专业英语物流与供应链管理

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1、Chapter3MeasuringLogisticsCostandPerformanceThischapterExplaintherationalebehindTotalCostAnalysis,asystematiclogistics-orientedcostaccountingsystemandtheprinciplerequirementsforaneffectivelogisticscostingsystem.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。Outlinesthemanywaysinwhich

2、logisticsmanagementcanimpactonoverallreturnoninvestmentandultimately,shareholdervalue.简述物流管理如何影响投资总回报及最终影响股东价值。Emphasizetheimportanceofcustomerprofitabilityanalysisbaseduponanunderstandingofthe‘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。ThischapterIntroducestheconceptofDirectProdu

3、ctProfitabilityandunderlinestheneedtounderstandthecustomers’logisticscosts.介绍直接生产收益的概念，阐述熟悉客户物流成本的必要性。Highlightstheneedtoidentifythecostdriversinthelogisticspipelineandtoreplacetraditionalformsofcostallocationwithmoreappropriatemethods.指出有必要确定物流链中的成本驱动因素，强调应用更适宜的方法取代传统的成本分摊形式。This

4、chapterOutline1.introduction2.Theconceptoftotalcostanalysis3.Principlesoflogisticscosting4.Logisticsandthebottomline5.Logisticsandshareholdervalue6.Customerprofitabilityanalysis7.Directproductprofitability8.Costdriversandactivity-basedcosting1.IntroductionBecauselogisticsmanagemen

5、tisaflow-orientedconceptwiththeobjectiveofintegratingresourcesacrossapipelinewhichextendsfromsuppliertofinalcustomers,itisdesirabletohaveameanswherebycostsandperformanceofthatpipelineflowcanbeassessed.因为物流管理是一种过程导向的概念，其目标是整合从供应商到最终客户整条供应链的资源，所以大家都期待有一种方法，可以评估供应链的成本和绩效。Probablyoneo

6、fthemainreasonsthattheadoptionofanintegratedapproachtologisticsanddistributionmanagementhasprovedsodifficultformanycompaniesisthelackofappropriatecostinformation.对许多企业来说，为什么用整合的思想进行物流管理和配送管理如此困难呢？这其中的一个主要原因是缺乏正确的成本信息。2.Theconceptoftotalcostanalysis总成本分析概述Question1Whatproblemsareth

7、ereintraditionallogisticscostaccountingsystem？Alltheimpactsofspecificdecisions,bothdirectandindirect,arenottakenintoaccountthroughoutthecorporationsystem;Decisionstakeninoneareacanleadtounforeseenresultsinotherareas;Conventionalaccountingsystemsdonotusuallyassistintheidentificatio

8、nofcompany-wideimpacts.整个企业都未考虑特定