外文翻译---物流企业成本管理实施战略.docx

附录C外文原文Logistics enterprises to implement the strategic cost Management Writer： Dauben. J.W. Source： Oxford Economic Time ： September 2009.Abstract The basic idea of strategic cost management is a cost factor to the competitive position of the same company linked to seek the improvement of enterprise competitiveness and sustained reductions in the cost of the best path. In this paper, Chinas overall logistics costs are higher status, the use of strategic cost management theory, analysis of the logistics enterprises in strategic cost management objectives. On this basis, from the structural cost driver and the implementation of cost driver put forward a specific cost management measures. In the economic globalization today, showing a network of logistics industry, specialization and standardization features. The worlds logistics costs accounted for an average of about 12% of global GDP. First, the core idea of the strategic cost management The 20th century, 80 years, the British scholar Kenneth Simon a strategic cost management (strategic cost management), that the strategic cost management is by the enterprises themselves, as well as competitors, analysis of relevant cost information for managers to provide strategic decision-making needs information . In 1985, Harvard Business School professor Michael Porter published a competitive advantage, by applying the value chain analysis, and cost drivers analysis tools to create cost advantages. U.S. management accounting academics and others to Jiekesangke Porters strategic management thinking should be integrated in the cost of management, the formation of the Cinque cost management model, the strategic cost management is defined as in the strategic management of one or more of the stage of the cost of information management of the use of .U.S. well-known accounting professor at Cooper and Sila Mo was of strategic cost management made the following definition: Strategic ManagementCost Management means businesses can use a series of cost management methods to simultaneously reduce costs and achieve the purpose of strengthening the strategic position. In short, strategic cost management is to enhance the competitive advantages of enterprises at the same time the cost of management is strategic management thinking into the cost management, through management accounting provides an analysis of the enterprise itself and its competitors information to assist the formation and evaluation of enterprise managers strategy, the formulation of an overall strategy for enterprises to provide relevant cost information, so that enterprises can flexibly adapt to changes in the external environment, to maintain a more long-term competitive advantage. And compared to the traditional cost management, strategic cost management with extraversion (achieved on the cost management beyond the scope of pay attention to the external competitive environment of enterprises), longterm (concerned about how to enable enterprises to obtain long-term economic interests and maintain long-term competitive advantage ),competitive (based on the analysis of competitive advantages of enterprises), dynamic (based on different strategies to select a different cost management type) and to provide more non-financial information and so on. Second, the logistics enterprise strategic cost management objectives The basic idea of strategic cost management is the cost factors and the competitive position of enterprises linked to seek the improvement of enterprise competitiveness and sustained reductions in the cost of the best path. According to the strategic cost management ideas, logistics enterprise strategic cost management should be to achieve lower costs and enhanced competitive position of a dual purpose. In any competitive environment is the foundation of the success of cost advantage or value of the advantage. Cost advantage through cost-effective to bring high profits; the value of benefits for the products, based on the competitors products can provide customers with more value-added, thereby enhancing its market share. The companys competitive position and its cost can also be used to provide customers with value-added measure. When product prices are the same, providing a value-added, the more the recognition by customers, competitive advantages more obvious; When products deliver value to the same, the cost of lower profits, the more the more it has the upper hand in pricing to give Customer delivered value-added space will be. At the same time, only when the supply chain companies to share more profits, competitive advantage can be sustained. Therefore, the logistics enterprise strategic cost management goal is the pursuit of business profits and customer value and maximize. Third, based on strategic cost management perspective of cost drivers response logistics cost driver is the business strategy of logistics from a strategic business impact on product cost and a number of factors. It is compared with the operating cost driver, with three characteristics: First, the strategy and logistics enterprises are closely linked, such as the size of logistics enterprises, the degree of integration; Second is the impact of product cost is more long-term, more lasting and more far-reaching; Third, the formation and change to the cost driver is difficult. Logistics cost drivers can be divided into business strategy and implementation of structural cost driver of cost drivers. In calculating the costs of these cost drivers are not taken into account, they are often ignored by traditional cost management. However, the strategic cost management, we must engage in strategic cost drivers of logistics costs of the correct classified, so as to logistics enterprises to develop effective cost management and cost to provide a clear idea of decision making and strategy. 1. Analysis of the structural cost driver to find the path of logistics enterprises in strategic cost management with the characteristics of the logistics industry, Chinas logistics enterprises in the structural cost driver analysis should include the logistics industry, political and economic environment, geographic location, natural conditions, the size of the logistics, logistics technology and vertical integration.Present, Chinas logistics enterprises from the following three paths 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 logistics enterprises have been established.These are mostly small and scattered logistics enterprises, the lack of socialization and organized, operating costs are too high, service functions 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 the integrated service business development. Achieve the logistics of scale and reduce logistics cost has been a priority. To this end, Chinas logistics and distribution companies need to rapidly improve the level of social networking, vigorously develop the logistics service system and improve the logistics efficiency of scale, economies of scale as soon as possible logistics and to build economies of scale as a basis for further cost advantage.(2) continuously improve logistics technology. At present, the way professional logistics services was very limited, the overall logistics enterprise management level needs to be improved. Most of the companies involved in logistics services will simply provide transportation (delivery), and storage services.In addition, EOS (Electronic Ordering System, electronic ordering systems), EDI (Electronic Data Interchange, electronic data interchange technology), RF (Rapid Fabricate, RF), GIS (Global Information System, Geographic Information Systems) and other new logistics technology Logistics in China in the field of application level is still relatively low. Today only 39% of Chinas logistics enterprises have information management systems and capability was very incomplete. Neither target activities of the logistics for effective tracking and monitoring, it can not effectively manage and analyze large amounts of data streams, but simply to rely on manpower to manage, is extremely unfavorable to logistics cost control. To this end, Chinas logistics enterprises need from the basic technology of the constituent elements of the logistics start logistic business processes to improve the technical level, and strengthen the logistics cost management, high-quality, cost-effective logistics services to ensure the efficient and smooth flow of logistics activities. (3) actively promote the vertical integration. As supply chain management thinking of the promotion, logistics enterprises should not only be confined to corporate customers, providing traditional logistics services, need to provide management, consulting and technical support services, such as distribution processing, logistics and information services, inventory management, logistics and other value-added services as well as the full range of logistics services solutions. In addition, the process of logistics activities should be different logistics functions, logistics links to the use of integrated ,so to simplify and reduce the logistics chain in order to reduce the amount of logistics operations to improve resource utilization and data availability, improve processing speed and processing efficiency of operations . All of this, no doubt can not do without the support of the logistics related businesses. To this end, Chinas logistics business needs and related enterprises vertical integration of various logistics activities integration and systematic processing, thus optimizing resource allocation, optimizing industrial structure and economic operation and to further 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 logistics enterprise strategic cost management Strategy combines the characteristics of Chinas logistics industry, logistics companies on implementation cost driver analysis should include the resources and facilities utilization, value chain integration, contracting, management system, the establishment and full participation in management, at present, Chinas logistics enterprises can take the following five a strategy to implement strategic cost management: (1) increase the utilization of logistics resources and facilities. In actual operation, the logistics chain by reducing losses and improve utilization of logistics resources created by the profit space is considerable. According to theory, the use of logistics equipment, facilities and equipment utilization, the more conducive to the logistics costs. In view of the basic conditions of Chinas modern logistics has been in place, the gap with the developed countries mainly in integrating the use of context, so the focus of Chinas logistics enterprises should consider how the existing stock of resources in an effective allocation of resources in the integration process of the formation of a well functioning rapid supply chain system, thereby enhancing the utilization of resources and facilities and its own market competitiveness. To this end, Chinas logistics enterprises need systems integration in all links of the logistics business as well as social resources, so that save resources, improve logistics efficiency. Such as strengthening the development of logistics planning ,science and development of material consumption quotas, rational organization of transport and storage. (2) to strengthen the logistics value chain integration. In the Governments policy support and vigorously promote, Chinas logistics enterprises has entered a rapid development stage. At the same time, highway, railway, aviation and other basic transport system of continuous improvement, as well as the rapid development of information technology. Logistics enterprises with great potential for development. At this point, the logistics enterprises core competitiveness, not only in a certain value links, more importantly, in its procurement, transportation, warehousing, distribution, services, integration of various value chains to generate out of the system benefits. Thus, for Chinas logistics enterprises, it must be strong coordination of a full range of upstream and downstream value of the logistics service process in any part of the outreach activities, in order to improve efficiency through the integration 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 and demand of goods, generally in conjunction with a number of manufacturers signed a long-term logistics contracts, and maintain a more stable partnership. At this point, the logistics contract is no longer a simple sense of the agents, transportation, warehousing, storage, customs clearance, etc. The signing of the contract, it also includes the design of the case of the logistics process management. Moreover, the process program to be able to solve the logistics enterprises in a variety of difficult problems, to simplify the logistics processes, reduce logistics costs, improve management, enhance economic efficiency and market competitiveness effect. This is undoubtedly the decision of the general logistics contract involves many links in a long time and require complex features. In this regard, Chinas logistics enterprises must be integrated with national conditions and their development status, emphasis on the logistics contract, rationality, integrity, feasibility, economy, and the clarity of the scope of services, contract terms of plasticity and so on. Ensure that the signing of the contract and performance of the logistics process, the anticipated cost of waste to a minimum. (4) the establishment of logistics enterprise information management system. Chinas logistics business needs through modern information management systems to control and reduce logistics costs: on the one hand allows a variety of logistics operations or business processes to quickly and accurately carried out; the other hand, aggregate data through information systems do a good job prediction analysis, can effectively control the occurrence of logistics costs. Therefore, logistics information management system established logistics operation can carry out an overall control of the entire process, reducing energy consumption, reduce the incidence of work accidents, reduce incident handling and waste disposal costs and ultimately to create a low-cost logistics enterprises in strategic branding. (5) the implementation of full participation in the management of logistics enterprises.Logistics enterprises in various departments with the cost of each employee is directly related to only rely on co-operation between all staff work together will be the cost of logistics enterprises in order to put real control, to better achieve cost management objectives. Thus, the number of employees involved and their sense of responsibility for the impact of logistics costs is very important. Based on an analysis, staff centripetal force of the specific impact of logistics costs can be reduced to two aspects: one is explicit costs such as material consumption high, and low capacity utilization; the other hand, hidden costs, such as employees not united, work depression, indifference, etc. for their own business. To this end, Chinas logistics enterprises must enhance the cost management of all staff awareness and encourage the full participation of all employees to fully organize and mobilize the enthusiasm and creativity of employees to reduce the cost of work into the logistics operation in every detail of the process. Eventually succeed in building a low-cost ,long-term competitive advantage in the international logistics market to improve their competitive position.Main references1 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 Cost Management J. Furan University: 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。正如本文所描述的一样,从整体上来讲，中国物流成本居高不下,而使用战略成本管理理论,有利于明确物流企业在战略成本管理的目标。在此基础上,从固定成本和日常管理成本两方面提出一个具体的成本管理措施。在经济全球化的今天, 物流行业已越来越专业化和标准化。全球物流成本平均约占全球GDP的12%。首先,核心思想就是成本管理。20世纪80年代,英国学者肯尼斯西蒙的战略成本管理为广大的中小企业自身以及其竞争对手的管理者提供了供战略决策所需要的信息。1985年,哈佛大学商学院教授迈克尔波特提出了“竞争优势”这一观点,即通过运用价值链分析和成本动因分析工具来创建成本优势。美国会计协会学者的战略管理思想综合了成本管理的理念,形成了五点成本管理模型、战略成本管理的定义是“在战略管理的一个或多个阶段的成本信息管理。著名的会计教授库珀和尸罗莫对战略成本管理作出了如下定义:“战略成本管理意味着企业可以使用一系列的成本管理方法,同时降低成本和实现目的,加强战略地位”。总之,战略成本管理在提高企业的竞争优势的同时,通过管理会计方法分析企业自身和竞争对手的信息，提供了一个帮助企业管理者决策的方法,并制定一个为企业提供相关的成本信息的总体战略,以便企业能够灵活地适应外部环境的变化,维持一个更长期的竞争优势。第二,物流企业战略成本管理的目标根据战略成本管理思想、物流企业战略成本管理应实现降低成本和增强竞争能力的双重目的。在任何竞争环境是成功的基础,成本优势或价值的优势。成本优势通过成本效益带来高额利润、福利,为产品、基于竞争对手的产品,能为客户提供更多的增值,从而提高其市场份额。当产品的卖值相同时,成本越低的利润越多,就越拥有给客户交付增值空间的优势价格。同时, 竞争优势能否持续取决于供应链上的企业能否分享更多的利润。因此,物流企业战略成本管理的目标是追求商业利润和顾客价值和最大化。第三,基于战略成本管理的角度看,物流成本的变动过程有三个特点:首先,战略和物流企业有着紧密的联系,如物