资源描述：
《外文翻译---物流企业成本管理实施战略》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。
1、附录C外文原文LogisticsenterprisestoimplementthestrategiccostManagementWriter：Dauben.J.W.Source：OxfordEconomicTime：September2009.[Abstract]Thebasicideaofstrategiccostmanagementisacostfactortothecompetitivepositionofthesamecompanylinkedtoseektheimprovementofenterprisecompetitivenessandsustainedreductions
2、inthecostofthebestpath.Inthispaper,China'soveralllogisticscostsarehigherstatus,theuseofstrategiccostmanagementtheory,analysisofthelogisticsenterprisesinstrategiccostmanagementobjectives.Onthisbasis,fromthestructuralcostdriverandtheimplementationofcostdriverputforwardaspecificcostmanagementmeasure
3、s.Intheeconomicglobalizationtoday,showinganetworkoflogisticsindustry,specializationandstandardizationfeatures.Theworld'slogisticscostsaccountedforanaverageofabout12%ofglobalGDP.First,thecoreideaofthestrategiccostmanagementThe20thcentury,80years,theBritishscholarKennethSimonastrategiccostmanagemen
4、t(strategiccostmanagement),thatthestrategiccostmanagementis'bytheenterprisesthemselves,aswellascompetitors,analysisofrelevantcostinformationformanagerstoprovidestrategicdecision-makingneedsinformation'.In1985,HarvardBusinessSchoolprofessorMichaelPorterpublisheda'competitiveadvantage',byapplyingth
5、evaluechainanalysis,andcostdriversanalysistoolstocreatecostadvantages.U.S.managementaccountingacademicsandotherstoJiekesangkePorter'sstrategicmanagementthinkingshouldbeintegratedinthecostofmanagement,theformationoftheCinquecostmanagementmodel,thestrategiccostmanagementisdefinedas'inthestrategicma
6、nagementofoneormoreofthestageofthecostofinformationmanagementoftheuseof'.U.S.well-knownaccountingprofessoratCooperandSilaMowasofstrategiccostmanagementmadethefollowingdefinition:'StrategicManagement">CostManagementmeansbusinessescanuseaseriesofcostmanagementmethodstosimultaneouslyreducecostsandac
7、hievethepurposeofstrengtheningthestrategicposition'.Inshort,strategiccostmanagementistoenhancethecompetitiveadvantagesofenterprisesatthesametimethecostofmanagementisstrategicmanagementthinkingintothecostmanagement,thro
