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Chapter 1 Logistics and competitive strategyn Highlights the principles of competitive strategy and the pursuit of differentiation through the development of productivity and value advantage.n 強調競爭策略的原則,說明應通過發(fā)展生產力和價值優(yōu)勢來追求產品差異化。The definition of Logistics management(物流管理定義)n Logistics is the process of strategically managing the procurement, movement and storage of materials, parts and finished inventory (and the related information flows) through the organization and its marketing channels in such a way that current and future profitability are maximized through the cost-effective fulfillment of orders.物流是一個過程,它對企業(yè)及其所有營銷渠道,從戰(zhàn)略的角度管理原材料、零部件和最終庫存品(包括相關信息流)的采購、流通和存儲,以低成本完成訂單,從而實現(xiàn)當前和未來的收益最大化2.Competitive advantageWhats the basic successful factors in the marketplace? (成功三要素)n it is the “Three CS” :n The Companyn Its Customersn Its CompetitorsWhats the source of competitive advantage?( 競爭優(yōu)勢) The source of competitive advantage is found firstly in the ability of the organization to differentiate itself, in the eyes of the customers, from its competition and secondly by operating at a lower cost and hence at greater profit.競爭優(yōu)勢首先源于企業(yè)標新立異的能力,企業(yè)只有自身與眾不同,才能在客戶眼中脫穎而出;其次,競爭優(yōu)勢源于比競爭對手更低的運營成本及因此獲得的高利潤。Two vectors of competitive advantage(兩大優(yōu)勢)n 1. Productivity advantage In many industries there will typically be one competitor who will be the low cost producer and, that competitor will have the greatest sales volume in the sector.任何行業(yè)中都有制造成本低廉的競爭者,這些競爭者通常也在該領域有著最大銷量。當提到成本優(yōu)勢時就會提到“規(guī)模2 Value advantagen An axiom: Customers dont buy products, they buy benefits. 消費者不是購買產品,而是購買利益。p It means: The product is purchased not for itself but for the promise of what it will deliver. 產品被購買不是因為產品本身,而是因為它所提供的利益By tradition viewpoint, how to gain coat reduction? (降低成本)Traditionally, it has been suggested that the main route to cost reduction was by gaining greater sales volume and there can be no doubt about the close linkage between relative market share and relative costs. However it must also be recognized that Logistics management can provide a multitude of ways to increase efficiency and productivity and hence contribute significantly to reduced unit costs 在提高效益和生產力、降低單位成本上,物流管理能夠提供更多的方法。Why do companies seek to add additional values?(附加價值)n Unless the product or service can be distinguished in some way from its competitors there is a strong likelihood that the marketplace will view it as a commodity and so the sale will tend to go to the cheapest supplier. So companies must seek to add additional values to their offering to mark it out from the competition. Adding value through differentiation is a powerful means of achieving a defensible advantage in the market.要想在市場中成功獲得對手無法輕松趕超的優(yōu)勢,就得考慮通過差異性提高價值。How to achieve a cost advantage?(如何獲得成本優(yōu)勢)n An increasingly powerful route to achieving a cost advantage comes not to necessarily through volume and the economies of scale but instead through logistics management依靠銷量和經濟規(guī)模來取得成本優(yōu)勢變得越發(fā)無效,取而代之的是依靠物流管理。3.Gaining competitive advantage through logisticsn Logistics management has the potential to assist the organization in the achievement of both a cost/productivity advantage and a value advantage (see figure 1.6 ).物流管理能幫助企業(yè)在成本和價值兩方面同時取得優(yōu)勢。The underlying philosophy behind the logistics concept is that of planning and co-ordinating the materials flow from source to user as an integrated system rather than, as was so often the case in the past, managing the goods flow as a series of independent activities(物流概念中有這樣一個內在的原理):應該把從原料到客戶的物料流通,作為一體化的系統(tǒng)進行計劃和協(xié)調,而不要像過去那樣將管理物料流通作為 一系列獨立的活動。n Thus under a logistics management regime the goal is to link the marketplace, the distribution network, the manufacturing process and the procurement activity in such a way that customers are serviced at a higher level and yet at a lower cost.n In other words to achieve the goal of competitive advantage through both cost reduction and service enhancement.加強營銷、網絡系統(tǒng)配送、制造過程、采購活動的聯(lián)系,以更低的成本實現(xiàn)更優(yōu)質的服務。4.The mission of logistics managementThe mission of logistics management is to plan and co-ordinate all activities necessary to achieve desired levels of delivered service and quality at lowest possible cost.物流管理的使命是計劃和協(xié)調所有必要活動,以便在達到期望的服務水平和產品質量的同時,盡可能降低成本n 在傳統(tǒng)企業(yè)中,營銷和制造活動的關系如何?應如何改善(P13)?Marketing recognitionn Marketing as a concept and philosophy of customer orientation now enjoys a wider acceptance than ever in the western world.n It is now generally accepted that the need to understand and meet customer requirement is a prerequisite for survival. Manufacturing recognitionn At the same time, in the search for improved cost competitiveness, manufacturing management has been the subject of a massive renaissance.n New ideas FMS and new inventory approaches such as, JIT, MRP have been introduced.Procurement recognitionEqually there has been a growing recognition of the critical role that procurement plays in creating and sustaining competitive advantage as part of an integrated logistics process.作為一體化物流的一部分,在創(chuàng)造和維持競爭優(yōu)勢上,采購扮演著日趨重要的角色n In this scheme of things, logistics is therefore essentially an integrative concept that seeks to develop a system-wide view of the firm.因此,從本質上講,物流管理就是一體化的概念,這一概念要求從系統(tǒng)的角度審視企業(yè)。5. The supply chain and competitive performance(供應鏈定義)The supply chain is the network of organizations that are involved,through upstream and downstream linkages,in the different processes and activities that produce value in the form of products and services in the hands of the ultimate consumer.供應鏈是相互關聯(lián)的企業(yè)形成的網絡,要求位于上下游的企業(yè)間相互聯(lián)系,在不同進程和活動中以產品或服務的形式創(chuàng)造對客戶有用的價值。n Logistics is essentially a planning orientation and framework that seeks to create a single plan for the flow of product and information through a business.n Supply chain management builds upon the framework and seeks to achieve linkage and co-ordination between processes of other entities in the pipeline, i.e. suppliers and customers, and the organization itself.供應鏈管理給出這個框架,并在整個鏈條的各環(huán)節(jié)之間實現(xiàn)無縫連接與合作,如在供應商、客戶及組織自身之間。The definition of SCM(SCM定義)n The management of upstream and downstream relationships with suppliers and customers to deliver superior customer value at less cost to the supply chain as a whole.供應鏈管理是從供應鏈整體出發(fā),管理上游供應商和下游客戶,以更低的成本傳遞給客戶更多的價值。n Thus the focus of supply chain management is upon the management or relationships in order to achieve a more profitable outcome for all parties in the chain.The extending definition of SCM(擴展的SCM定義)n A network of connected and interdependent organizations mutually and co-operatively working together to control, manage and improve the flow of materials and information from suppliers to end users.供應鏈是個由相互聯(lián)系、相互依靠的組織構成的網絡,這些組織相互合作、共同經營,控制、管理并改進從供應商到客戶的物料流和信息流6.The changing logistics environmentn Time compression One of the most visible features of recent years has been the way in which time has become a critical issue in management. A new and fundamentally different approach to the management of logistics lead times is required.n Globalization of industry(全球化企業(yè))A global company is more than a multinational company. In the global business materials and components are sourced worldwide, manufactured offshore and sold in many different countries perhaps with local customization.全球化企業(yè)不僅僅是跨國公司,它在全球范圍內購買原材料和組件,在沿海制造產品,在不同的國家銷售,可能也要考慮地方用戶特色。n One capability that is now regarded by many companies as fundamental to success in the marketplace is the management of inbound and outbound logistics.有一種能力現(xiàn)已被大多數公司視為市場中獲勝的基礎,那就是對企業(yè)進向和去向物流的管理。The three key issues of managing logistics(物流管理三個問題)n ResponsivenessIn todays markets,the supplier has to be able to meet the precise needs of customers in less time than ever before.The key word in this changed environment is agility.可靠性只能依靠重新設計那些影響操作的過程來獲得。提高物流可靠性的要點之一是提高供應鏈可視性。n Relationships More and more companies are discovering the advantages that can be gained by seeking mutually beneficial,long-term relationships with suppliers. Relationship is one that will have to prevail in the future as supply chain competition becomes the norm.越來越多的企業(yè)發(fā)現(xiàn),競爭優(yōu)勢可以來自一種雙贏的模式,即同供應商建立長期合作的良好關系。相互依存是一種未來必將盛行的模式,尤其是當供應鏈競爭成為了標準的競爭模式時。Chapter 2 The customer service dimension1.The marketing and logistics interface市場營銷和物流相互關聯(lián)What are the two factors which contributed most to the growing importance of customer servicen Two factors to the growing importance of customer service: 1.The continual development of customer expectations. 2.The slow but inexorable transition towards commodity type markets.持續(xù)上漲的客戶期望。向“無差異商品”市場的過渡,這是一個緩慢卻不可避免的過程 2.What is customer service?客戶服務可以從三個方面來檢查:n LaLonde and Zinszer suggested that customer service could be examined under three headings:1.Pre-transaction elements交易前要素2.Transaction elements交易中要素3.Post-transaction elements交易后要素 Why is it essential for any business to have a clearly identified policy towards customer service?It is because of the multivariate nature Of customer service and because of The widely differing requirements of Specific markets.正是因為客戶服務的多樣性,以及具體市場上寬泛并且變化多端的需求,使得擁有一套明確的客戶服務策略對每個企業(yè)的意義不言而喻。3.Customer service and customer retentionLifetime valueThe importance of customer retention is underlined by the concept of the lifetime value of a customer.Lifetime value= Average transaction value yearly frequency of purchase customer life expectancy 客戶保持的重要性可以通過客戶“終身價值”的概念體現(xiàn)出來。n How to measure customer retention? A simple measure of customer retention is to ask the question :how many of the customers that we had 12 months ago do we still have today? 4.Service-driven logistics systemsn The role of logistics can be seen as the development of systems and the supporting co-ordination process to ensure that customer service goals are met.This is the idea of the service-driven logistics system a system that is designed to meet defined service goals. Identifying customer service needs1. Identify the key components of customer service as seen by customers themselves.2. Establish the relative importance of those service components to customers.3. Identify clusters of customers according to similarity of service preferences.找出在客戶眼中關鍵的客戶服務因素。設定客戶服務要素的相對重要性。根據服務需求相似性,劃分客戶群。 The whole purpose of logistics strategy is to provide customers with the lever and quality of service that they require and to do so at less cost to the total supply chain.供應鏈及物流管理的全部目的在于,保證供應鏈總成本增幅較小的同時,按客戶要求提供服務。One frequently encountered measure of the perfect order: On-time:90% In-full:80% Error-free:70% The actual prefect order achievement: 90% 80% 70%=50.4%n The challenge to customer service management?(P53)5.Setting customer service priorities設定客戶服務優(yōu)先級Since not all our customers are equally profitable nor are our products equally profitable, should not the highest service be given to key customers and key products? 既然并非所有客戶都帶來高利潤率,不同產品對利潤的貢獻程度也截然不同,難道不應對核心客戶和核心產品設定最高的服務優(yōu)先級?Customer service and the 80/20 rule6.Setting service standards Customer service is a multi-faceted concept. It is increasingly important as a means of gaining and maintaining differentiation in the market-place. Equally, since no two customers are alike it must be recognized that Service must be tailored to meet the needs of different customers.客戶服務是一個復雜的概念。有必要為不同的客戶群量身定制服務策略。Logistics management can play a key role in enhancing customer lifetime value through increasing customer satisfaction and thus customer retention. to achieve this will require the development of a market-driven logistics strategy and the redefinition of service objectives based upon customers specific requirements. Perfect order achievement should form the basis for the measurement of service performance and the creation of service standards.在延長客戶終身價值上,物流管理扮演了重要的角色,它可以提高客戶滿意度、鞏固客戶保留價值?!巴昝烙唵巍睉鳛楹饬糠湛冃Ш椭贫ǚ諛藴实幕A。Chapter 3 Measuring Logistics Cost and Performancen Explain the rationale behind Total Cost Analysis, a systematic logistics-oriented cost accounting system and the principle requirements for an effective logistics costing system.n 指出總成本分析的基本原理,以物流為導向的系統(tǒng)的成本核算體系及其合理運作應具備的條件。n Outlines the many ways in which logistics management can impact on overall return on investment and ultimately, shareholder value.n 簡述物流管理如何影響投資總回報及最終影響股東價值。n Emphasize the importance of customer profitability analysis based upon an understanding of the cost-to-serve.n 強調基于對“服務成本”的認知而進行客戶收益分析的重要性。n Introduces the concept of Direct Product Profitability and underlines the need to understand the customers logistics costs.n 介紹直接生產收益的概念,闡述熟悉客戶物流成本的必要性。Highlights the need to identify the cost drivers in the logistics pipeline and to replace traditional forms of cost allocation with more appropriate methods.n 指出有必要確定物流鏈中的成本驅動因素,強調應用更適宜的方法取代傳統(tǒng)的成本分攤形式。Because logistics management is a flow-oriented concept (P71) 物流管理是一種過程導向的概念,其目標是整合從供應商到最終客戶整條供應鏈的資源2.The concept of total cost analysis總成本分析概述What problems are there in traditional logistics cost accounting system ?n All the impacts of specific decisions, both direct and indirect, are not taken into account throughout the corporation system;n Decisions taken in one area can lead to unforeseen results in other areas. The nature of logistics decides it.n Conventional accounting systems do not usually assist in the identification of company-wide impacts. n 整個企業(yè)都未考慮特定決策帶來的直接或間接影響。n 在一個區(qū)域內改變決策會在其他區(qū)域產生難以預料的后果。n 傳統(tǒng)的核算體系通常無法確認物流對整個企業(yè)造成的影響。n A further feature of logistics decisions which contributes to the complexity of generating appropriate cost information is that they are usually taken against the benchmark of an existing system. n Cost must therefore be viewed in incremental terms- the change in total costs caused by the change to the system.物流決策造成了正確成本信息在生成時的復雜性,其中的原因在于物流決策通常不適合現(xiàn)有系統(tǒng)。因此,必須在一個遞進的過程中進行成本核算,這是由于系統(tǒng)的改變而導致總成本的改變。4. Principles of logistics costing 物流成本計算原理Principle 1 The system should mirror the materials flow. It should be capable of identifying the costs that result from providing customer service in the marketplace. 核算體系應當如實地反映產品的流動。核算體現(xiàn)應當能夠計算出在市場中用于提供客戶服務的開支。Principle 2 The system should be capable of enabling separate cost and revenue analyses to be made by customer type and by market segment or distribution channel. 核算體系應當根據不同客戶種類、不同細分市場、不同配送渠道進行單獨的成本與收益分析。How to operate the principlesn To operationalize these principles requires an output orientation to costing.具體實施這些原則需要一個以產出量為導向的成本計算方法。n How to define missions?A set of customer service goals to be achieved by the system within a specific product/market context. 在物流運作的背景下,一項任務就是系統(tǒng)在特定的產品或市場背景下所完成的一系列客戶服務目標。n The successful achievement of defined mission goals involves inputs from a large number of functional areas and activity centers within the firm.要想成功達到預期的任務目標,需要企業(yè)內部大多數職能部門和工作中心小組投入大量的工作。Interest has been growing in an approach to this problem, known as mission coating, which provides a logical basis for costing within the company. 越來越多的人對“任務成本核算”法產生了濃厚的興趣。該方法提供了一條在企業(yè)內部進行成本核算的5. Logistics and the bottom line物流與盈虧線 (第78頁)Dimensions of decision making n the bottom linen Cash flown Resource utilization (especially the use of fixed and working capital)Return on Investment (ROI) (第78頁) 投資回報率無差異曲線indifference curve 無差異曲線是用來表示兩種商品的不同數量的組合給消費者所帶來的效用完全相同的一條曲線。無差異曲線具有四個重要特征:第一,無差異曲線是一條向右下方傾斜的曲線,其斜率為負值。第二,在同一平面圖上可以有無數條無差異曲線。第三,在同一平面圖上,任意兩條無差異曲線不能相交。第四,無差異曲線是一條凸向原點的線。5.Logistics and shareholder value物流與股東價值股東價值取決于the net present value of future cash flows(第84頁)(EVA 定義)The definition of EVA(第84頁)n Is it possible that a negative EVA to be generated?n If really it can be true, how it influence shareholder value? (影響股東價值)If the net present value of expected future EVAs were to be calculated this would generate a measure of wealth known as Market Value Added (MVA)which is a true measure of what the business is worth to its shareholders 若計算預期EVA的凈現(xiàn)值,會產生一個新的財務評價指標市場增加值,MVA用于評估企業(yè)能提供給股東多少價值的真正指標。The definition of MVA(第84頁)n Are there any connections between logistics performance and shareholder value?(物流績效與股東價值聯(lián)系)(第85頁)Lengthy pipelines and highly capital intensive logistics facilities can have effect on EVA and hence shareholder value. So companies have focused on finding ways in which pipelines can be shortened and working capital requirements reduced. 冗長的物流過程和高價值的物流設備能夠影響經濟增加值,進而影響到股東價值。因此,企業(yè)開始致力于尋找縮短物流流程的方法,從而減少對營運資本的需求6.Customer profitability analysis客戶收益分析Whats the value of this type of exercise?n Firstly when the next sales contract is negotiated. 在簽頂下一銷售合同時,可使用這些信息作為考慮依據。n Secondly, as the basis for sales and marketing strategy in directing effort away from less profitable types of account towards more profitable business. 其次,這些信息作為制定銷售和營銷戰(zhàn)略的基礎,能直接幫助我們較少低利潤客戶,而增加更多為企業(yè)盈利的客戶。n More importantly it can point the way to alternative strategies for managing customers with high servicing costs更重要的是,在對服務成本高昂的客戶進行管理時,這些信息知道我們如何選擇策略7.direct product profitability直接產品收益What is DPP? (第93頁)DPP的含義在于,在許多交易中,客戶除了按產品價格支付費用外,還要支付其他的費用,這些成本通常稱為所有權總成本n Sometimes these costs will be hidden and often they can be substantial certainly big enough to reduce or even eliminate net profit on a particular item. 有時這些成本會被隱藏,而實際上又數額高昂高到能夠降低甚至削減某類特定產品的凈利潤。MemorizeFor the supplier it is important to understand DPP in as much as his ability to be a low cost supplier is clearly influenced by the costs that are incurred as that product moves through his logistics system. Similarly as distr

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