中英文翻译
原文
Logistics costs and controlling
Abstract
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).
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. Using the 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 Costing
Corresponding 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 Calculation
As 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; W?he and D?ring 2008).
Standard Cost Calculation
Subjects 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 Calculation
Accompanying 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 calculation can be used also for invoicing and compensation of logistic service providers, if costs-based prices have been agreed.
Final Cost Calculation
Subjects 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 or
expected too high or too low.
●Utilization of resources, such as transport means, storage systems,
machines, and production facilities, has been planned or expected
falsely.
●Empty runs of transport means and filling degrees of transport and load
units were incorrectly planned.
●The actual utilization structure of the logistic system differs from the
anticipated 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 logistic systems can be used for the utilization based allocation of surpluses or additional costs to the different users
For 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 prices
Components of Logistic Costs
The 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 center
or a company, which are caused by executing the genuine operative
logistic tasks transport, handling, storing and commissioning.
●Additional logistic costs are caused by executing additional operative tasks
which are directly connected with the genuine logistic tasks, such as
packing, labeling, loading and unloading, quality control or handling of
empties.
●Administrative logistic costs are costs for related administrative services,
such as scheduling, quality management and controlling, which go along
with 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 logistic
responsibilities, including personal taxes, vacation, illness, absence, etc.
●Space and area costs: Depreciation and interest for the owned assets and
buildings, 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 for
external driveways, routes, roads, highways, railroads and transshipment
points
●Costs for logistic equipment: Depreciation, interest and operating costs for
own as well as rental fees and leasing costs for external logistic equipment
such as racks, forklifts, transport means, cranes, conveyors and handling
equipment, control systems and process computers, including the
equipment-caused energy, cleaning, repair and maintenance costs.
●Load carrier costs: Depreciation and interest for own as well as rental fees
and 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, transport
packing, load securing, labels and other material, which is needed in order
to perform logistic tasks and services.
●Logistic IT-costs: Depreciation, interest and operating costs for own
IT-systems as well as costs for external IT-systems as far as used for
logistic purposes.
●Third party logistic expenses: Freights, rental fees and other expenses for
logistic service providers.
●Taxes, duties and insurance fees, which accumulate during the execution of
logistic tasks and services, as far as related to logistic purposes.
●Planning and project costs: Depreciation and interest on activated expenses
for planning, project management and implementation accumulated up to
the start of the economic utilization of a logistic system.
●Inventory holding costs: Interest and write offs on all stationary and
moving 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
物流成本定义在不同公司是不同的。在许多情况下, 公司体报的物流成本在不同业务运作都不统一。一些公司并并没有吧资产折旧摊销和库存计入物流成本。其他的包括分销成本的供应商或采购成本。在某些情况下,甚至把采购货物计入物流成本Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002)。
另一个问题不仅出现在物流，是定价无形的资产的问题。无形的产品,如物流服务,提供直接的效用一般无法储存。因此,传统的方法会计成本和定价措施,已经标示了实物的成本,却是物流成本揭示的限制(Cooper 1992; Horvàth 1999; Johnson 1987)。
更适合核算性能成本的方法是进行作业进程相关成本统计和作业成本核算。然而,在物流也是商务的另一个领域、计算与定义成本的方式不同。(ragg 2001; Hicks 2002; Horvàth 1999; Pohlen and LaLonde 1994; Poist 1974))。这个道理,对服务的成本定价问题，多功能物流系统的综合性能和固定成本的决策来说有特别的意义。
只要定义，计算与实测不同,物流成本,成本率和价格就不能做比较。任何建立在这样的误导指标上的基准是值得怀疑的。因此,市场报告及市场份额报道物流是最好的参考依据。（Baumgarten et al. 1993; Kille and Klaus 2007; Müller-Steinfahrt 1998）。
更为糟糕的是物流的局部控制和供应链控制 (1 Cooper and Kaplan 1998; Manrodt et al. 1999; Seuring 2006)。只有少数公司不断地记录和监控物流成本。(Weber 2002)。而在物流产业的全方位的物流成本的5和15%之间的范
围流动,在贸易公司,它们则在10到25%之间流动。(Baumgarten et al. 1993; Gudehus 1999/2007)。对零售商来说、物流成本的消耗可以超过1 / 3的利润。尽管如此,它仍是,零售商记录并监控物流成本和供应商销售的特例。
物流控制不仅包括计算、预算和记录成本,也包括监测的服务的表现和质量。控制应该参考管理规划,建立和运行最佳系统。为了达到这样的目标,它应该持续确定及改进服务，表现，质量与成本。 (Cooper 1992; Darkow 2001; Horvàth 1999; Johnson 1987; Weber et al. 1993, 2002)。
在什么地方的精确成本、性能和质量应该被记录和监测取决于物流的价值,创造核心竞争力以及公司在当前的目标项目。在物流管理控制领域,就像在其他领域,少即是多:最好控制少量的意义在于关键绩效指标(KPI)具有足够的精度,
在更长的时间范围监控所有可能的高性能、高质量和成本数据精度永远高于不知道需要这些信息((Manrodt et al. 1999)。控制,不是精确的性能和成本数据,而是他们的实用性和果断的应用。
在这一章中,物流成本不断地定义,物流成本的基本问题出现,并提出了法依赖使用成本率的计算开发的可行的方法。这包括对物流的固定成本困境的讨论，物流成本和绩效利率的关系和最有效降低物流成本的方法选择。
成本会计和性能成本
对应于平稳或结构方面与动态或过程方面,两种不同的会计核算方式都是是必要的。成本核算进行长时间保持一个固定的观点，,成性能成本表现了在较短时间所发生的动态,表演反映了动态活性的透视。
物流成本计算
一般来说，对于一家公司来说,物流成本计算应有由标准成本核算,伴随着成本的核算和最终成本计算组成
标准成本计算
标准成本核算科目或者计划成本计算是未来的现有或运营成本计划系统的未来计算。结果是物流成本标准和性能表现成本。
标准成本核算对于投资决策是必须的，对于规划体系、流程和计划来说,对于未来的价格和关税周期基准成本核算来说也是必须的。
伴随成本核算
伴随着连续成本核算的目标是控制当前会计期间所有增加造成的物流任务的实施和服务的支出。伴随成本核算的结果是对现有资源利用成本的管理信息。
知道成本和现有的资源利用是的有效降低成本途径的开始，是在适当的时间调整利用企业资源使之适用于并提高产能利用率。这样伴随成本的计算的结果是可使物流服务企业基于成本的价格制定可以实行。
最终成本计算
最终的成本核算科目计算是在一个会计期最终结束时执行的。真正的物流成本和成本费用可以与各自的目标与价值和标准比较。这允许进行标准成本和价格的决策。
在物流领域，使真实物流成本偏离的主要原应有：
●成本因素,尤其是人力成本, 已经计划或预期设置得过高或过低
●资源利用,例如运输工具、存储系统、机器和生产设施,已计划或预期错误。
●运输工具空载,运输车载和装载单元没有正确的计划
●实际运用的物流系统的结构不同于预期的结构。
前两个差异原因,通常是引起物流系统计划与执行之间真实成本差异的原因。过多的空载环运和对车辆存储能力的不良的利用是在许多情况下也是不合格计划或错误的调度得结果。然而,这可能是仅仅是由于一个用户想要改变运输关系,需求结构或库存水平所引起。一个错误的需求预测或错误信息也足以引起一个不良的资源利用效率。
一个专门的物流系统，主要是用于较长一段时间的个人合同的一个或少数公司之间，用户必须分担需求的转变和利用资源效率之间的差异造成的成本的差异所带来的风险。一个专门的物流系统的最终成本计算可用于资源的基础配置利用和不同用户的之间仍旧额外费用分配。
作为一个多用户物流系统,分配任务和市场服务于提供仅用于相对较短的一段时间的许多不同的客户，改变需求和不良利用效率的风险主要来源于物流服务提供商。这个风险可以从更好的资源利用或良好的需求结构获得高收益的赔偿机会。此外,服务供应商可以通过他的销售活动的影响需求,并提供依赖于资源利用效率的价格。给多用户的物流系统的结构和资源利用效率的风险可以纳入价格与使用者摊派。
物流成本的组成部分
物流总成本是由一系列具体的物流成本组成，合计有物流作业成本和管理成本。
●具体物流成本是表现了所有的成本总和,利润中心或公司,其成本产生的原因是执行具体的物流作业任务运输、装卸、贮存和调试。
●额外的物流成本是由于执行额外的作业任务产生的成本,是直接关系到实际的物流作业的任务产生的成本,如包装、标签、装卸、质量控制或空置处理
●物流管理成本是与管理服务相关的成本,如调度、质量管理和控制,物流性能和附加的服务。
非物流成本费用的作业,如研究和开发、建设、生产、组装、营销、销售和总市场布署并不属于物流成本。同时,购买和采购商品,配件、材料和设备的成本只要他们不造成的直接物流任务的执行及配套服务的产生就不属于物流成本。例如,包装费用是生产成本,而费用包装材料、托盘、箱及装货箱都是原料物流成本。
在设计和优化公司的物流系统及命令调度和存货管理时，必须记住非物流成本和收入对许多物流活动也有影响。它们影响存货成本,缺货成本，破坏成本，订购的费用以及价格,利润和流动率。因此,物流者总是要记住经济原则的要求。
物流活动在公司所有的其他行为之间的区别是应最大程度地发挥较高收入和最低成本的资本投资效益。
外文文献原稿和译文 原稿 Logistics from the English word "logistics", the original intent of the military logistics support, in the second side after World War II has been widely used in the economic field. Logistics Management Association of the United States is defined as the logistics, "Logistics is to meet the needs of consumers of raw materials, intermediate products, final products and related information to the consumer from the beginning to the effective flow and storage, implementation and control of the process of . " Logistics consists of four key components: the real flow, real storage, and management to coordinate the flow of information. The primary function of logistics is to create time and space effectiveness of the effectiveness of the main ways to overcome the space through the storage distance. Third-party logistics in the logistics channel services provided by brokers, middlemen in the form of the contract within a certain period of time required to provide logistics services in whole or in part. Is a third-party logistics companies for the external customer management, control and operation of the provision of logistics services company. According to statistics, currently used in Europe the proportion of third-party logistics services for 76 percent, the United States is about 58%, and the demand is still growing; 24 percent in Europe and the United States 33% of non-third-party logistics service users are actively considering the use of third-party logistics services. As a third-party logistics to improve the speed of material flow, warehousing costs and financial savings in the cost effective means of passers-by, has become increasingly attracted great attention.
企业成本控制外文翻译文献(文档含英文原文和中文翻译)
译文： 在价值链的成本控制下减少费用和获得更多的利润 摘要： 根据基于价值链的成本管理理念和基于价值的重要因素是必要的。首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。 关键词：成本控制，价值链，收益，支出，收入，成本会计 1、介绍 根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。换句话说，这至少不能从根本上解决它。 因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。 2、成本及其控制的基于价值链理念 2.1基于价值链的成本观念 根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。因此，我们应该从价值链角度看成本的重要。
文献出处: Mahpula A、The Research of Regional Logistics Competitiveness [J]、Journal of Transport Geography, 2015, 15(2): 30-34、 原文 The Research of Regional Logistics Competitiveness Mahpula A Abstract At present, the development of logistics is the logistics demand rapid increase, the expanding market capacity, accelerates the construction of logistics infrastructure, third-party logistics fast growth the tendency, the whole logistics industry is developing in the direction of the information, globalization and specialization、At the same time, with the rapid increase of logistics demand, the development of the regional logistics more rapidly、Regional logistics is an important part of regional economy, the existence and development of regional logistics is the premise of existence and development of regional economy, no regional economy there would be no regional logistics、Regional logistics and regional economic development level, is closely related to the scale and the level of the different regional economic shape, size and industry, determines the level of regional logistics, the scale and structure form、Regional economic integration can make the area and regional logistics incline to reasonable, adapt to reasonable layout of industrial structure, to reduce logistics cost, promote the development of regional logistics、On the other hand, the regional economic development is inseparable from the development of regional logistics and regional logistics to provide support and guarantee for the development of regional economy, the development of the regional logistics will drive and promote the further development of regional economy、Therefore, the development of the regional logistics has become to improve the regional investment environment and industry development environment, expanding the scope of the regional influence, the key to enhancing regional competitiveness、 Keywords: Regional logistics; Regional logistics competitiveness; Evaluation index 1 Introduction The rapid development of world economy and the progress of modern science and technology, the logistics industry as an emerging service industry, is developing rapidly in the global scope、Internationally, logistics industry is considered to be the economic development of the artery and basic industry, its development degree
物流规划中英文对照外文翻译文献(文档含英文原文和中文翻译)
设施规划 引言 设施规划在过去的十年间已经被赋予了全新的意义。在过去，设施规划一般被认为是一门科学。而在当今竞争激烈的全球市场，设施规划成为了一种策略。政府、教育机构和企业已经不再单独相互竞争，现在这些实体或企业将彼此联合为合作企业、组织协会，并最终合成为供应链，将客户纳入到整个供应链过程以保持竞争力。 这些年来设施规划问题一直是一个热门话题。尽管它已拥有很悠久的历史，但在目前的出版物、会议以及研究中，设施规划仍是最受欢迎的科目之一。设施规划的处理已经从清单式或者菜单式的方法发展到了高度复杂的数学建模。在本文中，我们使用了一个实用的设施规划方法，其利用了实证以及同时包含传统和现代概念的分析方法。值得提及的是，在本文中拥有很广泛的设施规划应用示例。例如，这本书的内容可以适用于一个新医院,一个装配部门,一个已有的仓库,或者一个机场的行李部的规划。无论问题是发生在医院、生产工厂、配送中心、机场、零售商店、学校、银行、还是办公室或者这些设施的任何部分；无论是在一个发达国家的现代化设施还是在一个发展中国家的过时设施中，本文给出的材料在进行规划时都非常有用。重要的是要认识到现代设施规划中将设施当作是一个动态的实体，一个成功的设施规划方案的关键因素是其适应性以及适合全新应用的能力。 设施规划的定义 当今的设施规划必须能够帮助组织实现供应链的优越性。实现供应链的优越性是一个有六个步骤、或者说六个等级的过程。一如既往，这些步骤与优越性、可见性、协同性、综合性、敏捷性等联系在一起。 当一家公司最大化供应链的各个功能（采购-制造-运输-储存-销售），个体部门（如金融、市场营销、销售、采购、信息技术、研发、生产、分配和人力资源等部门）的目标就是要成为公司最好的部门。组织的有效性不是重点，每个组
我国第三方物流中存在的问题、原因及战略选择 熊卫 【摘要】我国物流业发展刚刚起步，第三方物流的理论和实践等方面都比较薄弱。本文指出我国第三方物流存在的问题在于国内外第三方物流企业差距、物流效率不高、缺乏系统性管理、物流平台构筑滞后、物流管理观念落后等。分析了产生上述问题的原因，并提出了精益物流、中小型第三方物流企业价值链联盟、大型第三方物流企业虚拟化战略等三种可供选择的第三方物流企业发展战略。 【关键词】第三方物流；精益物流战略；价值链联盟；虚拟化战略 1引言 长期以来，我国国内企业对采购、运输、仓储、代理、包装、加工、配送等环节控制能力不强，在“采购黑洞”、“物流陷井”中造成的损失浪费难以计算。因此，对第三方物流的研究，对于促进我国经济整体效益的提高有着非常重要的理论和实践意义。本文试图对我国策三方物流存在的问题及原因进行分析探讨，并提出第三方物流几种可行的战略选择。 2我国第三方物流业存在的主要问题 (一)我国策三方物流企业与国外第三方物流企业的差距较大，具体表现在以下几个方面： 1、规模经济及资本差距明显。由于国外的大型第三方物流企业从全球经营的战略出发，其规模和资本优势是毫无疑问的，尤其初创时期的我国策三方物流业，本身的规模就很小，国外巨头雄厚的资本令国内企业相形见绌。 2、我国策三方物流业企业提供的物流服务水准及质量控制远不如国外同行。当国内一些企业还在把物流理解成“卡车加仓库“的时候，国外的物流企业早已完成了一系列标准化的改造。同时，国外的物流组织能力非常强大，例如德国一家第三方物流公司，公司各方面的物流专家遍布欧洲各地。如果有客户的货物需要经达不同的国家，那么欧洲各地的这些专家就在网上设计出一个最佳的物流解决方案。这种提供解决方案的能力就是这第三方物流公司的核心能力，而不像国内公司号称拥有多少条船，多少辆车。 3、我国加入WTO后物流产业的门槛降低。在物流服务业方面：我国承诺所有的服务行业，在经过合理过渡期后，取消大部分外国股权限制，不限制外国服务供应商进入
2011年中国快递行业研究报告——China Express Delivery Industry Report, 2011 Enterprise wide USD $ 3300 Release Date Dec.2011 Abstract In July, 2011, in the “Twelfth Five-Year (2011-2015)” plan on the development of postal industry issued by State Post Bureau of the Peo ple’s Republic of China, the following “twelfth five-year” development indicators were put forward for the express delivery industry: the network coverage of key express delivery enterprises came up to 98% in municipalities and provincial capitals, and over 90% in provincially administered municipalities; and the key express delivery enterprises realized the 72-hour inter-provincial capital and inter-key city express delivery rate of more than 90%, express delay rate of lower than 0.8%, damage rate of lower than 0.01%, and loss rate of lower than 0.005%. The express delivery business of China has witnessed rapid growth in 2011. Up to the end of September of 2011, Chinese express delivery companies (with annual sales of over RMB5 million) had made 2.52 billion deliveries, up 53.3% year-on-year, and harvested RMB53.14 billion, a 28.9% YoY rise, of which Chinese inner-city express business revenue was RMB4.67 billion, with the year-on-year increase of 58.1%; the cross regional express business revenue rose 37% year-on-year to RMB30.73 billion; and the international and Hong Kong, Macao and Taiwan business revenue was RMB13.57 billion, a slight rise of 4.9% from the same period of last year. From January to September of 2011, 1.125 billion deliveries were made in Guangdong, Zhejiang and Shanghai, accounting for 44.64% of the national business volume, and achieved RMB25.697 billion with a 48.36% share of the total business revenue in China. ‘Research report on the express delivery industry in China’ mainly covers the followings: The twelfth five-year plan of national express delivery industry and the twelfth five-year plan of express delivery industry in key provinces and cities;
外文翻译 原文 Cost Control Material Source:Encyclopedia of business,2 and ed. Author:Anthony, Robet N 1 Cost Control Cost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations. During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestment of peripheral activities, mass layoffs, or outsourcing, cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level. Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management. A complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful,
中英文翻译 (文档含英文原文和中文翻译) 摘要：自从―一万村‖市场项目开展以来，连锁超市就开始在农村地区发展起来。物流和分配是连锁超市运作过程中的纽带，在超市的平稳运作中起到重要作用。本土超市涌现出的很多问题，现在逐渐成为超市发展的瓶颈。在这篇论文中，作者将会分析现今存在于中国农村超市的物流和分配方面的问题，然后提供一些相应策略解决这个问题。 关键词：农村地区，货品分配，策略规划，物流，连锁超市。 1 介绍 自从―一万村‖市场项目开展以来，连锁超市作为一个新的运作系统及销售模式，开始在广阔的农村地区发展。这些连锁超市带领农民提高消费水平、缩小城乡差异、提升农村地区和农村市场现代流通的发展。连锁超市在农民中很受欢迎。然而，物流和分配是连锁超市的核心，却仍非常薄弱。分配的优势是超市运作成本、利润及相关合伙人附加利润的关键。在当前经济危机的形势下，解决农村超市物流及分配方面的问题，对农村市场的发展、经济的发展以及建设一个社会主义新农村都非常关键。 1.1农村连锁超市物流及分配的一些概念和特点
分配是一个经济活动，是企业家基于消费者需求，用最有效的方式在分配中心或其它地点储存货物，并且把这些货物运送到在合理经济框架内的其他客户。它包含购买、储存、分类、货物处理、递送及其它活动。它是一个物流活动的方式，结合了特别的、完整的业务流程。在农村地区，农民和农产品独特，所以，与城市物流分配相比，有着一些不同的特点。 1.2农村地区的主要物流和分配问题 A．低均匀分布率和高运作成本 根据商务部调查，自从―一万村‖市场项目开展以来，农村连锁超市的覆盖率已经达到超过60%，但是分配率却只有40%。这个数字不仅低于国内连锁超市60%的平均运送率，也大大低于国外连锁超市高于80%的运送率。均匀分配有利于统一采购。商店不能得益于连锁。这就会导致高物流成本。 B．不合理的物流和分配模式，导致信息读取效率不高 最近，农村连锁超市的物流和分配渠道主要由分配中心、农产品和供应市场合作社、第三方物流和分配系统组成。事实上，这三种分配方式也同样面临着高物流成本的问题。许多连锁超市没有建立自己的分配中心，因而不能满足分配服务的需求。即使一些连锁超市建立了自己的分配中心，也仍然存在很大问题。大多数农村超市规模较小，缺少建立分配中心的资金，因此，一些分配中心不能满足超市分配的需求。农村连锁商店分布较广，单个的连锁超市分配还是比较有限。收入比分配中心的建立和运作成本还要低。 C．分配中心的延后建立、低下技术水平、低分配水平 农村连锁超市的分配中心改造和扩大都是基于原来的仓库，这并不能满足连锁超市的服务需求。这些分配中心只能用来当仓库、储存及运输，缺少了深层的货品加工容量、信息加工以及反馈功能。这些基础设施不够，也缺少了机械化的检测、加工、冰冻、冷藏、包装及其它设备。电脑信息管理系统也远远不够，导致了不能及时进行与供应商、总部以及分部的数据交换。很难有效地管理物流信息，所以所有功能的协作及整合程度仍然非常低。 D．不充分的信息共享系统 农村连锁超市的信息系统构建是相对落后的。电子订货系统、电子数据互换系统以及增值网络系统都还没有使用。决策和信息管理系统也远远不够。很难在
物流市场调研外文参考文献原文及译文综合报告 题目 __ 研究物流业及中国物流技术_____ 二级学院 专业 班级 学号 学生姓名 电话号码 时间2012-04-5
原文： Studies on Logistics and Logistics Technology of China Luo Yixin (Department of Industry and Commerce Management, Human College of Finance and Economics, Human Chansha 410205) Received 15 July 2004 Abstract For further pushin g ahead with the development of China’s logistics industry，the author，based on the status quo of China's logistics industry，alfirms the achievements made in the development course of the industry of China．By studying various respects of the industry including the understanding of logistics，standards of technical terms，logistics technologies and management，the author analyzes the major problems existence in China’s current logistics industry and puts forward the rationalization proposal．Key words：logistics；development；problem；measure 1 Preface Modem logistics industry is currently one of the most popular trades．Since China introduced the concept of logistics from abroad in early 1980s，logistics industry has been developed rapidly．At present，our country already has quite a lot of logistics parks and centers，develops a series of modem logistics technologies and obtains a large number of innovation accomplishments bearing self-determination intelectual property rights．Among those are typical ones such as the development of integration logistics management system with self-determination intelectual property rights (LOG + +／SMCS) in 2003.The real—time connection with famous ERP system (SAPR／3)has been realized，the system radically changes the unicity and low int egrity level of China’s traditional logistics and thus symbolizes that domestic logistics software has been in line with international noFIns for modern logistics management system．Another example is the new structural—type quick stacker that has the operation speed of0—150 m／rain．1ifting speed of 0—40 m／min and forking speed of 0 —20／40 m／rain, bearing self-determination intellectual property rights developed in the same year．Laser ranging technology is applied to the system in horizontal direction．resulting that the distance—measuring error is ±1 mm within 500 meters and positioning accuracy is ±3 mm．For the vertical direction．due to the application of rotary encoder plus tooth—be technique，positioning accuracy reaches ± 3 mm．In this way．the system successfully integrates a variety of new—type detecting technologies involving laser location，rotary encoder and toth—belt eranging．integration has been utilized for positioning and then radically altered traditional positioning method ．Besides，the adoption of redundancy and trouble shooting technique dramatically increases the system's efficiency and reliability．The adoption of over ten new techs consisting of new—type forking structure and loading platform with dimension detector and bar code sensor has promoted the technical advancement of key equipments used in logistics industry as well as greatly narrowed the gap between China and international advanced countries in terms okey equipments．In 2003。a patent product at world—leading place，the push—pull laser guiding AGV cart，ca／Be into market．Ever has never been a similar product both at home and abroad．is AGV cart．having conquered numbers of difficulties as path planning，reflecting board layout and pinpointing position，can travel an d locate its position safely and flexibly in rolling machine units．In other words，it realizes complete automation delivery ．In 2003，domestic enterprises designed and applied automatic supplementary—materials allocation system equipped with vision—identification movable robot．system was ran king at international leading stage．In year 2003,thanks to the successful
外文翻译 原文 Cost-Containment and Cost-Management Strategies Material Source: Author: Alan f. Goldberg ,William P. Fleming The leadership and boards of trustees of all healthcare organizations are the ultimate stewards of the limited resources available to best meet community needs. The strategic planning process leads the organization down a clear path of setting priorities, making choices, and taking action. The day a new cancer center opens or the latest technology arrives is an exciting one for the community. After the ribbon cutting, these new programs become the responsibility of the hospital's service line directors or clinical managers. Their staffing is based on projections and other assumptions that may or may not be on point but have a direct impact on the operations and finances of the organization. As part of normal decision making for a hospital's new initiatives, a payer mix and revenue stream were predicted. Now two significant environmental events have made projections more uncertain and put aggressive cost management on center stage: the economic downturn and payment reform. The economic downturn affecting hospitals began in the fall of 2008. Its broad impact on the organization was described by Goldberg and Petasnick (2010): With credit markets drying up, unemployment rising, consumer confidence eroding, and employee morale shaken, healthcare system executives had their hands full. The combined result of the turmoil made the old adage "cash is king" truer than ever. As consumers pulled back and individuals lost health insurance, hospitals experienced losses in volume for elective, nonemergent healthcare. Financial operating results suffered. Meanwhile, losses in investment values eliminated the safety net reserves created by nonoperating income. Many hospitals and healthcare systems were forced to consider or enact layoffs and postpone or cancel capital-intensive projects. All were required to rethink their strategic plans. Because of the economic downturn and high unemployment, which led to income declines and individuals losing job-based healthcare coverage, Medicaid enrollment is projected to increase 10.5 percent in fiscal 2010.
物流英文文献翻译英语论文 物流英文文献翻译及物流论文参考文献[1] 崔介何.物流学概论[M].北京〆北京大学出版社，2004年〆1-2. [2] 叶怀珍.现代物流学[M].北京〆高等教育出版社，2003〆49-56. [3] 许建帄.对培育广州物流市场的再思考[EB/OL]. [4] 深圳新闻网.“入仓即予退税”新政策助推物流发展[EB/OL]. [5] 吴德群.“入仓退税”适应国际采购商全球配送[N].深圳特区报，2006-01-23. [6] 广东禾田物流有限公司网.广东禾田物流有限公司简介[EB/OL]. [7] 快递公司网.广州物流市场[8] 来源.十一月回顾〆物流篇（三）[EB/OL]. [9] 徐晓阳,饶欠林. 深圳盐田港出口监管仓的现状与发[DB/OL].，2002. [10] 中华人民共和国国务院公报,中华人民共和国海关总署令——中华人民共和国海关对出口监管仓库及所存货物的管理办法[DB/OL]. [11] 公共商务信息导报，海关对出口监管仓库及所存货物的管理办法[DB/OL]. 2005-12-06. [12] Wei Liu,Wenshun Li,Wendy Huang.Analysis of the dynamic relation between logistics development and GDP growth in China[DB/OL]. http:// 毕业论文[13] Deng Mingran,Wang Hua. A government guarantee system of logistics development in China[DB/OL].,2006. [14] Goh,M,Ling,C. Logistics development in China[DB/OL]. ,2003. [15] Chen Siyun, The developing trend and countermeasures of Yantian port logistics[DB/OL]. 研究物流业及中国物流技术摘要为了进一步推进同中国发展物流业,作者基于中国物流业的现状,肯定其在中国工业发展过程中所取得的成就。通过学习物流产业的各方面,包括了解物流产业，标准术语,物流技术和管理知识,剖析主要的问题存在于中国当前的物流业,并提出合理化建议。关键词〆物流，发展，问题，方法1 前言现代物流工业是现代最受欢迎的行业。自从20世纪80年代早期物流概念从海外引入，物流业得到了迅猛的发展。目前,我国已有相当多的物流园区及中心, 发展了一系列现代物流技术和取得了一大批自主知识产权的创新成果。研制开发了具有自主知识产权的集成化物流管理系统（LOG++/SMCS），成功实现了与著名ERP系统（SAP R/3）的实时连接。改变了我国传统物流系统性能单一、集成度低的现状，标志着我国物流软件系统与国际现代物流管理系统的接轨。研究开发了新型结构快速堆垛机。其运行速度0～150m/min，起升速度0～40m/min，货叉速度0～20/40m/min々水帄方向采用激光测距技术，测距误差±1mm（500m以内），定位精度达到±3mm々垂直方向采用旋转编码器加齿形带技术，定位精度达到±3mm。进行了结构研究和动态性能分析，增加了设备的稳定性和可靠性々成功地将激光认址和旋转编码器、齿形带测距等新型检测技术整合到一起，运用于认址，从根本上改变了传统的认址方式，并采用冗余控制技术和故障自诊断技术等大大提高系统的效率与可靠性々新型货叉结构、带尺寸检测与条形码检测的新型载货台等10多项新技术，促进了物流关键设备的技术进步，大大缩短我国物流关键设备与国际先进水帄的差距。在2003年，国内外首创开发了具有国际先进水帄的推挽式激光导引AGV小车（专利产品）々攻克了路径规划、反射板布置、精确定位等难题，使小车能在卷接包机组内安全、灵活地行走和定位，实现完全自动化运送。2003年设计应用具有国际先进水帄的视觉识别移动式机器人自动辅料搭配系统。红河卷烟厂自动化物流系统和联想电脑公司集成化物流系统的成功开发与应用，填补了多项国内空白，创新出一批具有国际先进水帄的系统和设备，大大缩小我国物流系统关键设备及主要技术指标与先进国家的差距，在行业中产生了广泛影响。经过多年研究和探索，太原钢运储存公司通过与科研机构的合作，成功地发展出由电脑计划设计的自动化的仓储打包系统，同样也是处于世界领先水帄。由于受到政府的大力指出与重视，中国的现代物流业正以前所未有的速度发展。但是，还是值得指出的是，中国的物流业整体还是处在初级阶段。中国在2000 年的国内生产总值是8.94×1000亿元，其中流通领域总占比重仅仅百分之8.1 这比发达国家如英美日要低许多。2000年，沃尔玛，世界零售巨头的销售总额达193.3亿美元，占中国年零售业总额的46%。从上面可以看出，沃尔玛的销售额以每年20—30亿美元的速度增长。在国内的零售业领先的上海联合利华仅仅XX 人民