUSOTHERCOSTSNEEDEDTOPURCHASETHEITEMANDGETITTOTHEPOINTOFUSETHESEOTHERCOSTSCANINCLUDETHEITEMSPURCHASINGCOSTSCLOSING,RESEARCH,ACCOUNTING,COMMISSIONS,ANDLEGALFEES,TRANSPORTATION,PREPARATIONANDINSTALLATIONCOSTS212TOTALCOSTOFOWNERSHIPTCOTCOISAFINANCIALESTIMATEWHOSEPURPOSEISTOHELPCONSUMERSANDENTERPRISEMANAGERSDETERMINEDIRECTANDINDIRECTCOSTSOFAPRODUCTORSYSTEMITISAMANAGEMENTACCOUNTINGCONCEPTTCO,WHENINCORPORATEDINANYFINANCIALBENEFITANALYSIS,PROVIDESACOSTBASISFORDETERMININGTHEECONOMICVALUEOFANINVESTMENTEXAMPLESINCLUDERETURNONINVESTMENT,INTERNALRATEOFRETURN,ECONOMICVALUEADDED,RETURNONINFORMATIONTECHNOLOGY,ANDRAPIDECONOMICJUSTIFICATIONATCOANALYSISINCLUDESTOTALCOSTOFACQUISITIONANDOPERATINGCOSTSATCOANALYSISISUSEDTOGAUGETHEVIABILITYOFANYCAPITALINVESTMENTANENTERPRISEMAYUSEITASAPRODUCTORPROCESSCOMPARISONTOOLITISALSOUSEDBYCREDITMARKETSANDFINANCINGAGENCIESTCODIRECTLYRELATESTOANENTERPRISESASSETORRELATEDSYSTEMSTOTALCOSTSACROSSALLPROJECTSANDPROCESSES,THUSGIVINGAPICTUREOFTHEPROFITABILITYOVERTIME213COSTOVERRUNWHENDEVELOPINGABUSINESSPLANFORANEWCOMPANY,PRODUCT,ORPROJECT,PLANNERSTYPICALLYMAKECOSTESTIMATESINORDERTOASSESSWHETHERBENEFITSWILLCOVERCOSTSTHISISDONEINBOTHBUSINESSANDGOVERNMENTCOSTSAREOFTENUNDERESTIMATEDRESULTINGINCOSTOVERRUNDURINGIMPLEMENTATIONMAINCAUSESOFCOSTUNDERESTIMATIONANDOVERRUNAREOPTIMISMBIASANDSTRATEGICMISREPRESENTATION214COSTCURVEA83A83A83A84A85A86A86A87A88A89A90A91A92A93A946INECONOMICS,ACOSTCURVEISAGRAPHOFTHECOSTSOFPRODUCTIONASAFUNCTIONOFTOTALQUANTITYPRODUCEDINAFREEMARKETECONOMY,PRODUCTIVELYEFFICIENTFIRMSUSETHESECURVESTOFINDTHEOPTIMALPOINTOFPRODUCTIONMINIMIZINGCOST,ANDPROFITMAXIMIZINGFIRMSCANUSETHEMTODECIDEOUTPUTQUANTITIESTOACHIEVETHOSEAIMSLOGISTICSCOSTSCURVEISAGRAPHOFLOGISTICCOSTSASAFUNCTIONOFCUSTOMERSERVICE,WHICHWILLSHOWONTHECOMINGPARTONTAGUCHILOSSFUNCTIONTHEORY22COMMENTSABOUTCUSTOMERSERVICELEVELSPERHAPSTHEMOSTIMPORTANTASPECTOFCUSTOMERORCLIENTSERVICE,INTERMSOFDELIVERYOFAPRODUCTORSERVICE,ISTHATITSHOULDBEAVAILABLEWHENANDWHERETHECUSTOMERWANTSITIFTHISISNOTTHECASE,ANIMMEDIATESALEMAYWELLBELOSTMOREIMPORTANTLY,LONGTERMSALESMAYALSOHAVEBEENLOSTIFTHECUSTOMERISFORCEDTOCHANGETOANOTHERBRAND,ANDTHENDECIDESTOSTAYWITHTHATBRANDTHEPERCENTAGEAVAILABILITYISDESCRIBEDASTHESERVICELEVELITMIGHTSEEMTHATTHESIMPLEANSWERWOULDBETOACHIEVE100PERCENTAVAILABILITY,BUTTHECOSTOFACHIEVINGTHISRISESVERYSTEEPLYASTHESERVICELEVELAPPROACHES100PERCENTTHEREISAVERYCLEARTRADEOFFHEREBETWEENCUSTOMERSERVICELEVELANDCOSTFORTUNATELYTHEINDICATIONSARETHAT,INTERMSOFDEMANDGENERATEDCUSTOMERSARENOTSIGNIFICANTLYAFFECTEDBYMINORVARIATIONSIFTHEREAREGENERALLYHIGHLEVELSOFAVAILABILITYTHEUSUALSSHAPEDCURVEPROBABLYAPPLIES221LEADTIMEHOWEVER,THEREAREOTHERELEMENTSOFCUSTOMERSERVICELEVEL,ONEOFWHICHRELATESTOTHETIMEITTAKESTOMEETANORDERWHERETHEPRODUCTISNOTDELIVEREDEXSTOCKTHISISCALLEDTHELEADTIMEORSOMETIMESTHEORDERCYCLETIMEANDWEALLKNOWCLEARLYTHAT,THESHORTERTHELEADTIME,THEBETTERTHESERVICEONTHEOTHERHAND,ITISFREQUENTLYTHECASETHATITISTHERELIABILITYOFTHELEADTIMETHATISMOR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