1、附录 C 外文原文 Logistics enterprises to implement the strategic costManagement Writer： Dauben.J.W. Source： Oxford Economic Time ： September 2009. AbstractThe basic idea of strategic cost management is a costfactor to the competitive position of the same company linked to seek theimprovement of enterprise
2、 competitiveness and sustained reductions in thecost of the best path. In this paper, Chinas 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 dri
3、ver 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. Theworlds logistics costsaccounted for an average of about 12% of globalGDP. First, the
4、 core idea of the strategic cost management The 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 manage
5、rs 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 Jieke
6、sangkePorters 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. wel
7、l-known accounting professor at Cooper and Sila Mo was ofstrategic cost management made the following definition: StrategicManagementCost Management means businesses can use a series of costmanagement methods to simultaneously reduce costs and achieve the purposeof strengthening the strategic positi
8、on. 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 the enterprise itself and itscompetitors information t
9、o 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 compar
10、ed 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 ma
11、intain 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 c
12、ost managementobjectives The 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, logi
13、sticsenterprise 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； theva
14、lue of benefits for the products, based on the competitors products canprovide customers with more value-added, thereby enhancing its marketshare. The companys competitive position and its cost can also be used toprovide customers with value-added measure. When product prices are thesame, providing
15、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
16、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 c
17、ost 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 enterprise
18、s, 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 dri
19、vers. 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 develop
20、effective 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, Chinas logistics enterprisesin the structural c
21、ost driver analysis should include the logisticsindustry, political and economic environment, geographic location, naturalconditions, the size of the logistics, logistics technology and verticalintegration. Present,Chinas logistics enterprises from the following threepaths to the implementation of s
22、trategic cost management: (1) The realization of the logistics of scale. Along withlogistics 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
23、 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 the
24、integrated service business development. Achieve the logistics of scaleand reduce logistics cost has been a priority. To this end, Chinaslogistics and distribution companies need to rapidly improve thelevel of social networking, vigorously develop the logistics servicesystem and improve the logistic
25、s 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
26、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
27、(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 Chinas logistics enterpriseshave information management systems and capability was ve
28、ry 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, Chinas 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,
