物流企业成本管理实施战略.docx

附录C外文原文Logistics enterprises to implement the strategic cost Management Writer： Dauben. J.W. Source： Oxford Economic Time ： September 2009.[Abstract] The basic idea of strategic cost management is a cost factor to the competitive position of the same company linked to seek the improvement of enterprise competitiveness and sustained reductions in the cost of the best path. In this paper, Chinas overall logistics costs are higher status, the use of strategic cost management theory, analysis of the logistics enterprises in strategic cost management objectives. On this basis, from the structural cost driver and the implementation of cost driver put forward a specific cost management measures. In the economic globalization today, showing a network of logistics industry, specialization and standardization features. The worlds logistics costs accounted for an average of about 12% of global GDP. First, the core idea of the strategic cost management The 20th century, 80 years, the British scholar Kenneth Simon a strategic cost management (strategic cost management), that the strategic cost management is by the enterprises themselves, as well as competitors, analysis of relevant cost information for managers to provide strategic decision-making needs information . In 1985, Harvard Business School professor Michael Porter published a competitive advantage, by applying the value chain analysis, and cost drivers analysis tools to create cost advantages. U.S. management accounting academics and others to Jiekesangke Porters strategic management thinking should be integrated in the cost of management, the formation of the Cinque cost management model, the strategic cost management is defined as in the strategic management of one or more of the stage of the cost of information management of the use of .U.S. well-known accounting professor at Cooper and Sila Mo was of strategic cost management made the following definition: Strategic ManagementCost Management means businesses can u