物流專業(yè)相關(guān)英語(yǔ)

Chapter1LogisticsandcompetitivestrategyHighlightstheprinciplesofcompetitivestrategyandthepursuitofdifferentiationthroughthedevelopmentofproductivityandvalueadvantage.強(qiáng)調(diào)競(jìng)爭(zhēng)策略的原則，說(shuō)明應(yīng)通過(guò)發(fā)展生產(chǎn)力和價(jià)值優(yōu)勢(shì)來(lái)追求產(chǎn)品差異化。ThedefinitionofLogisticsmanagement（物流管理定義）Logisticsistheprocessofstrategicallymanagingtheprocurement,movementandstorageofmaterials,partsandfinishedinventory(andtherelatedinformationflows)throughtheorganizationanditsmarketingchannelsinsuchawaythatcurrentandfutureprofitabilityaremaximizedthroughthecost-effectivefulfillmentoforders.物流是一個(gè)過(guò)程，它對(duì)企業(yè)及其所有營(yíng)銷渠道，從戰(zhàn)略的角度管理原材料、零部件和最終庫(kù)存品（包括相關(guān)信息流）的采購(gòu)、流通和存儲(chǔ)，以低成本完成訂單，從而實(shí)現(xiàn)當(dāng)前和未來(lái)的收益最大化2.CompetitiveadvantageWhat’sthebasicsuccessfulfactorsinthemarketplace?（成功三要素）itisthe“ThreeC’S”:TheCompany枝It’s臂Custo蹤mers妥It’s展Com仍petit糟ors傘What’者sthe蝦sour填ceof逮comp雞etiti循vead尊vanta巖ge?籍（方競(jìng)爭(zhēng)優(yōu)勢(shì)抹）緒Thes孕ource腰ofc俯ompet是itive睛adva褲ntage斑isf熟ound翼first近lyin量the豆abili潔tyof舒the念organ舅i普zatio賭nto畢diffe先renti菠atei慢tself彎,in講thee澆yeso惱fthe辛cust善omers型,fro皂mits藝comp誓etiti愉onan以dsec籠ondly嘗byo質(zhì)perat惡inga指t孤alow嫌erco北stan魔dhen節(jié)ceat盡grea偏terp邁rofit現(xiàn).燦競(jìng)爭(zhēng)優(yōu)勢(shì)首窯先源于企業(yè)受標(biāo)新立異的巴能力，企業(yè)姻只有自身與丈眾不同，才宅能在客戶眼晃中脫穎而出中；其次，競(jìng)事爭(zhēng)優(yōu)勢(shì)源于矮比競(jìng)爭(zhēng)對(duì)手扯更低的運(yùn)營(yíng)痛成本及因此裙獲得的高利點(diǎn)潤(rùn)。嘗Twov刪ector頸sof糾compe哭titiv炸ea痰dvant嘆age矩（兩大慘優(yōu)勢(shì)站）載1.Pr以oduct祥ivity掛adva未ntage膀經(jīng)In機(jī)many遮indus致tries言ther潑ewil賽ltyp扔icall領(lǐng)ybe碑onec杜ompet坑itor賠whow臣i售llbe克the柔lowc及ostp桂roduc豪eran唯d,th暫atco兇mpeti鮮torw逼illh斤avet寸hegr笑eates贈(zèng)tsal診esvo教lume豪inth魯esec艦tor.僅任何行業(yè)中鈔都有制造成夸本低廉的競(jìng)袖爭(zhēng)者，這些穗競(jìng)爭(zhēng)者通常去也在該領(lǐng)域帶有著最大銷李量。欠當(dāng)提到成本幸優(yōu)勢(shì)時(shí)就會(huì)架提到黨“讓規(guī)模罩2Val火uead躲vanta臥ge喪Anax玻iom:朝C國(guó)ustom榨ersd躁on’t講buyp越roduc破ts,t娘heyb嫁uybe起nefit傍s.雪消費(fèi)者不是恩購(gòu)買產(chǎn)品，循而是購(gòu)買利垮益。嫩It厭mean戚s:隆T房hepr吩oduct悼isp膠urcha訊sedn顫otfo裂rits段elfb籠utfo殼rthe閥prom鴨iseo飛fwha育tit駁will留‘deli邊ver’.績(jī)產(chǎn)品被購(gòu)買部不是因?yàn)楫a(chǎn)格品本身，而耗是因?yàn)樗d提供的利益鄙Bytr駁aditi民onvi敢ewpo站int,鄰howt劈ogai疾ncoa暈tred榴uctio系n?韻（降低成本要）肺Tradi零tiona噸lly,獸itha捷sbee師nsug月geste階dtha岡tthe躬main法rout出eto塔cost蝴reduc情ti駕onwa展sby牙gaini階nggr炭eater梁sale掃svol銷umea年ndth萄erec斧anbe扔nod展oubt呢about芝the皇close映link冠ageb甘etwee平nrel愈ative創(chuàng)mark勝etsh扔area鉤ndre以lativ喇ecos謀ts.任How疑ever敢itmu寄stal顆sobe率reco熄gnize辟dtha蔬tLog盛istic算sman射ageme仿ntca斥npro蛾vide世amul終titud忌eof臺(tái)ways至toin斷creas滋eeff見icien完cy換and氏produ胸ctivi扒tyan乓dhen話ceco偵ntrib損utes監(jiān)ignif缺icant獨(dú)lyto饑redu政cedu館nitc饞osts淺在提高效益怒和生困產(chǎn)菊力、降低單備位成本上，貪物流管理能回夠提供更多懲的方法。護(hù)Whyd使ocom靈panie差ssee岔kto脫add很add群ition瓶alva瑞lues?眨（附加價(jià)值嶼）猜Unles肅sthe裳prod緩ucto屈rser倒vice捉canb猴edis駛tingu貓ished濾ins眉o(jì)mew壘ayfr稱omit津scom族petit檔orst勞here恰isa規(guī)stron燒glik夫eliho餃odth孤atth躁emar扭ketpl悠acew章illv爭(zhēng)iewi偵tas添a‘co略mmodi乳ty’a榮ndso郊the臨sale遠(yuǎn)will券tend介togo憶tot滅hech歲eapes義tsup探plier拆.So循compa粗nies璃must湊seek糠toa裳ddad通ditio討nalv派alues臘tot芒heir腥offer臣ingt嗚omar戰(zhàn)kit陷outf烤romt贈(zèng)heco掙mpeti襯tion.韻Addin椒gval敲ueth削rou焦ghdi答ffere將ntiat隆ioni信sap鞭owerf旬ulme塑anso脾fach哀ievin軍gad爆efens答ible誤advan膏tage廢inth回emar和ket.遺要想在市場(chǎng)務(wù)中成功獲得伙對(duì)手無(wú)法輕到松趕超的優(yōu)譜勢(shì)，就得考么慮通過(guò)差異銳性提高價(jià)值港。蠟Howt水oach訴ieve此a行cost療adva窮ntage斥?待（如何獲得吃成本優(yōu)勢(shì)）誦Anin棋creas跡ingly側(cè)powe破rful坑route戚toa葉chiev飾inga難cost第adva儀ntage焰come耐snot罷ton需ecess配arily拔thro映ughv撒olume拜and薦thee牙conom鉛ieso半fsca筒lebu抱tins挎tead怠throu才ghlo臉gisti化csma居nagem宮ent木依靠銷量和鬼經(jīng)濟(jì)規(guī)模來(lái)胡取得成本優(yōu)鏈勢(shì)變得越發(fā)寧無(wú)效，取而填代之的是依詠靠物流管理昏。貨3.Gai眉ning嫂compe鑄titiv轟e恩adva為ntage矛thro安ughl躁ogist輪ics總Logis友tics捧manag仙ement叔has師the釋poten淋tial宜toas些sist胃theo述rgani絨zatio類nin令thea咬chiev垮e(cuò)m半ento牽fbot棵hac找ost/p倦roduc橋tivit務(wù)yadv滾antag員eand們ava象luea殼dvant半age(斷seef界igure特1.6烏).垃物流管理能蘋幫助企業(yè)在患成本和價(jià)值查兩方面同時(shí)組取得優(yōu)勢(shì)。絡(luò)T貓heun輝derly蕩ingp右hilos夫ophy材behin憶dt必helo李gisti栗csco醒ncept污ist菜hat限ofpl然annin暢gand度co-o雨rdina鉤ting逗them優(yōu)ateri斥alsf嬌lowf詢r(jià)oms程ource滿tou增sera群san思integ培rat昏edsy于stem龜rathe選rtha踐n,as醫(yī)was芽soof女tent擇heca璃sein趨the衰past,闖mana維ging俊theg肉oods碗flow務(wù)asa妥serie耳sof嗽indep績(jī)enden籃tact盡iviti火es霧（俗物流概念中霜有這樣一個(gè)建內(nèi)在的原理齊）趴：應(yīng)該把從代原料到麥客戶的物料由流通，作為事一體化的系潮統(tǒng)進(jìn)行計(jì)劃豈和協(xié)調(diào)，而羅不要像過(guò)去益那樣將管理豆物料流通作委為贊一系列獨(dú)立蜘的活動(dòng)。臉Thus拾under臺(tái)alo哭gisti仔csma經(jīng)nagem狠entr系egime椅the載goal鞋isto慨link騎the固marke金tplac桐e,th捉edis內(nèi)tribu稍tion跨netwo狼rk,t光hema金nufac遙turin屢gpro銜cess飲andt厘hepr患o(jì)cure棄ment薪activ狠ityi諸nsuc慮haw帖ayth綿atcu顏stome望rsar跪eser符vice緣dat委ahig荒herl喝evel不andy兄etat蛛alo佳werc沸ost.猴Inot游herw下ords命toac采hieve后the竄goal群ofco器mpeti率tive紗advan誕tage達(dá)throu來(lái)gh業(yè)both印cost撤redu伐ction搶and之servi纏ceen餃hance蜂ment.吳加強(qiáng)營(yíng)銷、臟網(wǎng)絡(luò)系統(tǒng)配窩送、制造過(guò)橫程、采購(gòu)活駝動(dòng)的聯(lián)系，促以更低的成券本實(shí)現(xiàn)更優(yōu)絞質(zhì)的服務(wù)。旺4.The井miss滾iono詠flog宿istic宗sman熔ageme攪nt增Them囑issio稀nof奧lo下gisti秩csma霜nagem解ent咱isto羅plan躁and拼co-or釘dinat嚼eall欲acti偷vitie租snec歐essar基yto仍achie船vede幻sired麻leve珍lsof吧deli煉vered濃se渾rvice啞and回quali筐tyat眠lowe掀stpo伴ssibl終ecos弦t.爬物流管理的驢使命是計(jì)劃性和協(xié)調(diào)所有塑必要活動(dòng)，扎以便在達(dá)到吧期望的服務(wù)懼水平和產(chǎn)品劫質(zhì)量的同時(shí)則，盡可能降粗低成本怒在傳統(tǒng)企業(yè)屑中，營(yíng)銷和患制造活動(dòng)的菊關(guān)系如何？盟應(yīng)如何改善什(P13)銷？?jī)|Marke春ting戚recog槳nit沿ion鐵Marke擁ting軍asa功conce察ptan株dphi闊losop梅hyof詠cust斃omer厘orien腹tatio壁nnow邊enjo揉ysa艙wider細(xì)acce美ptanc蜘etha陡neve晉rin誰(shuí)the甚west哭ernw辰orld.遠(yuǎn)Itis儲(chǔ)now累gener頸ally徹accep產(chǎn)tedt播hatt廈hene缸edto態(tài)unde括rstan檔dand遲meet息cust聚omer餡requi貿(mào)remen伸tis莊apre泥requi揮site察fors飲urviv好al.魂Manuf輸actur演ingr乏ecogn靠ition棟Atth牲esam嫂etim心e,in久the扛searc先hfor令impr哈oved吼cost葛compe評(píng)titiv割eness籃,man吼ufact暈uring餃mana揮gemen井th占asbe激enth飯esub所ject辦ofa共massi波vere爺naiss功ance.毫New算ideas崖FMS盆andn本ewin幻vento閥ryap名proac壞hess渠ucha案s,JI宴T,MR昏Phav勵(lì)ebee羅nint鑰roduc減ed.稈Procu窗remen相tr伍ecogn驚ition費(fèi)Equal乎lyth禽ereh帖asbe透ena日growi勒ngre妨cogni畝tion尋ofth挺ecri索tical治role宇that告proc寺ureme愛(ài)ntpl村aysi逗ncre寨ating地運(yùn)ands悟ustai栗ning吩compe傍titiv躲eadv壞antag世eas鄭part欠ofan聚inte屠grate脹dlog探istic岔spro讀cess.各作為一體化紛物流的一部穴分，在創(chuàng)造剩和維持競(jìng)爭(zhēng)械優(yōu)勢(shì)上，采慚購(gòu)扮演著日塞趨重要的角土色水Inth老issc悅heme艷ofth堪ings,鼠logi買stics擺ist施heref綿oree圾ssent搖ially省ani眾ntegr蹄ative保conc尸eptt語(yǔ)hats剪eeks缺tode零velop扮asy航stem-聞wide谷view考o(jì)fth私efir吼m.若因此，從本任質(zhì)上講，物尸流管理就是凳一體化的概尸念，這一概堡念要求從系恒統(tǒng)的角度審愉視企業(yè)。歸5.Th床esup俯plyc上hain向andc是ompet堵itive謊perf穩(wěn)orman拍ce情（供應(yīng)鏈定梳義）端Thes匠upply快chai沖nis腹the抖netwo膝rkof黎orga奶nizat檢io竹nsth弱atar臣einv襲olved繞，改throu令ghup錢strea賤mand鐘down余strea收mlin勒kages丹，田inth乖edif鮮feren帆tpro慨cesse策sand咬acti可vitie炮stha鍬tpro術(shù)duce車value充int盾hefo榆rmof匙prod國(guó)ucts稈ands倉(cāng)ervic坦esin雁the雨hands控oft愧heul床timat廊econ犬sumer勾.零供應(yīng)鏈半是相互關(guān)聯(lián)緣的企業(yè)形成胸的網(wǎng)絡(luò)，要望求位于上下伸游的企業(yè)間拔相互聯(lián)系，縫在不同進(jìn)程機(jī)和活動(dòng)中以意產(chǎn)品或服務(wù)扯的形式創(chuàng)造栽對(duì)客戶有用山的價(jià)值。低Logis正tics宜ises怖senti稅ally悲apla練nning河orie罩ntati毛onan虹dfra望mewor趕ktha你tsee姨ksto頸crea殿tea界singl躍epla關(guān)nfor蛾the輛flow廈ofpr模oduct攤and晴infor委matio覽nthr置ough注abus秀iness抓.調(diào)Suppl副ycha微inma軟nagem軌entb裕uilds匙u(yù)pon失the豐frame項(xiàng)work停ands儉eeks拾toac澡hieve恭link氣agea哄ndco煉-ordi搶na著tion再betwe洞enpr速ocess滅esof膨othe尚rent富ities婦int縮hepi衛(wèi)pelin貿(mào)e,i.葵e.su儀pplie騰rsan滾dcus耗tomer讀s,an泥dthe趁orga漿nizat丈ioni句ts蒜elf.掛供應(yīng)鏈管理孔給出這個(gè)框薪架，并在整礎(chǔ)個(gè)鏈條的各骨環(huán)節(jié)之間實(shí)周現(xiàn)無(wú)縫連接牧與合作，如私在供應(yīng)商、脹客戶及組織疏自身之間。漆Thed還efini宜tion近ofSC熟M垃（陶SCM定義翼）潑Them濾anage陜ment掛ofup托strea梅mand搭down獵strea予mrel貧ation久ships螺wi除thsu只pplie傷rsan稿dcus虜tomer悶sto樓deliv遙ersu汗perio脂rcus抄tomer嚷valu倆eat搞less耀cost右toth辦esup破plyc按hain磁asa鞠whole航.胳供應(yīng)鏈管理飽是從供應(yīng)鏈評(píng)整體出發(fā)，陣管理上游供最應(yīng)商和下游盲客戶，以更情低的成本傳鏟遞給客戶更位多的價(jià)值。蘿Thus礙thef琴ocus勇ofsu籌pply圣chain莊mana蜻gemen抓t青isu捎pont巴hema廊nagem遲ento忍rrel苦ation剃ships幻ino碧rder嚷toac布hieve搏舊amor藥epro誓fitab捷leou要tcome椅for鏈allp智artie謠sin嘴thec令hain.劈Thee送xtend挎ingd求efini懶tion賺ofSC別M宣（內(nèi)擴(kuò)展的SC解M定義蜻）窮Anet墾work系of研conn毫ected害and香inter晃depen濁dent證organ巧izati勢(shì)onsm法utual況lyan音dco-愚opera漢tivel豈ywor仰king技toget蘿hert果ocon遇trol,奮mana賊gean鋸dimp礎(chǔ)rove煉thef單lowo內(nèi)fmat意erial仔san穗dinf碎ormat佛ionf析roms慨uppli笨erst宅oend柔user番s.創(chuàng)供應(yīng)鏈?zhǔn)莻€(gè)旁由相互聯(lián)系愈、相互依靠的的組織構(gòu)成仆的網(wǎng)絡(luò)，這家些組織相互丸合作、共同皺經(jīng)營(yíng)，控制攤、管理并改不進(jìn)從供應(yīng)商黨到客戶的物蛾料流和信息慈流霞6.The筒膛chang犧ingl氣ogist店icse造nviro療nment晌Time支compr請(qǐng)essio咸n械皂On錘eof拍them岸ostv濤isibl沖efea撐tures凱ofr值ecent勉year連shas郵been圾the耕wayi直nwhi掌chti書meha困sbec甘omea光crit歲ical敲issue內(nèi)inm喘anage俊ment.羅暮A道newa畝ndfu賤ndame議ntall店ydif御feren杏tapp腹roach象tot鏡hema曾nagem尚ento陜flog捉i址stics幫lead妨time廊sis縱requi魂red.貞Globa橫lizat編iono第find匆ustry刮（附全球化企業(yè)彩）割A(yù)glo優(yōu)balc朽ompan腎yis鑼more雙than察amul春tinat允ional番comp齒any.壞Inth星eglo銜balb順usine喪ssma熔teria參lsan橋dcom鉤ponen敬tsar終esou唉rced渡world帳wide,利manu昆factu甜redo眨ffsho躲rean洗dsol泊din痰many副diffe翼rent式count易ries逮perha饒ps隆with牢loca標(biāo)lcus課tomiz先ation品.既全球化企業(yè)閱不僅僅是跨躲國(guó)公司，它夢(mèng)在全球范圍秋內(nèi)購(gòu)買原材才料和組件，徒在沿海制造雖產(chǎn)品，在不揪同的國(guó)家銷攏售，可能也臨要考慮地方折用戶特色。辜Onec芳apabi重lity笨that相isno悄wreg希arded習(xí)bym絡(luò)anyc烈ompan墊iesa距sfun濫damen偵talt良o(jì)suc裁cess午inth童emar嶄ketpl心acei掩sthe護(hù)mana含gemen倍tof飛inbou傍ndan只dout負(fù)bound賭logi預(yù)stics求.活有一種能力喊現(xiàn)已被大多像數(shù)公司視為死市場(chǎng)中獲勝婚的基礎(chǔ)，那饞就是對(duì)企業(yè)猶進(jìn)向和去向啦物流的管理抵。拖Thet好hree克keyi樣ssues酒隊(duì)ofma作nagin廈glog顫istic鹽s津（物流管理永三個(gè)問(wèn)題）頭Respo熔nsive繁ness杠Into蠶day’s夫mark嫁ets,t監(jiān)hesu釣pplie熱rhas淺tob衰eabl況et士omee持tthe叔prec昂isen赴eeds仁ofcu共stome際rsin呢less孤time辟than棍ever發(fā)befo涼re.燈Thek合eywo博rdin枝this樹chan區(qū)gede佛nviro機(jī)nment鏈is黨agil口ity.?？煽啃灾荒芄┮揽恐匦略O(shè)澡計(jì)那些影響腎操作的過(guò)程畜來(lái)獲得。參提高物流可院靠性的要點(diǎn)洪之一是提高波供應(yīng)鏈可視鍋性。煙Relat俯ionsh璃ips衡匆M喂orea門ndmo怎reco段mpani雅esar訪edis級(jí)cover屆ingt冶head戀vanta牌gest肚hatc晉a元nbe澡gaine夕dby獻(xiàn)seeki負(fù)ngmu架tuall裝yben濾efici院al說(shuō)，倘long-孫term喪relat臭ionsh淹ipsw最iths轎uppli驅(qū)ers.陪湖R非elati擇onshi河pis捎one瘋that既will皺have債topr扁evail號(hào)int遺hefu樂(lè)ture班assu薪pply參chain鏟comp笛etiti杏onbe談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s耕tem.陽(yáng)指出總成本屈分析的基本張?jiān)?，以物殊流為?dǎo)向的匙系統(tǒng)的成本駐核算體系及規(guī)其合理運(yùn)作蘿應(yīng)具備的條輔件。餅Outli壇nest勇hema荒nywa涉ysin奉whic名hlog譯istic刷sman夏ageme倒ntca蒼nimp壘acto考nove魔rall用retur蹦non伴inves咽tment甲and日ultim宣ately除,sha既rehol端derv少alue.全簡(jiǎn)究述物流管理股如何影響投遮資總回報(bào)及仔最終影響股刊東價(jià)值。矮Empha聽size下thei爺mport奶ance答ofcu丘stome厭rpro蓮fitab從ility奴anal麥y(cè)sis掉based飾upon臘anu僚nders煮tandi店ngof符the罪‘cost拾-to-s判erve’問(wèn).說(shuō)強(qiáng)調(diào)基于對(duì)繁“劈服務(wù)成本五”事的認(rèn)知而進(jìn)覆行客戶收益哈分析的重要金性。遮Intro仿duces托the飯conce幼ptof寸Dire饅ctPr旗oduct似Prof拾itabi曠lity額andu弊nderl肯ines季then酒eedt異ound滾ersta斬ndth邊ecus慌tomer傲s’lo僚gisti盛csco照sts.淘介紹直接生火產(chǎn)收益的概盒念，闡述熟劑悉客戶物流幻成本的必要閘性。慶Highl櫻ights烏the玻need鋸toid斑entif挨ythe曉cost參driv鞠ersi長(zhǎng)nthe仙logi色stics說(shuō)pipe勵(lì)line潑andt篇orep滿lace皺tradi跡tiona榴lfor境msof粗cost飛allo獸catio蘆nwit州hmor食eapp鍋ropri謙atem滑ethod踩s.精指出有必要何確定物流鏈旋中的成本驅(qū)仰動(dòng)因素，強(qiáng)卡調(diào)應(yīng)用更適獎(jiǎng)宜的方法取性代傳統(tǒng)的成殿本分?jǐn)傂问綆?。榨Becau潤(rùn)selo蛾gisti壯csma優(yōu)na浙gemen毒tis中aflo炮w-ori啊ented固conc約ept?。ㄕ狿71訪）顏物流管理是附一種過(guò)程導(dǎo)壟向的概念，詳其目標(biāo)是整膜合從供應(yīng)商弄到最終客戶怪整條供應(yīng)鏈編的資源沈2.The儉conc員epto舅ftot爸alco投stan秤alysi握s康總成本分析殖概述段What吹probl身emsa虧reth紫erei育ntra霸ditio嫂nall求ogist餐icsc旱osta把ccoun銜ting耳syste塑m來(lái)？污Allt暴heim熟pacts字ofs亞pecif雅i隱cdec疾ision催s,bo悅thdi卷rect費(fèi)andi涉ndire綱ct,a覆reno桃ttak覽enin哄toac趣count像thro配ughou惰tthe智corp影orati宴onsy袍stem;某Decis異ions鍬take燃nin浪onea謊reac員anle衣adto乞unfo遞resee巷nres萌ults良inot報(bào)hera籠reas.斜The岸natur獅eof癢logis嚼tics蠶decid妙esit修.拉Conve歉ntion核alac臟count平ings章ystem畏sdo彼notu檔sua儀llya酒ssist塌int糟heid削entif惱icati眼onof牲c(diǎn)omp艙any-w皮idei在mpact籍s.惕整個(gè)企業(yè)都繁未考慮特定玻決策帶來(lái)的潮直接或間接必影響。傭在一個(gè)區(qū)域醒內(nèi)改變決策綱會(huì)在其他區(qū)奏域產(chǎn)生難以遣預(yù)料的后果造?；I傳統(tǒng)的核算俱體系通常無(wú)賴法確認(rèn)物流栽對(duì)整個(gè)企業(yè)塘造成的影響改。疾Afur壓ther鑄featu鹽reof嬸logi盞stics績(jī)deci守sions糾whic乘hcon稍tribu領(lǐng)test殖othe兔comp罩lexit捧yof貝gener宴ating叢appr粒opria座teco桑stin偽forma愈ti鞏onis伸that述they齒are惡usual飛lyta擱kena蛛gains承tthe綁benc跌hmark溉of阿anex謀istin沖gsys習(xí)tem.輸票Cost博must油there踢fore息bevi悠ewed彎inin鍬creme機(jī)ntal吵terms嫩-the輔chan繼gein麻tota仇lcos蜻tsca臭used脫byth誠(chéng)echa寧nget剩othe攔syst駕em.估物流決策造橡成了正確成傾本信息在生架成時(shí)的復(fù)雜間性，其中的寶原因在于物麥流決策通常毛不適合現(xiàn)有比系統(tǒng)。因此兄，必須在一除個(gè)遞進(jìn)的過(guò)俘程中進(jìn)行成揪本夏核算，這是備由于系統(tǒng)的滔改變而導(dǎo)致份總成本的改贏變。里Princ競(jìng)iples腦ofl賽ogist多icsc墻ostin厭g翻物流成本婆計(jì)算原皆理爭(zhēng)Princ充iple攝1芽Th筍esys立tems積hould研mirr硬orth誘emat鋒erial搞sflo慎w.It襲shou禿ldbe樸capa鎮(zhèn)bleo繭fide彩ntify吧ingt攤heco眼stst夫hatr慢esult票from展prov饑iding墨cust涼omer甜servi片cein譽(yù)the冤marke顧tplac決e.室核算體系應(yīng)剛當(dāng)如實(shí)地反屯映產(chǎn)品的流杯動(dòng)。核算體哀現(xiàn)熊應(yīng)當(dāng)能夠計(jì)艇算出在市場(chǎng)爹中用于提供寬客戶服務(wù)的蘇開支。稅Princ馳iple表2薯Th亞esys幣tems眉hould藥b久ecap坦able醬ofen傲ablin息gsep嘗arate憶cost蠢and壟reven交uean穩(wěn)alyse種sto樂(lè)bema筐deby萌cust咽omer弟type無(wú)andb丙ymar辭kets暫egmen菜tor僻distr顆ibuti病onch完annel貴.勉核算體系應(yīng)慣當(dāng)根據(jù)不同灶客戶種類、干不同細(xì)分市榨場(chǎng)、不同配濾送渠道進(jìn)行腸單獨(dú)的成本旱與收益分析恒。修Howt礙oope碧rate亮thep爬ri變ncipl撤es萬(wàn)Toop胡erati宿onali漫zeth舒esep鞭r(nóng)inci河ples多requi姓resa隙n‘ou茂t需put’良o(jì)rien舌tatio減nto紛cost裳ing.杯具體實(shí)施這掩些原則需要閱一個(gè)以產(chǎn)出歷量為導(dǎo)向的舒成本計(jì)算方被法。洞Howt玩odef意inem友issio范ns?揚(yáng)Aset育ofc默ustom連erse搏rvice慌goal生sto緣beac偵hieve演dby迅thes瓦ystem妙with勻ina嚇speci冷ficp惡roduc嘗t/mar駱ketc意ontex苦t.規(guī)在物流運(yùn)作擁的背景下，據(jù)一承項(xiàng)任務(wù)就是域系統(tǒng)在特定隊(duì)的產(chǎn)品或市株場(chǎng)背景下所恥完成的一系駐列客戶服務(wù)識(shí)目標(biāo)。核Thes需ucces斑sful沈achie豪veme許ntof蠟defi崇nedm燈issio痛ngoa坊lsin倆volve脫sinp孔u(yù)tsf暢roma杰larg序enum辱bero雕ffun池ction憶alar務(wù)easa旬ndac殘tivit算ycen板ters職withi壓nthe打firm饒.畢要想成功達(dá)敲到預(yù)期的任番務(wù)目標(biāo)，需致要企業(yè)內(nèi)部瓣大多數(shù)職能費(fèi)部門和工作景中心小組投錢入大量的工廢作。址Inter侄esth既asbe戒engr騎owing孟ina幕n樓appro委acht急othi崗spro虛blem,癥know爐nas倆‘miss遠(yuǎn)ionc尚oatin擇g’,w驢hich患prov攔ides雷alog精ical訪basis欄for拌costi鋒ngwi同thin拒thec弊o(hù)mpan邁y.堵越來(lái)越多的侍人對(duì)傷“饒任務(wù)成本核掠算銹”權(quán)法產(chǎn)生了濃瘡厚的興趣。向該方法提供式了一條在企抵業(yè)內(nèi)部進(jìn)行掀成本核算的箭Logis擴(kuò)tics介andt患hebo雅ttom介line吃物流與盈虧騙線(第7杯8頁(yè))沿Dimen嚼sions箏ofd遞ecisi腳onma阻king黨‘the欺botto講mlin攝e’訊Cash宇flow蓬Resou糠rceu涂tiliz駱ation畜(esp嗚ecial艷lyth采euse沃off輪ixed屋and途worki姐ngca談pital閣)叛Retur劑non娘Inves這tment茶(ROI促)絞(第7間8頁(yè))投血資回報(bào)率捉無(wú)差異曲線草indif碑feren嬌cecu槐rve顫無(wú)差異綢曲線是用來(lái)粱表示兩種商角品的不同數(shù)嫂量的組合給闊消費(fèi)者所帶竟來(lái)的效用完務(wù)全相同的一拒條曲線。嫌無(wú)差異曲線探具有四個(gè)重誦要特征：第山一，無(wú)差異價(jià)曲線是一條失向右下方傾田斜的曲線，火其斜率為負(fù)廢值。第二，斷在同一平面隨圖上可以有呢?zé)o數(shù)條無(wú)差堅(jiān)異曲視線。第三，偷在同一平面衣圖上，任意稅兩條無(wú)差異穴曲線不能相米交。第四，橫無(wú)差異曲線終是一條凸向起原點(diǎn)的線。理5.Log亦istic誦s迫ands營(yíng)hareh集older警valu鵝e游物流與股東咱價(jià)值粱股東價(jià)值取墓決于飼then斯etpr擋esent碼valu凍eof恰futur械ecas死hflo拆ws賴（第84頁(yè)指）堡（EVA嫁定義）躺Thed凍efini揮tion緣ofEV墳A請(qǐng)（第84頁(yè)籌）羨Isit積poss唯ible服that豆aneg爐ative饅EVA顆tobe嗓gene呀rated流?鍛Ifre遮ally躬itca晌nbe穗true,欄how膜itin捎fluen懷cesh仍areho箭lder腰value仇?時(shí)（影響股東零價(jià)值）番Ifth判en養(yǎng)etpr題esent坐valu距eof棄expec源tedf烈uture御EVAs蠅were淺tob舒ecal戚culat捷edth肚iswo晨uldg篩enera焰tea稱measu匆reof透weal刺thkn葵owna祖sMar病ketV平alue小Added繁(MVA禿）羞which祥isa易true膨meas備ureo蹈fwha淺tthe像busi取ness健iswo部rtht止oits友朝share未holde為rs禮睬若計(jì)算預(yù)期鉆EVA的凈援現(xiàn)值，會(huì)產(chǎn)估生一個(gè)新的卡財(cái)務(wù)評(píng)價(jià)指運(yùn)標(biāo)頌——煮市場(chǎng)增加值址，MVA用免于評(píng)估企業(yè)膊能提供給股褲東多少價(jià)值慮的真正指標(biāo)取。晌Thed椒efini工tion組ofMV突A肚（第84頁(yè)賞）丘Aret容here魯anyc淹onnec飄tions傳betw菠eenl妙ogist頁(yè)icsp關(guān)erfor將mance裂a(bǔ)nd歷share熄holde怪rval持ue?悶（物流績(jī)效勝與股東價(jià)值臨聯(lián)系）（第景85頁(yè)）聲Lengt烤hypi響pelin百esan俗dhig教hlyc餓apita健lint金ensiv不elo榨gisti冬csfa練cilit跪iesc夢(mèng)anha或veef錢fect跌onEV拔Aand座henc樸esha雕rehol周derv插alue.慣Soc遭ompan財(cái)iesh篇avef齊ocuse金don效findi塑ngwa虎ysin溪whic甲hpip骨eline輛scan爸bes懷horte廁neda陸ndwo敞rking尺capi秀talr夏equir季ement知sred盒uced.袍冗長(zhǎng)的物流朗過(guò)程和高價(jià)歸值的物流設(shè)碰備能夠影響御經(jīng)濟(jì)增加值倒，進(jìn)而影響某到股東價(jià)值削。因此，企耳業(yè)開始致力咳于尋找縮短挺物流流程的頭方法，從而憶減少對(duì)鑄營(yíng)運(yùn)資本的輝需求辨6.Cus財(cái)tomer覽prof紅itabi紫lity岸analy期sis矩客戶收益分五析斷What’溝sthe倒valu襯eof撈this其type勇ofex露ercis積e?顏First蹤lywh際enth伐enex匆tsal品esco澡ntrac淺tis栽negot搞iated偽.夢(mèng)在簽頂下一位銷售合同時(shí)焰，可使用這析些信息作為謀考慮依據(jù)。這Secon義dly,癢asth籌ebas全isfo伶rsal沿esan靜dmar巖ketin眠gstr桶ategy蕩ind鋸irect裁inge鑰ffort踐away扭from敘less敵prof晶itabl維etyp渴esof披acco抱untt耳oward濁smor三epro牙fitab灘lebu遇sines算s.挺其次，這些怎信息作為制滅定銷售和營(yíng)眉銷戰(zhàn)略的基拆礎(chǔ)，能直接豐幫助我們較搖少低利潤(rùn)客寺戶，而增加易更多為企業(yè)億盈利的客戶悔。堅(jiān)More販impor率tantl臭yit警canp經(jīng)oint招thew淘ayto牛alte論rnati葡vest溫rateg抖iesf逢orma透nagin淘gcus找tomer煎swit厭hhig胳hser雕vicin止gcos耗ts品更重要的是槽，在對(duì)服務(wù)侵成本高昂的搜客戶進(jìn)行管膀理時(shí)，這停些信息知道紅我們?nèi)绾芜x忙擇策略茶7.dir換ectp腥roduc套tpro都fitab娃ility玩直接產(chǎn)品收唇益詢What坦is‘D究PP’?渾（第93社頁(yè)）壤DPP鬼的含義在于次，在許多交狡易中，客戶帳除了按產(chǎn)品除價(jià)格支付費(fèi)餅用外，還要盡支付其他的廣費(fèi)用，這些克成本通常稱懂為所有權(quán)總悠成本存Somet旦imes螺these等cost塊swil妹lbe糖hidde級(jí)nand明ofte太nthe倚ycan鄙bes骨ubsta診ntial算–ce產(chǎn)rtain氣lybi攜geno俯ught頂ored恥uceo表reve股neli敞minat防ene斷tpro擇fito胖nap松artic哭ular器item.后扛有時(shí)這些成陡本會(huì)被隱藏戒，而實(shí)際上逼又?jǐn)?shù)額高昂發(fā)——醒高到能夠降蔑低甚至削減降某類特定產(chǎn)恥品的凈利潤(rùn)鳳。若Memor爹ize極Fort娘hesu兆pplie習(xí)rit溜isim棒porta鑼ntto史unde構(gòu)rstan薯dDPP責(zé)ina沈smuc看has饅hisa篩bilit愈yto四bea醋lowc氏osts殲uppli蓮eris宣clea吹rlyi勇nflue委nced葉byth晴ecos指tsth小atar揮einc您urred所ast播hatp掃roduc省tmov開esth舒rough痕his少logis忍tics估syste激m.Si脫milar潛lyas蛾dist南ribut水orsa嗚ndre科taile暮rsar即enow艷very攝much懷more院cons睜cious桶ofa臂nite寄m’sD旗PP禾，劃iti打sto打thea漏dvant尋ageo淋fthe迷supp閉lier純equal鋪lyto肢unde亭rstan溜dthe總cost在driv曠erst播hati說(shuō)mpact鞏upon己DPP鍵soas桃tos左eekt急oinf害luenc哲ei蘿tfav澇orabl浩y耕對(duì)供蠟應(yīng)商來(lái)說(shuō)，永由于其以低惜成本運(yùn)作的未能力無(wú)疑被悔產(chǎn)品通過(guò)其槳物流系統(tǒng)時(shí)惱所引起的費(fèi)形用影響著，豪所以理解D益PP的意義叮對(duì)供應(yīng)商來(lái)估說(shuō)非常重要叉。相似地，單隨著經(jīng)銷商池和零售商現(xiàn)做在對(duì)產(chǎn)品D拍PP的認(rèn)識(shí)央已更進(jìn)一步踢，這種情況棟下，供應(yīng)商勿掌握DPP靜的成本動(dòng)因魂是有益而無(wú)謙一害的，它是們能對(duì)DP棗P施加更有姓利的影響。豈Howt勁oget逝the服‘DPP’虎?劉（第93廣頁(yè)）纖What’活sthe冒impo替rtanc糖eof束DPPt訓(xùn)othe恐supp塑lier?爺thei址mport暢ance秧ofDP訓(xùn)Pto則t辨hesu典pplie缸ris輛based呈ont鎮(zhèn)hepr竿oposi本tion南that包akey擊obje挺ctive櫻ofc波ustom醒erse描rvice托stra吧tegy置is‘t尖ored膏ucet減hecu葬stome拴r’sc罰osts霜ofow斷nersh印ip’.沾對(duì)于供應(yīng)商掉來(lái)說(shuō)，晴DPP營(yíng)的重要性在輕于，他能明麗確客戶服務(wù)供戰(zhàn)略的關(guān)鍵懲目標(biāo)閥——“楚減少客戶的描所有權(quán)總成回本財(cái)”蹲。益Inot稿herw筐ords職thes膚uppli乞ersh壁ould廁belo中oking偽ath踩ispr榜oduct黎sand獨(dú)aski嫁ngth新eque返stion中:”ho辜wcan寇Ifa話vorab題lyin棵fluen渠ceth棋e(cuò)DPP曉ofm板ycus蒼tomer營(yíng)sby脆chang云inge燦ither黎the疏chara裕cteri粘stics參oft腸hepr司oduct雙sIs是ell,敢orth車eway療Idi蹲strib科utet么hem?”東供應(yīng)商要著辛眼于它的產(chǎn)偶品，同時(shí)問(wèn)槍自己這樣一東個(gè)問(wèn)題：復(fù)“吩我怎樣才能銅通過(guò)改變我治所銷售的產(chǎn)濕品的特征或霜是配送產(chǎn)品案的方法，來(lái)戴順利影響客只戶的碎DPP叉值呢？狠”撥8.cos曠tdri非vers顧and蓄activ撥ity-b斤ased簽costi蘋ng港成本動(dòng)因和染作業(yè)成本分丈析棄Probl槽emso摔fCon毫venti嫌onal勁cost禽accou敲nting乎（第95走頁(yè)）脖Thec伴ommon小them囑etha調(diào)tlin晚ksth級(jí)esep誦oints絹:裳（第95桿頁(yè)）拔由于缺乏對(duì)倒整條供應(yīng)鏈階產(chǎn)生成本的須可見性，致粒使我們?cè)诮环钜字袀涫芾~擾。在理想志狀態(tài)下，物恰流管理所需默要的成本計(jì)途算方法，應(yīng)責(zé)該是隨著產(chǎn)樸品流向客戶凍并能及時(shí)掌推握其產(chǎn)生的納成本。陳Activ盤ity-b掃ased垂costi霞ng線作業(yè)成本分提析法（98屑）彈Sep這arate鞭the械expen浮sesa瀉ndma福tcht晌hemt燃o(jì)the碼acti高vitie許stha倍tcon慨sume松ther涂esour撇ces.慰Tose謀ekou屯tthe遭‘cos灰tdri沉vers’賓alon抓gthe融logi黎stics燈pipe忠line凍根據(jù)不同的換資源消耗行字為，不同單耀元的成本費(fèi)服用獨(dú)立核算校。在整個(gè)物叔流傳遞過(guò)程雜中找出產(chǎn)“榨成本驅(qū)動(dòng)因騰素臉”憑。鐮Paral嚴(yán)lels帆betwe散enAB衡Cand宰遠(yuǎn)missi窮onco塞sting婚（98）某1.Def您inet盯hecu睜stome趁r墊serv盡ices材egmen財(cái)t瞧1.明晰客嘩戶服務(wù)細(xì)分貓市場(chǎng),不同腫的客戶要區(qū)道別對(duì)待。底。。。建Chapt播er列5檢棟Manag俯ingt鞭hegl苦obal胃pipel捷ine逃Explo跪rest膊heim批plica紗tions項(xiàng)ofs械omeo輔fthe洋most鐵sign伍ifica拼ntas皇pects糕ofg頸lobal捉izati宰o(hù)nin斗the歡suppl紗ycha滋in:f掠ocuse鋸dfac忌torie衣s,ce鐘ntral核izati權(quán)onof硬inve制ntori倉(cāng)esan降dpos性tpone習(xí)men欲tand的loca尺lizat谷ion.糟指出供應(yīng)鏈樂(lè)全球化過(guò)程坦中最重要的敲幾個(gè)因素：歇集中生產(chǎn)，浸庫(kù)存的集中臥化管理，延比遲策略和本沖土化。峰.釣What’渠sthe痛logi幕cof揪theg族lobal著comp歲any?牌Itse潛ekst錘ogro陡wit’如sbus破iness餡bye表xtend羊ingi程tsma聰rkets辭whil屬stat爪the赤same左time擊seeki悔ngco騎stre作ducti挑onth鈴rough嫩scal梢eeco礙nomie窩sin替purch督asing點(diǎn)and訴produ狡ction籌and城throu資ghfo硬cused廢manu楚factu凍ring寬and/o交rass小embly版oper摩ation亦s.同力求依靠采奏購(gòu)和生產(chǎn)方四面的規(guī)模經(jīng)尊濟(jì)以及集中垮化的制造和妥組裝作業(yè)來(lái)顏降低成本，亮同時(shí)擴(kuò)張它漸的銷售市場(chǎng)債以壯大其商炭業(yè)規(guī)模。雄Accor技ding干to誠(chéng)Firs液tly,魄Secon易dly束,th繭erea振retw圍orel打ated捕chall遺enges談,wha小tare幕they色?謝（127）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