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1、附录C外文原文LogisticsenterprisestoimplementthestrategiccostManagementWriter:Dauben.J.W.Source:OxfordEconomicTime:September2009.[Abstract]Thebasicideaofstrategiccostmanagementisacostfactortothecompetitivepositionofthesamecompanylinkedtoseektheimprovementofenterprisecompetitivene
2、ssandsustainedreductionsinthecostofthebestpath.Inthispaper,China'soveralllogisticscostsarehigherstatus,theuseofstrategiccostmanagementtheory,analysisofthelogisticsenterprisesinstrategiccostmanagementobjectives.Onthisbasis,fromthestructuralcostdriverandtheimplementationofco
3、stdriverputforwardaspecificcostmanagementmeasures.Intheeconomicglobalizationtoday,showinganetworkoflogisticsindustry,specializationandstandardizationfeatures.Theworld'slogisticscostsaccountedforanaverageofabout12%ofglobalGDP.First,thecoreideaofthestrategiccostmanagementThe
4、20thcentury,80years,theBritishscholarKennethSimonastrategiccostmanagement(strategiccostmanagement),thatthestrategiccostmanagementis'bytheenterprisesthemselves,aswellascompetitors,analysisofrelevantcostinformationformanagerstoprovidestrategicdecision-makingneedsinformation'
5、.In1985,HarvardBusinessSchoolprofessorMichaelPorterpublisheda'competitiveadvantage',byapplyingthevaluechainanalysis,andcostdriversanalysistoolstocreatecostadvantages.U.S.managementaccountingacademicsandotherstoJiekesangkePorter'sstrategicmanagementthinkingshouldbeintegrate
6、dinthecostofmanagement,theformationoftheCinquecostmanagementmodel,thestrategiccostmanagementisdefinedas'inthestrategicmanagementofoneormoreofthestageofthecostofinformationmanagementoftheuseof'.U.S.well-knownaccountingprofessoratCooperandSilaMowasofstrategiccostmanagementma
7、dethefollowingdefinition:'StrategicManagement">CostManagementmeansbusinessescanuseaseriesofcostmanagementmethodstosimultaneouslyreducecostsandachievethepurposeofstrengtheningthestrategicposition'.Inshort,strategiccostmanagementistoenhancethecompetitiveadvantagesofenterpris
8、esatthesametimethecostofmanagementisstrategicmanagementthinkingintothecostmanagement,thro