外文翻譯---物流企業(yè)成本管理實施戰(zhàn)略

1、<p><b>　　附錄C</b></p><p><b>　　外文原文</b></p><p>　　Logistics enterprises to implement the strategic cost Management</p><p>　　Writer： Dauben. J.W.</p

2、><p>　　Source： Oxford Economic</p><p>　　Time ： September 2009.</p><p>　　[Abstract] The basic idea of strategic cost management is a cost factor to the competitive position of t

3、he same company linked to seek the improvement of enterprise competitiveness and sustained reductions in the cost of the best path. In this paper, China's overall logistics costs are higher status, the use of strateg

4、ic 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 </p><p>　　In the economic g

5、lobalization today, showing a network of logistics industry, specialization and standardization features. The world's logistics costs accounted for an average of about 12% of global GDP.</p><p>　　F

6、irst, the core idea of the strategic cost management</p><p>　　The 20th century, 80 years, the British scholar Kenneth Simon a strategic cost management (strategic cost management), that the strategic cost ma

7、nagement 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

8、professor Michael Porter published a 'competitive advantage', by applying the value chain analysis, and cost drivers analysis tools to create </p><p>　　U.S. management accounting academics and other

9、s to Jiekesangke Porter's 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 strat

10、egic 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 definit

11、ion: 'Strategic Management</p><p>　　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 in

12、to 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

13、of an overall strategy for enterprises to provide relevant cost information, so that enterprises can flexibly ada</p><p>　　Second, the logistics enterprise strategic cost management objectives</p><

14、;p>　　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

15、 best path.</p><p>　　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

16、any competitive environment is the foundation of the success of cost advantage or value of the advantage.</p><p>　　Cost advantage through cost-effective to bring high profits; the value of benefits for the p

17、roducts, based on the competitor's products can provide customers with more value-added, thereby enhancing its market share. The company's competitive position and its cost can also be used to provide customers w

18、ith 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 s</p><p>　　A

19、t 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 a

20、nd customer value and maximize.</p><p>　　Third, based on strategic cost management perspective of cost drivers response logistics cost driver is the business strategy of logistics from a strategic business i

21、mpact 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 en

22、terprises, the degree of integration; Second is the impact of product cost is more long-term, more lasting and mor</p><p>　　Logistics cost drivers can be divided into business strategy and implementation of

23、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 en

24、gage 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 </p><p>　　

25、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, China's logistics enterprises in the structural cos

26、t 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.</p>&

27、lt;p>　　Present, China's logistics enterprises from the following three paths to the implementation of strategic cost management:</p><p>　　(1) The realization of the logistics of scale. Along with '

28、;logistics hot' swept the land of China, China all kinds of logistics enterprises have been established.</p><p>　　These are mostly small and scattered logistics enterprises, the lack of socialization and

29、 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

30、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 r</p><p>

31、　　(2) continuously improve logistics technology.</p><p>　　At present, the way professional logistics services was very limited, the overall logistics enterprise management level needs to be improved. Most o

32、f the companies involved in logistics services will simply provide transportation (delivery), and storage services.</p><p>　　In addition, EOS (Electronic Ordering System, electronic ordering systems), EDI (E

33、lectronic 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

34、field of application level is still relatively low. Today only 39% of China's logistics enterprises have information management systems and capability was very incomplete.</p><p>　　Neither target activit

35、ies 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 co

36、ntrol.</p><p>　　To this end, China's logistics enterprises need from the basic technology of the constituent elements of the logistics start logistic business processes to improve the technical level, an

37、d strengthen the logistics cost management, high-quality, cost-effective logistics services to ensure the efficient and smooth flow of logistics activities.</p><p>　　(3) actively promote the vertical integra

38、tion. 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 t

39、echnical 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.<

40、;/p><p>　　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

41、 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 logist

42、ics related businesses. To this end, China's logistics business needs and relate</p><p>　　2. Analysis of the implementation of cost driver, design logistics enterprise strategic cost management</p>

43、<p>　　Strategy combines the characteristics of China's logistics industry, logistics companies on implementation cost driver analysis should include the resources and facilities utilization, value chain integr

44、ation, contracting, management system, the establishment and full participation in management, at present, China's logistics enterprises can take the following five a strategy to implement strategic cost management:&

45、lt;/p><p>　　(1) increase the utilization of logistics resources and facilities.</p><p>　　In actual operation, the logistics chain by reducing losses and improve utilization of logistics resources c

46、reated 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.</p><p>　　In view of the basic

47、 conditions of China's modern logistics has been in place, the gap with the developed countries mainly in integrating the use of context, so the focus of China's logistics enterprises should consider how the exis

48、ting 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 a

49、nd its own market competitiveness. To this end, </p><p>　　Such as strengthening the development of logistics planning ,science and development of material consumption quotas, rational organization of transpo

50、rt and storage.</p><p>　　(2) to strengthen the logistics value chain integration.</p><p>　　In the Government's policy support and vigorously promote, China's logistics enterprises has en

51、tered 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

52、with great potential for development. At this point, the logistics enterprise's core competitiveness, not only in a certain value links, more importantly, in its procurement, transporta</p><p>　　business

53、 opportunities.</p><p>　　(3) emphasis on the signing of the contract logistics.</p><p>　　As a logistics company to connect the key to both supply and demand of goods, generally in conjunction wi

54、th 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, s

55、torage, customs clearance, etc. The signing of the contract, it also includes the design of the case of the logistics process management.</p><p>　　Moreover, the process program to be able to solve the logist

56、ics 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

57、decision of the general logistics contract involves many links in a long time and require complex features. In this regard, China's logistics enterprises must be integrated with national conditions and their developm

58、ent </p><p>　　Ensure that the signing of the contract and performance of the logistics process, the anticipated cost of waste to a minimum.</p><p>　　(4) the establishment of logistics enterprise

59、 information management system. China's 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 busine

60、ss 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.</p><

61、p>　　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, reduc

62、e incident handling and waste disposal costs and ultimately to create a low-cost logistics enterprises in strategic branding.</p><p>　　(5) the implementation of full participation in the management of logist

63、ics enterprises.</p><p>　　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 logi

64、stics 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.

65、Based on an analysis, staff centripetal force of the specific impact of logistics costs can be redu</p><p>　　To this end, China's logistics enterprises must enhance the cost management of all staff aware

66、ness 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.

67、 Eventually succeed in building a low-cost ,long-term competitive advantage in the international logistics market to improve their competitive position.</p><p>　　Main references</p><p>　　[1] Hum

68、 Fuming, Ding Gang, Lu Xian. Managerial Accounting [M].Guangzhou: Jinan University Press, 2006.</p><p>　　[2] America Ronald H * Barrow. Logistics Management - -supply chain planning, organization and contro

69、l of [M]. 2nd edition. Beijing: Mechanical Industry Press, 2006.</p><p>　　[3] Michael Porter〕 〔 America. Competitive advantage [M].Beijing: Hoxie Publishing House, 1997.</p><p>　　[4] Lei Xing-Hu

70、b, Su Tao Yong. Supply Chain Strategic Cost Management [J]. Furan University: Natural Science Edition, 2007 (4).</p><p><b>　　中文譯文</b></p><p>　　物流企業(yè)成本管理實施戰(zhàn)略</p><p>　　[摘要]

71、戰(zhàn)略成本管理的基本思想就是成本因素的競爭地位相同的公司與尋求提高企業(yè)競爭力和持續(xù)削減成本的最佳路徑。正如本文所描述的一樣,從整體上來講，中國物流成本居高不下,而使用戰(zhàn)略成本管理理論,有利于明確物流企業(yè)在戰(zhàn)略成本管理的目標(biāo)。在此基礎(chǔ)上,從固定成本和日常管理成本兩方面提出一個具體的成本管理措施。</p><p>　　在經(jīng)濟全球化的今天, 物流行業(yè)已越來越專業(yè)化和標(biāo)準(zhǔn)化。全球物流成本平均約占全球GDP的12%。<

72、/p><p>　　首先,核心思想就是成本管理。</p><p>　　20世紀(jì)80年代,英國學(xué)者肯尼斯西蒙的戰(zhàn)略成本管理為廣大的中小企業(yè)自身以及其競爭對手的管理者提供了供戰(zhàn)略決策所需要的信息。1985年,哈佛大學(xué)商學(xué)院教授邁克爾?波特提出了“競爭優(yōu)勢”這一觀點,即通過運用價值鏈分析和成本動因分析工具來創(chuàng)建成本優(yōu)勢。</p><p>　　美國會計協(xié)會學(xué)者的戰(zhàn)略管理思想綜合了

73、成本管理的理念,形成了五點成本管理模型、戰(zhàn)略成本管理的定義是“在戰(zhàn)略管理的一個或多個階段的成本信息管理。著名的會計教授庫珀和尸羅莫對戰(zhàn)略成本管理作出了如下定義:“戰(zhàn)略成本管理意味著企業(yè)可以使用一系列的成本管理方法,同時降低成本和實現(xiàn)目的,加強戰(zhàn)略地位”。</p><p>　　總之,戰(zhàn)略成本管理在提高企業(yè)的競爭優(yōu)勢的同時,通過管理會計方法分析企業(yè)自身和競爭對手的信息，提供了一個幫助企業(yè)管理者決策的方法,并制定一個為

74、企業(yè)提供相關(guān)的成本信息的總體戰(zhàn)略,以便企業(yè)能夠靈活地適應(yīng)外部環(huán)境的變化,維持一個更長期的競爭優(yōu)勢。</p><p>　　第二,物流企業(yè)戰(zhàn)略成本管理的目標(biāo)</p><p>　　根據(jù)戰(zhàn)略成本管理思想、物流企業(yè)戰(zhàn)略成本管理應(yīng)實現(xiàn)降低成本和增強競爭能力的雙重目的。在任何競爭環(huán)境是成功的基礎(chǔ),成本優(yōu)勢或價值的優(yōu)勢。</p><p>　　成本優(yōu)勢通過成本效益帶來高額利潤、福利,

75、為產(chǎn)品、基于競爭對手的產(chǎn)品,能為客戶提供更多的增值,從而提高其市場份額。當(dāng)產(chǎn)品的賣值相同時,成本越低的利潤越多,就越擁有給客戶交付增值空間的優(yōu)勢價格。</p><p>　　同時, 競爭優(yōu)勢能否持續(xù)取決于供應(yīng)鏈上的企業(yè)能否分享更多的利潤。因此,物流企業(yè)戰(zhàn)略成本管理的目標(biāo)是追求商業(yè)利潤和顧客價值和最大化。</p><p>　　第三,基于戰(zhàn)略成本管理的角度看,物流成本的變動過程有三個特點:首先,

76、戰(zhàn)略和物流企業(yè)有著緊密的聯(lián)系,如物流企業(yè)的規(guī)模、整合程度;二是產(chǎn)品成本的影響是更長期、更持久、更深遠(yuǎn)的;第三,形成和改變成本是困難的。</p><p>　　物流成本可以分為商業(yè)策略成本和實施結(jié)構(gòu)性成本。在計算這些成本時,他們往往忽略了傳統(tǒng)的成本管理。然而,在戰(zhàn)略成本管理的過程中,我們必須對物流成本予以正確分類,以物流企業(yè)發(fā)展有效的成本管理和成本提供一個清晰的想法、決策和策略。</p><p&g

77、t;　　1、結(jié)構(gòu)性成本動因的分析,找到物流企業(yè)在戰(zhàn)略成本管理與物流行業(yè)的特點,中國的物流企業(yè)成本動因分析的結(jié)構(gòu)應(yīng)包括物流行業(yè)、政治和經(jīng)濟環(huán)境、地理位置、自然條件、物流技術(shù)等。</p><p>　　目前,中國的物流企業(yè)從以下三個路徑來實施戰(zhàn)略成本管理:</p><p>　　(1)實現(xiàn)物流的規(guī)?；?。隨著“物流熱”席卷了整個中國,中國各類物流企業(yè)已經(jīng)相繼建立。</p><p&

78、gt;　　這些大多是小而分散、缺乏社會化、組織、運營成本過高、服務(wù)功能不完善,但可以做“一站式”服務(wù)的中小型物流企業(yè)。因此,通過多方面的有機集成,促進物流企業(yè)從單一的運輸、倉儲、貯存、運輸和其他服務(wù)功能向集成服務(wù)業(yè)務(wù)發(fā)展。實現(xiàn)物流的規(guī)模和降低物流成本是密不可分的。為此,中國目前廣泛存在的中小型物流企業(yè)和分銷公司需要迅速提高社交網(wǎng)絡(luò)水平,大力發(fā)展物流服務(wù)體系,提高物流的規(guī)模效率、規(guī)模經(jīng)濟，以建立規(guī)模經(jīng)濟為基礎(chǔ),進一步形成自己的成本優(yōu)勢。&

79、lt;/p><p>　　(2)不斷提高物流技術(shù)。</p><p>　　目前,專業(yè)化的物流服務(wù)方式還是非常有限的,物流企業(yè)整體的管理水平還有待提高。大多數(shù)企業(yè)參與物流服務(wù)的過程中，只會提供運輸(交付)和存儲服務(wù)。</p><p>　　此外,EOS(電子訂單系統(tǒng)、電子訂貨系統(tǒng)),EDI(電子數(shù)據(jù)交換、電子數(shù)據(jù)交換技術(shù))、RFID(射頻技術(shù))、GIS(地理信息系統(tǒng)、全球信息系

80、統(tǒng))和其他新的物流技術(shù)在中國物流領(lǐng)域的應(yīng)用水平還比較低。今天只有39%的中國物流企業(yè)具備現(xiàn)代的信息管理系統(tǒng)和能力，而總體上來說這方面的能力還是非常不完整的。</p><p>　　目前來說，大部分物流企業(yè)既不能實現(xiàn)對目標(biāo)物體的物流活動進行有效的跟蹤和監(jiān)控,也不能有效地管理和分析大量的數(shù)據(jù)流,卻僅僅依靠人力來管理,這非常不利于物流成本的控制。</p><p>　　為此,中國的物流企業(yè)需要從構(gòu)成

81、物流業(yè)務(wù)流程的基本技術(shù)構(gòu)成要素下手，開始提高技術(shù)水平,加強物流成本管理、優(yōu)質(zhì)、高性價比的物流服務(wù),確保高效和順暢的物流活動。</p><p>　　(3)積極促進垂直整合。</p><p>　　隨著供應(yīng)鏈管理思想的推廣,物流企業(yè)不應(yīng)只局限于企業(yè)客戶,提供傳統(tǒng)的物流服務(wù),而更需要提供管理、咨詢和技術(shù)支持服務(wù),如流通加工、物流、信息服務(wù)、庫存管理、物流和其他增值服務(wù)以及全方位的物流服務(wù)解決方案。

82、</p><p>　　此外,物流活動的過程應(yīng)該是不同的物流功能、物流環(huán)節(jié)的使用集成,所以簡化和減少物流鏈為了減少大量的物流操作來提高資源利用率和數(shù)據(jù)可用性,提高加工速度和加工效率的操作。所有這些,無疑離不開物流相關(guān)業(yè)務(wù)的支持。為此,中國的物流業(yè)務(wù)需求和相關(guān)企業(yè)垂直整合各種物流活動集成和系統(tǒng)化處理,從而優(yōu)化資源配置,優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)和經(jīng)濟運行和進一步降低成本,提高效率,增強整體實力,實現(xiàn)可持續(xù)發(fā)展突飛猛進。</p

83、><p>　　2、分析成本動因的實現(xiàn),設(shè)計物流企業(yè)戰(zhàn)略成本管理</p><p>　　中國物流行業(yè)、物流企業(yè)在實施成本動因分析應(yīng)該包括資源和設(shè)施利用率、價值鏈整合、承包、管理系統(tǒng)、建立和全面參與管理,目前,中國的物流企業(yè)可以采取以下五個策略實施戰(zhàn)略成本管理:</p><p>　　(1)提高物流資源的利用率。</p><p>　　在實際操作中,通過使

84、物流鏈減少損失來提高物流資源的利用，以此產(chǎn)生的利潤空間是相當(dāng)大的。據(jù)理論所知,提高物流設(shè)備、物流、設(shè)施和設(shè)備的利用率,更有利于物流成本的降低。</p><p>　　如加強物流業(yè)發(fā)展規(guī)劃、科學(xué)與發(fā)展的物質(zhì)消費額度,合理組織運輸和存儲。</p><p>　　(2)加強物流價值鏈集成。</p><p>　　在政府的政策支持、積極推動下,公路、鐵路、航空和其他基本的交通系統(tǒng)

85、的實現(xiàn)了持續(xù)改進、信息技術(shù)的快速這一系列條件下，中國的物流企業(yè)進入了一個飛速發(fā)展的階段，發(fā)展?jié)摿薮蟆Ｔ谶@一點上,物流企業(yè)的核心競爭力,不僅體現(xiàn)在一個特定的價值鏈接,更重要的是,在采購、運輸、倉儲、配送、服務(wù)、集成各種價值鏈來生成系統(tǒng)的好處。因此,對于中國的物流企業(yè),它必須強協(xié)調(diào)全系列的上游和下游的物流服務(wù)過程的價值在任何部分的外展活動,為了提高效率,通過整合價值鏈,以降低物流總成本商業(yè)機會。</p><p>　

86、　(3)實施合同物流。</p><p>　　作為一個物流公司在實施關(guān)鍵商品的供需時,一般聯(lián)合許多制造商簽訂了一份長期合同,保持更穩(wěn)定的伙伴關(guān)系。在這一點上,物流合同不再是簡單意義上的代理、運輸、倉儲、倉儲、報關(guān)、等簽署合同,它還包括設(shè)計情況的物流過程管理。</p><p>　　(4)建立物流企業(yè)信息管理系統(tǒng)。中國的物流企業(yè)需要通過現(xiàn)代的信息管理系統(tǒng)控制和降低物流成本:一方面允許各種物流業(yè)務(wù)

87、或業(yè)務(wù)流程快速、精確地執(zhí)行;另一方面,聚合數(shù)據(jù)通過信息系統(tǒng)做好預(yù)測分析,可以有效地控制物流成本的發(fā)生。</p><p>　　因此,物流信息管理系統(tǒng)總體控制過程中,起到了降低能耗、減少事故的發(fā)生率、減少事故處理工作和廢物處置成本的作用,最終創(chuàng)建一個低成本的物流企業(yè)戰(zhàn)略品牌。</p><p>　　物流企業(yè)的成本與各個部門、每個員工的行為直接相關(guān),只有依靠全體員工一起合作,才能更好地實現(xiàn)成本管理

88、目標(biāo)。摘要在分析了影響物流成本的因素，具體可以概括為兩個方面:一是明確的成本如物料消耗高,產(chǎn)能利用率低;另一方面,隱性成本,如員工不團結(jié),工作抑郁、冷漠等,對自己的業(yè)務(wù)。</p><p>　　為此,中國的物流企業(yè)必須加強成本管理的意識,鼓勵所有員工的全面參與，充分組織和調(diào)動員工的積極性和創(chuàng)造性,讓降低成本的工作貫穿到物流操作過程中的每個細(xì)節(jié)，最終打造成一個低成本、具有長期競爭優(yōu)勢的物流市場。 </p>

89、;<p><b>　　參考文獻：</b></p><p>　　[1] 胡雨明,丁剛,盧鑫.管理會計[M].廣州:暨南大學(xué)出版社,2006.</p><p>　　[2]〔美國〕羅納德·H *巴羅.物流管理,供應(yīng)鏈的規(guī)劃、組織和控制(第二版)[M].北京:機械工業(yè)出版社,2006.</p><p>　　[3]〔美國〕邁克爾&