专业英语物流与应链管理 6.ppt

Chapter 3 Measuring Logistics Cost and Performance This chapter Explain the rationale behind Total Cost Analysis, a systematic logistics-oriented cost accounting system and the principle requirements for an effective logistics costing system. 指出总成本分析的基本原理，以物流为导向的系统的成本核算体系及其合理运作应具备的条件。 This chapter Outlines the many ways in which logistics management can impact on overall return on investment and ultimately, shareholder value. 简述物流管理如何影响投资总回报及最终影响股东价值。 Emphasize the importance of customer profitability analysis based upon an understanding of the ‘cost-to-serve’. 强调基于对“服务成本”的认知而进行客户收益分析的重要性。 T