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经济与管理学院 毕 业 论 文 外 文 文 献 翻 译 译文题目： 现代物流业成本控制研究 学生姓名： 张晓飞 专 业： 工商管理 指导教师： 陈 芳 2011年 10月15日 物流与企业的收益 阿德里亚娜 摘要：文章介绍了物流和企业收益之间的联系。物流是一组集活动开发前和生产的过程，包括对消费者的成品实物分配之前和期间的活动。营销需要，是实现整个物流的有效需求。成本用来衡量物流系统的效率。显然，在降低物流成本的最的决定是：最高的地方尽量减少开支，比如，运输，储存和存储。但并不总是经济的判断，需要我们以获得最高的效果。物流成本也想妥协（运输成本较高，规模较小的成本，存和储存）。如果仅仅是一个对所有这些物流活动的负责人，可以很容易地采取适当的决定。由于每一个组件的活动涉及的成本，减少所有这些，并增加企业的收益有一个详细的分析，因为他们的减少，其他的增加。例如，减少运输成本，增加储存场所的数量，将确定的存储启动实现成本的增加。 ：Adriana SCRIOSTEANU, Liviu CRACIUN, LOGISTICS AND ENTERPRISE’S YIELD, University of Craiova LOGISTICS AND ENTERPRISE’S YIELD Adriana SCRIO?TEANU, Associate Professor PhD Liviu CR?CIUN, Associate Professor PhD University of Craiova Abstract：This paper presents the connection between logistics and the enterprise’s yield. Logistics is a set of activities developed before and during production process, including the physical distribution’s activities of the finished products towards the consumers. The marketing’s target is to serve the clients as well as or even better the competition does and, at the same time, get profit. The effective demand required by marketing is realized throughout logistics. The logistics system’s activities are costs generators and they are retrieved in the total cost of the finished product. Detecting the connections between the way of accomplishing a creative activity of value and the cost or the performance of another activity, logistics gives an nfluence to the enterprise’s yield. The work sheet analyses the factors by which logistics is acting on the enterprise’s yield: the logistics’ activities costs, the serving clients’ level, the logistics’ activities correlation inside and outside the enterprise. Key Words :logistics, clients services, competitive advantage, enterprise’s yield The cost is the key indicator used to measure the logistics system’s efficiency. Apparently the most frequent decisions in reducing the logistics costs are those of the minimization of expenses that occupy the highest place, such as: trans