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1、附錄C外文原文LogisticsenterprisestoimplementthestrategiccostManagementWriter：Dauben.J.W.Source：OxfordEconomicTime：September2009.[Abstract]Thebasicideaofstrategiccostmanagementisacostfactortothecompetitivepositionofthesamecompanylinkedtoseektheimprovementofenterprisecompetitivenessandsustainedreduc
2、tionsinthecostofthebestpath.Inthispaper,China'soveralllogisticscostsarehigherstatus,theuseofstrategiccostmanagementtheory,analysisofthelogisticsenterprisesinstrategiccostmanagementobjectives.Onthisbasis,fromthestructuralcostdriverandtheimplementationofcostdriverputforwardaspecificcostmanagem
3、entmeasures.Intheeconomicglobalizationtoday,showinganetworkoflogisticsindustry,specializationandstandardizationfeatures.Theworld'slogisticscostsaccountedforanaverageofabout12%ofglobalGDP.First,thecoreideaofthestrategiccostmanagementThe20thcentury,80years,theBritishscholarKennethSimonastrateg
4、iccostmanagement(strategiccostmanagement),thatthestrategiccostmanagementis'bytheenterprisesthemselves,aswellascompetitors,analysisofrelevantcostinformationformanagerstoprovidestrategicdecision-makingneedsinformation'.In1985,HarvardBusinessSchoolprofessorMichaelPorterpublisheda'competitiveadv
5、antage',byapplyingthevaluechainanalysis,andcostdriversanalysistoolstocreatecostadvantages.U.S.managementaccountingacademicsandotherstoJiekesangkePorter'sstrategicmanagementthinkingshouldbeintegratedinthecostofmanagement,theformationoftheCinquecostmanagementmodel,thestrategiccostmanagementisd
6、efinedas'inthestrategicmanagementofoneormoreofthestageofthecostofinformationmanagementoftheuseof'.U.S.well-knownaccountingprofessoratCooperandSilaMowasofstrategiccostmanagementmadethefollowingdefinition:'StrategicManagement">CostManagementmeansbusinessescanuseaseriesofcostmanagementmethodsto
7、simultaneouslyreducecostsandachievethepurposeofstrengtheningthestrategicposition'.Inshort,strategiccostmanagementistoenhancethecompetitiveadvantagesofenterprisesatthesametimethecostofmanagementisstrategicmanagementthinkingintothecostmanagement,thro
