有关仓储成本的英文书籍
Ⅰ 急求，近五年的成本控制参考文献15个左右，要求有一个英文
这个简单啊，你去知网检索一下，用“成本控制”作为关键词，然后筛选跟你要研究的课回题或者领域相关的文献答，随便下载一篇，然后在文献里面再去找他引用的文献，一般是很容易找到英文的二级文献的。
如果知网没有账号，下载不了，网络文库也有很多的。
Ⅱ 物流成本管理相关的中英文对照文章，3000-5000字左右
您好：
在企业经营活动中，物流是渗透到各项经营活动之中的活动。物流成本就是用金额评价物流活动的实际情况。现代物流成本是指从原材料供应开始一直囊括到将商品送达到消费者手上所发生的全部物流费用。由于物流成本没有被列入企业的财务会计制度，制造企业习惯将物流费用计入产品成本，商业企业则把物流费用与商品流通费用混在一起。因此，无论是制造企业还是商业企业，不仅难以按照物流成本的内涵完整地计算出物流成本，而且连已经被生产领域或流通领域分割开来的物流成本，也不能单独真实地计算并反映出来。
无论是企业物流还是物流企业，如何对自身物流资源进行优化配置，如何实施管理和决策，以期用最小的成本带来最大的效益，都是它们所面临的最重要问题之一。物流被看作是制造企业最后的也是最有希望降低成本、提高效益的环节。
企业物流总成本
对物流成本进行分类可以向管理者提供更多对决策产生影响的细节问题，但企业的物流活动是按照功能的不同来组织进行的，如订单处理、运输等，而且大多数企业采用帐户划分成本，物流成本无法单独列示，因此，划分物流成本任务艰巨。
企业物流成本是指企业进行采购、销售、生产等与物流相关活动的成本总和。物流总成本是企业管理物流运作的重要指标，如何在不降低服务水平的前提下，降低物流总成本是企业的一项经营目标。
运输成本：运输成本是指企业对原材料在制品以及成品的所有运输活动所造成的费用，包括直接运输费用和管理费用。为降低物流总成本需要严格控制在运输方面的开支，加强对运输的经济核算。
存货持有成本：一般来说，存货可以占到制造商资产的20%以上。存货持有成本有些概念区分模糊，难以确定，所以，目前许多公司只是以当前的银行利率乘以存货价值再加上其它一些费用，作为存货持有成本。实际上，存货持有成本包括存货资金占用成本、存货服务成本、存货风险成本和调价损失等。
仓储成本：大多数仓储成本不随存货水平变动而变动，而是随存储地点的多少而变。仓储成本包括仓库租金、仓库折旧、设备折旧、装卸费用、货物包装材料费用和管理费等。
批量成本：批量成本包括生产准备成本、物料搬运成本、计划安排和加速作业成本以及因转产导致生产能力丧失等。
缺货损失：缺货成本是指由于不能满足客户订单或需求所造成的销售利润损失。
订单处理及信息成本：订单处理是指从客户下订单开始到客户收到货物为止，这一过程中所有单据处理活动，与订单处理相关活动的费用属于订单处理费用。IT成本指与物流管理运作有关的IT方面的成本。包括软件折旧、系统维护及管理费用等。
采购成本：采购成本指与采购原材料部件相关的物流费用。包括采购订单费用、采购计划制订人员的管理费用、采购人员管理费用等。
其它管理费用：其它管理费用包括与物流管理及运作相关人员的管理费用。
单项物流活动成本降低必将导致其它部分成本增加，处理不当，甚至有可能导致总成本的上升。物流总成本分析是进行一体化物流管理的关键，运用总成本分析法可以有效管理和实现真正意义上的降低成本。
物流总成本是企业管理物流运作的主要指标，但物流总成本本身并不能反映企业的物流运作好坏。通过物流总成本的统计分析，使企业可以从全局的角度了解自身的物流运作现状，明确目前关键的瓶颈问题以及突破口，提出解决的方法，以提高企业整体的运作绩效。
物流成本管理与控制
企业经营的一个重要目标是以最小的投入换取最大的收益。而实现这一目标的最好途径是成本管理，物流成本的控制是对成本限额进行预算，将实际成本与目标成本限额加以比较，纠正存在的差异，提高物流活动的经济效益。
一般地对物流成本加以控制可采用生产率标准、标准成本和预算检验物流绩效等方法。战略成本管理是一种全面性与可行性相结合的管理技术，使企业在产品企划与设计阶段就关注到将要制造的产品成本是多少，战略成本管理最关键的因素是目标成本。
作业基准成本法（Activity-Based Costing，简称ABC法）就是一种战略成本管理方法，作业基准成本法由R.Cooper与R.S.Kaplan在20世纪80年代末提出，所谓ABC法，是按照各项作业消耗资源的多少把成本费用分摊到作业，再按照各产品发生的作业多少把成本分摊到产品。利用ABC法可以改进优化作业链，减少作业消耗，提高作业质量，并在整个作业生命周期内进行战略成本管理。
作业基准成本法不但是一种较为先进的成本计算方法，通过作业成本管理对企业战略成本进行管理，为物流实施流程再造、业绩评价等提供成本信息，也为企业进一步改进成本控制和战略性规划与决策提供了更为有利的依据和标准。
通过对企业物流成本的分析，降低物流成本的基本途径有以下几种：
通过效率化的配送来降低物流成本企业实现效率化的配送，减少运输次数，提高装载率及合理安排配车计划，选择最佳的运送手段，从而降低配送成本。
利用物流外包降低企业物流成本，降低投资成本企业把物流外包给专业化的第三方物流公司，可以缩短商品在途时间，减少商品周转过程的费用和损失。有条件的企业可以采用第三方物流公司直供上线，实现零库存，降低成本。
借助现代化的信息管理系统控制和降低物流成本在传统的手工管理模式下，企业的成本控制受诸多因素的影响，往往不易也不可能实现各个环节的最优控制。企业采用信息系统一方面可使各种物流作业或业务处理能准确，迅速的进行；另一方面通过信息系统的数据汇总，进行预测分析，可控制物流成本发生的可能性。
加强企业职工的成本管理意识把降低成本的工作从物流管理部门扩展到企业的各个部门，并从产品开发、生产、销售全生命周期中，进行物流成本管理，使企业员工具有长期发展的“战略性成本意识”。
对商品流通的全过程实现供应链管理使由生产企业、第三方物流企业、销售企业、消费者组成的供应链的整体化和系统化，实现物流一体化，使整个供应链利益最大化，从而有效降低企业物流成本。
恕我不才,只能找到一篇论文了!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 关于盈利能力分析的英文文献（这几年的）！（最好期刊，其次书籍）
盈利能力分析的英文文献（ 本科论文 题目有没有定 有原创
Ⅳ 急求国外有关公司盈利能力分析的书籍资料，要原文是英文的，不要翻译的
关于公司盈利能力分析的书籍很少，特别是你要英文的基本不可求
Ⅳ 有关物流的英文著作
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 急需一篇关于仓储系统设计的英文文献，要有详细的作者，最好有参考译文
为什么非要英文的，这种软件现在能做的估计快满大街了吧
Ⅶ 急求一篇关于成本管理的中英文对照文献！！！！！
您好：
在企业经营活动中，物流是渗透到各项经营活动之中的活动。物流成本就是用金额评价物流活动的实际情况。现代物流成本是指从原材料供应开始一直囊括到将商品送达到消费者手上所发生的全部物流费用。由于物流成本没有被列入企业的财务会计制度，制造企业习惯将物流费用计入产品成本，商业企业则把物流费用与商品流通费用混在一起。因此，无论是制造企业还是商业企业，不仅难以按照物流成本的内涵完整地计算出物流成本，而且连已经被生产领域或流通领域分割开来的物流成本，也不能单独真实地计算并反映出来。
无论是企业物流还是物流企业，如何对自身物流资源进行优化配置，如何实施管理和决策，以期用最小的成本带来最大的效益，都是它们所面临的最重要问题之一。物流被看作是制造企业最后的也是最有希望降低成本、提高效益的环节。
企业物流总成本
对物流成本进行分类可以向管理者提供更多对决策产生影响的细节问题，但企业的物流活动是按照功能的不同来组织进行的，如订单处理、运输等，而且大多数企业采用帐户划分成本，物流成本无法单独列示，因此，划分物流成本任务艰巨。
企业物流成本是指企业进行采购、销售、生产等与物流相关活动的成本总和。物流总成本是企业管理物流运作的重要指标，如何在不降低服务水平的前提下，降低物流总成本是企业的一项经营目标。
运输成本：运输成本是指企业对原材料在制品以及成品的所有运输活动所造成的费用，包括直接运输费用和管理费用。为降低物流总成本需要严格控制在运输方面的开支，加强对运输的经济核算。
存货持有成本：一般来说，存货可以占到制造商资产的20%以上。存货持有成本有些概念区分模糊，难以确定，所以，目前许多公司只是以当前的银行利率乘以存货价值再加上其它一些费用，作为存货持有成本。实际上，存货持有成本包括存货资金占用成本、存货服务成本、存货风险成本和调价损失等。
仓储成本：大多数仓储成本不随存货水平变动而变动，而是随存储地点的多少而变。仓储成本包括仓库租金、仓库折旧、设备折旧、装卸费用、货物包装材料费用和管理费等。
批量成本：批量成本包括生产准备成本、物料搬运成本、计划安排和加速作业成本以及因转产导致生产能力丧失等。
缺货损失：缺货成本是指由于不能满足客户订单或需求所造成的销售利润损失。
订单处理及信息成本：订单处理是指从客户下订单开始到客户收到货物为止，这一过程中所有单据处理活动，与订单处理相关活动的费用属于订单处理费用。IT成本指与物流管理运作有关的IT方面的成本。包括软件折旧、系统维护及管理费用等。
采购成本：采购成本指与采购原材料部件相关的物流费用。包括采购订单费用、采购计划制订人员的管理费用、采购人员管理费用等。
其它管理费用：其它管理费用包括与物流管理及运作相关人员的管理费用。
单项物流活动成本降低必将导致其它部分成本增加，处理不当，甚至有可能导致总成本的上升。物流总成本分析是进行一体化物流管理的关键，运用总成本分析法可以有效管理和实现真正意义上的降低成本。
物流总成本是企业管理物流运作的主要指标，但物流总成本本身并不能反映企业的物流运作好坏。通过物流总成本的统计分析，使企业可以从全局的角度了解自身的物流运作现状，明确目前关键的瓶颈问题以及突破口，提出解决的方法，以提高企业整体的运作绩效。
物流成本管理与控制
企业经营的一个重要目标是以最小的投入换取最大的收益。而实现这一目标的最好途径是成本管理，物流成本的控制是对成本限额进行预算，将实际成本与目标成本限额加以比较，纠正存在的差异，提高物流活动的经济效益。
一般地对物流成本加以控制可采用生产率标准、标准成本和预算检验物流绩效等方法。战略成本管理是一种全面性与可行性相结合的管理技术，使企业在产品企划与设计阶段就关注到将要制造的产品成本是多少，战略成本管理最关键的因素是目标成本。
作业基准成本法（Activity-Based Costing，简称ABC法）就是一种战略成本管理方法，作业基准成本法由R.Cooper与R.S.Kaplan在20世纪80年代末提出，所谓ABC法，是按照各项作业消耗资源的多少把成本费用分摊到作业，再按照各产品发生的作业多少把成本分摊到产品。利用ABC法可以改进优化作业链，减少作业消耗，提高作业质量，并在整个作业生命周期内进行战略成本管理。
作业基准成本法不但是一种较为先进的成本计算方法，通过作业成本管理对企业战略成本进行管理，为物流实施流程再造、业绩评价等提供成本信息，也为企业进一步改进成本控制和战略性规划与决策提供了更为有利的依据和标准。
通过对企业物流成本的分析，降低物流成本的基本途径有以下几种：
通过效率化的配送来降低物流成本企业实现效率化的配送，减少运输次数，提高装载率及合理安排配车计划，选择最佳的运送手段，从而降低配送成本。
利用物流外包降低企业物流成本，降低投资成本企业把物流外包给专业化的第三方物流公司，可以缩短商品在途时间，减少商品周转过程的费用和损失。有条件的企业可以采用第三方物流公司直供上线，实现零库存，降低成本。
借助现代化的信息管理系统控制和降低物流成本在传统的手工管理模式下，企业的成本控制受诸多因素的影响，往往不易也不可能实现各个环节的最优控制。企业采用信息系统一方面可使各种物流作业或业务处理能准确，迅速的进行；另一方面通过信息系统的数据汇总，进行预测分析，可控制物流成本发生的可能性。
加强企业职工的成本管理意识把降低成本的工作从物流管理部门扩展到企业的各个部门，并从产品开发、生产、销售全生命周期中，进行物流成本管理，使企业员工具有长期发展的“战略性成本意识”。
对商品流通的全过程实现供应链管理使由生产企业、第三方物流企业、销售企业、消费者组成的供应链的整体化和系统化，实现物流一体化，使整个供应链利益最大化，从而有效降低企业物流成本。
恕我不才,只能找到一篇论文了!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 求英文书籍，有关于质量管理中的成本控制，满意的话给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
一个老版本的下载： http://uploading.com/files/cd523b1a/9780511521942.rar/
这里还有很多其它经济管理类，自己参考： http://ebookee.org/business.html
Ⅸ 英语高手进啊 关于与成本管理有关的英文文献
这里有啊，有作者和文献名
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