Lecture Notes for PAMC (11) - Ch6_L1-201415(1)
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F2 Accounting for Management(Revision Notes)Prepare by Jane MaiAccounting for Management1. Data ≠ Information (1.10)Data --- process --> information (meaningful for users)2. Attributes of Good information (1.1 1.5)(a) Accuracy(b) Completeness(c) Cost-effective(d) Understandable (clarity)(e) Relevance(f) Confidence(g) Communication(h) Volume(i) Timing(j) Channel of communication3. Information for Management :Plan (:Control:Decision-making4. Anthony divides Management: (1.2 1.6 1.8 )Strategic Level :Long-term (2~5 years), Top managerTactical level :medium-term (around 1 year), middle managerOperational level : Routine, Operational staff5. The difference between financial accounting and management accounting (1.3 1.7 1.9 )Management Accounting Financial AccountingInformation mainly produced for Internal use: eg. Managers andemployeesExternal use: eg. Shareholders,creditors, lenders, banks,governmentPurpose of information To aid planning, controlling anddecision making To record the financial performance in a period and thefinancial position at the end of thatperiodNature of information Financial & non-financialinformationFinancial informationLegal None Limited companies must producefinancial accountsFormat Decide by the management andthe most useful way of presentingit Format and content of financial accounts intending to give a true and fair view should follow IAS and company lawTime period Historical and forward-looking Mainly a historical record others:( 1.4 )Source of Data1. Primary data vs Secondary data (2.1 2.2 2.4 )Primary data Secondary dataDefinition - collect for Specific purpose - collect for some otherpurposeAdvantage - nvestigator knowswhere the data camefrom and is aware ofany inadequacies orlimitation - Accurate and reliable (relative)- Cheap & convenientDisadvantage - Expense - Unaware of anylimitation2. Sampling (2.3 2.5)Sample data :Population:Sampling frame : is a numbered list of all items in a populationSampling methods1.) Probability sampling methodRandom sampling- Free from bias (Equal chance to be selected)Stratified random sampling- divide the population into strata or categories.- requires prior knowledge of each item in the populationSystematic sampling- select every nth item after a random start.- cheap and easy to handle- biasMultistage sampling- divide population into a number of sub-population and then selecting a small sample of these at random.Each sub-population is then divide further and be selected at a random.Cluster sampling- non-random sampling- select one definable subsection of the population as the sample.2.) Non-probability methodQuota sampling- Randomness is forfeited in the interests of cheapness and administrative simplicity- Bias- No need sampling framePresenting information(5.1 ~ 5.4)Simple bar ChartComponent bar chartMultiple (or compound) bar chartPie chartLine graphScatter diagramCost classification and cost behaviorCost unit (3.7 3.12)Cost center ( 3.11)- a function or location for which costs are ascertainedDirect cost (3.1 3.2 3.3 3.9)- Can be traced directlyIndirect cost- Cannot be traced directlyClassified by FunctionProduction costAdministrative costMarketing, selling and distribution cost (3.10)Fixed cost- Unaffected by change in the level of activityVariable cost- Tends to vary with the level of activity.Semi-variable cost- Part fixed and part variableProduction and non-production cost- The distinction between production and non-production costs is the basis of valuing inventoryPeriod cost (3.8)- Not include in the inventory costResponsibility center (3.5 3.6)- Responsible for controllable cost only- Cost center- Revenue center- Profit center- Investment centerCost behavior (4.1 4.3~4.7 4.9 4.12 4.14 4.16) Fixed costVariable costStep fixed costSemi-variable costThe high-low method (4.2 4.8 4.11 4.13 4.15 4.17 4.18)--- Analyzing semi-variable costs into their fixed and variable elements.Material and labor1. Valuation of stockFIFO (6.20)LIFO (6.21)Weighted average (6.22)Relevant documents & their function (6.1)Purchase requisitionGood received note (GRN)Good delivery note (GDN)Invoice2. Inventory control (6.6 6.12)Reorder level (6.3)Reorder quantityMinimum inventory levelMaximum inventory level (6.4 6.16)EOQ (6.5 6.13 6.15 6.19)C0 =D =C h =EBQ (6.7 6.17 6.18)C0 =D =C h =R =Free inventory (6.2)= Physical inventory + units on order from supplier – units outstanding on customer’s orders Average inventory (6.14)Safety inventoryAccounting for laborDirect labor cost vs Indirect labor cost (7.6)Overtime premiumIdle timeBonus payment (7.7 7.10)Labor cost calculation(7.3 7.4 7.5 )Labor turnover(7.9 7.12)Labor efficiency●Efficiency ratio (7.2)= ( Expected hours to produce actual output (std hours) / actual hours to produce output ) X 100%●Capacity ratio (7.1)=( (no. of hours spent working(active production) / total hours available (budgeted) ) x 100%●Production volume ratio= ((expected hours to produce actual output(std hours) / total hours available (budgeted) ) x 100% Accounts treatment (7.8 7.11)Absorption costing and marginal costing1. Absorption costing and process(8.1 ~ 8.24)The three stages of calculating the costs of overheads1. Allocation2. Apportionment3. absorption2.1 apportionmentThe repeated distribution methodThe simultaneous equations method3.1 Three main types of overhead absorption rate- Predetermined overhead absorption rate- Single factory-wide absorption rate- Separate departmental overhead absorption rate3.2 Absorption base (9.8 )3.3 under & over absorbed2. Absorption costing vs Marginal costing (9.1 ~ 9.18)ContributionProduction > sales AC profit > MC profitProduction < Sales AC profit < MC profitDifference in profit = change in inventory level x fixed overhead per unitProcess, Job, batch, service and alternative costingJob costing (10.2 10.3 10.4 10.5 10.14)Batch costing (10.6 )Service costing(10.7 10.8 10.9 10.10 10.11 10.12 10.13 10.15 10.16* Characteristics of service business- Intangibility,- Simultaneity- Perishability- Heterogeneity*Cost unit : Composition unitProcess costing (10.1 11.1~11.15)Normal lossAbnormal lossAbnormal gainEquivalent unitOnly closing WIPBoth Opening and Closing WIP- Weighted average method- The FIFO methodJoint product (12.1 12.2 12.3 12.4 12.5 12.6 12.7) Apportionment methods- Physical weight- Sales value at separation pointBy-product (12.3 12.4 12.5)Alternative costing●Activity based costing (13.1- Cost driver●Life cycle costing (13.2 13.3 13.5 13.6)●Target costing (13.4)Forecasting and budgeting Budget : is a plan of what the organization is aiming to achieve. Forecast : is an estimate of what is likely to occur in the future 1. ForecastLinear regression analysisY=a+ bx (14.2 14.6 14.7 14.8 14.9 )(不用记)Correlation coefficient: the degree of correlation between two variables (14.1 14.4 14.5 14.10)R = +1R= -1R=0Coefficient of determination : measures the proportion of the total variation in the value of one variable that can be explained by variations in the value of the other variable.The reliability of linear regression (14.3)A time series analysis (14.11 14.12 14.13 14.14 14.15 14.16~14.23 14.32)A time seriesFour component of a time series:- Trend- Seasonal variance- Cyclical variance- Random varianceMoving average : finding the trendEvaluating the seasonal variations- Additive model- Multiplicative modelIndex forecast (14.24 ~ 14.28)Others (14.29 14.30 14.31)2. BudgetingObjective of budgeting (15.1)- Co-ordination- Communication- Resource allocation- To ensure the achievement of the organisation’s objectives- To compel planning- To provide framework for responsibility accounting- To establish a system of control- To motivate employees to improve their performanceBudget manualBudget committeeThe Principle budget factor (15.2 16.3 16.4)- Is the factor which limits the activities of an organization- Should be identified at the beginning of the budgetary process and the budget for this is prepared before all others.Function budgets (16.2)- Production budgets (16.5 16.6 16.7 16.8 16.9 16.10 16.11 16.12 16.21 )- Marketing budgets- Sales budgets (16.15 )- Personnel budgets- Purchasing budgets (16.22)- Research and development budgetsCapital budgetsThe master budgets (16.1)- Cash flow budget (16.14 16.16 16.17 16.18 16.19 16.20)- Profit and loss budget- Balance sheet budgetFixed budget and flexed budget (15.3 15.9 15.10 16.13)Spreadsheet (15.4 15.5 15.6 15.7 15.8- Very useful for budgetCapital budget (18.4 )Others (16.23 16.24 )Budgetary control (17.6)- Is a cost which can be influenced by its budget holderParticipative approach vs Top-down approach (17.1 17.3 17.4 17.5 - Their individual limitation and advantageBudget as motivation (17.2)Capital investment appraisal1. Interest RateSimple interestCompound interest (19.1 19.2 19.3 19.7)- Both of interest and principal will get the interest.Nominal rate ←→ effective annual rate of interest (19.5 19.8 19.20 19.23) - Formula : (1+r) n = 1+R2.Cash flow method for project analysisRelevant cost (18.1 18.2 18.3)Irrelevant costNet present value method (19.4 19.17 19.24**)- Consider “time value of money”- Positive NPV --- > project acceptableNegative NPV -→project unacceptable- Example 5Internal rate of return (19.6 19.12 19.16 19.18)- Formula:- At the point of IRR, NPV = 0- IRR > rate of capital -- > accept the projectIRR < rate of capital -- > reject the projectAnnuity (19.9 19.10)- 每年都有一笔等额收入- Example 6:4.968 = 0.893 + 0.797 + 0.712 +。
Lecture Notes in Electrical Engineering Volume286Board of Series editorsLeopoldo Angrisani,Napoli,ItalyMarco Arteaga,Coyoacán,MéxicoSamarjit Chakraborty,München,GermanyJiming Chen,Hangzhou,P.R.ChinaTan Kay Chen,Singapore,SingaporeRüdiger Dillmann,Karlsruhe,GermanyHaibin Duan,Beijing,ChinaGianluigi Ferrari,Parma,ItalyManuel Ferre,Madrid,SpainSandra Hirche,München,GermanyFaryar Jabbari,Irvine,USAJanusz Kacprzyk,Warsaw,PolandAlaa Khamis,New Cairo City,EgyptTorsten Kroeger,Stanford,USATan Cher Ming,Singapore,SingaporeWolfgang Minker,Ulm,GermanyPradeep Misra,Dayton,USASebastian Möller,Berlin,GermanySubhas Mukhopadyay,Palmerston,New ZealandCun-Zheng Ning,Tempe,USAToyoaki Nishida,Sakyo-ku,JapanFederica Pascucci,Roma,ItalyTariq Samad,Minneapolis,USAGan Woon Seng,Nanyang Avenue,SingaporeGermano Veiga,Porto,PortugalHaitao Wu,Beijing,ChinaJunjie James Zhang,Charlotte,USAAbout this Series“Lecture Notes in Electrical Engineering(LNEE)”is a book series which reports the latest research and developments in Electrical Engineering,namely:•Communication,Networks,and Information Theory•Computer Engineering•Signal,Image,Speech and Information Processing•Circuits and Systems•BioengineeringLNEE publishes authored monographs and contributed volumes which present cutting edge research information as well as new perspectives on classicalfields, while maintaining Springer’s high standards of academic excellence.Also con-sidered for publication are lecture materials,proceedings,and other related mate-rials of exceptionally high quality and interest.The subject matter should be original and timely,reporting the latest research and developments in all areas of electrical engineering.The audience for the books in LNEE consists of advanced level students, researchers,and industry professionals working at the forefront of theirfields.Much like Springer’s other Lecture Notes series,LNEE will be distributed through Springer’s print and electronic publishing channels.More information about this series at /series/7818Logistics Engineering Institution,CMES EditorProceedings of China Modern Logistics EngineeringInheritance,Wisdom,Innovation and Cooperation123EditorLogistics Engineering Institution,CMESBeijingChinaISSN1876-1100ISSN1876-1119(electronic)ISBN978-3-662-44673-7ISBN978-3-662-44674-4(eBook)DOI10.1007/978-3-662-44674-4Library of Congress Control Number:2014948758Springer Heidelberg New York Dordrecht London©Springer-Verlag Berlin Heidelberg2015This work is subject to copyright.All rights are reserved by the Publisher,whether the whole or part of the material is concerned,specifically the rights of translation,reprinting,reuse of illustrations, recitation,broadcasting,reproduction on microfilms or in any other physical way,and transmission or information storage and retrieval,electronic adaptation,computer software,or by similar or dissimilar methodology now known or hereafter developed.Exempted from this legal reservation are brief excerpts in connection with reviews or scholarly analysis or material supplied specifically for the purpose of being entered and executed on a computer system,for exclusive use by the purchaser of the work.Duplication of this publication or parts thereof is permitted only under the provisions of the Copyright Law of the Publisher’s location,in its current version,and permission for use must always be obtained from Springer.Permissions for use may be obtained through RightsLink at the Copyright Clearance Center.Violations are liable to prosecution under the respective Copyright Law. The use of general descriptive names,registered names,trademarks,service marks,etc.in this publication does not imply,even in the absence of a specific statement,that such names are exempt from the relevant protective laws and regulations and therefore free for general use.While the advice and information in this book are believed to be true and accurate at the date of publication,neither the authors nor the editors nor the publisher can accept any legal responsibility for any errors or omissions that may be made.The publisher makes no warranty,express or implied,with respect to the material contained herein.Printed on acid-free paperSpringer is part of Springer Science+Business Media()ForewordWith the rapid development of Chinese economy and economic globalization, China’s logistics industry has connected to the international market at great speed, logistics engineering has made remarkable development,and logistics technology and equipment market have kept growing.Logistics engineering is an integrated multidisciplinary technology;the tech-nological progress of logistics engineering has undoubtedly promoted the devel-opment of modern logistics greatly.In recent years,the Chinese government’s enhanced policy of support to the logistics industry,and the activeness of the logistics market has greatly promoted the rapid development of logistics engineering.Proceedings of China Modern Logistics Engineering was edited by Logistics Engineering Institution,CMES,which collected44thesis covering enterprise logistics,logistics systems and management,logistics warehousing and distribution technology and management,lifting machinery technology,conveying machinery technology,and otherfields;it reflects the latest research achievement of China’s logistics engineering.This book can serve as a reference book for teachers,graduate students,and undergraduate students from college/university of logistics management,logistics engineering,transportation,business administration,e-commerce,and industrial engineering.The book can also be used as a reference book for logistics profes-sionals,including scholars,researchers from colleges,and technical personnel of enterprises.Conference Program CommitteeChairsMr.Daming LuPresident,Logistics Engineering institution,CMES Dean,Beijing Materials Handling Research Institute Mr.Qifan BaoVice President,Logistics Engineering institution,CMES Prof.Guohua WangUniversity of Science and Technology BeijingProf.Kenneth C.WilliamsUniversity of Newcastle,AustraliaMembersProf.Yuqing GuoWuhan University of Science and TechnologyProf.Dexin TaoWuhan University of TechnologyProf.Weigang SongNortheastern UniversityProf.Changsheng LiuCentral South University of Forestry and Technology Prof.Linjing XiaoShandong University of Science and Technology Prof.Nianli LuHarbin Institute of TechnologyProf.Qicai ZhouTongJi Universityviii Conference Program Committee Prof.Shunde GaoDalia University of TechnologyProf.Haim KalmanBen-Gurion University of the NegeyProf.V.K.AgarwalIndian Institute of Technology Industrial Tribology,ITMMECMr.Heqian YuSenior Engineer,Beijing Materials Handling Research InstituteMr.Gening XuDoctor/Vice Dean,Taiyuan University of Science and TechnologyMr.Wenjun MengDoctor/Dean,Taiyuan University of Science and TechnologyMr.Jianguo ZhangGeneral manager,Shanghai Zhenhua Heavy Industries Co.,Ltd.Mr.Renhu PanDoctor/Vice President,Fujian Longking Co.,Ltd.Mr.Fusheng QiuGeneral manager,Shanghai Logiwis Engineering Co.,Ltd.Mr.Deyuan FuSenior Engineer,Beijing Materials Handling Research InstituteMr.Qingmin QiVice Dean,Beijing Materials Handling Research InstituteMr.Yaping ZhengDirector,Logistics Engineering institution,CMESContentsPart I Logistics Systems and Management Research(LSMR)1Research on Distribution Center Logistics EquipmentRisk Management (3)Qicai Zhou,Xiaolei Xiong and Hang Fang2Research on Logistics Center Layout Based on SLP (17)Yannan Liu and Qilan Zhao3System Dynamics Modeling and Simulation of Two-StageRemanufacturing Reverse Supply Chain (29)Yiwei Mo,Liwei Li and Wei Huang4Research and Demonstration of Dynamic Intelligent Logistics System of the Collection and Transportation Processof Giant Municipal Garbage (39)Shuang Xu,Guangming Li,Haitao Ou and Wenqing Wu5Research on the Stairs Evacuation with Fluid Wave Theory (51)Xun Weng,Zhiyuan Su,Wenshuo Liu and Qianqing Xu6An Approach to Integrated Cellular Layout Design Based on Logistics Cost Optimization (61)Yongqian Zheng,Kuixue Ding and Kefeng Cen7The Inventory Demand Forecasting Model of the Regional Logistics Network in Supply Chain (73)An-Quan Zou and Ren-Cun Huang8Research on Logistics Marketing Based on LocalCharacteristic Economy Industrial Cluster (85)Xiaoyuan Shi9Based on AHP and Cluster Analysis for ClassificationMethod of Emergency Supplies (95)Zhiyuan Su,Xun Weng and Lei Zhang10Green Supply Chain Management System of ModernEnterprise Construction Strategy (105)Xiaoyuan Shi11Based on FCM Disaster Area Management at Different Levels (115)Chaowei Zheng,Xun Weng,Zhiyuan Su and Zhijun Zhuang12Life Cycle Inventory of Multi-mode Transport Systemfor Designing Green Logistics (125)Lu Li and Suiran YuPart II Lifting Machinery Technology Research(LMTR)13Dynamic Reliability of the Weight Index Model Researchof Residual Fatigue Life of the Crane Boom (137)Fuhai Cai,Fuling Zhao,Xin Wang,Shunde Gao and Liming Chen14Study of the Opening Angle Influence of Y-shaped Guying System on the Buckling Stability of Telescopic Boom Crane (155)Li Chen,Rumin Teng,Yahui Zheng,Haibo Chi,Wei Xuand Na Hou15Design of New Hydraulic Pushing Device (165)Qicai Zhou,Jiong Zhao,Xiaolei Xiong and Haiyan He16The Improvement of Running Condition on the Cranewith the Wheel Flange (173)Jigui Kuang,Dabao Liu,Xuequan Xiao and Hao Wu17Lightweight Design for the Combinatorial Jib (179)Jiong Zhao,Qicai Zhou,Wenjun Li and Zailei Zhou18Research on the Overload Protection Systemof Knuckle Boom Crane (189)Kun Song,Yaofeng Xue,Lei Xu and Bo Zhang19Research on Energy Consumption of Variable FrequencyControl for Portal or Overhead Crane (199)Lili Ma and Wenming Cheng20User-Oriented and Visualized Optimization for Crane Design (209)Yuanfang Tao and Chaofei Hong21Design of the Special Spreader of Super-Tonnage Crane (217)Jiong Zhao,Xiaolei Xiong,Wenjun Li and Yujun Hu22Research of Crane Parametric Collaborative Design Platform (229)Zongyan Wang,Fen Yang,Jian Zhao,Jian Li and Rongbin Zhai23Mechanical Performance of Crane’s Main Girderswith Corrugated Webs (243)Guo-qian Wei,Hai-tao Dong,Yue Li and Qin Fan24The Electric Control Scheme of2500t Ring Crane (255)Xiaolei Xiong,Jiong Zhao,Qicai Zhou and Li ZengPart III Logistics Warehousing and Distribution TechnologyManagement(LWDT)25Research on Picking Route Optimization for One Stackerin Multiple Aisles Automated Storage and Retrieval System (265)Ailan Feng,Zhanzhen Di and Wenying Ding26A Cellular Ant Algorithm-Based Method for SolvingStereo Warehouse Slotting Optimization Problem (273)Meng Jin,Xihui Mu,Fengpo Du and Lei Luo27Research on Process Optimization of Automated Warehouse (283)Wei Yang,Dan Li,Chen Yan and Yuxiao Du28Research and Implementation of Condition-BasedMaintenance System for Stack Crane in AutomaticStorage and Retrieval System (291)Sixia Fan,Qicai Zhou,Jiong Zhao and Xiaolei Xiongxii Contents Part IV Conveying Machinery Technology Research(CMTR)29The Research of Integrated Supply Chain Model Restedon Joint Ordering (303)Wenxue Ran and Yang Yu30The Necessity of Construction of the Three GorgesEmergency Logistics Base and Its Measures (313)Juan Wang,Weijun He and Yasan Fu31Resistance Analysis for Bulk Materials in the VerticalSection of Pipe Scraper Conveyor (327)Yanping Yao,Wenjun Meng,Ziming Kou and Zhicheng Liao32Material Uninterrupted Feeding Technology and FeedingSpeed Control Research of Large ElectroslagRemelting Furnace (337)C.Z.Wang and J.C.Song33Structure Weight Reduction of Ship Unloader Basedon the Orthogonal Experiment Method (347)Suiran Yu,Jingxing Qian and Jianguo ZhangPart V Enterprise Logistics(EL)34Given Target Position Path Planning of ConcretePump Vehicle (361)Xin Wang,Hui Jin,Xuyang Cao,Shunde Gao and Shujun Ming35A New Hybrid Topology Optimization Method CouplingESO and SIMP Method (373)Hongyu Jiao,Qicai Zhou,Sixia Fan and Ying Li36An Integrated Conceptual Design Calculation Methodfor Logistics Machinery Based on Working Conditionand Load Combination (385)Zhiyi Pan,Shunde Gao,Xin Wang and Xuyang Cao37Improved Heuristic Procedure for Mixed-Model U-lineBalancing Problem with Fuzzy Times (395)Zeqiang Zhang and Wenming ChengContents xiii 38Research and Building of Database Model of LogisticsBusiness Platform (407)Li Li,Gaoyuan Meng,Xiaoping Liao and Wengui Su39Research on Multi-service Demand Path Planning Basedon Continuous Hopfield Neural Network (417)Yitong Zhang and Gang Zhao40A Graded Optimization-Based Approach to Remanufacturing Production Decision (431)Yiwei Mo,Zhili Huang and Wei Huang41Research About Slider Nonlinear Contact Analysisof the Telescopic Boom with Cylinder Supporting (441)Shilin Shen,Zhongpeng Zhang and Bin Gu42Research on Automatic Layout Planning and Performance Analysis System of Production Line Based on Simulation (455)Lv Chao,Liu Shuang,Shiming Wang and bei Cai43Optimization Study Based on Lean Logisticsin Manufacturing Enterprises (463)Xiaoyan Wang44Power Assembly and Monitoring Management Systemof Lithium Ion Battery in Mine (473)Zhihao Yu,Chuanyu Sun,Jiancheng Fang and Linjing XiaoAbout the EditorsMr.Daming LuPresident,Logistics Engineering institution,CMESDean,Beijing Materials Handling Research InstitutePersonal ProfileSince the early1980s,Daming Lu mainly engaged in the development of material handling equipment and logistics systems for automatic control research,and started to focus on large logistics system planning since the1990s.He has suc-cessfully hosted more than10large logistics system and distribution center projects, and won many awards,such as:the third prize for progress of National Science and Technology,first prize for progress of China Machinery Industry Science and Technology,second prize for progress of Beijing Science and Technology, and so on.Main Works1.“The Application of Automated High-rise Warehouse in Light Sensitive Sub-stance Industry”ISBN7-111-04388-X/TH.2.“The status and development of our material handling technology and equip-ment”Published in:(Journal of Modern manufacturing).3.“Bulk handling system in Cargo Department of Air China”Published in:(Journal of Logistics&Material Handling).e-mail:********************.comPhone:0086-10-64031452xvxvi About the Editors Prof.Wang GuohuaBeijing University of Science and TechnologyPersonal ProfileProfessor Wang Guohua is a famous Chinese logistics expert,who began to engage in the Chinese logistics industry education,publicity,development and research work since the late1970s,mainly related to“logistics management”,“manufac-turing logistics,”“supply chain management”and other aspects of the research.He presided over and carried out more than30Chinese key projects and enterprises on logistics projects,and received a number of scientific and technological progress awards.He has published80dissertations,was chief editor in participation com-pilation discussing many state-level,bureau-level scientific research topics,and also responsible for participates.Main Works1.“Supply Chain Management of Coal Enterprises and its Performance Evalua-tion”Published in:(Journal of Logistics&Material Handling)2.“Logistics Engineering and technological innovation”Published in:(Journal of Shandong University of Sciences and Technology), Volume24,20053.“Based on the three-phase simulation method AS/RS logistics system planning”Published in:(Journal of University of Science and Technology Beijing),Vol-ume29,20074.“Vehicle distribution system in the LNG supply”Published in:(Journal of Logistics Technology),Volume10,2008e-mail:**************Phone:0086-10-62332121。