物流成本外文翻译文献

Cost management in supply chain under studRichard ChivakaRichard, odd dimensional card. Supply chain cost management methodology. 2006Since the nineteen ninties, along with the economy and the rapid development of technology, international competition, enterprises are facing the problem of the survival and development of more complex. In order to obtain more market share, gain a competitive advantage, each developed country government and enterprises have shifted their attention to" logistics management". They think only to produce high quality products can not completely meet the requirements of customers, only through the effective logistics management to customers at the time they need to, place they wish, amount to obtain product, to a reasonable allocation of social resources. Therefore, people understand more clearly to the logistics in economic developing importance. A large amount of data shows that, the modern logistics can reduce the cost of circulation, reduce logistics cost. For example: in the nineteen seventies, American logistics cost average equivalent to13.7% of gross1domestic product in 1989,11.1%,1996to 10.5%, according to the global logistics costs logistics market scale, production accounts for the proportion of gross domestic product is about 11-15%, the world each year for the logistics cost is high up to3.43 USD, so some developed countries to reduce the flow of costs, especially to reduce logistics costs as the fountainhead of the third profit, more as a means of improving the whole countryman economic benefits are significant measures.In the economic globalization sweeps across the whole world twenty-first Century, the market competition is no longer the single enterprise's competition, but the alliance between the competition, is the competition between supply chains. Generally, the logistics supply chain logistics, information flow and capital flow in unity. Three flow between closely, and there are essential differences. In actual operation, information flow and capital flow can often use information and intermediary agencies to achieve the exchange of information and capital flow, and content shedding more performance for the commercial entity in the time and space of mobile. Internally, the influence of external environment and oneself nature of the bound, logistics and the cost and difficulty of the implementation is relatively high, a supply chain quick response to the market, the major obstacle to effective operation. Especially in the rapid development of electronic commerce, customer2demand for personalized, instantaneous tendency, logistics bottleneck problem more and more outstanding, become our country economy to develop a weak link. The previous people more from the viewpoint of a single firm, according to the self cost minimum, optimal efficiency the principle of organization of logistics activities, and less from the whole supply chain, from the overall perspective of planning the logistics of the whole supply chain activities, examines the total cost of logistics. According to the" principle of the wooden barrel", any member of a supply chain enterprise logistics efficiency and reduce the cost increases, will affect the competitiveness of the entire supply chain, and eventually damage the supply chain in each business interests. So based on the supply chain of the logistics cost management is a very important topic. The change of competitive environment makes the enterprises to reduce the cost of space is getting smaller and smaller, more and more enterprises begin to regard as the enterprise logistics cost management activities of the important field. This article takes the modern cost management theory and supply chain management integration as a starting point, to the whole supply chain as the research object, analysis of enterprise logistics cost, to build the enterprise logistics cost control model, put forward to cross organizational cost management of enterprise logistics cost management new thinking In the literature, most of the supply chain that originated in logistics ( Logistics ), the operation of supply chain the cost3that produces in the process is the logistics cost ( Logistics Cost ). With the passage of time and depth of study, people on the logistics awareness is also extended to the whole logistics activity, Logistics Cost also became the pronoun of logistics cost. During the period, many scholars from different angles discussed the logistics cost, logistics cost mainly composed of inventory storage cost, purchase cost, ordering cost and transportation cost. Cooper, Slagmulder and Seuring according to traditional cost management comprehensively considered the direct costs and indirect costs or product cost, also considered the cost of support network, especially the maintenance of the transaction cost of supply chain relationship.The United States of America Supply Chain Management Association ( CSCMP ) China chief representative Wang Guowen in" supply chain management -- the core and basis" one book (2006) are given in the supply chain structure diagram, the supply chain that covers from the supplier 's supplier to the customer 's customers about the final product or service of the formation and delivery of all business activity, whose members include both the manufacturer and the upstream suppliers of raw materials, including downstream wholesale / distributor, retailer and the end customer itself.Enterprise logistics cost control of the enterprise is the main body of logistics management organization and structure, the object is the enterprise economic activity occurs in the whole logistics costs. On enterprise logistics cost control from4maintaining control, improving control and change control three levels to, at present, most of enterprises logistics cost control is still maintained in the control level control. Enterprise logistics cost management should not only from the logistics itself the efficiency considerations, but also to recognize the cost, quality, price, sales volume exists between the linkage relation, make cost control not to focus on the cost. Considering the logistics cost and the services it provides and logistics investment brings to the enterprise competitive advantage relative factors, namely the understanding and identifying the cost control of business logistics cost control target will be placed in a broader context to consider, consider in the true sense of the total logistics cost control of enterprise. Comprehensive control of logistics cost is different from individual local control, systematic, comprehensive, strategic characteristics, higher control efficiency. Enterprise logistics cost control, including the prior, during and after the enterprise's logistics cost of the whole process of the control system. Comprehensive control is the goal of local control integration of goal, urges the enterprise logistics costs tend to minimize. Logistics cost control is not only work within the enterprise, that is to say, the pursuit of the enterprise logistics efficiency, should be considered from the manufactured products to end users throughout the circulation process of the logistics cost5efficiency in the perspective of optimizing control, i.e. logistics infrastructure investment or extension or not depending on the current channel development and depending on requirements.Local control and integrated control exists between the relation that restricts each other. Not every link of the logistics of local control, it is difficult to achieve integrated logistics control, moreover, only to the various sectors of the logistics division of control, lack of logistics entire process control, but also difficult to achieve effective control of logistics. Therefore, not only from the local set out on the part of local control, but also to consider the overall situation of each link aggregation, realize comprehensive control.Under the environment of supply chain cost management is a kind of cross enterprise cost management, it cost the meaning extension to the whole supply chain, and pay special attention to the trade between the enterprises cost ( relations). Therefore, correct identification of the node enterprises in supply chain logistics cost, can supply chain management decision-making provide more valuable, more realistic and accurate cost information, as enterprises in the supply chain collaboration for the development of new products, inventory optimization, the distribution of earnings to provide necessary basis, to optimize the entire supply chain to lay the foundation.6Logistics cost control strategy depends on the logistics operation mode. Mode of operation is a dynamic process, therefore, must be on the control of logistics cost undertakes dynamic analysis, the logistics cost effective control method is applied in the enterprise management. Logistics cost control the operation in general is the angle from the system, according to the characteristic of the enterprise logistics cost are classified to determine the enterprise cost control target and control strategy. Logistics cost control system is the most important to adapt the enterprise overall strategy goal. A strategic logistics cost control system is used for a specific period of time to achieve specific requirements of the strategy, the success of logistics cost control strategies should enable the logistics network can properly for customer service, and the entire process of logistics cost minimum consumption.In conclusion, in recent years, the third party logistics has become the current field to talk about a wide range of topics, the logistics of our country has entered a new stage of development, logistics parks, logistics centers around like bamboo shoots after a spring rain emerged. However, the majority of logistics enterprises in the service function is not perfect, only stay in transportation management, warehouse management and so on the basis of traditional services, and some such as goods discount puzzle box, relabeling, packaging, classification, parts assembly, testing repair and other value-added7services and logistics information service and support logistics service number, logistics management level is low, the logistics cost is higher. At present, enterprises should strengthen its own logistics management, science of logistics cost accounting, make full use of social resources, to realize the enterprise logistics rationalization, efficiency.8。

中英文对照外文翻译The application of third party logistics to implement theJust-In-Time system with minimum cost under a global environmentAbstractThe integration of the Just-In-Time (JIT) system with supply chain management has been attracting more and more attention recently. Within the processes of the JIT system, the upstream manufacturer is required to deliver products using smaller delivery lot sizes, at a higher delivery frequency. For the upstream manufacturer who adopts sea transportation to deliver products, a collaborative third party logistics (3PL) can act as an interface between the upstream manufacturer and the downstream partner so that the products can be delivered globally at a lower cost to meet the JIT needs of the downstream partner. In this study, a quantitative JIT cost modelassociated with the application of third party logistics is developed to investigate the optimal production lot size and delivery lot size at the minimum total cost. Finally, a Taiwanese optical drive manufacturer is used as an illustrative case study to demonstrate the feasibility and rationality of the model.1. IntroductionWith the globalization of businesses, the on-time delivery of products through the support of a logistics system has become more and more important. Global corporations must constantly investigate their production systems, distribution systems, and logistics strategies to provide the best customer service at the lowest possible cost.Goetschalckx, Vidal, and Dogan (2002) stated that long-range survival for international corporations will be very difficult without a highly optimized, strategic, and tactical global logistics plan. Stadtler (2005) mentions that the activities and processes should be coordinated along a supply chain to capture decisions in procurement, transportation, production and distribution adequately, and many applications of supplychain management can be found in the literature (e.g. Ha and Krishnan, 2008, Li and Kuo, 2008 and Wang and Sang, 2005). Recently, the study of the Just-In-Time (JIT) system under a global environment has attracted more attention in the Personal Computer (PC) related industries because of the tendency towards vertical disintegration. The JIT system can be implemented to achieve numerous goals such as cost reduction, lead-time reduction, quality assurance, and respect for humanity (Monden, 2002). Owing to the short product life cycle of the personal computer industry, downstream companies usually ask their upstream suppliers to execute the JIT system, so that the benefits, like the risk reduction of price loss incurred from inventory, lead times reduction, on-time delivery, delivery reliability, quality improvement, and lowered cost could be obtained (Shin, Collier, & Wilson, 2000). According to the JIT policy, the manufacturer must deliver the right amount of components, at the right time, and to the right place (Kim & Kim, 2002). The downstream assembler usually asks for higher delivery frequency and smaller delivery lot sizes so as to reduce his inventory cost in the JIT system (Kelle, khateeb, & Miller, 2003). However, large volume products are conveyed using sea transportation, using larger delivery lotsizes to reduce transportation cost during transnational transportation. In these circumstances, corporations often choose specialized service providers to outsource their logistics activities for productivity achievement and/or service enhancements (La Londe & Maltz, 1992). The collaboration of third party logistics (3PL) which is globally connected to the upstream manufacturer and the downstream assembler will be a feasible alternative when the products have to be delivered to the downstream assembler through the JIT system. In this study, the interaction between the manufacturer and the 3PL will be discussed to figure out the related decisions such as the optimal production lot size of the manufacturer and the delivery lot size from the manufacturer to the 3PL, based on its contribution towards obtaining the minimum total cost. In addition, the related assumptions and restrictions are deliberated as well so that the proposed model is implemented successfully. Finally, a Taiwanese PC-related company which practices the JIT system under a global environment is used to illustrate the optimal production lot size and delivery lot size of the proposed cost model.2. Literature reviewThe globalization of the network economy has resulted in a whole new perspective of the traditional JIT system with the fixed quantity-period delivery policy (Khan & Sarker, 2002). The fixed quantity-period delivery policy with smaller quantities and shorter periods is suitable to be executed among those companies that are close to each other. However, it would be hard for the manufacturer to implement the JIT system under a global environment, especially when its products are conveyed by transnational sea transportation globally. Therefore, many corporations are trying to outsource their global logistics activities strategically in order to obtain the numerous benefits such as cost reduction and service improvement. Hertz and Alfredsson (2003) have stated that the 3PL, which involves a firm acting as a middleman not taking title to the products, but to whom logistics activities are outsourced, has been playing a very important role in the global distribution network. Wang and Sang (2005) also mention that a 3PL firm is a professional logistics company profiting by taking charge of a part or the total logistics in the supply chain of a focal enterprise. 3PL also connects the suppliers, manufacturers, and the distributors in supply chains and provide substance movement andlogistics information flow. The core competitive advantage of a 3PL firm comes from its ability to integrate services to help its customers optimize their logistics management strategies, build up and operate their logistics systems, and even manage their whole distribution systems (Wang & Sang, 2005). Zimmer (2001) states that production depends deeply on the on-time delivery of components, which can drastically reduce buffer inventories, when JIT purchasing is implemented. When the manufacturer has to comply with the assembler under the JIT system, the inventories of the manufacturer will be increased to offset the reduction of the assembler’s inventories (David and Chaime, 2003, Khan and Sarker, 2002 and Sarker and Parija, 1996).The Economic Order Quantity (EOQ) model is widely used to calculate the optimal lot size to reduce the total cost, which is composed of ordering cost, setup cost, and inventory holding cost for raw materials and manufactured products (David and Chaime, 2003, Kelle et al., 2003, Khan and Sarker, 2002 and Sarker and Parija, 1996). However, some issues such as the integration of collaborative 3PL and the restrictions on the delivery lot size by sea transportation are not discussedfurther in their studies. For the above involved costs, David and Chaime (2003) further discuss a vendor–buyer relationship to include two-sided transportation costs in the JIT system. Koulamas, 1995 and Otake et al., 1999 describe that the annual setup cost is equal to the individual setup cost times the total number of orders in a year. McCann, 1996 and Tyworth and Zeng, 1998 both state that the transportation cost can be affected by freight rate, annual demand, and the products’ weight. Compared to the above studies which assume that the transportation rate is constant per unit, Swenseth and Godfrey (2002) assumed that the transportation rate is constant per shipment, which will result in economies of scale for transportation. Besides, McCann (1996) presented that the total logistics costs are the sum of ordering costs, holding costs, and transportation costs. A Syarif, Yun, and Gen (2002) mention that the cost incurred from a distribution center includes transportation cost and operation cost. Taniguchi, Noritake, Yamada, and Izumitani (1999) states that the costs of pickup/delivery and land-haul trucks should be included in the cost of the distribution center as well. The numerous costs involved will be formulated in different ways when the manufacturer operates the JIT system associatedwith a collaborative 3PL under a global environment. Kreng and Wang (2005) presented a cost model, which can be implemented in the JIT system under a global environment, to investigate the most appropriate mode of product delivery strategy. They discussed the adaptability of different transportation means for different kinds of products. In this study, the implementation of sea transportation from the manufacturer to the 3PL provider will be particularized, and the corresponding cost model will also be presented to obtain the minimum total cost, the optimal production lot size, and the optimal delivery lot size from the manufacturer to the 3PL provider. Finally, a Taiwanese company is used for the case study to illustrate and explore the feasibility of the model.3. The formulation of a JIT cost model associated with the 3PL Before developing the JIT cost model, the symbols and notations used throughout this study are defined below:B3PL’s pickup cost per unit product (amount per unit)Cj3PL’s cost of the j th transportation container type, where j= 1, 2, 3,…,n (amount per year)DP annual demand rate of the product (units per year)Dr annual demand of raw materials (units per year)D customers’ demand at a specific interval (units per shipment)E annual inventory holding cost of 3PL (amount per year)F transportation cost of the j th transportation containertype from the manufacturer to the 3PL, where j= 1, 2, 3, …, n (amount per lot)F freight rate from the 3PL provider to the assembler (amount per kilogram)Hp inventory holding cost of a unit of the product (amount per year)Hr inventory holding cost of raw materials per unit (amount per year)Ij average product inventory of the j th transportation container type in the manufacturer, where j= 1, 2,3, …, n (amount per year)I annual profit margin of 3PL (%)K ordering cost (amount per order)Kj number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is Qj with the j th transportation container type, where j= 1, 2, 3, …, n(kj=Qj/d)M∗ optimal number of shipments that manufacturer delivers with the optimal total costactual number of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nMj number of shipments of the j th transportation container type, where j= 1, 2, 3, …, nnumber of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nN∗ optimal production lot size of the manufacturer (units per lot)optimal production lot size of the j th transportation container type, where j= 1, 2, 3, …, n(units per lot)Nj production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nr ordering quantity of raw material (units per order)P production rate of product (units per year)maximum delivery lot size of the j th transportation container type, where j= 1, 2, 3, …, n(units per lot)q∗ optimal delivery lot size of the manufacturer (units per lot)qj actual delivery lot size of the j th transportation container type, where j= 1, 2, 3, …,n (units per lot)Rj loading percentage of the j th transportation container type, where j= 1, 2, 3, …,n(Rj=qj/Qj)Rj real number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is qj with the j th transportation container type, where j= 1, 2, 3, …,n(rj=qj/d)S setup cost (amount per setup)W weight of product (kilogram per unit)Λ quantity of raw materials required in producing one unit of a product (units)Tomas and Griffin (1996) considered that a complete supply chain should consist of five participants, including the raw materials supplier, the manufacturer, the assembler, the warehouse operator, and the consumer. This study mainly focuses on the relationships among the manufacturer, the 3PL provider and the assembler within the JIT system under a global environment. In order to achieve the fixed quantity-period JIT delivery policy, which implies that the actual delivery lot size has to be determined by identifying the downstream assembler’s needs instead of the upstream manufacture’s economical delivery lot size, higher transportation costs with higher delivery frequency are necessary. Since the JIT system are more appropriately executed among those companies that are close to each other, a collaborative 3PL connected the upstream manufacture with the downstream assembler is necessary when the products have to be delivered from the upstream manufacture to the downstream assembler by sea transportation over a long distance. This study proposes a JIT cost model to obtain the optimal production lot size, the actual delivery lot size, the most suitable transportation container type, and the exact number of shipments from the manufacturer to the 3PL provider at the minimum total cost.This study makes assumptions of the JIT system as follows: (1) There is only one assembler and only one manufacturer for each product.(2) The production rate of the manufacturer is uniform,finite, and higher than the demand rate of the assembler.(3) There is no shortage and the quality is consistent in both raw materials and products.(4) The demand for products that the assembler receives is fixed and is at regular intervals.(5) Qj is much greater than demand at a regular interval,d.(6) The transportation rates from the manufacturer to the 3PL and from the 3PL to the assembler are computed by the number of shipments and the product’s weight, respectively, and, (7) The space of the manufacturer’s warehouse is sufficient for keeping all inventories of products that the manufacturer produces.According to the above assumptions from (1), (2), (3) and (4), Fig. 1 illustrates the relationships among the manufacturer, the 3PL provider, and the assembler, where the Fig. 1 represents the inventory of manufacturer’s raw materials, the inventoryof products inside the manufacturer, the inventory of the 3PL provider, and the inventory of the assembler from top to bottom (Kreng & Wang, 2005). This study also adopts the Fig. 1 to demonstrate the collaboration of the 3PL provider which will be an interface connecting the manufacturer and the assembler. During the period T1, the inventory of products with the manufacturer will be increased gradually because the production quantity is larger than the demand quantity. However, during the period T2, the inventory of products will be decreased because the production has been stopped.中文翻译：在全球环境下第三方物流以最小的成本实现了Just-In-Time系统的应用摘要：JUST-IN-TIME（JIT）系统，供应链管理的整合，最近已经吸引了越来越多的关注。

物流成本英语In the intricate web of global commerce, logistics costs play a pivotal role in shaping the efficiency and profitability of businesses. These costs encompass a wide array of expenses, from the transportation of goods across vast distances to the storage and handling of products within warehouses. The optimization of logistics expenses is not merely a matter of financial prudence; it is a strategic imperative that can determine the competitive edge of a company in the market.Transportation, undoubtedly, represents the lion's share of logistics costs. Whether it involves shipping containers across oceans, flying goods through the skies, or hauling freight overland, the price of moving products from point A to point B is influenced by a multitude of factors. Fuel prices, carrier rates, and the choice of transport mode—be it air, sea, or land—all contribute to the final cost. Moreover, the distance covered and the urgency of delivery further compound these expenses.Warehousing, while often overshadowed by transportation, is another significant contributor to logistics costs. The strategic placement of warehouses, efficient use of space, and the management of inventory all play crucial roles in controlling expenses. Advanced warehousing techniques, such as just-in-time inventory, can drastically reduce the need for extensive storage space and thereby lower costs.Handling and packaging, though seemingly minor aspects, can also have a profound impact on logistics expenses. The careful handling of goods reduces the risk of damage and the associated costs of returns or replacements. Similarly, efficient packaging not only protects products but can also save costs by reducing weight and volume, leading to lower transportation charges.Technology has emerged as a powerful tool in managing and reducing logistics costs. The integration of sophisticated software systems allows for real-time tracking of shipments, optimized route planning, and automated inventory management. Thesetechnological advancements not only enhance operational efficiency but also provide valuable data that can be analyzed to identify areas for cost reduction.In addition to these direct costs, there are indirect expenses that businesses must consider. Regulatory compliance, insurance, and duties all add layers of complexity and cost to logistics. Navigating these regulatory waters requires expertise and vigilance to avoid unnecessary expenditures.The environmental impact of logistics operations has also become a pressing concern. Sustainable practices are not only ethically important but can also lead to cost savings. For instance, reducing packaging waste and optimizing delivery routes to minimize fuel consumption are measures that benefit both the planet and the bottom line.In conclusion, logistics costs are a multifaceted challenge that demands a strategic approach. By understanding and managing the various components that contribute to these expenses, businesses can enhance their operational efficiency, improve customer satisfaction, and ultimately achieve a stronger position in the competitive landscape of global trade. The pursuit of cost-effective logistics is a journey of continuous improvement, where innovation and efficiency drive success. 。

原文文献The Activity-based Cost ing and Logistics Cost Acco untingEweri ng CAbstractAt this stage of manu facturers, along with computers, databases, n etworks, com muni cati ons tech no logy in the manu facturi ng in dustry, the emerge nee of en terprise resource pla nning ERP, Total Quality Man ageme nt TQM, i n a timely manner JIT producti on systems, such as adva need man ageme nt methods to improve the bus in ess Productivity and changed the production environment, these new and emerg ing tech no logy in resp onse to customer dema nd, break ing the 20th cen tury sta ndard products since the beg inning of mass producti on, stability of large-scale producti on. Replace it with more variety, low-volume, pers on alized flexible producti on, manufacturing of very high degree of automation. This new manufacturing environment for enterprises recreates a competitive adva ntage. In this type situati on, to reduce the cost of doing bus in ess has entered a new stage, not just from the reduction of production in puts and lower labor costs to keep costs dow n side, but also focus on mining as abus in ess links in the cost of what happe ned. In accorda nee with thel In troducti on For manu facturi ng en terprise in the new period, to stre ngthe n enterprise cost management, fully excavate potential costs, should pay attenti on to en terprise's logistics cost man ageme nt, stre ngthe n the logistics cost man ageme nt is the premise and basis of the correct accounting of logistics cost, not on logistics cost accounting and make correct an alysis, it is difficult to go to discuss the improveme nt of logistics man ageme nt, not to men ti on to logistics to enhance the core competitiveness of enterprises. At present, most of the manu facturi ng en terprise logistics cost acco unting is not alone, but and corporate purchas ing, producti on and sales of each link such as accounting, together in traditional cost accounting method, enterprise logistics activities is to ensure the normal operation of production and operation of enterprises in supply, in the enterprise cost acco un ti ng, this part after the distributi on of the simple in cluded in the cost of the product, or to a certain proportion and standard drawn from the total cost, or just part rather than full records, accounting and management of logistics cost. The practice of acco unting the product cost compare rough, you ignore the logistics activity in en terprise producti on and operatio n, sec on d, i n the curre nt process ing and manu facturi ng en terprises in the impleme ntati on of2 The prese nt research status Logistics costs because of lin ks, large scope, coupled with the curre nt acco un ti ng system within the framework of the logistics cost is difficult to con firm and separati on, makes the logistics cost in accounting calculation scope, object, content and so on still exist certain obstacles. Then make theserious waste phenomenon, logistics directly affects the econo mic ben efits. At prese nt, there are two ways to satisfy the requireme nt of the en terprise logistics cost acco un ti ng, respectively is the task cost method (missi on cost ing, and homework cost method (activity -based cost in g).The logical train of thought of the two methods is consistent, namely in the process as the guida nee, use cost to trace a specific activity or task. Before this, the en terprise the cost of logistics system to measure the main benchmark is based on the number of the cost of computing systems is give n priority to, not con sideri ng the con crete operati on process of each secti on of logistics system; we call it the traditi onal methods of en terprise logistics cost calculati on.At the beg inning of the job costi ng system will soon be received by the manu facturi ng sector, but in the field of logistics has not been too widely used (Pohlen&La Londe).Actually job costing system for cost estimates of logistics system is a suitable method, i n the field of logistics of ABC method can make the en terprise profit and the connection between the logistics performanee cost more tran spare nt. Pohle n and La Londe think:Perttila and Hauta ni emi in favor of homework cost calculati onmethod can makethe logistics system to obtain accurate cost informati on of this view. If ABC can run in the logistics system, it canprovide more accurate than the traditional costing system of logistics cost, this will help man agers man ageme nt decisi on-maki ng in the following areas: logistics strategy and policy, the control of logisticsactivities, the determ in ati on of pric ing and logistics service level and so on. The ABC calculati on method for its applicati on in the logistics system to supply chain extension provides a good platform. Underthis situation, ABC can help to find in the supply cha in to improve the link, such as elim in ati ng redundant activities in the supply chain,reduce the waste of resources supply chain members, reorga ni zatio n of the supply cha in structure and so on. A complete supply chainmembers can use ABC to restructure its in terface process, throughcost reducti on and service differe nee to in crease its competitiveadva ntage (Pohle n & La Lon de).3 The basic con cept of logistics cost and basic conten t3.1 The basic con cept of logistics costFrom the point of view of macroscopic logistics, logistics cost performa nee for the social total cost of logistics, i.e., a certa in period of time, all aspects of n ati onal economy in all kinds of expe nses for social logistics activities. In clud ing: pay for tran sportati on, storage, han dli ng, packag ing, circulati on process ing, distributi on, in formati on process ing, and other logistics link cost; The goods loss occurring during the period in logistics; Social logistics activities shouldbear by capital takes up the interest payments; Social logistics activity occurred in man ageme nt fees, etc.3.2The basic content of logistics costThis paper is the study of en terprise logistics cost. To exam ine from the An gle of en terprise the basic content of logistics cost, have the special and general logistics cost. Special logistics costs in cludi ng manu facturi ng en terprise exter nal payme nt of freight and fee, plus the en terprise logistics cost, the gen eralized logistics cost is included in the general production enterprise's special based on logistics cost, plus materials needed in the process of production logistics cost and expense, selling goods is the embodiment of the logistics cost is a cost. This cost basically con sists of three parts: the material space displaceme nt produced by the costs in curred in itself, andcomplete the displacement of the necessary equipment and facilities. Logistics information transmission and the costs of process ing activities and en gage in these activities n ecessary for the cost of the equipme nt and facilities. Was carried out on the material itself positi on shift and logistics in formati on in tegrated man ageme nt.3.3The classificati on of the logistics costFrom logistics ran ge, cost can be divided into supply logistics, production logistics,。

1. INTRODUCTIONLogistics is normally considered as nothing more than getting the right product t right place at the right time for the least cost. Faced with a rapidly changing envi revolutionary changes in technology, continued government deregulation, the shorteni product life cycle, proliferation of product lines and shifts in traditional manufacturer-retailer relationships, many organisations have had to rethink their trad assumptions.Over the last ten years one of the most significant changes in management thinking the emphasis on the search for strategies that will provide superior value in compe Logistics management has the potential to assist the organisation in the achievement o a cost/productivity advantage and a value advantage. The importance of logistics an integration in the supply chain was argued by.China is a huge consumer market that accounted for a third of global economic grow over the past three years. Its development speed and potential cannot be ignored by t of the world. As a result of China’s internal and external economic attributes, mos global consumer brands have established operations there. In particular in the autom many of the leading global O EMs including Honda, Toyota, G eneral Motors,industry,partnerships with local car Volkswagen and Ford have established joint-venturemanufacturers. Auto sales in China rose by 76% in the year to July 2003 and by 2011, Crld’s second largest auto market. In order to is expected to surpass Japan to become the wocompete in the Chinese market share and satisfy increasing demand, these operations continuously expanding their production volumes with astonishing speed. Such expansion however carried out in the context of a legacy environment.China spans a large geographical area with, in many parts, u nder-developedstrategies.deployment of logisticsinfrastructure.This presents a challenge to efficientFurthermore, the involvement of third party logistics providers, favoured by most gOEMs, is an emergent consideration in China. Finally, the conflicts that inevitably a the joint venture p artnerships lead to delays in the introduction of western logistics management experiences and methods from the OEMs. All these f actors increase thedifficulties in managing logistics by China’s local auto makers.2. The overall development of foreign distribution Overview2.1 The United States of modern logistics developmentTwenty-first century from the 60s on wards, the rationalization of distribution of in general a re valued in the United States to take the following measures: F irst, thewarehouse will replace the old distribution center: The second is the management of theintroduction of computer networks, on the loading a nd unloading, handling, custody,standardized operation, improve operating efficiency; Third, the common chain distribu centers set up to promote the growth of chain-effective. United States chain stores variety of distribution centers, mainly in the wholesale-based, retail and warehouse-typethree types.2.2 Japan's modern logistics developmentOn logistics and distribution of wood with the following features: well-developeddistribution channels, frequent, low-volume stock, logistics and distribution reflects thecommon and set t he trend s ticks, logistics and distribution cooperative, the Governmentplanning in the development of modern logistics and distribution play an important ro the process of .2.3 European modern development of logisticsCountries in Europe, especially Germany, logistics refers to the user's orders i naccordance with the requirements of positions in the logistics sub-goods distributi goods will be sent to the consignee with good activities. Germany's logistics industry of basic commodities from origin to distribution center, from the distribution cent sometimes through more than one distribution center) arrive at the modern mode of endcustomers. Traveled in Germany, it can be said of the logistics and distribution in Ghas been formed to final demand-oriented to the modernization of transport and high-center h ub to run ainformation network as a bridge t o a reasonable R69 distributioncomplete system.2.4 the main reasons of logistics industry developing faster in developed countriesbased on aallow flexibilitythe core economies of scale toRelying on high-tech tovariety of forms.3、China's 3PL enterprises are facing a major obstacle to business3.1 The current situation of China's 3PLChina's 3PL enterprises: service radius of a small, low entry barriers. With the warming heat logistics, urban logistics industry is also increasingly unitary coveredreasons i n our country, theimportance a nd development. H owever, due to historicallong-standing emphasis on production of a light flow, heavy flow to light the idea logistics, distribution of development in the not yet ripe at this stage, there is the prominent in the following two aspects: the service delivery difficult to play a cent the process of distribution of the low level of modernization.China's 3PL companies with foreign 3PL companies mainly in the gap between the thre aspects: First, procurement capacity, and the other is logistics, and the third ishave done very well, has a set o fforeign retailersAspects o f logisticsand distribution,efficient logistics information system, which can effectively improve the inventory tu rate, so as to enhance the return on assets and profitability. And domestic retailers i has just started, or have not yet started.3.2 distribution center lower the overall distribution, commercial chain failed to g play to the advantagesFrom our point of view the existing commercial retail enterprises, in addition to large, well-known commercial enterprises, the general commercial "chain" businesseslogisticscenter.and distributioncenters or use third-partynot set u p their own logisticsAlthough these companies have also established some of his own "chain" stores, but inoperating goods stores do not do "unified procurement, unified distribution, unified b which allows some commercial retail enterprises, "chain" seems to exist in name only. other has been established in their own logistics and distribution centers or use th logistics distribution center of commodities in commercial enterprises, the effective distribution centers has not been effective, which in turn affected the procurement co integrated chain advantages, including outstanding manifested by the distribution cent goods distribution ratio of unity is very low. Uniform distribution logistics center c achieved, i ndicating the store's commercial enterprises "unified p urchase" did not materialize, rather than a unified procurement chain has lost the core strengths.3.3 China's more enterprises are facing a major obstacle of the higher logistics costthe distributioncenter, in Wal-Mart 8 5% of the commodities d istribution throughwhich 80% is through the "zero inventory" of the more complete form of the distributanddatabase. W al-Mart as a result of the use of the "Cross distribution"technology, sothat goods turnover in the Treasurysupply chain"auto-replenishment" ofdown to 2 days. And retail enterprises in China are in the 15-30 days, which reflec retail , distribution enterprises, underdeveloped logistics system, distribution cos high. Rapid expansion of retail enterprises in China's size and speed in the short ter can not form a qualitative edge is a dangerous speculation.distribution Over the years t he practice has proved that t he multi-purpose logisticslow-cost supply h ub, as well as the use of information technology tocenter, intensive,reorganize and upgrade the entire flow of the supply c hain m anagement is t he core oflarge-scalestrategy is to support t he retail giant s uper-conventional retail enterprisesretail and distributionbusinesses of the main development. T he face of large-scaledistribution center logistics requirements planning, focusing on how to reflect the int of information flow in business flow, logistics, capital flow, so that the operation enterprises to expand the logistics for the entire enterprise supply chain collabora and so that the whole positive and negative to minimize logistics cost of goods (inc consumers, stores, logistics, distribution centers, headquarters, suppliers and partneThis is also a large-scaletimely r esponse t o sales d emand and timely r eplenishment.multi-format, chain retail enterprises have the capacity o f the corecross-regional,competitive advantage.3.4 Lack of modern logistics management knowledge and expertise of logistics personnethe development o f China'sindustry in restrictingThis is t he third-partylogisticsLogistics knowledge, especially in modernmost important o ne of the bottlenecks.but that its mainknowledge is f ar f rom being universal,integratedthird party l ogisticswarehousing services, notknow that it isprovide t ransportation andbusiness areas is tonew to these traditional business integration of its business fields Far too simple tproducts s upply, connected w ith transport and storage of raw materials,semi-finishedservices,asproduction process, material flow, t he whole process of product d istributioncover flow, solid logistics, capital flow, information flow is equal to the integrat of systems.4 to enhance core competitiveness, the implementation of integrated management"integrated management" is the original English Integrated SupplyProcess, refers t office, life of a non-core b usiness areas o f the operation andproduction enterprises,to manage outsourcingas a Overall, as a business-orientedmanagement of integrationmanagement" of the suppliersto provide f ull-service by the special "integratedprojects,"Integratedmanagement" is not simply puts together the management of theprojects.business, but to improve management efficiency and reduce management costs as the cor combined with advanced information technology and network management features such asintegratedCompared with the general o utsourcing services,one organicallyintegrated.management has the following characteristics:(1) It is not a business, but a complete outsourcing business f rom the operation of themanagement integration of outsourcing;(2) Outsourcing i s not a core operation, but a comprehensive b usiness m anagement. Responsible for the entire business as a first-class suppliers, and its main task isunique resources to conduct a comprehensive knowledge management, the operation of thsuppliers to implement, s o in thespecific is it m anaged by the secondary a nd tertiarymanagement of outsourcing functions based on the specific operation of the outsourci (3) In the case of the most important first-level suppliers, other than remuneratio fixed service, its the only way to increase revenue for users to save costs as much as in order to share the proceeds of cost savings, rather than as general outsourcing as s mainly through an increase in turnover, that is, to increase spending to increase th own earnings. "Double bottom" principle of cooperation between the two sides can make stable and lasting.5 The third party logistics enterprise strategic choicetheory and the development of Summarized the latest of several foreign l ogisticsthird-party logistics with the current practice of foreign, third-party logistics firm choice to have the following three:（1）Lean Logistics Strategyour most extensive third-partylogisticsSincethe lag theory a nd practice of logistics,company or business, it can not accurately position their logistics services. If yo reverse this situation as soon as possible, will be third-party logistics industry incompanylogisticsrestrictedfor o ur third-partyrole. Lean production theory o f logisticsprovides a new development ideas for these enterprises to survive in the new economy development opportunities. Lean Logistics concept originated in lean manufacturing. produced from the Toyota Motor Corporation 70 years in the last century by the orig "Toyota Production System", after research by the Massachusetts Institute of Technol professor and summary, was published in 1990 published "change the world of machines), book. Lean thinking is the use of various modern management methods and means, based on the needs of society to fully play the role of people as a fundamental and effective a and rational use of corporate resources to maximize economic benefitsfor enterprises tothe application inseek a new Management philosophy.Lean Logistics Lean Thinking isThe so-called Lean Logisticsdevelopment m ust reflect.management, logisticslogisticsmeans: the process by eliminating the production and supply of non-value added waste order to reduce stocking time, improve customer satisfaction. The aim of Lean Logis according to customer needs, providing customers with logistics services, while pursuin provision of logistics services in the process to minimize waste and delay, the proLean logisticsby itssystem is characterizedservices.increasing value added logisticslow cost, continuous i mprovement, d riven b y customer demand orientedhigh-quality,logistics system. It requires establishing the customer first thought, on time, accu fast delivery of goods and information.In short, Lean Logistics, as a new management ideas, bound to have a third-party log enterprises in China have far-reaching impact, it will change the appearance of the exCoremanagement concept, the formation o f third party l ogisticsthird party l ogisticscompetitiveness.the establishment of small and medium third party logistics value chain alliance Third-party logistics enterprises of small and medium can not be independent becau their one-stop logistics services to provide full shortcomings, and because the small assets, services, not wide area so that small and medium enterprises in China's logistTherefore, third party l ogisticsfor s mall a ndparty l ogisticsindustry at a disadvantage.starting from their o wn resources to construct their o wn coremedium enterprises,features of a single third-party competence is t he key. As small and medium enterpriseand incomplete, so based on their respective core competencies b ased on thelogisticsstructure of the logistics business enterprise cooperation is an effective capacity t for deficiencies, constitutes a feasible way of competitive advantage of logistics. Valbetween business and thethe interactionis the use of systems approach to investigateanalysis of all activities and their access to the resources of competitive advantage. the business activities fall into two categories: basic activities and support activi activities are involved in product creation and sale of the material transferred tois t o assist theof supporting activitiesservice activities.and after-salesBasic activitiesrevenue by providing outsourcing, technology, human resources and a variety of function support each other. Theory to analyze the value chain study the value of third party l chain composition, can be found in auxiliary activities, third party logistics enter general business is no different, the basic activities in the third-party logistics cothere is g enerally no commodityenterprisesThird-partyits own characteristics.logisticsproduction process, only the re-circulation process, does not account for major compocompanies and thus b ecome the basic o peratingof a wide range of third-partylogisticsactivities of storage, transport, packaging, distribution, customer service and market link. Various aspects of the basic work activities, due to their own limited resour capacity, can not have every aspect of an advantage in that value chain in terms of sfunction n ot complete, l ack ofthe deficiencies,resulting in their o verall l ogisticsand comparative advantage i n some sectors of the value corresponding competitivenesschain due to lack of overall effect should not play. Therefore, third party logistics small and medium sized logistics enterprises within the Union, should be based on the chain between complementary on the basis of cooperation, make full use of professioorganization andfunctions of specialized logisticslogisticscompanies and logisticscoordination of agents Flexible complementary integrated logistics capabilities. Third logistics for small and medium enterprises, value chain should start with the advantthrough thelinks t o explore and develop the core competitiveness of enterprises,reconstruction of the value chain to avoid weaknesses.（2）Large third-party logistics enterprise virtualization of strategy Rapid development in IT and the Internet era, companies can not fight alone singles must be in the competition and collaboration, in cooperation and development. Thus, u modern conditions resulting from modern large-scale virtualized development of third-plogistics enterprise virtualization istheLarge third-partylogistics has a strong necessity.logistics management resources of others who will have "all", through the network, the part into its own logistics, with the help of others break the power of physical bou extending to achieve their various Function, and thus expand their ability to enhancstrength. Therefore, the logistics information technology, virtualization is a means connection and coordination of temporary a nd dynamic alliance in the form of virtualtechnology as a means of electronic logistics.Integrated logistics virtualizationcommunication, customer-focused, based on the opportunity to participate in members the core competencies as a condition to an agreement for the common pursuit of goals tasks, the different parts of the country's existing Resources to quickly mix into a beyond the space constraints, by means of electronic networks, contact the unified com of the virtual business entity, the fastest launch of high-quality, low-cost logistics Modern large-scale virtualization, including third-party logistics functions, organcapabilitieswith third-party logisticsVirtualizationgeographic three virtualization.enterprise IT technology will be distributed in different locations, different compan different functions within the logistics resources (information, human, material andof social organized to accomplish a specific task, to achieve t he optimizationresources)resources. Virtualization refers to the organizational structure of the logistics orga always dynamically adjusted, not fixed, but also decentralized, flexible, self-managchanges in the environmentand in accordance withflat network structure, its objectivesre-combination, in a timely manner Reflect the market dynamics. Virtual is the regionallink the global logistics resources, removingInternetparty logistics network through thebarriers and national barriers, to production management to achieve "virtual neighb1 导言物流通常被认为是将恰当的产品以最低的成本，在恰当的时间送达恰当的地点。

文献出自：Rabinovich E, Knemeyer A M, Mayer C M. Why do Internet commerce firms incorporate logistics service providers in their distribution channels?: The role of transaction costs and network strength[J]. Journal of Operations Management, 2007, 25(3): 661-681.Why do Internet commerce firms incorporate logistics service providers in their distribution channels: The role of transaction costs and network strengthAbstractThe Internet has redefined information-sharing boundaries in distribution channels and opened new avenues for managing logistics services. In the process, firms have started to incorporate new service providers in their commercial interactions with customers over the Internet. This paper studies conceptually and empirically why Internet commerce firms (ICFs) have established relationships with these providers. Focusing on logistics services in outbound distribution channels, we rely on transaction cost theory to reveal that low levels of asset specificity and uncertainty drive Internet commerce firms to establish these relationships. Moreover, we apply strategic network theory to show that Internet commerce firms seek these providers because they offer access to relationship networks that bundle many complementary logistics services. In addition, logistics service providers make these services available across new and existing relationships between the Internet commerce firms, their customers, and their vendors.1. IntroductionThe growth of electronic commerce has driven Internet commerce firms (ICFs) –retailers and other organizations that market products over the Web – to increasingly share market demand data with other firms so as to enrich the order fulfillment services they offer to customers (Frohlich and Westbrook, 2002). Along these efforts, ICFs have started seeking logistics service providers to tap into resources and skills that could improve their fulfillment capabilities (Dutta and Segev, 1999). These logistics service providers are not simply variants of transportation companies, and as such, they are not to be confused with what are known nowadays as third party logistics (3PL) firms. They offer logistics services, of course, but they could also enable ICFs to leverage other distribution parties’ logistical resources and skills in order to fulfill their customer orders moreeffectively. They may use their assets to take care of product returns, for instance, or work with established carriers on “last-mile” deliveries. Or their value may be primarily in managing order information shared among distribution parties—e.g., centralizing inventory data, especially when products are being shipped directly from upstream echelons in the distribution channel. Logistics service providers such as Parcel Direct, for instance, participate in this kind of activity to ultimately assist ICFs in consolidating orders for drop-shipping to their customers.Past research has identified the relationships with these logistics service providers in offline settings and has positioned them within logistics triads (Larson and Gammelgaard, 2001) and extended-enterprise logistics systems (Stock et al., 2000). Yet, what is ground-breaking about these relationships for an ICF is that they are driven by their potential to (1) generate low transaction costs, (2) bundle complementary logistics services, and (3) expand the availability of those services across customers, vendors, and “last-mile” delivery companies, such as UPS (Amit and Zott, 2001).The goal of this study is to conceptualize and empirically assess how these drivers shape ICF management's decisions to develop mechanisms to form and manage dyadic exchanges between their firms and focal organizations offering logistics services in outbound distribution channels. Prior literature has used the term “governance” to define these mechanisms (Barney, 1999, p. 138) and has delineated governance decisions through which a firm can infuse order in exchanges with a focal provider where potential conflicts threaten to undo or upset opportunities to realize economic gains (Williamson, 1999, p. 1090). These decisions center on the extent to which firms rely on a particular governance mode for a service. Since our research context focuses on outbound distribution channels, we define such reliance as the proportion of Internet orders for which a governance mode is used for a service supporting the fulfillment of those orders. This definition is consistent with that used by John and Weitz (1988) for distribution in an offline setting.Our conceptualization and empirical assessment are unique because they recognize that governance in an exchange between an ICF and a focal logistics service provider is embedded within a networked structure that also comprises a broader collection of relational links among other distribution-channel members (Chen and Paulraj, 2004 and Jones et al., 1997). In this context, our research is primarily concerned with ICFs’ reliance on networked governancestructures. These structures have been defined as economic forms of organization that are built on reciprocal exchange patterns, enabling firms (in this case, ICFs) to obtain resources and services through dyadic relationships with other organizations (i.e., focal logistics service providers), as well as through broader relational links where these relationships exist ( Powell, 1990 and Gulati, 1998).To fulfill the goal of this study, Section 2 positions our research in the strategic- and operations-management literatures. Also, it develops the theoretical foundation and hypotheses that articulate a decision-making framework for ICF reliance on networked governance structures for logistics services. Section 3 discusses methodological issues pertaining to the data collection and the operationalization of the constructs developed as part of the theoretical framework presented in Section 2. We analyze the empirical results in Section 4. Finally, we conclude in Section 5 with a presentation of findings, academic and practical contributions, and future research opportunities stemming from our study.2. Theoretical frameworkBecause networked governance structures are based on linkages among interdependent firms (Powell, 1990), they constitute an alternate form of exchange (Spulber, 1996) that expands two traditional forms: perfectly competitive markets and vertically integrated hierarchies (Williamson, 1975). Theoretically, decisions to adopt such exchanges rest on costs potentially incurred by ICFs when they establish market-based linkages with focal providers to manage – i.e., plan, organize, operate, and control – logistics services (Madhok, 2002). However, these decisions are also linked to scale, skills, and resources that ICFs may obtain in broader networks of services and entities accessible through their relationships with focal providers (Doz and Hamel, 1998 and Gulati, 1998).Consequently, our assessment of these decisions integrates two distinct theoretical perspectives: transaction cost theory and strategic network theory. Transaction cost theory helps us understand how efforts and risks in establishing links with focal logistics service providers are related to expenditures that impact ICFs’ reliance on these specialists. Through strategic network theory, and in accordance with its definition, we can establish how the access offered by focal logistics service providers to ne tworked governance structures shapes ICFs’ relationships with the providers (Granovetter, 1973).This integration adds to extant literature that has independently relied on transaction cost and strategic network theories to conceptualize similar phenomena at a strategic level (e.g., Eccles, 1981, Katz and Shapiro, 1985, Granovetter, 1992 and Jones et al., 1997). The integration builds on work by Amit and Zott (2001), who used exploratory case studies to apply these theories to an Internet setting and concluded that neither of these theories can fully explain by itself value creation across different governance structures present in Internet business models. Therefore, Amit and Zott (2001) posit that transaction cost and strategic network theories complement each other in explaining the emergence of governance structures in Internet settings.Individually, transaction cost theory focuses on an exchange between two parties (e.g., an ICF and a focal logistics service provider) as a discrete event that is valuable by itself, as it reflects the choice of the most efficient governance form and hence contributes to lower the exchange costs incurred by one of the parties, i.e., the ICF. Strategic network theory complements transaction cost theory because it considers the individual dyadic exchange collectively with other relational links that may accompany that exchange (Amit and Zott, 2001). This does not mean, however, that strategic network theory would become the dominant research view, thus rendering transaction cost theory irrelevant. By articulating a framework necessary to define the choice regarding the most efficient governance form in the exchange between an ICF and its focal provider, transaction cost theory would actually pave the way for strategic network theory to define whether resources and services available through other links surrounding the ICF–provider exchange would confirm or modify that choice (Amit and Zott, 2001).Within operations management, our assessment of these theories answers calls by researchers to offer a better understanding of (1) decision-making mechanisms behind the development of relationships between firms (Mabert and Venkataramanan, 1998) and (2) managerial decisions concerning logistics operations in inter-firm relationships (Grover and Malhotra, 2003). As a result, our research contributes to the operations-management literature because it offers a more detailed understanding as to why firms, in this case ICFs, utilize alternative structures to incorporate solution specialists, in general, and logistics service providers, in particular, into their distribution channels.Moreover, in studying decisions about the management of inter-firm exchanges, our research conceptualization follows that introduced by Choi et al. (2001) and Choi and Hong (2002), whoadvocated that operational decisions around inter-organizational exchanges be positioned within larger networks of firms. However, by focusing on logistics services necessary to carry out the fulfillment of customer orders, we extend those conceptualizations from a manufacturing context to a service setting. This allows us to study not only cost considerations, but also value-adding parameters in decisions to incorporate networked governance structures to connect with other distribution-channel members.Our assessment of decisions by ICF management to form networked governance structures also contributes to literature in service operations management. With the advent of Internet commerce, experts predicted that greater opportunities for information interaction between ICFs and other distribution-channel members would lead to greater efficiency in the performance of distribution-channel services (Benjamin and Wigand, 1995). In theory, this efficiency would inevitably compel ICFs to lower their prices to compete with other organizations. Otherwise, ICFs would likely succumb to price-aggressive competitors who would be able to offer these same services to customers at relatively lower costs (Giaglis et al., 2002).In fact, Dell Computers and other ICFs have succeeded at increasing the efficiency of their distribution channels by offering wide product variety at low prices. However, evidence suggests that other ICFs have chosen not to rely exclusively on low prices to compete and instead have obtained price premiums by offering services with the support of providers in areas such as logistics (Maltz et al., 2004). After all, through logistics services, providers can add value to Internet transactions by allowing customers to obtain exact product specifications that match their needs (Boyer et al., 2002). Moreover, Internet customer satisfaction (Thirumalai and Sinha, 2005), loyalty (Heim and Sinha, 2001), and, thus, willingness to ultimately pay price premiums (Rabinovich and Bailey, 2004) are likely to be related to the availability of those services.中文翻译为什么网络电子商务公司将其分销渠道中的物流服务归于交易成本的作用和网络的力量摘要：互联网重新定义了信息共享边界的分销渠道和物流管理服务开辟了新的途径。

物流成本控制中英文对照外文翻译文献中英文翻译原文Logistics costs and controllingAbstractLogistic 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; Horvàth1999; 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 consultmanagement 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; Horvàt h 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 smallnumber 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 CostingCorresponding to the stationary or structural aspect and to the dynamic or process aspect, two different types of accountingare necessary. Cost accounting for longer periods keeps a stationary point of view, while performance costing for shorter periods reflects the dynamic perspective.Logistic Cost CalculationAs 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 CalculationSubjects 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 CalculationAccompanying 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 CalculationSubjects 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 orexpected too high or too low.●Utilization of resources, such as transport means, storage systems,machines, and production facilities, has been planned or expectedfalsely.●Empty runs of transport means and filling degrees of transport and loadunits were incorrectly planned.●The actual utilization structure of the logistic system differs from theanticipated 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 pricesComponents of Logistic CostsThe 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 centeror a company, which are caused by executing the genuine operativelogistic tasks transport, handling, storing and commissioning.●Additional logistic costs are caused by executing additional operative taskswhich are directly connected with the genuine logistic tasks, such aspacking, labeling, loading and unloading, quality control orhandling ofempties.●Administrative logistic costs are costs for related administrative services,such as scheduling, quality management and controlling, which go alongwith 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 salari es for employees with logisticresponsibilities, including personal taxes, vacation, illness, absence, etc.●Space and area costs: Depreciation and interest for the owned assets andbuildings, 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 forexternal driveways, routes, roads, highways, railroads and transshipmentpoints●Costs for logistic equipment:Depreciation, interest and operating costs forown as well as rental fees and leasing costs for external logistic equipmentsuch as racks, forklifts, transport means, cranes, conveyors and handlingequipment, control systems and process computers, including theequipment-caused energy, cleaning, repair and maintenance costs.●Load carrier costs: Depreciation and interest for own as well as rental feesand 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, transportpacking, load securing, labels and other material, which is needed in orderto perform logistic tasks and services.●Logistic IT-costs: Depreciation, interest and operating costs for ownIT-systems as well as costs for external IT-systems as far as used forlogistic purposes.●Third party logistic expenses: Freights, rental fees and other expenses forlogistic service providers.●Taxes, duties and insurance fees, which accumulate during the execution oflogistic tasks and services, as far as related to logistic purposes.●Planning and project costs: Depreciation and interest on activated expensesfor planning, project management and implementation accumulated up tothe start of the economic utilization of a logistic system.●Inventory holding costs: Interest and write offs on all stationary andmoving 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 oninventories 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。

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.First, the advantages of using a third-party logisticsThe use of third-party logistics enterprises can yield many benefits, mainly reflected in: 1, focus on core businessManufacturers can use a third-party logistics companies to achieve optimal distribution of resources, limited human and financial resources to concentrate on their coreenergy, to focus on the development of basic skills, develop new products in the world competition, and enhance the core competitiveness of enterprises.2, cost-savingProfessional use of third-party logistics providers, the professional advantages of mass production and cost advantages, by providing the link capacity utilization to achieve cost savings, so that enterprises can benefit from the separation of the cost structure. Manufacturing enterprises with the expansion of marketing services to participate in any degree of depth, would give rise to a substantial increase in costs, only the use of professional services provided by public services, in order to minimize additional losses. University of Tennessee in accordance with the United States, United Kingdom and the United States EXEL company EMST & YOUNG consulting firm co-organized a survey: a lot of cargo that enable them to use third-party logistics logistics costs declined by an average of 1.18 percent, the average flow of goods from 7.1 days to 3.9 days, stock 8.2% lower.3, reduction of inventoryThird-party logistics service providers with well-planned logistics and timely delivery means, to minimize inventory, improve cash flow of the enterprise to achieve cost advantages.4, enhance the corporate imageThird-party logistics service providers and customers is a strategic partnership, the use of third-party logistics provider of comprehensive facilities and trained staff on the whole supply chain to achieve complete control, reducing the complexity of logistics, through their own networks to help improve customer service, not only to establish their own brand image, but also customers in the competition.Second, The purpose of the implementation of logistics management The purpose of the implementation of logistics management is to the lowest possible total cost of conditions to achieve the established level of customer service, or service advantages and seek cost advantages of a dynamic equilibrium, and thus create competitive enterprises in the strategic advantage. According to this goal, logistics management to solve the basic problem, simply put, is to the right products to fit the number and the right price atthe right time and suitable sites available to customers.Logistics management systems that use methods to solve the problem. Modern Logistics normally be considered by the transport, storage, packaging, handling, processing in circulation, distribution and information constitute part of all. All have their own part of the original functions, interests and concepts. System approach is the use of modern management methods and modern technology so that all aspects of information sharing in general, all the links as an integrated system for organization and management, so that the system can be as low as possible under the conditions of the total cost, provided there Competitive advantage of customer service. Systems approach that the system is not the effectiveness of their various local links-effective simple sum. System means that, there's a certain aspects of the problem and want to all of the factors affecting the analysis and evaluation. From this idea of the logistics system is not simply the pursuit of their own in various areas of the lowest cost, because the logistics of the link between the benefits of mutual influence, the tendency of mutual constraints, there is the turn of the relationship between vulnerability. For example, too much emphasis on packaging materials savings, it could cause damage because of their easy to transport and handling costs increased. Therefore, the systems approach stresses the need to carry out the total cost analysis, and to avoid the second best effect and weigh the cost of the analysis, so as to achieve the lowest cost, while meeting the established level of customer se rvice purposes.Third, China's enterprises in the use of third-party logistics problems in While third-party logistics company has many advantages, but not many enterprises will be more outsourcing of the logistics business, the reasons boil down to:1, resistance to changeMany companies do not want the way through the logistics outsourcing efforts to change the current mode. In particular, some state-owned enterprises, we reflow will also mean that the dismissal of outsourcing a large number of employees, which the managers of state-owned enterprises would mean a very great risk.2, lack of awarenessFor third-party logistics enterprise's generally low level of awareness, lack of awareness of enterprise supply chain management in the enterprise of the great role in thecompetition.3, fear of losing controlAs a result of the implementation of supply chain companies in enhancing the competitiveness of the important role that many companies would rather have a small but complete logistics department and they do not prefer these functions will be handed over to others, the main reasons it is worried that if they lose the internal logistics capabilities, customers will be exchanges and over-reliance on other third-party logistics companies. 4, the logistics outsourcing has its own complexitySupply chain logistics business and companies are usually other services, such as finance, marketing or production of integrated logistics outsourcing itself with complexity. On a number of practical business, including the integration of transport and storage may lead to organizational, administrative and implementation problems. In addition, the company's internal information system integration features, making the logistics business to a third party logistics companies have become very difficult to operate.5, to measure the effect of logistics outsourcing by many factorsAccurately measure the cost of information technology, logistics and human resources more difficult. It is difficult to determine the logistics outsourcing companies in the end be able to bring the cost of how many potential good things. In addition, all the uniqueness of the company's business and corporate supply chain operational capability, is usually not considered to be internal to the external public information, it is difficult to accurately compare the inter-company supply chain operational capability.Although some manufacturers have been aware of the use of third-party logistics companies can bring a lot of good things, but in practical applications are often divided into several steps, at the same time choose a number of logistics service providers as partners in order to avoid the business by a logistics service providers brought about by dependence. Fourth, China's third-party logistics companies in the development of the problems encounteredA successful logistics company, the operator must have a larger scale, the establishment of effective regional coverage area, with a strong command and control center with the high standard of integrated technical, financial resources and business strategy.China's third-party logistics companies in the development of the problems encountered can be summarized as follows:1, operating modelAt present, most of the world's largest logistics companies take the head office and branch system, centralized headquarters-style logistics operation to take to the implementation of vertical business management. The establishment of a modern logistics enterprise must have a strong, flexible command and control center to control the entire logistics operations and coordination. Real must be a modern logistics center, a profit center, business organizations, the framework, the institutional form of every match with a center. China's logistics enterprises in the operating mode of the problems of foreign logistics enterprises in the management model should be from the domestic logistics enterprises.2, the lack of storage or transport capacityThe primary function of logistics is to create time and space utility theft. For now China's third-party logistics enterprises, some companies focus on storage, lack of transport capacity; other companies is a lot of transport vehicles and warehouses throughout the country little by renting warehouses to complete the community's commitment to customers. 3, network problemsThere are a few large companies have the logistics of the entire vehicle cargo storage network or networks, but the network coverage area is not perfect. Customers in the choice of logistics partner, are very concerned about network coverage and network of regional branches of the density problem. The building of the network should be of great importance to logistics enterprises.4, information technologyThe world's largest logistics enterprises have "three-class network", that is, orders for information flow, resources, global supply chain network, the global Resource Network users and computer information network. With the management of advanced computer technology, these customers are also the logistics of the production of high value-added products business, the domestic logistics enterprises must increase investment in information systems can change their market position.Concentration and integration is the third-party logistics trends in the development ofenterprises. The reasons are: firstly, the company intends to major aspects of supply chain outsourcing to the lowest possible number of several logistics companies; the second, the establishment of an efficient global third party logistics inputs required for increasing the capital; the third Many third-party logistics providers through mergers and joint approaches to expand its service capabilities.译文物流已广泛应用于经济领域中的英文单词“物流”，军事后勤保障的原意，在二战结束后的第二面。

物流成本外文文献Title: Literature Review on Logistics CostsIntroduction:Logistics costs play a critical role in the overall performance and competitiveness of businesses. Efficient management of logistics costs is essential for achieving operational excellence and maximizing profitability. This literature review aims to provide an overview of existing studies on logistics costs and explore potential strategies for cost reduction and optimization.1. Definition and Components of Logistics Costs:Logistics costs encompass a wide range of expenses involved in the movement, storage, and handling of goods. These costs can be categorized into several components, including transportation costs, inventory carrying costs, warehousing costs, order processing costs, and packaging costs. Understanding the different components of logistics costs is crucial for identifying areas with potential for cost reduction.2. Factors Affecting Logistics Costs:Numerous factors influence logistics costs, including distance, transportation mode, shipment size, delivery time,product value, and market demand. Furthermore, external factors such as fuel prices, labor costs, regulatory requirements, and infrastructure quality also impact logistics costs. Studying these factors can help businesses develop effective strategies to minimize expenses and enhance overall operational efficiency.3. Strategies for Cost Reduction:Several strategies have been proposed to reduce logistics costs effectively. These include optimizing transportation routes, consolidating shipments, adopting lean inventory management techniques, improving warehouse layout and operations, outsourcing non-core logistics activities, and implementing advanced technologies such as automation and data analytics. By incorporating these strategies, companies can achieve significant cost savings and improve customer service levels.4. Importance of Collaboration and Integration:Collaboration among supply chain partners, including suppliers, manufacturers, distributors, and retailers, is essential for optimizing logistics costs. By sharing information, coordinating activities, and aligning goals, supply chain partners can eliminate redundant processes,reduce transportation costs, and improve overall supply chain efficiency. Integration of logistics functions with other business processes, such as procurement, production, and sales, also leads to cost savings and improved customer satisfaction.5. Performance Measurement and Benchmarking:Accurate measurement and benchmarking of logistics costs are crucial for monitoring performance and identifying areas for improvement. Key performance indicators (KPIs) such as cost per unit, order cycle time, on-time delivery, and inventory turnover provide valuable insights into cost-effectiveness and operational efficiency. Comparing these metrics with industry benchmarks helps companies identify performance gaps and implement appropriate measures to achieve cost reduction goals.Conclusion:Effective management of logistics costs is essential for businesses to remain competitive in today's dynamic marketplace. By understanding the components and factors influencing logistics costs and adopting appropriate strategies, companies can achieve cost reduction, enhance operational efficiency, and improve customer satisfaction. Continuous measurement and benchmarking of logistics costs arecrucial for monitoring performance and identifying opportunities for further optimization.。

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物流成本英语Logistics CostIn today's global economy, logistics has become an essential part of businesses of all sizes. Logistics refers to the efficient and effective management of the movement of goods and services from the point of origin to the point of consumption. One of the critical factors that businesses must consider when managing logistics is the cost associated with it. In this article, we will discuss the various components of logistics costs and how they can impact a business.Transportation CostsTransportation costs are one of the most significant components of logistics costs. Transportation costs refer to the expenses incurred in moving goods and services from the point of origin to the point of consumption. These costs vary based on factors such as distance, mode of transportation, and the weight of the shipment. This is why businesses must consider multiple modes of transportation to find the most cost-effective option for their shipment needs.Inventory CostsInventory costs are another essential component of logistics costs. These costs refer to the expenses incurred in maintaining inventory levels, including storage costs, insurance, and handling. The more inventory a business holds, the higher the inventory carrying costs, such as rent, utilities, and labor. Therefore, businesses must maintain a balance between the cost of carrying large amounts of inventory and the risk of running out of stock.Packaging CostsPackaging costs refer to the cost of packaging and labeling goods and services. These costs include materials, labor, and design. Packaging plays a crucial role in logistics, as it protects goods during transportation and helps businesses differentiate their products in the market. However, packaging costs must be balanced against the potential benefits that packaging provides.Handling CostsHandling costs refer to the expenses incurred in loading and unloading goods and services during transportation. These costs include labor, equipment rental, and administrative costs. Businesses must consider the type of handling required for their shipment when selecting a transport mode to minimize handling costs.Information CostsInformation costs refer to the expenses incurred in managing information regarding procurement, production, and transportation. These costs include systems, information technology resources, and personnel. In today's digital age, businesses must invest in efficient systems to manage logistics effectively and efficiently and gain a competitive edge.In conclusion, logistics costs are a critical factor that businesses must consider when managing the movement of goods and services. Transportation, inventory, packaging, handling, and information costs are the primary components of logistics costs. Understanding these components can help a business optimize their logistics strategy, increase efficiency, and reduce costs.。

物流成本控制The logistics cost controlWith the rapid development of science and technology and the enhancement of the trend of economic globalization, the countries of the world economy is facing unprecedented opportunities and challenges. As an important part of modern economy, modern logistics in the national economy and social development plays an important role. Logistics cost is one of the core concepts of logistics, how to calculate, and what is the difference between the traditional storage and transportation costs, these problems not only relates to how to know the current situation of logistics in China, from the macroscopic also relates to the specific calculation and evaluation of logistics practice. Control is a control system to achieve all the goals. The so-called logistics cost control is to use a particular theory, method and system on logistics each link of the expenses incurred for effective planning and management.Basic introductionTo control the logistics cost, an enterprise should according to the following steps to gradually achieve:1, you first need to understand your service object. What needs do they have? How can a higher level of service to achieve customer satisfaction? This is very important, when many companies tend to be because of lower costs and reduce the cost of the result of the customer service level is down, enterprise's sales are down, but led to rising, so that the overall costs of the loss of competitiveness. So we must first clear customer service requirements, these requirements and standards are not allowed to decrease.2, the second to get to know the composition of your logistics cost. Enterprise's logistics cost generally includes storage cost, transportation cost, information cost, managementcost, the cost must be refined. Such as storage cost: all the associated costs and warehousing activities, order cost, loss of the cargo interest, depreciation, purchase cost, inventory cost, picking cost, distribution cost, circulation processing cost, transportation cost, warehouse all kinds of facilities, equipment depreciation, labor costs, etc.; Transport costs: outside the unit transportation cost, the unit vehicle use various cost, insurance premium, and careful, oil expenses, toll fee, depreciation cost, maintenance cost and artificial cost, etc.), information cost, amortization system development, system maintenance, system related equipment depreciation cost; Cost management: all kinds of artificial cost management.3, need to understand the business area and the distribution of the current service, cost, etc. Where is the supply of goods? Where is the customer? Where is the warehouse? Now is how to service? The current situation of service? Current cost? Now the mode of transportation? Need to learn more about each piece. Through your client in where? What are their needs and quantity? Customer requirements of the supply of goods in where? The comparison of different means of transportation cost and analysis? Different carriers, service, cost comparison and analysis.4, considering the layout according to the current customers, arrange the best goods flow, analysis of different combination of cost and service. Determine the warehouse layout, determine the warehouse service customers, to determine the flow of goods, to determine the economic inventory distribution, determine the best mode of transportation, to determine the best carrier.5, will be the fourth step refinement into enterprise business process and operation specification, at the same time with all kinds of monitoring and analysis report. Analyzing the needs of customers, arrange the best inventory distribution; Analyzing thecost of change; Continuous assessment service level, the cost of all kinds of carriers, The costs of all kinds of audit.Simple write here, still relatively early shallow. Lower logistics costs is a continuing process, clear what to do first? Then what will produce what charge? After understanding the status quo? To design the best implementation pattern? Finally strengthen monitor constantly improve optimization.Basic methodLogistics cost control methods, including absolute cost control method and relative cost control method.The absolute cost controlIs control the cost within an absolute amount of the cost control method. Absolute cost control from the various cost saving, put an end to the channels of waste logistics cost control, and asked what was happening in the operation of the production process costs are included in the scope of cost control. Standard cost and budget control is the main method of absolute cost control.Relative to the cost controlBy cost and output value, profits, quality and function of factors such as comparative analysis, seek the most economic benefits under certain constraints of a kind of control method.Relative cost control to expand the field of logistics cost control, asking people in an effort to reduce logistics cost at the same time, sufficient attention and closely related to the cost factors, such as product structure, the structure of the project, quality of servicelevel, quality management, and other aspects of work, the purpose is to improve the efficiency of the control cost, both to reduce the unit product costs, improve overall economic efficiency.basic principleLogistics system cost control to carry out the following principles:(1) the right standards for the cost of logistics activities, using the standard strictly implement the cost responsibility system.(2) the combination of general and key, according to the exception principle, especially the logistics cost.(3) from top to bottom, and daily on a regular basis, combining the experts and the masses, one-way activity combination and integration process, the comprehensive logistics cost control.Basic wayTo strengthen the inventory management and reasonable control inventoryTo strengthen the inventory management, reasonable control inventory is the first task of logistics cost control. Enterprise inventory costs include holding cost, ordering or production preparation cost and shortage cost. Inventory quantity is too much, although can meet customer demand, reduce the shortage cost and ordering cost, but increase the enterprise's inventory holding cost; Inventory quantity is not enough, although can reduce inventory holding cost, but will not be normal to meet customer demand and increase the shortage cost and ordering cost. How to determine the damage neither customer service levels, nor the enterprise for holding too much inventory and increasethe cost of reasonable inventory reserves, this needs to strengthen the inventory control and enterprise can use the economic order batch method, MRP, inventory control, JIT inventory control, etc.On the whole process of supply chain management, improve the level of logistics servicesControl the logistics cost is not just the pursuit of the efficiency of logistics enterprises, the main consideration should be given more from products to end users throughout the supply chain logistics cost efficiency. With today's competition in the enterprise environment, customers put forward higher request, in addition to price more enterprises can effectively shorten the period of goods turnover, really quickly, accurately and efficiently manage the commodity, in order to achieve this goal, is just the logistics system has the efficiency of an enterprise is not enough, it need to coordinate with other enterprises and customers, transportation industry, the relationship between the efficiency of the entire supply chain activities. Therefore lower logistics costs is not just logistics departments or enterprises of the production department, is also sales and procurement departments of responsibility, also the goals to reduce logistics cost through to the enterprise all functional departments. Improve the logistics service is one of the ways to reduce logistics cost, by strengthening the logistics service to customers, contribute to the realization of sales to ensure that the enterprise benefits. , of course, at the same time as the guarantee to improve the logistics service, and to prevent excess of logistics services, more than the necessary logistics service may impede the implementation of the logistics efficiency.Through the reasonable distribution to reduce logistics costDistribution is an important link in logistics services, through the realization of the efficiency of distribution, increase the cubed out and reasonable arrangements to plan, choose reasonable transportation, can reduce the distribution cost and transportation cost. The use of logistics outsourcing to reduce logistics costLogistics outsourcing is an important means of controlling logistics cost. Enterprises logistics outsourcing to specialized third-party logistics companies, through the integration of resources, utilization, not only can reduce the enterprise investment cost and logistics cost, and can make full use of the professional and technical advantages, improve the level of logistics services. The author has some cost of logistics in China has a large enterprise must rely on a survey of logistics cost occupies a considerable proportion in the enterprise, there are a lot of enterprise logistics cost accounts for more than 20% of the cost of sales. They are in the process of practice through different forms of logistics outsourcing, fundamentally reduces the logistics cost, and makes the service quality to rise obviously, so as to get rid of the cycle in some enterprises in the past, made a lot of money, it is made for shipping company. Robust that everyone is familiar with the company to produce nationally famous for bottled purified water, mineral water, bottled water sales process occupies a considerable proportion of the logistics cost, logistics cost accounts for 39% of the cost of sales, as the change of domestic and foreign economic environment, especially the rising oil prices and the national governance of overrun overload, make the enterprise faces a lot of pressure in terms of logistics, so they choose the logistics outsourcing, mainly take personnel outsourcing, outsourcing cargo handling, service outsourcing, logistics cost after change in the cost of sales share dropped to 6.5%.Control and reduce logistics costIn the rapidly development of modern logistics technology gradually perfect logistics system software. With the aid of logistics information system, on the one hand various logistics operations or business processing can accurately and rapidly; On the other hand, the establishment of the logistics information platform, all kinds of information transmitted through the network, so that the whole process of production, circulation enterprises or departments share the resulting profits, fully cope with the possibility of demand, and adjust the business practices of different enterprises and planning, so as to effectively control the happening of the ineffective logistics cost, basically realize the logistics cost is reduced, which fully reflects the logistics of the third profit source.To sum up, the logistics cost control is a comprehensive and systematic project, to build a new control thought, from the global, to obtain good economic benefit, logistics "the third profit source" can really play a role.The domestic situationOur whole society total logistics cost of GDP, down to 21.4% since 1998, seven years in a row in the percentage, is still in the level of 21.3% by 2004. The level of developed countries and foreign logistics is about 8% ~ 10%. So far, our country's logistics industry is still in its infancy, stay in vulgar management, the level of quality and efficiency is not very ideal. The modern logistics concept to China, by contrast, has more than 20 years of history, but the logistics real attention by Chinese companies, was promoted to the height of the strategic management, practical significance of the third party logistics industry, in the 21st century has just begun.At present, the domestic enterprises in the logistics cost control, an exploration is still in the stage, the perceptual component in the majority. Put forward the importance oflogistics costs "black continent" theory, indicate that people know about logistics cost of one-sidedness of "logistics iceberg theory"; Clarify logistics cost control is the enterprise profit point of "the third profit source" hypothesis; Easy logistics cost calculation method - "ABC" logistics calculation method research achievements abroad for Chinese enterprise. It is important to our country enterprise vigilant that these theory are based in the international large-scale enterprise of research. And the logistics industry of our country basic is composed of under $5 billion small and medium-sized enterprises. The existing advanced logistics concept how to reasonable application characteristic of the economic situation in our country, has become a major subject presses for solution.Cost of logistics systemLogistics system includes transportation, warehousing, packaging, handling, distribution, circulation processing, logistics information. Standing in the perspective of enterprise, it is necessary to reduce the isn't a link in the system cost, but from a global control system cost finally. To achieve this goal, need to adjust to the whole logistics system, improvement and optimization, to provide as high as possible as low as possible in the logistics cost of logistics service quality. Logistics each subsystem in its reasonable optimization on the basis of cohesion, to adapt to each other, each other to form the best structure and the operation mechanism, can give full play to the efficiency of each subsystem, and the overall efficiency of the system is able to fully embody. In the end, to ensure that the logistics system has the ability to according to the types of goods, quantity, delivery requirements, transportation conditions, etc., make the goods as soon as possible by origin with minimal link, in the most economic route, the high quality land into the hands of users, in order to achieve the purpose of reduce logistics costs, improve the economic benefit.Mention logistic system, wal-mart (Wal - Mart) group is a must to mention. Wal-mart after 44 years of operation, already have 3 more than 000 chain stores in the United States, in overseas has 1 000 chain stores, as many as 885000 employees, is the world's biggest retail enterprise. It a cost leadership strategy covers the commodity purchase store sales all the links on the transfer process cost and cost control. The company has built 62 distribution centers, distribution service for 4 more than 000 chain stores in the world, the company sales of 80000 products, 85% of these supplies distribution center. The company in the United States more than a total of nearly 30000 domestic large container trailer, 5 more than 500 large cargo truck. Transport amount of 7.75 billion cases each year, the total travel 650 million km. Distribution center is completely automated, each commodity bar code, are marked by a dozen kilometers of conveyor belt transmission products, with a laser scanner and computer to track the storage location of each item and shipping. For reasonable scheduling of the scale of the commodity procurement, inventory, logistics and distribution management, the company has established the specialized computer management systems, satellite positioning system and TV scheduling system, and even have their own satellites. Wal-mart's logistics system is a whole system, on the one hand can guarantee adequate shelf in time, on the one hand, also will try our best to make the inventory to a minimum.The thinking of integrated logistics systemIn reality, the highest level of logistics service and the lowest logistics cost is impossible to set up at the same time, both between them there is a "law of antinomy. High levels of logistics service requires a large number of inventory, enough freight and plenty of storage, this is bound to produce high logistics costs; And lower logistics costs asking for is a small amount of inventory, low freight rates and less storage, which in turn willreduce services, reduce service levels and standards. Wal-mart in the United States to set up the logistics system from the economic scale of its existing well solve the "law of antinomy, found their own logistics service level of the highest and the lowest organic balance between the logistics cost. Automated distribution centers in the United States, it is recognized as the most advanced distribution center, to achieve the goal of high efficiency, low cost, for wal-mart implements the "everyday parity" provides reliable logistics guarantee. To enter the Chinese market, however, didn't immediately put it in the United States of wal-mart's business model copy China to come, but according to the actual situation, timely and reasonable to gradually set up purchasing center and distribution center, in order to upgrade the automation level. Wal-mart's attitude is worth pondering for Chinese companies.(1) transportation cost control. Our country enterprise is limited by the size, neither necessary nor possible in a short period of time with a large transport capacity, less likely to widely used technology such as GPS. Which requires the enterprise must fully use the existing facilities, starting from the global, strive for short transport distance, transport capacity among provinces, less operation, to reach high speed, low transportation costs, transportation, quality and efficient planning and aviation, railway, highway, waterway transport.(2) the distribution cost control. Even the strength of the wal-mart, after also didn't immediately come to China for the layout of the distribution center, but according to the development strategy of business step by step. Chinese enterprises should also follow this principle, according to the distribution network and the development of appropriate scale set up distribution centers. Some production enterprise internal logistics at present didn't have to consider to establish a distribution center, only need to optimize thestorage.(3) the rationalization of logistics facilities and equipment. Every enterprise's logistics has its own characteristics, the enterprise should be to choose the logistics equipment and logistics facilities. Warehouse is self-built or lease, you need to set up the shelf, use what kind of material, specifications of the tray, equipped with what sort of transport, handling tools and vehicles is a problem that every enterprise to consider. Does not require much and all the logistics facilities and equipment, but must be able to adapt to the characteristics of the enterprise. In the commodity circulation in wuhan from best warehousing distribution center has its own European warehouse, take the pallet racking combined with gravity shelves, multi-purpose plastic tray, with van, and four kinds of forklift, including "lumbricus" to serve the needs of logistics. In the third party logistics bureau wuhan branch is rented warehouse, use pallet racking, mainly use wooden pallet, road, rail transport, adequate equipment two forklifts, company-wide on-the-job personnel also less than 30 people.(4) information system reasonably. All the associated with logistics information flow determines the effectiveness of the logistics system, to guide the flow of operations. Contemporary social demand diversification and individuation, production type to develop in the direction of many varieties, small batch, production and processing equipment from the flowing water line of special processing equipment, to adopt a multi-function machining center of flexible manufacturing system (FMS). With a medium-sized commodities flow-through enterprise as an example, its operating varieties are more than 5, 000 at least. The resulting large amounts of information has gone far beyond the human computing ability. Logistics system in order to adapt to this change will need to implement a high degree of information. But the informatization process ofcan and should be gradual. Wal-mart in the United States to use large computers to set up the data center, and wuhan from best warehousing distribution center only used a handheld scanner, electronic counters, etc. A relatively small amount of electronic equipment. The question of whether there is no advanced information system, the key lies in whether can meet the demand of the enterprise logistics management and cost. The development of the logistics systemThe cost of logistics system not only limited to the enterprise internal control. In fact has developed into the Supply Chain enterprise logistics system (Supply Chain) an integral part. Shenlong automobile co., LTD., for example, the company quite a lot of parts by wuhan local purchasing auto parts enterprises. Dpca through qualification assessment and tender way in the selection of suppliers, and they become a community of interests, by sharing information, coordinate with each other, to ensure the dongfeng-citroen automobile spare parts supply, smooth of dpca's internal logistics operation can also help companies control purchasing cost, ensure the quality of products.In fact, the enterprise supply chain are only consider the suppliers, manufacturers, distributors, are not fully consider all stakeholders. Also includes the enterprise logistics system in the broadest sense of the upstream and downstream customers and all stakeholders. To add these factors to the enterprise logistics system, and then a new comprehensive cash flow and information flow, make up a complete enterprise V alue Chain (Value Chain). The stakeholders here refers to the main body of all affected by the enterprise business activities. A brewer, for example, it products to the customers' hands by seller, the related interests may be consumers, third party logistics enterprise, the brewery surrounding residents even by relevant government functional departments, etc. Consumer is the end of product logistics, third-party logistics can provide enterpriseswith services, factory nearby residents may claim of environmental problems caused by the enterprise, government functional departments may to the enterprise management to intervene. The enterprise value chain optimization to provide guarantee for efficient production, improve the service level of the enterprise, reasonable cost reduction, also should pay attention to the social benefits of enterprises properly. Otherwise, the enterprise internal logistics system can be affected by enterprise stakeholders and reach the purpose of the design.conclusionIn the 21st century, our country enterprise is facing the challenge of globalization, the vast majority of industry overcapacity, the buyer's purchasing power is lower than the market supply situation. In this case, the manufacturing and circulation to reduce logistics costs, improve the level of service as an important way to obtain competitive advantage. Logistics system cost reduction does not mean lower service levels at the same time. Control the logistics cost is to reduce the logistics cost to improve the level of service by the best matching point or range, so as to more effectively achieve the purpose of enterprises to reduce costs and promote corporate cutbacks. Chinese enterprises should be selectively absorb the successful experience of international logistics management research, and the theoretical circle to carry out all-round cooperation, to speed up the pace of the development of logistics in China.中文随着科学技术的快速发展和经济全球化趋势的增强，世界经济国家面临着前所未有的机遇和挑战。

The application of third party logistics to implement the Just-In-Time system with minimum cost under a global environmentAbstractThe integration of the Just-In-Time (JIT) system with supply chain management has been attracting more and more attention recently. Within the processes of the JIT system, the upstream manufacturer is required to deliver products using smaller delivery lot sizes, at a higher delivery frequency. For the upstream manufacturer who adopts sea transportation to deliver products, a collaborative third party logistics (3PL) can act as an interface between the upstream manufacturer and the downstream partner so that the products can be delivered globally at a lower cost to meet the JIT needs of the downstream partner. In this study, a quantitative JIT cost model associated with the application of third party logistics is developed to investigate the optimal production lot size and delivery lot size at the minimum total cost. Finally, a Taiwanese optical drive manufacturer is used as an illustrative case study to demonstrate the feasibility and rationality of the model.1. IntroductionWith the globalization of businesses, the on-time delivery of products through the support of a logistics system has become more and more important. Global corporations must constantly investigate their production systems, distribution systems, and logistics strategies to provide the best customer service at the lowest possible cost.Goetschalckx, Vidal, and Dogan (2002)stated that long-range survival for international corporations will be very difficult without a highly optimized, strategic, and tactical global logistics plan. Stadtler (2005) mentions that the activities and processes should be coordinated along a supply chain to capturedecisions in procurement, transportation, production and distribution adequately, and many applications of supply chain management can be found in the literature (e.g. Ha and Krishnan, 2008, Li and Kuo, 2008and Wang and Sang, 2005).Recently, the study of the Just-In-Time (JIT) system under a global environment has attracted more attention in the Personal Computer (PC) related industries because of the tendency towards vertical disintegration. The JIT system can be implemented to achieve numerous goals such as cost reduction, lead-time reduction, quality assurance, and respect for humanity (Monden, 2002). Owing to the short product life cycle of the personal computer industry, downstream companies usually ask their upstream suppliers to execute the JIT system, so that the benefits, like the risk reduction of price loss incurred from inventory, lead times reduction, on-time delivery, delivery reliability, quality improvement, and lowered cost could be obtained (Shin, Collier, & Wilson, 2000). According to the JIT policy, the manufacturer must deliver the right amount of components, at the right time, and to the right place (Kim & Kim, 2002). The downstream assembler usually asks for higher delivery frequency and smaller delivery lot sizes so as to reduce his inventory cost in the JIT system (Kelle, khateeb, & Miller, 2003). However, large volume products are conveyed using sea transportation, using larger delivery lot sizes to reduce transportation cost during transnational transportation. In these circumstances, corporations often choose specialized service providers to outsource their logistics activities for productivity achievement and/or service enhancements (La Londe & Maltz, 1992). The collaboration of third party logistics (3PL) which is globally connected to the upstream manufacturer and the downstream assembler will be a feasible alternative when the products have to be delivered to the downstream assembler through the JIT system. In this study, the interaction between the manufacturer and the 3PL will be discussed to figure out the related decisions such as the optimal production lot size of the manufacturer and the delivery lot size from the manufacturer to the 3PL, based on its contribution towards obtaining the minimum total cost. In addition, the related assumptions and restrictions aredeliberated as well so that the proposed model is implemented successfully. Finally, a Taiwanese PC-related company which practices the JIT system under a global environment is used to illustrate the optimal production lot size and delivery lot size of the proposed cost model.2. Literature reviewThe globalization of the network economy has resulted in a whole new perspective of the traditional JIT system with the fixed quantity-period delivery policy (Khan & Sarker, 2002). The fixed quantity-period delivery policy with smaller quantities and shorter periods is suitable to be executed among those companies that are close to each other. However, it would be hard for the manufacturer to implement the JIT system under a global environment, especially when its products are conveyed by transnational sea transportation globally. Therefore, many corporations are trying to outsource their global logistics activities strategically in order to obtain the numerous benefits such as cost reduction and service improvement. Hertz and Alfredsson (2003) have stated that the 3PL, which involves a firm acting as a middleman not taking title to the products, but to whom logistics activities are outsourced, has been playing a very important role in the global distribution network. Wang and Sang (2005)also mention that a 3PL firm is a professional logistics company profiting by taking charge of a part or the total logistics in the supply chain of a focal enterprise. 3PL also connects the suppliers, manufacturers, and the distributors in supply chains and provide substance movement andlogistics information flow. The core competitive advantage of a 3PL firm comes from its ability to integrate services to help its customers optimize their logistics management strategies, build up and operate their logistics systems, and even manage their whole distribution systems (Wang & Sang, 2005).Zimmer (2001) states that production depends deeply on the on-time delivery of components, which can drastically reduce buffer inventories, when JIT purchasingis implemented. When the manufacturer has to comply with the assembler under the JIT system, the inventories of the manufacturer will be increased to offset the reduction of the assembler’s inventories (David and Chaime, 2003, Khan and Sarker, 2002and Sarker and Parija, 1996).The Economic Order Quantity (EOQ) model is widely used to calculate the optimal lot size to reduce the total cost, which is composed of ordering cost, setup cost, and inventory holding cost for raw materials and manufactured products (David and Chaime, 2003, Kelle et al., 2003, Khan and Sarker, 2002and Sarker and Parija, 1996). However, some issues such as the integration of collaborative 3PL and the restrictions on the delivery lot size by sea transportation are not discussed further in their studies. For the above involved costs, David and Chaime (2003) further discuss a vendor–buyer relationship to include two-sided transportation costs in the JIT system. Koulamas, 1995and Otake et al., 1999 describe that the annual setup cost is equal to the individual setup cost times the total number of orders in a year. McCann, 1996and Tyworth and Zeng, 1998both state that the transportation cost can be affected by freight rate, annual demand, and the products’ weight. Compared to the above studies which assume that the transportation rate is constant per unit, Swenseth and Godfrey (2002)assumed that the transportation rate is constant per shipment, which will result in economies of scale for transportation. Besides, McCann (1996)presented that the total logistics costs are the sum of ordering costs, holding costs, and transportation costs. A Syarif, Yun, and Gen (2002)mention that the cost incurred from a distribution center includes transportation cost and operation cost. Taniguchi, Noritake, Yamada, and Izumitani (1999)states that the costs of pickup/delivery and land-haul trucks should be included in the cost of the distribution center as well.The numerous costs involved will be formulated in different ways when the manufacturer operates the JIT system associated with a collaborative 3PL under a global environment. Kreng and Wang (2005) presented a cost model, which can beimplemented in the JIT system under a global environment, to investigate the most appropriate mode of product delivery strategy. They discussed the adaptability of different transportation means for different kinds of products. In this study, the implementation of sea transportation from the manufacturer to the 3PL provider will be particularized, and the corresponding cost model will also be presented to obtain the minimum total cost, the optimal production lot size, and the optimal delivery lot size from the manufacturer to the 3PL provider. Finally, a Taiwanese company is used for the case study to illustrate and explore the feasibility of the model.3. The formulation of a JIT cost model associated with the 3PLBefore developing the JIT cost model, the symbols and notations used throughout this study are defined below:B3PL’s pickup cost per unit product (amount per unit)Cj3PL’s cost of the j th transportation container type, where j= 1, 2, 3,…,n (amount per year)DP annual demand rate of the product (units per year)Dr annual demand of raw materials (units per year)D customers’ demand at a specific interval (units per shipment)E annual inventory holding cost of 3PL (amount per year)F transportation cost of the j th transportation container type from themanufacturer to the 3PL, where j= 1, 2, 3, …, n (amount per lot)F freight rate from the 3PL provider to the assembler (amount per kilogram)Hp inventory holding cost of a unit of the product (amount per year)Hr inventory holding cost of raw materials per unit (amount per year)Ij average product inventory of the j th transportation container type in the manufacturer, where j= 1, 2, 3, …, n (amount per year)I annual profit margin of 3PL (%)K ordering cost (amount per order)Kj number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is Qj with the j th transportation container type, where j= 1, 2, 3, …, n(kj=Qj/d)M∗ optimal number of shipments that manufacturer delivers with the optimal total costactual number of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nMj number of shipments of the j th transportation container type, where j= 1, 2, 3, …, nnumber of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nN∗ optimal production lot size of the manufacturer (units per lot)optimal production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nj production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nr ordering quantity of raw material (units per order)P production rate of product (units per year)maximum delivery lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)q∗ optimal delivery lot size of the manufacturer (units per lot)qj actual delivery lot size of the j th transportation container type, where j= 1, 2, 3, …,n (units per lot)Rj loading percentage of the j th transportation container type, where j= 1, 2, 3, …,n(Rj=qj/Qj)Rj real number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is qj with the j th transportation container type, where j= 1, 2, 3, …,n(rj=qj/d)S setup cost (amount per setup)W weight of product (kilogram per unit)Λ quantity of raw materials required in producing one unit of a product (units)Tomas and Griffin (1996)considered that a complete supply chain should consist of five participants, including the raw materials supplier, the manufacturer, the assembler, the warehouse operator, and the consumer. This study mainly focuses on the relationships among the manufacturer, the 3PL provider and the assembler within the JIT system under a global environment. In order to achieve the fixed quantity-period JIT delivery policy, which implies that the actual delivery lot size has to be determined by identifying the downstream assembler’s needs instead of the upstream manufact ure’s economical delivery lot size, higher transportation costs with higher delivery frequency are necessary. Since the JIT system are more appropriately executed among those companies that are close to each other, a collaborative 3PL connected the upstream manufacture with the downstream assembler is necessary when the products have to be delivered from the upstream manufacture to the downstream assembler by sea transportation over a long distance. This study proposes a JIT cost model to obtain the optimal production lot size, the actual delivery lot size, the most suitable transportation container type, and the exact number of shipments from the manufacturer to the 3PL provider at the minimum total cost.This study makes assumptions of the JIT system as follows:(1) There is only one assembler and only one manufacturer for each product.(2) The production rate of the manufacturer is uniform, finite, and higher thanthe demand rate of the assembler.(3) There is no shortage and the quality is consistent in both raw materials and products.(4) The demand for products that the assembler receives is fixed and is at regular intervals.(5) Qj is much greater than demand at a regular interval,d.(6) The transportation rates from the manufacturer to the 3PL and from the 3PL to the assembler are computed by the number of shipments and the product’s weight, respectively, and,(7) The space of th e manufacturer’s warehouse is sufficient for keeping all inventories of products that the manufacturer produces.According to the above assumptions from (1), (2), (3)and (4), Fig. 1illustrates the relationships among the manufacturer, the 3PL provider, and the assembler, where the Fig. 1represents the inventory of manufacturer’s raw materials, the inventory of products inside the manufacturer, the inventory of the 3PL provider, and the inventory of the assembler from top to bottom (Kreng & Wang, 2005). This study also adopts the Fig. 1 to demonstrate the collaboration of the 3PL provider which will be an interface connecting the manufacturer and the assembler. During the period T1, the inventory of products with the manufacturer will be increased gradually because the production quantity is larger than the demand quantity. However, during the period T2, the inventory of products will be decreased because the production has been stopped.中文翻译：在全球环境下第三方物流以最小的成本实现了Just-In-Time系统的应用摘要：JUST-IN-TIME（JIT）系统，供应链管理的整合，最近已经吸引了越来越多的关注。

【最新资料,Word版，可自由编辑！】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 CompetitivenessMahpula AAbstractAt 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 index1 IntroductionThe 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 become to measure a country's modernization degree and comprehensive national strength, one of the important marks is known as the "third profit source" of the enterprise, its role ismore and more big, became the current after the IT industry, financial industry's hottest emerging industry a new growth point of national economy, and caused widespread social attention. Regional logistics is an important component of regional economy, is the important force in the formation and development of regional economy, it is to improve the efficiency and economic benefit in the field of regional circulation, improve the competitive ability of regional market, etc., plays a positive role in active. Behind the rapid development of modern logistics, however, there are still many problems; including logistics competitiveness level is lower than the level of logistics development is particularly prominent. Choosing logistics competitiveness development level evaluation index, since there is no uniform standard, can only use freight or freight turnover scale to measure logistics. Implementation of goods transport is the process of logistics spatial displacement at the center of the link, with the two indicators to measure logistics scale has certain scientific, but it can't reflect the outline of the regional logistics. Estimates of logistics demand, typically based on GDP and total retail sales of social consumer goods such as index of national economic accounting. This is just a simple measure of the macro level, the proportion of different researchers use different, ranging from teens to twenty percent, there are large difference between the results and gives theoretical analysis greater difficulties. At the same time, the logistics industry's economic statistical data shortage, there is no comprehensive logistics demand statistics, which made us qualitative understanding of the level of understanding of logistics.2 Literature reviewAbout the Core Competence theory, Core Competence (Core Competence) of the original intention is the Core skills or Core skills, this concept is in 1990 by the American strategic management experts made (C.K.P rahalad) and Britain's strategic management experts hamer (c. amel), refers to the enterprise organization of accumulating knowledge, especially about how to coordinate different production skills and integrate a variety of technical knowledge, and on the basis of advantage over other competitors unique ability, namely Core Competence is built on the basis of enterprise Core resources, is the enterprise intelligence, technology, products, management, culture and other elements in the reflection of comprehensive advantage in the market. At present there are three typical academic argument: the ability theory represented by Rossby and Christie's school; School represented by porter's theory of market structure; Represented by Werner Phil and Penrose's theory of resource school. Corecompetitiveness is value, the ability to integrated, uniqueness, extensibility and inherent characteristics.Related theory, the study of regional logistics, the logistics research of Europe and the United States, Japan and other developed countries, focus on the enterprise level, is committed to providing enterprise optimization strategy. And regional logistics system and competitiveness research, involved. According to literature review, the regional international logistics field of research mainly includes the following aspects: (1) from the perspective of multinational company research the global logistics resources configuration and coordination problems. Specific include logistics infrastructure, market competition mechanism and the problem of logistics supply chain operation. Such research quantification technology such as using the operational research tools, more for the global network of supply chain facility location positioning, and coordinate the factory more support, strategic distribution system design problem. This is an extension of the logistics enterprise level optimization study, the commonly used methods include mathematical analytical method, system simulation method and heuristic methods, etc. If only one method and graphical method solving the problem of the layout of the site; Mixed integer programming solve the problem of site selection of logistics center and logistics planning, etc.(2) from the perspective of urban economy and the environment, the research of urban traffic network Settings. For example Tanjguchietal from the city level, using a dynamic traffic simulation model, quantitative research economic growth, the transport demand, as well as the related road congestion and environmental pollution.(3) from the point of view of the city government, study its role in macro logistics development and utility. For example MeirJ. R and Senblatt, studied the global supply chain management in infrastructure financing, transportation and regional trading rules, corporate tax law of the government subsidies, and other effects of the main factors of global production and distribution network, etc.3 Introduction to the theory of regional logistics related3.1 The definition of regional logisticsAcademic definition of regional logistics has not yet unified, a more accepted view is that regional logistics is the geographical environment in a certain area, with large and medium-sized cities as the center, based on the regional scale and scope economy, combined with effective logistics service scope, area inside and outside of all kinds of goods from the supplier to accept to effective entity flow; Is the transport, storage, loading and unloading, handling, distribution, packaging, circulation processing, information processing, such as integrated logistics activities, to service in thecomposite system of regional economic development. It requires the integration, the integration of logistics management, namely to meet user needs for the purpose, to the goods, services and related information from the supplier to accept to the efficient flow of planning, execution, and control activities, is the organic unity of cash-flow, information flow and cash flow.3.2 Relationship of regional logistics subject, object and carrierRegional logistics has the characteristics of multi-level and multi-dimensional structure, its basic elements include logistics main body, object and logistics carrier, and the structure of the basic elements and their complete system, each element show different features, thus forming the function of the regional logistics. Regional logistics main body is directly involved in or specialized is engaged in the economic organization of regional logistics activity, including the owner of the goodsFlow, the third party logistics enterprise, storage and transportation enterprise, etc. Logistics is the supply chain logistics channels, the starting point and end point of connection in the whole course of the regional logistics activity plays a dominant and decisive role. Elements of the integrated logistics subject is the essential characteristic of modern logistics. Therefore, the elements of logistics as one of the main body, logistics has a decisive role in the development of logistics industry. Similar accumulation and regional economy industry, regional logistics also emphasizes the logistics main body accumulation, logistics main body in space is beneficial to promote the logistics activities of large-scale, intensive, body development, it is also a regional logistics park, logistics center, the objective basis of the formation of distribution centers, and regional logistics park, logistics center and distribution center determines the spatial structure of the regional logistics system.3.3 Regional logistics and regional economic relationsRegional 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. Logistics is always accompanied by business flow, the more advanced the regional economy, manufacturing and trading more active, the logistics industry as a service industry will have a good customer base and market infrastructure, the greater the chance of large-scale development. On the other hand, the regional economic development is inseparable from the development ofregional 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. Thus, regional logistics and regional economy is the unity of interdependence. Regional economy is the premise and foundation of regional logistics development, is the dominant force in the regional logistics development; Regional logistics is an important part of regional economy, is the regional economic support system, and serve the regional economy. Regional logistics development goal and strategy must obey and serve the regional economic development goals and strategies.4 Regional logistics competitivenessRegional logistics competitiveness refers to a certain space range (general administrative area as the border, across regions), the logistics industry are different from other areas of the assignment of resources was made in the advantage, the logistics enterprises, government policy support and industrial innovation ability, eventually embodied through regional internal benign competition will be more than all kinds of resources, the ability to effectively integrate to form a complementary and integrated ability system, reflect the regional comparison of competitive power in the logistics activity, reflect the size of the regional logistics service ability and the logistics industry development level of high and low. The competitiveness of the regional logistics is mainly composed of six basic elements constitute: social and economic development level, scale of logistics demand and supply condition of logistics, the logistics development of logistics industry in the enterprise information development level, development level, the macro environment.4.1 The social and economic development levelComprehensive social and economic development level reflects the regional logistics competitiveness level of social economic basis, is the guarantee of development of regional logistics competitiveness, to provide support for the sustainable development of regional logistics, from the other side also reflects the competitiveness of regional logistics development potential and power.4.2 The logistics demand scaleLogistics demand scale is mainly refers to the logistics services in the field such as production, consumption and circulation quantity and scale, to some extent, restricted by local resource conditions, it reflects a region, the demand for logistics service level and size: the size of the logistics demand, determines the size of the logistics marketcapacity, is the premise of existence and development of regional logistics industry and the foundation.4.3 Logistics supply conditionThe supply condition of logistics refers to the logistics infrastructure provided for the development of the logistics industry, all kinds of logistics technology and equipment, is engaged in the logistics services enterprises and the corresponding professionals such as the number and size of traffic capacity and regional situation, the comprehensive reflection of regional logistics supply capacity and service level, reflects the effect on the development of the logistics industry to promote and satisfaction, is the main factor of the formation and development of regional logistics competition.4.4 Logistics enterprise development levelLogistics enterprise comprehensive development level reflects the regional logistics main body's ability to provide logistics services and meet customer demand, embodies the subject of logistics operation level, mainly including the enterprise competition ability, profit ability and performance level, reflect a certain period of logistics enterprises in the area of the overall level of development, is the key factor for the formation of regional logistics competitiveness.4.5 Information development levelMainly refers to the regional information development level of information degree and the level of information technology. Logistics is based on information flow, logistics has become more and more rely on the whole process of access to information. Many logistics enterprises have established their own information management system as a crucial to the development of its core competitiveness, the development level of information is the one important factor for the formation of regional logistics competitiveness level.4.6 Logistics macro environmentMacro environment refers to the logistics industry development of logistics industry development planning, land use policy, tax policy, market access policy, talent training, such as the soft environment, affecting the development of logistics industry reflects the external environment for the development of the logistics industry to provide favorable conditions and the environment support.译文区域物流竞争力研究作者 Mahpula A摘要当前，物流的发展正呈现出物流需求快速上升、市场容量不断扩大、物流基础设施建设加速、第三方物流快速成长的趋势，整个物流产业正朝着信息化、全球化和专业化的方向发展。

文献出处:Henesey L. The Research of Logistics Cost Control and Optimization [J] The Journal of International Logistics, 2014, 26(5): 15-31原文The Research of Logistics Cost Control and OptimizationHenesey LAbstractLogistics activities with the appearance of the Commodity Exchange, has a long history. Logistics, because of its running through the whole process of the production and circulation, therefore, reasonable and efficient logistics can coordinate and improve the production and circulation structure, produce huge profits, become the new profit growth point of the national economy. Companies from the first profit source, to the second profit source, and then to the third profit source of mining, make logistics management history is also known as cost reduction. The economy of both the national economy and enterprises in our country, logistics costs are high, at the macro level, characterized by high logistics costs as a percentage of GDP, at the micro level of logistics cost in the enterprise cost project first.Key words: Logistics cost; Logistics cost control; Control strategy1 IntroductionFrom the point of economic development process, has seen two industries provide a lot of profit. The first profit source, namely material resources saving, this way of reducing consumption of material resources of the source of profit, based on advanced science and technology and social production conditions as the prerequisite. The second profit source, that is, lower labor cost, after ruling out the materialconsumption, gain profit from commodity is the most effective way to improve labor efficiency, reduce labor costs. Both are restricted by scientific and technological level, profit source exhausting. Waseca university professor Caesar to fix the current fee "book's subtitle is" the third profit source of unknown ", reduce the logistics cost is equal to benefit growth, therefore, of "the third profit source”. Reduce logistics cost is a traditional logistics department, the logistics management in history is also known as the cost reduction. Increase corporate profits have expanding sales and reducing costs two most basic method, and reduce logistics costs are more effective than expand sales (through put), because it is a process not only reduces the logistics cost, but also help improve the quality of logistics, expand through put. Therefore, the logistics cost control has the important status in the logistics management, is a direct means to explore the third profit source.First of all, the logistics cost control is an important means to reduce logistics cost. Logistics is a by the transport, storage, handling, packaging, circulation processing and logistics information system. IN the logistics system, each link has its own rational way and the best economic benefit, if the best link together, the economic benefits of the logistics system as a whole but not necessarily the best, only consider the overall benefit of logistics cost is the best logistics system. Cost can truly reflect the economic activities of solid state, is a common scale evaluation of all activities, therefore, should through the logistics cost control of logistics activities, quantitative logistics economic benefit index. Reduce logistics cost, also is the reasonable organization commodity circulation and the important way to increaseeconomic efficiency.Secondly, the logistics cost control is advantageous to the rationalization and optimization of logistics system. Logistics cost management is the logistics of each function as a system to construct, analysis, organization and management, and the efficiency and cost analysis of logistics system is the structure of the logistics system, analysis, organization and management of process optimization, the lowest cost of logistics is to achieve a certain logistics service as the foundation. Logistics coordination and optimization of logistics cost control must be improved, the various functions, each link, in order to achieve reduce logistics cost, make the logistics system step by step towards rationalization, enhance the service level.2 The overview of logistics costLogistics cost refers to the enterprises in the process of production and business operation, commodities from raw material supply, through the production and processing, to the finished products and sales, as well as with the waste produced during production and consumption cost of the recycling process, such as what had happened.Logistics cost is an enterprise's logistics system to complete the logistics activity, the transfer of the realization of goods in terms of space, time and all the cost of currency performance. Specifically, it is the product in the process of physical movement, such as packaging, loading and unloading, handling, transportation, storage, distribution processing, and logistics information spending by the sum total of human, material and financial resources. Logistics cost is the sum of the logisticsoperation chain each link all cost. Enterprise logistics cost in essence should be the completion of customer orders.The scope of the logistics cost is determined by three factors: the first is the logistics cost calculation, namely the start-stop problems of logistics. The scope of logistics is considerable, it includes; In logistics, the logistics of raw materials, plant from the factory to the warehouse, the logistics distribution base, from distribution to logistics such as part of the customer base. Choose from these logistics is an obvious difference. The second is the logistics activity. Transportation, storage, loading and unloading, handling, packaging, etc. Various kinds of logistics activities, with what kind of activity as the logistics cost calculation object. Calculated is an object with all logistics activities to logistics costs, and only in some activities, such as transportation, storage calculated for the object of logistics cost, of course, there's a difference. The third is the nature. Freight, the safekeeping fee and other external payments of logistics cost, or artificial cost, depreciation cost, for the repair of fee, fuel and other internal spending, exactly which part of the listed in the logistics cost calculation, will directly affect the size of the logistics cost.3 Characteristics of the logistics cost3.1 "Logistics cost iceberg""Logistics iceberg" theory was put forward by Professor Caesar to fix Japan wised university. He found that when the logistics cost, the current financial accounting system and accounting method can't grasp the actual situation of the logistics cost, and people know about the costs of logistics is very one-sided, eventhere is a lot of falsity, he compared the situation to "logistics iceberg”. Tip is characteristic of most sank under the water, and the dew in the water is just the tip of the iceberg, did not see the outline of the iceberg, the control and management of logistics cost lost scientific and integrityUnder normal circumstances, the enterprise accounting subjects, only to pay the cost of shipping, warehouse companies outside on the logistics cost, the actual cost of these indeed in the whole logistics cost as the tip of the iceberg. Because, logistics infrastructure construction fee and companies use their own vehicle transportation, using their own warehouse storage of goods, by his workers to packing, loading and unloading fees are not included in the logistics costs within the subjects. Generally speaking, the enterprises pay the external logistics cost is part of the small, more is the enterprise internal logistics cost.3.2 Antinomy between the benefit of the logistics costHigh levels of logistics service is composed of high logistics costs to ensure that enterprise it is difficult to improve the logistics service level, but also reduces the logistics cost, unless there is a great technological progress. Compared with other enterprise in competition condition, in the case of in a very high level of service, if you want more than rivals, and maintain a higher standard of service you need to have more input, so in an enterprise must carefully study and comparison of the decision.4 Logistics cost control strategyLogistics cost control, it is in the process of logistics, the logistics cost of various factors in accordance with the standards of a pre-decided to strict supervision,discovered on timely take measures to correct deviation, so that the logistics in the process of the resource consumption and spending limit within the scope of the standard. Logistics cost control in the process of enterprise logistics cost management can play a huge role, it can stimulate staff sense of responsibility for the logistics cost control, strengthen enterprise management department to supervise the performance of logistics department, at the same time to save money and reasonable use of funds.4.1 Transportation cost control strategyIn the process of logistics, enterprise should according to the law of commodity circulation, transportation conditions, goods flow, market supply and demand situation, the reasonable minimum mileage, the minimum link, with the least amount of capacity, spend the least cost, and the fastest time put the goods from producer to consumer. With the least amount of labor consumption, transport more goods, get the best economic benefits. In transportation production activity, needs certain labor consumption, measure transportation is reasonable or not, from the point of view of technical economy, the consumption on the transport of social labor, to evaluate economic benefit of transportation, the factors affecting the economic benefits of the transport have transportation distance, transportation, transport, transport time and transport costs.4.2 Inventory cost controlInventory is the enterprise production and logistics channel of each point accumulation in the raw materials, supplies, and all related components, semi-finished and finished products. Inventory cost, it refers to have inventory of this. It is a majorcomponent of logistics operation. For general manufacturing enterprise, the inventory cost occupies the proportion of the total logistics cost is quite big, generally about 40%.Inventory cost management is to minimize the total cost. Keep certain inventory, can make the product or service to keep certain available rate; Can also indirectly reduce the other aspects of the operating costs. First of all, keep inventory can make the production more batch, batch less, operation level is higher, and thus produce certain economic benefits. Because of the inventory to play the role of a buffer between supply and demand, can eliminate the influence of demand fluctuations on output. Second, keep inventory helps to achieve cost savings in procurement and transportation. Inventory costs are generally by the inventory holding cost, procurement cost and shortage cost, with the different nature of the enterprise inventory cost in the proportion of each component is also different.4.3 Logistics cost controlIn the whole logistics cost, management cost proportion reached 4%, second only to the cost of transportation and warehousing costs, is one of the core part of enterprise logistics cost control. Reasonable management cost control strategy will help to improve the staff service attitude, reducing operation error, reduce the damage rate, troubleshooting and recovery operation performance, etc. In the practice of logistics management cost is due to the enterprise in order to organize, plan, control, and allocate supplies activity occurring in the course of logistics management fees and agency fees at the scene.译文物流成本控制及优化研究作者：赫尼斯摘要物流活动随着商品交换的出现而出现,具有悠久的历史。

文献信息：文献标题：Logistics Cost Calculation of Implementation Warehouse Management System: A Case Study（实施仓储管理系统的物流成本计算：案例研究）国外作者：Tomáš Ku era文献出处：《MATEC Web of Conferences》, 2017字数统计：英文 2741 单词，13573 字符；中文 4043 汉字外文文献：Logistics Cost Calculation of Implementation Warehouse Management System: A Case StudyAbstract Warehouse management system can take full advantage of the resources and provide efficient warehousing services. The paper aims to show advantages and disadvantages of the warehouse management system in a chosen enterprise, which is focused on logistics services and transportation. The paper can bring new innovative approach for warehousing and presents how logistics enterprise can reduce logistics costs. This approach includes cost reduction of the establishment, operation and savings in the overall assessment of the implementation of the warehouse management system. The innovative warehouse management system will be demonstrated as the case study, which is classified as a qualitative scientific method, in the chosen logistics enterprise. The paper is based on the research of the world literature, analyses of the internal logistics processes, data and finally enterprise documents. The paper discovers costs related to personnel costs, handling equipmentcosts and costs for material identification. Implementation of the warehouse management system will reduce overall logistics costs of warehousing and extend the warehouse management system to other parts of the logistics chain.1.IntroductionAt present time companies try to minimize the costs of logistics. The concept of warehousing is very closely linked to logistics and distribution. Warehousing is within the logistics chain, one of the activities cannot be omitted. Warehousing addresses many crucial issues, inventory levels, ordering cycles, warehouse equipment and their spatial distribution, distribution of warehouse and inventory management. At high inventory levels incurred by companies fixed cost for each additional unit of inventory. Possession of inventory on hand may be necessary for the company due to preserve their source of supply. Warehousing is one of the most important parts of the entire logistics system. Warehousing is a link between manufacturers and customers, it provides storage for many products (e.g. raw materials, parts, semi-finished products, components and finished products). Warehouses allow to bridge space and time. Manufacturing inventories ensure optimal continuity of the production. Inventories of goods for ensuring smooth supply of the final customer.2.Theoretical background and methodologyWith the constant technological advancement, the companies started to invest in new systems to support competitiveness in the market in which they operate. The trend of reducing the cost of warehousing is the maximum use of warehouse space, the minimum number of transfers, effective solution to the warehousing points or reducing the number of species of stored inventory. These costs are significant, if the free warehouse space on someone's rented, or if with a higher warehousing amount of enterprise must pay for additional rented premises, or energy, or heat. Warehousemanagers are usually interested in providing high quality services to their customers at minimum cost. From a tactical, strategic and operational point of view, the main issues concern both the warehouse and the inventory management.Warehousing systems and material handling systems play a pivotal and critical role in the supply chain, and requirements for warehousing and handling operations have significantly increased in recent years.Warehousing refers to activities associated with inventory management. These activities take place within the warehouse area, it is mainly the receipt of goods, purchase goods handling, picking, gathering and activities related to sorting.Warehouse management is not just a purchase, warehousing and transport within the warehouse; this is a more complex system that exceeds the physical boundaries of warehouses. Warehouse Management System (hereinafter WMS) is used to increase performance and warehousing for better management decisions for holding only strictly necessary supplies needed for the manufacturing process. WMS can take full advantage of the resources and provide efficient warehousing services provided by the plan, organize, control and coordination processes. WMS is a necessary approach for every warehouse. An automated warehousing system provides less effort, more efficient, and reliable results compared to manual handled system. WMS is designed to help reduce costs through effective warehouse processes. The tool known as WMS is a system that facilitates the handling operations and storage materials through defined parameters, but the deployment of this system need to go through steps that impact positively and negatively the company's various sectors.The need for automating the warehouse arises from the fact that manual handling may cause human errors which may affect the warehouse utilization.The case study, as one of the qualitative research methods, was chosen because it counts among the most frequently used methods within the research focused on the implementation of different management approaches into practice of organizations.Case study is defined as an empirical survey of the current phenomenon in its natural environment, using multiple sources of evidence. Study cases are selected based on pre- defined conditions of the case.The aim of this paper is to show advantages and disadvantages of the warehouse management system in a chosen logistics service provider (Ewals Cargo Care), which is focused on logistics services and transportation. The paper will bring new innovative approach for warehousing and presents how the logistics enterprise can reduce logistics costs, mainly personnel costs. This is especially thanks to the implementation of warehouse management system. Data used in the case study is based on real logistics processes in logistics service provider. The paper discovers costs related to personnel costs, handling equipment costs and costs for material identification.3.Case study: Warehouse management system in logistics service providerThe case study is focused on new innovative approach for warehousing and presents how logistics service provider (Ewals Cargo Care) can reduce logistics costs, thanks to the implementation of warehouse management system. Ewals Cargo Care (hereinafter ECC) is a transport and logistics company operating in the market for more than 110 years. For its customers, primarily in the automotive, electronics, paper and packaging industry, manufacturers and distributors of consumer electronics provides services both in the field of transport, as well as services related to warehousing and handling of goods.The company's goal is always to find the optimal solution for shipping process on the way from supplier to customer, with the possibility of combining shipment, transhipment or use consolidation warehouses. ECC fully uses its years of experience, skills and knowledge to find and implemented for customers the most effective solution with the least impact on the environment.The case study compares two models. The first one is the existing warehouse system and the second one is the new innovative WMS. For the design of WMS implementation was used analysis of current warehouse management based on fixed warehouse positions and common software that keeps track of inventory about individual stock items. The current system of fixed positions does not allow variable use of empty warehouse cells for current needs income and material warehouse. Proposal for the implementation of WMS in turn allows almost 100% utilization of warehouse capacity and reducing the administrative handling time needed to process goods receipt, put-away, warehousing and distribution of goods to the production. For the current calculation of measured values required for the proposal to introduce managed warehouse was used ECC customer production plan in 2017. Of these production plans, can derive data needed to analyse the personnel and technical complexity in the case of implementation of WMS.Tab. 1 shows the personnel costs in the existing warehouse system. Personnel costs are governed by wage regulation in the ECC. Based on the number of employees (32 people) are determined by the total personnel costs, which amounts to 1,183,000 CZK per month.Table 1. Personnel costs – current state – existing warehouse systemRequired operating personnel warehouse in 2017 could be changed about the implementation of WMS. In tab. 2 lists the personnel costs in the warehouse after implementation of WMS. Out of 32 employees after the implementation of softwareand hardware WMS has been optimized six workers. Personnel costs would be reduced from the amount 1,183,000 CZK to 967,000 CZK per month.Table 2. Personnel costs – state after implementation of WMSIn tab. 3 is an overview of the necessary handling equipment in the warehouse before and after the implementation of WMS. The changes that have occurred since the implementation of WMS are saving one forklift (yellow highlighted box in the tab.3). Number of forklifts can be reduced because WMS reduces the number of forklift drivers. Monthly savings is 24,242 CZK.Table 3. Handling equipment costsTab. 4 shows the hardware and software costs of implementation WMS. These costs include software and hardware equipment (radio frequency terminal equipment, radio frequency network including installation and the necessary printers for printing identification cards). The monthly depreciation of software is 36,944 CZK and maintenance is 7,875 CZK. Monthly depreciation on hardware is 19,168 CZK. Total monthly costs for software and hardware of WMS are 63,987 CZK.Table 4. Hardware and software costs of implementing WMSTab. 5 expresses the logistics costs for material identification in the ECC warehouse. From the available data to determine the total number of printed identification cards (hereinafter IDC) is 660,294 pieces. Print of one IDC worth 0.61 CZK, so they are identifiable costs to the total number of IDC calculated the amount to 402,779 CZK. Costs of hardware and software (column HW and SW) are fixed monthly 29,637 CZK. This amount includes the use of personal computer and printers including consumables. Total yearly costs for material identification are 758,423 C ZK. Table 5. Logistics costs for material identification, HW and SW equipment – existing warehousesystemTab. 6 shows the costs for material identification in case of implementation WMS. IDC costs will change, because new IDCs are cheaper. One identification card costs only 0.24 CZK. Changes that occur with this implementation shall remain in hardware and software. Monthly operating costs of hardware and software of WMSare from tab. 4 totally 63,987 CZK per month. As is apparent from a comparison of the tables, the implementation of WMS will increase the total cost of the material identification from 758,423 CZK to 926,318 CZK per year.Table 6. Logistics costs for material identification, HW and SW equipment – WMSTab. 7 expresses the total cost evaluation, the use of an existing type of warehousing at fixed positions. The right part of the table shows implementation of the WMS. The total savings would be 6 people, so it would reduce personnel costs. WMS could reduce the costs of the warehouse equipment of the forklift. Costs for material identification would increase slightly, but the total yearly cost savings would amount to 2,715,009 CZK.Table 7. Yearly evaluation of total costs4.ConclusionWMS brings many positive impacts. WMS means in practice that all movement of the material is controlled by software, material is identified by a bar code transmitted with a radio frequency terminal. Workers are minimized errors and increasing the productivity. Processes performed by the warehouse staff can monitor and evaluate at any moment. The system minimizes the complaint allows the merging of orders and guarantees compliance with FIFO (First In First Out).The aim of this paper was reduced the logistics costs of warehousing in the ECC and propose the implementation of WMS for reasons of logistics cost savings. With the implementation of WMS will be savings on the cost side. Overall it will be reduced the necessary operating staff consists of 32 to 26 workers, also will be reduced the required handling (warehouse equipment) and slightly will be increased the logistics costs for material identification. Total yearly savings are 2,715,009 C ZK.中文译文：实施仓储管理系统的物流成本计算：案例研究摘要仓储管理系统可充分利用资源，提供高效的仓储服务。

文献出处Ewering C. The Activity-based Costing and Logistics Cost Accounting [J]. International Journal of Production Economics, 2015, 5(2): 716-725.原文The Activity-based Costing and Logistics Cost AccountingEwering CAbstractAt this stage of manufacturers, along with computers, databases, networks, communications technology in the manufacturing industry, the emergence of enterprise resource planning ERP, Total Quality Management TQM, in a timely manner JIT production systems, such as advanced management methods to improve the business Productivity and changed the production environment, these new and emerging technology in response to customer demand, breaking the 20th century standard products since the beginning of mass production, stability of large-scale production. Replace it with more variety, low-volume, personalized flexible production, manufacturing of very high degree of automation. This new manufacturing environment for enterprises recreates a competitive advantage. In this type situation, to reduce the cost of doing business has entered a new stage, not just from the reduction of production inputs and lower labor costs to keep costs down side, but also focus on mining as a "source of profits in the third," the cost of logistics, logistics services The new-type industrialization in the third profit source, the cost of its share of the larger system, as long as it's done to improve logistics management, you can save a lot of unnecessary costs, higher cost-effectiveness. In the logistics cost, the cost of traditional methods have inherent deficiencies, the cost of traditional methods ignore the cost of the course took place only in accordance with the traditions of the cost of the course took place in accordance with the assumption that a single standard for the cost of distribution and logistics business in itself compared to the complexity of the There's no way to accurately reflect the occurrence of the logistics business. The activity-based costing provide a set of advanced ideas and methods of calculating the cost, the right to aggregate and distribution logisticsbusiness links in the cost of what happened. In accordance with the "consumption of resources, operations, operating costs have targeted" the logic and rational allocation of indirect costs, and in the allocation of corporate overhead costs when they pay attention to the cost of the source of the indirect costs and the allocation of these costs linked to the reasons that the business Indirect costs of manufacturing enterprises. Keywords: Logistics, Logistics costs, Activity-based costing1 IntroductionFor manufacturing enterprise in the new period, to strengthen enterprise cost management, fully excavate potential costs, should pay attention to enterprise's logistics cost management, strengthen the logistics cost management is the premise and basis of the correct accounting of logistics cost, not on logistics cost accounting and make correct analysis, it is difficult to go to discuss the improvement of logistics management, not to mention to logistics to enhance the core competitiveness of enterprises. At present, most of the manufacturing enterprise logistics cost accounting is not alone, but and corporate purchasing, production and sales of each link such as accounting, together in traditional cost accounting method, enterprise logistics activities is to ensure the normal operation of production and operation of enterprises in supply, in the enterprise cost accounting, this part after the distribution of the simple included in the cost of the product, or to a certain proportion and standard drawn from the total cost, or just part rather than full records, accounting and management of logistics cost. The practice of accounting the product cost compare rough, you ignore the logistics activity in enterprise production and operation, second, in the current processing and manufacturing enterprises in the implementation of "lean manufacturing, fine management" under the background, the enterprise make up a large proportion of the total cost of logistics costs and the distribution of the simple recorded into the cost of each product is not science, is unfavorable to the effective management of logistics activities. n the future as corporate strategy adjustment, the proportion of the total cost of logistics cost of enterprises will have to continue to expand. This would require the control of enterprise logistics cost, excavate "the third profits source" of logistics cost.2 The present research statusLogistics costs because of links, large scope, coupled with the current accounting system within the framework of the logistics cost is difficult to confirm and separation, makes the logistics cost in accounting calculation scope, object, content and so on still exist certain obstacles. Then make the serious waste phenomenon, logistics directly affects the economic benefits. At present, there are two ways to satisfy the requirement of the enterprise logistics cost accounting, respectively is the task cost method (mission costing, and homework cost method (activity -based costing).The logical train of thought of the two methods is consistent, namely in the process as the guidance, use cost to trace a specific activity or task. Before this, the enterprise the cost of logistics system to measure the main benchmark is based on the number of the cost of computing systems is given priority to, not considering the concrete operation process of each section of logistics system; we call it the traditional methods of enterprise logistics cost calculation.At the beginning of the job costing system will soon be received by the manufacturing sector, but in the field of logistics has not been too widely used (Pohlen&La Londe).Actually job costing system for cost estimates of logistics system is a suitable method, in the field of logistics of ABC method can make the enterprise profit and the connection between the logistics performance cost more transparent. Pohlen and La Londe think: "the logistics field exists in the field of many of the current situation and manufacturing are similar, such as many kinds of resources consumption, production and resource consumption and the traditional cost allocation system based on the number of unrelated etc. Because the ABC system in the field of manufacturing of high performance to run, we believe that the field of logistics system also is a good way to application of ABC to calculate the cost. Cost of operation level and operational performance evaluation can make the logistics system, based on job analysis can find some loopholes and defects existing in the logistics system, thus restructuring process of logistics, reduce logistics costs, improve service level".Perttila and Hautaniemi in favor of homework cost calculation method can makethe logistics system to obtain accurate cost information of this view. If ABC can run in the logistics system, it can provide more accurate than the traditional costing system of logistics cost, this will help managers management decision-making in the following areas: logistics strategy and policy, the control of logistics activities, the determination of pricing and logistics service level and so on. The ABC calculation method for its application in the logistics system to supply chain extension provides a good platform. Under this situation, ABC can help to find in the supply chain to improve the link, such as eliminating redundant activities in the supply chain, reduce the waste of resources supply chain members, reorganization of the supply chain structure and so on. A complete supply chain members can use ABC to restructure its interface process, through cost reduction and service difference to increase its competitive advantage (Pohlen & La Londe).3 The basic concept of logistics cost and basic content3.1 The basic concept of logistics costFrom the point of view of macroscopic logistics, logistics cost performance for the social total cost of logistics, i.e., a certain period of time, all aspects of national economy in all kinds of expenses for social logistics activities. Including: pay for transportation, storage, handling, packaging, circulation processing, distribution, information processing, and other logistics link cost; The goods loss occurring during the period in logistics; Social logistics activities should bear by capital takes up the interest payments; Social logistics activity occurred in management fees, etc.3.2 The basic content of logistics costThis paper is the study of enterprise logistics cost. To examine from the Angle of enterprise the basic content of logistics cost, have the special and general logistics cost. Special logistics costs including manufacturing enterprise external payment of freight and fee, plus the enterprise logistics cost, the generalized logistics cost is included in the general production enterprise's special based on logistics cost, plus materials needed in the process of production logistics cost and expense, selling goods is the embodiment of the logistics cost is a cost. This cost basically consists of three parts: the material space displacement produced by the costs incurred in itself, andcomplete the displacement of the necessary equipment and facilities. Logistics information transmission and the costs of processing activities and engage in these activities necessary for the cost of the equipment and facilities. Was carried out on the material itself position shift and logistics information integrated management.3.3 The classification of the logistics costFrom logistics range, cost can be divided into supply logistics, production logistics, distribution logistics cost and waste recycling logistics cost; From the functional division of logistics, can be divided into packaging, transport, storage, handling, distribution processing, logistics information and logistics management occurred in the process of the logistics cost. Inventory related cost refers to the enterprises in the logistics activity occurred in the process of funds related to the inventory carrying costs, items, loss cost, insurance and tax cost. From the morphology of the pay, can be divided into the entrusted logistics cost and internal logistics cost. Entrust the logistics cost is refers to the logistics business entrusted to the logistics industry to the outside the enterprise to pay the fees, this section data can be directly obtained from the enterprise's financial statements, the internal logistics costs within the enterprise logistics cost its payment form specific include: the cost of raw materials and artificial cost, maintenance, general and special funds.4 The application of ABC cost methodBridge logistics operation is the link between resources and products, to work for the transition cost calculation object, according to the assignment of resources consumption, the operation cost to track the product cost formation and accumulation process, is a process of forming the product cost. Resources refers to the enterprise in order to get the output and input of all resources, such as capital, labor, raw materials, auxiliary materials, machinery and equipment, etc.Products are generalized, namely cost object, including industrial products, services, information and so on. Cost accounting method based on homework corresponds to logistics activities across the organization nature, benefit and logistics process management. Enterprise logistics is the material of the packing, loading and unloading, transportation, distribution, storage, distribution processing, packaging and waste recycling, and associated withthe logistics information, etc, in view of homework cost method under the new enterprise, the logistics of each work can constitute an assignment of functions of enterprise value chain, is a part of enterprise operation in the chain; Homework cost method and non-value added work assignments section can be divided into value-added homework, emphasizes the homework cost control in advance, things, as far as possible eliminate non-value added work, and improve the efficiency and effectiveness of value-added homework, apply this principle to the logistics cost control, can reduce the waste of resources, to effectively reduce logistics cost. On this basis, the managers can be based on the operation management, at the same time improve content, make enterprise logistics function units of coordination, eliminate unwanted, inefficient operation, and improve the efficiency of value-added operations and benefit, so as to improve efficiency, reduce cost.译文作业成本法和物流成本核算作者：Ewering C摘要对于现阶段的制造企业而言，随着计算机、数据库、网络等通讯技术在制造业的应用，涌现出企业资源计划ERP、全面质量管理TQM、适时生产系统JIT 等先进的管理方式，提高了企业的生产力，改变了生产环境，这些新的制造技术出现和为响应客户的需求，打破了20 世纪初以来批量生产标准产品、稳定的大规模的生产方式。