有關倉儲成本的英文書籍
Ⅰ 急求，近五年的成本控制參考文獻15個左右，要求有一個英文
這個簡單啊，你去知網檢索一下，用「成本控制」作為關鍵詞，然後篩選跟你要研究的課回題或者領域相關的文獻答，隨便下載一篇，然後在文獻裡面再去找他引用的文獻，一般是很容易找到英文的二級文獻的。
如果知網沒有賬號，下載不了，網路文庫也有很多的。
Ⅱ 物流成本管理相關的中英文對照文章，3000-5000字左右
您好：
在企業經營活動中，物流是滲透到各項經營活動之中的活動。物流成本就是用金額評價物流活動的實際情況。現代物流成本是指從原材料供應開始一直囊括到將商品送達到消費者手上所發生的全部物流費用。由於物流成本沒有被列入企業的財務會計制度，製造企業習慣將物流費用計入產品成本，商業企業則把物流費用與商品流通費用混在一起。因此，無論是製造企業還是商業企業，不僅難以按照物流成本的內涵完整地計算出物流成本，而且連已經被生產領域或流通領域分割開來的物流成本，也不能單獨真實地計算並反映出來。
無論是企業物流還是物流企業，如何對自身物流資源進行優化配置，如何實施管理和決策，以期用最小的成本帶來最大的效益，都是它們所面臨的最重要問題之一。物流被看作是製造企業最後的也是最有希望降低成本、提高效益的環節。
企業物流總成本
對物流成本進行分類可以向管理者提供更多對決策產生影響的細節問題，但企業的物流活動是按照功能的不同來組織進行的，如訂單處理、運輸等，而且大多數企業採用帳戶劃分成本，物流成本無法單獨列示，因此，劃分物流成本任務艱巨。
企業物流成本是指企業進行采購、銷售、生產等與物流相關活動的成本總和。物流總成本是企業管理物流運作的重要指標，如何在不降低服務水平的前提下，降低物流總成本是企業的一項經營目標。
運輸成本：運輸成本是指企業對原材料在製品以及成品的所有運輸活動所造成的費用，包括直接運輸費用和管理費用。為降低物流總成本需要嚴格控制在運輸方面的開支，加強對運輸的經濟核算。
存貨持有成本：一般來說，存貨可以佔到製造商資產的20%以上。存貨持有成本有些概念區分模糊，難以確定，所以，目前許多公司只是以當前的銀行利率乘以存貨價值再加上其它一些費用，作為存貨持有成本。實際上，存貨持有成本包括存貨資金佔用成本、存貨服務成本、存貨風險成本和調價損失等。
倉儲成本：大多數倉儲成本不隨存貨水平變動而變動，而是隨存儲地點的多少而變。倉儲成本包括倉庫租金、倉庫折舊、設備折舊、裝卸費用、貨物包裝材料費用和管理費等。
批量成本：批量成本包括生產准備成本、物料搬運成本、計劃安排和加速作業成本以及因轉產導致生產能力喪失等。
缺貨損失：缺貨成本是指由於不能滿足客戶訂單或需求所造成的銷售利潤損失。
訂單處理及信息成本：訂單處理是指從客戶下訂單開始到客戶收到貨物為止，這一過程中所有單據處理活動，與訂單處理相關活動的費用屬於訂單處理費用。IT成本指與物流管理運作有關的IT方面的成本。包括軟體折舊、系統維護及管理費用等。
采購成本：采購成本指與采購原材料部件相關的物流費用。包括采購訂單費用、采購計劃制訂人員的管理費用、采購人員管理費用等。
其它管理費用：其它管理費用包括與物流管理及運作相關人員的管理費用。
單項物流活動成本降低必將導致其它部分成本增加，處理不當，甚至有可能導致總成本的上升。物流總成本分析是進行一體化物流管理的關鍵，運用總成本分析法可以有效管理和實現真正意義上的降低成本。
物流總成本是企業管理物流運作的主要指標，但物流總成本本身並不能反映企業的物流運作好壞。通過物流總成本的統計分析，使企業可以從全局的角度了解自身的物流運作現狀，明確目前關鍵的瓶頸問題以及突破口，提出解決的方法，以提高企業整體的運作績效。
物流成本管理與控制
企業經營的一個重要目標是以最小的投入換取最大的收益。而實現這一目標的最好途徑是成本管理，物流成本的控制是對成本限額進行預算，將實際成本與目標成本限額加以比較，糾正存在的差異，提高物流活動的經濟效益。
一般地對物流成本加以控制可採用生產率標准、標准成本和預算檢驗物流績效等方法。戰略成本管理是一種全面性與可行性相結合的管理技術，使企業在產品企劃與設計階段就關注到將要製造的產品成本是多少，戰略成本管理最關鍵的因素是目標成本。
作業基準成本法（Activity-Based Costing，簡稱ABC法）就是一種戰略成本管理方法，作業基準成本法由R.Cooper與R.S.Kaplan在20世紀80年代末提出，所謂ABC法，是按照各項作業消耗資源的多少把成本費用分攤到作業，再按照各產品發生的作業多少把成本分攤到產品。利用ABC法可以改進優化作業鏈，減少作業消耗，提高作業質量，並在整個作業生命周期內進行戰略成本管理。
作業基準成本法不但是一種較為先進的成本計算方法，通過作業成本管理對企業戰略成本進行管理，為物流實施流程再造、業績評價等提供成本信息，也為企業進一步改進成本控制和戰略性規劃與決策提供了更為有利的依據和標准。
通過對企業物流成本的分析，降低物流成本的基本途徑有以下幾種：
通過效率化的配送來降低物流成本企業實現效率化的配送，減少運輸次數，提高裝載率及合理安排配車計劃，選擇最佳的運送手段，從而降低配送成本。
利用物流外包降低企業物流成本，降低投資成本企業把物流外包給專業化的第三方物流公司，可以縮短商品在途時間，減少商品周轉過程的費用和損失。有條件的企業可以採用第三方物流公司直供上線，實現零庫存，降低成本。
藉助現代化的信息管理系統控制和降低物流成本在傳統的手工管理模式下，企業的成本控制受諸多因素的影響，往往不易也不可能實現各個環節的最優控制。企業採用信息系統一方面可使各種物流作業或業務處理能准確，迅速的進行；另一方面通過信息系統的數據匯總，進行預測分析，可控制物流成本發生的可能性。
加強企業職工的成本管理意識把降低成本的工作從物流管理部門擴展到企業的各個部門，並從產品開發、生產、銷售全生命周期中，進行物流成本管理，使企業員工具有長期發展的「戰略性成本意識」。
對商品流通的全過程實現供應鏈管理使由生產企業、第三方物流企業、銷售企業、消費者組成的供應鏈的整體化和系統化，實現物流一體化，使整個供應鏈利益最大化，從而有效降低企業物流成本。
恕我不才,只能找到一篇論文了!深感歉意!
Hello:
In the business activities of enterprises, the logistics is infiltrated into various business activities of the activities. Logistics cost is to use the amount of the logistics activities of the evaluation of the actual situation. Modern logistics cost refers to the supply of raw materials from the beginning has been to include delivery of goods will reach consumers in the hands of all logistics costs. The logistics cost was not included in the financial accounting system, manufacturers will be used to charge the cost of logistics proct cost and commercial enterprises put the cost of the commodity distribution and logistics costs mixed. Therefore, whether it is manufacturing enterprises or commercial enterprises, in accordance with not only difficult to complete the connotation of logistics costs to calculate logistics costs, and even the proction area or have been separated from the circulation areas of logistics costs, we can not separate true calculated and reflected.
Whether the enterprise logistics or logistics enterprises, the logistics of its own to optimize the allocation of resources, and how to implement the management and decision-making, with a view to using the least possible cost and to maximize the benefits they are facing one of the most important issues. Logistics be seen as a manufacturing enterprise is the last best hope to rece costs and improve efficiency levels.
Total cost of logistics enterprises
The logistics costs can be classified managers to provide more decision-making on the details of the impact, but the logistics enterprises in accordance with the functional activities to the different organizations, such as order processing, and transportation, and accounts of the majority of enterprises to adopt cost , logistics costs can not be shown separately, therefore, the logistics costs of the task is arous.
Business Logistics refers to the cost of procurement, sales, proction and logistics costs related activities combined. Logistics is the total cost of the logistics operation of the enterprise management an important indicator of how not to rece the level of services under the premise of recing the total cost of logistics enterprises is a business objective.
Transport costs: transportation costs refers to the raw materials and finished procts in all transport costs caused by the activities, including direct transport costs and management costs. To rece the total cost of logistics need to strictly control the expenditure in the transport, the transport of strengthening economic accounting.
Inventory holding costs: Generally speaking, the stock can be accounted for manufacturers of more than 20% of assets. Inventory holding costs of some fuzzy concept of distinction, it is difficult to determine, therefore, present many companies only to the current bank interest rate multiplied by the value of inventory with a number of other costs, as inventory holding costs. In fact, inventory holding costs, including the amount of funds used inventory costs, inventory costs, inventory costs and the risk of price adjustment losses.
Warehousing costs: Most warehousing costs do not change with the change in inventory levels, but with the number of storage locations and variable. Warehouse storage costs include rent, storage depreciation, equipment depreciation, cost of loading and unloading of goods packaging materials costs and management fees.
Volume Cost: Volume costs include proction preparation costs, material handling costs, and accelerate plans for operating costs and loss of proctivity because of changing procts, such as lead.
Out losses: out because it is not cost refers to meet customer orders or demand caused by the sale of loss of profits.
Order processing and information costs: Order processing is under orders from customers start to the customer's receipt of the goods so far this process all receipts processing, order processing and related activities of the cost of order processing costs. IT costs and logistics management refers to the operation of the cost of IT. Including software depreciation, maintenance, and management costs.
Procurement costs: that the procurement cost components associated with the procurement of raw materials logistics costs. Including the cost of purchase orders, procurement planning for the management of costs, procurement management, and so on.
Other management costs: Other costs include management and logistics management and operation of relevant personnel management fees.
Single logistics activities will inevitably lead to lower costs of the rest of the cost increase, handled properly, it could even lead to the increase in the total cost. The total cost of logistics for integrated logistics management is the key to use of the total cost analysis can be effective management and real sense of the lower cost.
Logistics is the total cost of operation of the logistics business management major indicators, but the total cost of logistics itself and does not reflect the quality of logistics enterprises. The total cost of logistics through statistical analysis, so that enterprises can understand from the perspective of overall situation of their own logistics operation status quo, clearly present the key bottlenecks, as well as the breakthrough point, to propose solutions approach to improve the business performance of the overall operation.
Logistics Cost Management and Control
Business is an important goal for the smallest investment income for the largest. And the realization of this goal is the best way of managing the cost, logistics cost control is to limit the cost budget, the actual cost will limit with the target cost comparison, the difference between correct and improve the economic benefits of logistics activities.
Generally cost of the logistics can be controlled proctivity standards, standard cost and budget performance test methods such as logistics. Strategic Cost Management is a comprehensive and feasibility of combining the management of technology, so that enterprises in the proct planning and design stage will be to create concern that the cost of procts, strategic cost management is the most crucial factor target cost.
Operating cost base (Activity-Based Costing, or ABC) is a strategic cost management, operating cost method from the baseline and RSKaplan R. Cooper in the 20th century to the late 1980s, the so-called ABC method, in accordance with the Operating How many of the consumption of resources allocated to the cost of operations, in accordance with the proct to the number of operations to the cost-sharing procts. ABC method can be improved by optimizing operating chain, rece operating consumption, improve quality of operations, and throughout the operating life cycle of strategic cost management.
To benchmark the cost method is not only the cost of a more advanced method of calculating operating costs through strategic cost management for enterprise management, logistics for the implementation of process reengineering, performance evaluation to provide cost information, as well as enterprises to further improve cost control and strategic planning decision-making and a more favorable basis and standards.
Based on the analysis of enterprise logistics costs, rece logistics costs of basic channels as follows:
Through efficiency of the distribution companies to rece logistics costs of the distribution of efficiency, rece the number of transport, improving loading rate and reasonable arrangement with plans to choose the best means of transportation, thereby recing distribution costs.
Logistics Outsourcing of logistics enterprises rece costs, lower cost of the investment companies to outsource logistics to specialized third-party logistics companies, can shorten the transit time of goods and rece the cost of goods turnover and losses. Qualified enterprises can use third-party logistics companies直供on line to achieve zero inventory, and rece costs.
With the modernization of information management systems to control and rece logistics cost management in the traditional manual mode, the corporate cost control by many factors, not often can not be realized all aspects of the optimal control. On the one hand, enterprises will adopt various information systems logistics operations or business can accurately handle, expeditious conct of the other through the information system of data collection, forecasting analysis, logistics costs can be controlled the possibility.
Strengthen the management of enterprise workers awareness of the cost of the work to rece costs from the expansion of the logistics management of the various departments and enterprises, and proct development, proction and sale of the entire life cycle, logistics cost management, and enable employees with long-term development "strategy Cost consciousness. "
On the whole process of realization of the commodities, supply chain management to the proction enterprises, third-party logistics enterprises, and sales enterprise, consumer composed of the whole supply chain and systematized, and achieve logistics integration, the entire supply chain maximum benefits, thereby effectively recing the cost of logistics enterprises.
I am afraid I Fucai, only to find a thesis! Very sorry!
Ⅲ 關於盈利能力分析的英文文獻（這幾年的）！（最好期刊，其次書籍）
盈利能力分析的英文文獻（ 本科論文 題目有沒有定 有原創
Ⅳ 急求國外有關公司盈利能力分析的書籍資料，要原文是英文的，不要翻譯的
關於公司盈利能力分析的書籍很少，特別是你要英文的基本不可求
Ⅳ 有關物流的英文著作
Korchina Logistics Group is a young and reliable Logistic Provider. Since established in 1994, Korchina has grown up very actively. Currently Korchina has 25 Logistics Branches over the worlds, 3 Airlines GSA offices and 4 subsidiary companies in field of Trading, Insurance Brokerage, Newspaper Publishing and E-Goods Maintenance Service. Also more than 500 Korchina staff is ready to serve you at anytime & anywhere.
Korchina Group』s Service Sprit is displayed in our Mott – We want to be your Logistics Solution. Korchina』s Logistics Consulting Team always provides you with Tailor-Made Service and optimum cost. We believe that our effort will become your satisfaction.
Korchina Group History
Korchina Group has very dynamic history. We started logistic business in 1994 under the name of Korchina Freight Limited.
Since 1996 Korchina has been appointed as an cargo handling agent of Global enterprise such as Samsung Electronics, LG Electronics, KEC, Microchips, Fujitsu etc. At this moment we are working for over 2,000 large & medium size enterprises.
In 1997 Korchina has lunched Third Party Logistics with its Hong Kong Logistics. Hub. Currently we are operating 4 Distribution Centers in Hong Kong, Singapore Shenzhen and Shanghai.
Also in 1997 Korchina set up its first branch in Singapore, and then in 1998 we opened three China branches in Shanghai, Qing and Shenzhen. In order to organize great Asian Network, Korchina expedited to set up overseas branches. So Guangzhou branch opened in 1999, and Taiwan & Thailand branches in 2000.
In 1998 Korchina Group needed to cooperate with other logistics companies in Europe and USA and Korchina affiliated World Cargo Alliance which is Independent Forwarders』 Association. Also in 2001 Korchina has been registered as 「IATA Approved Cargo Agent」. This means that our operation facility and manpower are matching with global standard.
Starting from 1999, Korchina has been elected as one of key support agent to Korean Air, and we have maintained 「Top Ten Agent Award」 for the last 7 years. At present Korchina Group is supporting over 20 international airlines including Korean Air, Cathy Pacific, Polar Air, United Air, Air China and China Airlines and so on.
With start of 2nd Millennium, Korchina Group took up establishment of much more overseas offices. So that Korchina opened Tianjin, Dalian and Xiamen branches in 2001, and Beijing, Ningbo, Yantai and Dongguan in 2003. Furthermore, we set up more Asian offices in Japan, Malaysia, Yantai branches in 2004, and Korchina Group explored USA, Cambodia, Suzhou branches in 2005.
At present of year 2006, Korchina Group has totally 14 branches in China, and 11 branches in Hong Kong, Singapore, Taiwan, Malaysia, Thailand, Cambodia, Japan and United States. Therefore, Korchina is acting as one of the leading forwarder in this region.
Service Scope of Korchina Logistics
Korchina has tried to provide total services to our respectable clients, and we are still expanding our service coverage. At present, Korchina handles all of logistics requirement, and your logistics dream will be converted into a real world. Our advanced service scope are ;-
Logistics Consulting
Airfreight & Sea Freight Forwarding
Airline General Sales Agency
Air & Sea Cargo Consolidation
Warehouse Management & Inventory Control
Domestic & Worldwide Distribution
Container Drayage & Cross-Border Trucking
Cargo Insurance Agency
Customs Brokerage
Worldwide Courier Service
Korchina』s Unique Logistics Solution
Korchina』s Logistics Solution can be represented in three key words that are Tailor-Made Service, IT-Logistics and One Contact Solution.
Tailor Made Service is that the customer』s demand turns into a real world of logistics flow. In order to design the Tailor Made Service, first of all, Korchina』s logistics consulting team studies proction environment such as your manufacturing processing, proct nature and proction schele. And then we review your supply chain of proction material, delivery schele, import & export cargo flow and your logistics requirement. When we successfully check all of proction environment & logistics environment, then we can suggest Your Logistics Solution, that is Tailor-Made Service for only your company.
IT-logistics is to exchange Shipping Information through internet world. Currently Korchina Group has completed our own IT Platform including Internet Booking, Cargo Tracing, Web-based Inventory Control and Electronic Document System. Through Korchina IT Platform, you can monitor actual flow of your shipment whenever you want, wherever you are. If you assign Korchina to handle your property, you can be comfortable because our Cyber office is next to your desk.
One Contact Solution is to give you Easy Access to Korchina Network and Comprehensive Liability. Our One Contact Solution consists of One Network, One Payment Channel and One Responsible Party. Whenever or wherever you touch any Korchina Station or Global Customer Service Center, your shipping request will be in process smoothly. Our global networks will move your shipment safely and accurately, from origin to destination, under only one name of Korchina Logistics. This is the first step of One Contact Solution.
Also Korchina is willing to be a Representative for One Payment Channel and One Responsible Party. On behalf of you, we will manage your multiple logistics partners, according to your instruction. You can appoint Korchina Group as One Payment Channel of all logistics expense. Furthermore, Korchina will act as One Responsible Party of your logistic accidents and cargo claim. When cargo claim or unexpected shipping error happen, Korchina Insurance & legal service team will quickly take action to prevent your property. This is the perfect aspect of One Contact Solution.
Korchina Worldwide Network
Korchina Logistics Group has expanded its worldwide network to maximize the customer』s benefit. At present Korchina has 25 Logistics Branches over the worlds, 3 Airlines GSA offices in Hong Kong, Korea and Cambodia. Korchina Head Office is located in Hong Kong, and Head Office provides our branches with diverse supporting in Management, Financing, Accounting, IT Innovation and Cargo Claim & Legal Advice.
In Hong Kong and China territory, Korchina Group has been running 5 Regional Offices with 13 branches, that is, Bejing, Tianjin and Dailin belong to North China Regional Office. Qingao and Yantai belong to Shangdong Regional Office. Shanghai, Ningbo and Suzhou belong to East China Regional Office. Guangzhou and Xiamen belong to South China. And then Hong Kong, Shenzhen, Dongguan belongs to Greater Hong Kong Regional Office.
In South West Asia, Korchina Group manages its own branch in Singapore, Thailand, Vietnam, Malaysia, Cambodia. For the future 5 years, we will invest more fund and resource in this area. So this region will be Korchina Group』s next growth momentum, in link with Vietnam and India.
In North East Asia, Korchina has branches in Taiwan, Japan and Korea. These countries are well instrialized with Electronics business, and the 3 branches are strategically very important to develop IT related cargo market. Especially our Korea office explores General Sales Agency business for online & offline air carriers.
In United Stats, Korchina Group also expands its network. After opening Los Angel office in 2005, we are eager to increase Trans-pacific cargo from eastbound. We believe that Korchina will secure a new growth engine in this largest cargo market.
Korchina』s Today
Let』s take a look of Korchina』s current location.
We have 26 Korchina Logistics Global Branches, working in Freight Forwarding.
3 GCA Branches, acting as Airline』s General Service Agent.
And we have 4 subsidiary companies like
Korchina Insurance Agency, selling all Property Insurance Procts.
Korchina TNC, providing Offshore Company Management & Trading.
Korchina Digital Clinic Ltd, Providing Home Appliance Repair Service.
Wednesday Journal, which is a local Weekly Newspaper.
As per business result of year 2005/2006, Korchina Group generated USD90 Million of Annual Sales Turnover and USD3.5Million of Net Profit.
Also we are proud of Korchina』s Working Culture. 「Creative Mind & Innovation」, Korchina Group encourages all company members to have Creative Mind. It makes us review Trouble Shooting from different point of view. Further more, Innovation Concept requests us to change existing work procere toward better efficiency & higher proction. Korchina』s dream is to deliver 「the best working formula」 to you. And Korchina Logistics Group is always aiming Your Satisfaction.
Thank you.
Ⅵ 急需一篇關於倉儲系統設計的英文文獻，要有詳細的作者，最好有參考譯文
為什麼非要英文的，這種軟體現在能做的估計快滿大街了吧
Ⅶ 急求一篇關於成本管理的中英文對照文獻！！！！！
您好：
在企業經營活動中，物流是滲透到各項經營活動之中的活動。物流成本就是用金額評價物流活動的實際情況。現代物流成本是指從原材料供應開始一直囊括到將商品送達到消費者手上所發生的全部物流費用。由於物流成本沒有被列入企業的財務會計制度，製造企業習慣將物流費用計入產品成本，商業企業則把物流費用與商品流通費用混在一起。因此，無論是製造企業還是商業企業，不僅難以按照物流成本的內涵完整地計算出物流成本，而且連已經被生產領域或流通領域分割開來的物流成本，也不能單獨真實地計算並反映出來。
無論是企業物流還是物流企業，如何對自身物流資源進行優化配置，如何實施管理和決策，以期用最小的成本帶來最大的效益，都是它們所面臨的最重要問題之一。物流被看作是製造企業最後的也是最有希望降低成本、提高效益的環節。
企業物流總成本
對物流成本進行分類可以向管理者提供更多對決策產生影響的細節問題，但企業的物流活動是按照功能的不同來組織進行的，如訂單處理、運輸等，而且大多數企業採用帳戶劃分成本，物流成本無法單獨列示，因此，劃分物流成本任務艱巨。
企業物流成本是指企業進行采購、銷售、生產等與物流相關活動的成本總和。物流總成本是企業管理物流運作的重要指標，如何在不降低服務水平的前提下，降低物流總成本是企業的一項經營目標。
運輸成本：運輸成本是指企業對原材料在製品以及成品的所有運輸活動所造成的費用，包括直接運輸費用和管理費用。為降低物流總成本需要嚴格控制在運輸方面的開支，加強對運輸的經濟核算。
存貨持有成本：一般來說，存貨可以佔到製造商資產的20%以上。存貨持有成本有些概念區分模糊，難以確定，所以，目前許多公司只是以當前的銀行利率乘以存貨價值再加上其它一些費用，作為存貨持有成本。實際上，存貨持有成本包括存貨資金佔用成本、存貨服務成本、存貨風險成本和調價損失等。
倉儲成本：大多數倉儲成本不隨存貨水平變動而變動，而是隨存儲地點的多少而變。倉儲成本包括倉庫租金、倉庫折舊、設備折舊、裝卸費用、貨物包裝材料費用和管理費等。
批量成本：批量成本包括生產准備成本、物料搬運成本、計劃安排和加速作業成本以及因轉產導致生產能力喪失等。
缺貨損失：缺貨成本是指由於不能滿足客戶訂單或需求所造成的銷售利潤損失。
訂單處理及信息成本：訂單處理是指從客戶下訂單開始到客戶收到貨物為止，這一過程中所有單據處理活動，與訂單處理相關活動的費用屬於訂單處理費用。IT成本指與物流管理運作有關的IT方面的成本。包括軟體折舊、系統維護及管理費用等。
采購成本：采購成本指與采購原材料部件相關的物流費用。包括采購訂單費用、采購計劃制訂人員的管理費用、采購人員管理費用等。
其它管理費用：其它管理費用包括與物流管理及運作相關人員的管理費用。
單項物流活動成本降低必將導致其它部分成本增加，處理不當，甚至有可能導致總成本的上升。物流總成本分析是進行一體化物流管理的關鍵，運用總成本分析法可以有效管理和實現真正意義上的降低成本。
物流總成本是企業管理物流運作的主要指標，但物流總成本本身並不能反映企業的物流運作好壞。通過物流總成本的統計分析，使企業可以從全局的角度了解自身的物流運作現狀，明確目前關鍵的瓶頸問題以及突破口，提出解決的方法，以提高企業整體的運作績效。
物流成本管理與控制
企業經營的一個重要目標是以最小的投入換取最大的收益。而實現這一目標的最好途徑是成本管理，物流成本的控制是對成本限額進行預算，將實際成本與目標成本限額加以比較，糾正存在的差異，提高物流活動的經濟效益。
一般地對物流成本加以控制可採用生產率標准、標准成本和預算檢驗物流績效等方法。戰略成本管理是一種全面性與可行性相結合的管理技術，使企業在產品企劃與設計階段就關注到將要製造的產品成本是多少，戰略成本管理最關鍵的因素是目標成本。
作業基準成本法（Activity-Based Costing，簡稱ABC法）就是一種戰略成本管理方法，作業基準成本法由R.Cooper與R.S.Kaplan在20世紀80年代末提出，所謂ABC法，是按照各項作業消耗資源的多少把成本費用分攤到作業，再按照各產品發生的作業多少把成本分攤到產品。利用ABC法可以改進優化作業鏈，減少作業消耗，提高作業質量，並在整個作業生命周期內進行戰略成本管理。
作業基準成本法不但是一種較為先進的成本計算方法，通過作業成本管理對企業戰略成本進行管理，為物流實施流程再造、業績評價等提供成本信息，也為企業進一步改進成本控制和戰略性規劃與決策提供了更為有利的依據和標准。
通過對企業物流成本的分析，降低物流成本的基本途徑有以下幾種：
通過效率化的配送來降低物流成本企業實現效率化的配送，減少運輸次數，提高裝載率及合理安排配車計劃，選擇最佳的運送手段，從而降低配送成本。
利用物流外包降低企業物流成本，降低投資成本企業把物流外包給專業化的第三方物流公司，可以縮短商品在途時間，減少商品周轉過程的費用和損失。有條件的企業可以採用第三方物流公司直供上線，實現零庫存，降低成本。
藉助現代化的信息管理系統控制和降低物流成本在傳統的手工管理模式下，企業的成本控制受諸多因素的影響，往往不易也不可能實現各個環節的最優控制。企業採用信息系統一方面可使各種物流作業或業務處理能准確，迅速的進行；另一方面通過信息系統的數據匯總，進行預測分析，可控制物流成本發生的可能性。
加強企業職工的成本管理意識把降低成本的工作從物流管理部門擴展到企業的各個部門，並從產品開發、生產、銷售全生命周期中，進行物流成本管理，使企業員工具有長期發展的「戰略性成本意識」。
對商品流通的全過程實現供應鏈管理使由生產企業、第三方物流企業、銷售企業、消費者組成的供應鏈的整體化和系統化，實現物流一體化，使整個供應鏈利益最大化，從而有效降低企業物流成本。
恕我不才,只能找到一篇論文了!深感歉意!
Hello:
In the business activities of enterprises, the logistics is infiltrated into various business activities of the activities. Logistics cost is to use the amount of the logistics activities of the evaluation of the actual situation. Modern logistics cost refers to the supply of raw materials from the beginning has been to include delivery of goods will reach consumers in the hands of all logistics costs. The logistics cost was not included in the financial accounting system, manufacturers will be used to charge the cost of logistics proct cost and commercial enterprises put the cost of the commodity distribution and logistics costs mixed. Therefore, whether it is manufacturing enterprises or commercial enterprises, in accordance with not only difficult to complete the connotation of logistics costs to calculate logistics costs, and even the proction area or have been separated from the circulation areas of logistics costs, we can not separate true calculated and reflected.
Whether the enterprise logistics or logistics enterprises, the logistics of its own to optimize the allocation of resources, and how to implement the management and decision-making, with a view to using the least possible cost and to maximize the benefits they are facing one of the most important issues. Logistics be seen as a manufacturing enterprise is the last best hope to rece costs and improve efficiency levels.
Total cost of logistics enterprises
The logistics costs can be classified managers to provide more decision-making on the details of the impact, but the logistics enterprises in accordance with the functional activities to the different organizations, such as order processing, and transportation, and accounts of the majority of enterprises to adopt cost , logistics costs can not be shown separately, therefore, the logistics costs of the task is arous.
Business Logistics refers to the cost of procurement, sales, proction and logistics costs related activities combined. Logistics is the total cost of the logistics operation of the enterprise management an important indicator of how not to rece the level of services under the premise of recing the total cost of logistics enterprises is a business objective.
Transport costs: transportation costs refers to the raw materials and finished procts in all transport costs caused by the activities, including direct transport costs and management costs. To rece the total cost of logistics need to strictly control the expenditure in the transport, the transport of strengthening economic accounting.
Inventory holding costs: Generally speaking, the stock can be accounted for manufacturers of more than 20% of assets. Inventory holding costs of some fuzzy concept of distinction, it is difficult to determine, therefore, present many companies only to the current bank interest rate multiplied by the value of inventory with a number of other costs, as inventory holding costs. In fact, inventory holding costs, including the amount of funds used inventory costs, inventory costs, inventory costs and the risk of price adjustment losses.
Warehousing costs: Most warehousing costs do not change with the change in inventory levels, but with the number of storage locations and variable. Warehouse storage costs include rent, storage depreciation, equipment depreciation, cost of loading and unloading of goods packaging materials costs and management fees.
Volume Cost: Volume costs include proction preparation costs, material handling costs, and accelerate plans for operating costs and loss of proctivity because of changing procts, such as lead.
Out losses: out because it is not cost refers to meet customer orders or demand caused by the sale of loss of profits.
Order processing and information costs: Order processing is under orders from customers start to the customer's receipt of the goods so far this process all receipts processing, order processing and related activities of the cost of order processing costs. IT costs and logistics management refers to the operation of the cost of IT. Including software depreciation, maintenance, and management costs.
Procurement costs: that the procurement cost components associated with the procurement of raw materials logistics costs. Including the cost of purchase orders, procurement planning for the management of costs, procurement management, and so on.
Other management costs: Other costs include management and logistics management and operation of relevant personnel management fees.
Single logistics activities will inevitably lead to lower costs of the rest of the cost increase, handled properly, it could even lead to the increase in the total cost. The total cost of logistics for integrated logistics management is the key to use of the total cost analysis can be effective management and real sense of the lower cost.
Logistics is the total cost of operation of the logistics business management major indicators, but the total cost of logistics itself and does not reflect the quality of logistics enterprises. The total cost of logistics through statistical analysis, so that enterprises can understand from the perspective of overall situation of their own logistics operation status quo, clearly present the key bottlenecks, as well as the breakthrough point, to propose solutions approach to improve the business performance of the overall operation.
Logistics Cost Management and Control
Business is an important goal for the smallest investment income for the largest. And the realization of this goal is the best way of managing the cost, logistics cost control is to limit the cost budget, the actual cost will limit with the target cost comparison, the difference between correct and improve the economic benefits of logistics activities.
Generally cost of the logistics can be controlled proctivity standards, standard cost and budget performance test methods such as logistics. Strategic Cost Management is a comprehensive and feasibility of combining the management of technology, so that enterprises in the proct planning and design stage will be to create concern that the cost of procts, strategic cost management is the most crucial factor target cost.
Operating cost base (Activity-Based Costing, or ABC) is a strategic cost management, operating cost method from the baseline and RSKaplan R. Cooper in the 20th century to the late 1980s, the so-called ABC method, in accordance with the Operating How many of the consumption of resources allocated to the cost of operations, in accordance with the proct to the number of operations to the cost-sharing procts. ABC method can be improved by optimizing operating chain, rece operating consumption, improve quality of operations, and throughout the operating life cycle of strategic cost management.
To benchmark the cost method is not only the cost of a more advanced method of calculating operating costs through strategic cost management for enterprise management, logistics for the implementation of process reengineering, performance evaluation to provide cost information, as well as enterprises to further improve cost control and strategic planning decision-making and a more favorable basis and standards.
Based on the analysis of enterprise logistics costs, rece logistics costs of basic channels as follows:
Through efficiency of the distribution companies to rece logistics costs of the distribution of efficiency, rece the number of transport, improving loading rate and reasonable arrangement with plans to choose the best means of transportation, thereby recing distribution costs.
Logistics Outsourcing of logistics enterprises rece costs, lower cost of the investment companies to outsource logistics to specialized third-party logistics companies, can shorten the transit time of goods and rece the cost of goods turnover and losses. Qualified enterprises can use third-party logistics companies直供on line to achieve zero inventory, and rece costs.
With the modernization of information management systems to control and rece logistics cost management in the traditional manual mode, the corporate cost control by many factors, not often can not be realized all aspects of the optimal control. On the one hand, enterprises will adopt various information systems logistics operations or business can accurately handle, expeditious conct of the other through the information system of data collection, forecasting analysis, logistics costs can be controlled the possibility.
Strengthen the management of enterprise workers awareness of the cost of the work to rece costs from the expansion of the logistics management of the various departments and enterprises, and proct development, proction and sale of the entire life cycle, logistics cost management, and enable employees with long-term development "strategy Cost consciousness. "
On the whole process of realization of the commodities, supply chain management to the proction enterprises, third-party logistics enterprises, and sales enterprise, consumer composed of the whole supply chain and systematized, and achieve logistics integration, the entire supply chain maximum benefits, thereby effectively recing the cost of logistics enterprises.
I am afraid I Fucai, only to find a thesis! Very sorry!
Ⅷ 求英文書籍，有關於質量管理中的成本控制，滿意的話給50分加分
Okay, hope this is what you want:
http://books.google.ca/books?id=EG9PN5EugBkC&printsec=frontcover&dq=budget+control&hl=en&ei=eyJnTZiWC47SsAOj7M2mBA&sa=X&oi=book_result&ct=result&resnum=6&ved=0CFAQ6AEwBQ#v=onepage&q&f=false
Cost- Benefit Analysis
一個老版本的下載： http://uploading.com/files/cd523b1a/9780511521942.rar/
這里還有很多其它經濟管理類，自己參考： http://ebookee.org/business.html
Ⅸ 英語高手進啊 關於與成本管理有關的英文文獻
這里有啊，有作者和文獻名
http://books.google.com.sg/books?hl=en&id=MXj8LqbzjLMC&dq=cost+management&printsec=frontcover&source=web&ots=398Mag6nfg&sig=LUVPIvBE3-1907JirZH8K9q5E_8&sa=X&oi=book_result&resnum=2&ct=result
http://books.google.com.sg/books?hl=en&id=affD1a1OlqUC&dq=cost+management&printsec=frontcover&source=web&ots=QJdeOBKR7e&sig=t0vOXf_zwTr6eFVoaky0gGgWY9s&sa=X&oi=book_result&resnum=9&ct=result