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1、附录C外文原文LogisticsenterprisestoimplementthestrategiccostManagementWriter:Dauben.J.W.Source:OxfordEconomicTime:September2009.[Abstract]Thebasicideaofstrategiccostmanagementisacostfactortothecompetitivepositionofthesamecompanylinkedtoseektheimprovementof
2、enterprisecompetitivenessandsustainedreductionsinthecostofthebestpath.Inthispaper,China'soveralllogisticscostsarehigherstatus,theuseofstrategiccostmanagementtheory,analysisofthelogisticsenterprisesinstrategiccostmanagementobjectives.Onthisbasis,fromt
3、hestructuralcostdriverandtheimplementationofcostdriverputforwardaspecificcostmanagementmeasures.Intheeconomicglobalizationtoday,showinganetworkoflogisticsindustry,specializationandstandardizationfeatures.Theworld'slogisticscostsaccountedforanaverageo
4、fabout12%ofglobalGDP.First,thecoreideaofthestrategiccostmanagementThe20thcentury,80years,theBritishscholarKennethSimonastrategiccostmanagement(strategiccostmanagement),thatthestrategiccostmanagementis'bytheenterprisesthemselves,aswellascompetitors,an
5、alysisofrelevantcostinformationformanagerstoprovidestrategicdecision-makingneedsinformation'.In1985,HarvardBusinessSchoolprofessorMichaelPorterpublisheda'competitiveadvantage',byapplyingthevaluechainanalysis,andcostdriversanalysistoolstocreatecostadv
6、antages.U.S.managementaccountingacademicsandotherstoJiekesangkePorter'sstrategicmanagementthinkingshouldbeintegratedinthecostofmanagement,theformationoftheCinquecostmanagementmodel,thestrategiccostmanagementisdefinedas'inthestrategicmanagementofoneor
7、moreofthestageofthecostofinformationmanagementoftheuseof'.U.S.well-knownaccountingprofessoratCooperandSilaMowasofstrategiccostmanagementmadethefollowingdefinition:'StrategicManagement">CostManagementmeansbusinessescanuseaseriesofcostmanagementmethods
8、tosimultaneouslyreducecostsandachievethepurposeofstrengtheningthestrategicposition'.Inshort,strategiccostmanagementistoenhancethecompetitiveadvantagesofenterprisesatthesametimethecostofmanagementisstrategicmanagementthinkingintothecostmanagement,thro