【正文】 n If really it can be true, how it influence shareholder value? （影響股東價(jià)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(jì)算預(yù)期EVA的凈現(xiàn)值，會(huì)產(chǎn)生一個(gè)新的財(cái)務(wù)評價(jià)指標(biāo)——市場增加值，MVA用于評估企業(yè)能提供給股東多少價(jià)值的真正指標(biāo)。第三，在同一平面圖上，任意兩條無差異曲線不能相交。無差異曲線具有四個(gè)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(fù)值。Interest has been growing in an approach to this problem, known as ‘mission coating’, which provides a logical basis for costing within the pany. 越來越多的人對“任務(wù)成本核算”法產(chǎn)生了濃厚的興趣。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(yùn)作的背景下，一項(xiàng)任務(wù)就是系統(tǒng)在特定的產(chǎn)品或市場背景下所完成的一系列客戶服務(wù)目標(biāo)。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(yīng)當(dāng)根據(jù)不同客戶種類、不同細(xì)分市場、不同配送渠道進(jìn)行單獨(dú)的成本與收益分析。4. Principles of logistics costing 物流成本計(jì)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(yīng)當(dāng)如實(shí)地反映產(chǎn)品的流動(dòng)。n A further feature of logistics decisions which contributes to the plexity 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(shí)的復(fù)雜性，其中的原因在于物流決策通常不適合現(xiàn)有系統(tǒng)。n 在一個(gè)區(qū)域內(nèi)改變決策會(huì)在其他區(qū)域產(chǎn)生難以預(yù)料的后果。Because logistics management is a floworiented concept （P71） 物流管理是一種過程導(dǎo)向的概念，其目標(biāo)是整合從供應(yīng)商到最終客戶整條供應(yīng)鏈的資源 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 Introduces the concept of Direct Product Profitability and underlines the need to understand the customers’ logistics costs.n 介紹直接生產(chǎn)收益的概念，闡述熟悉客戶物流成本的必要性。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(bào)及最終影響股東價(jià)值?！巴昝烙唵巍睉?yīng)作為衡量服務(wù)績效和制定服務(wù)標(biāo)準(zhǔn)的基礎(chǔ)。有必要為不同的客戶群量身定制服務(wù)策略。 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(yīng)鏈及物流管理的全部目的在于，保證供應(yīng)鏈總成本增幅較小的同時(shí)，按客戶要求提供服務(wù)。設(shè)定客戶服務(wù)要素的相對重要性。 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(jià)值”的概念體現(xiàn)出來。Chapter 2 The customer service dimension marketing and logistics interface市場營銷和物流相互關(guān)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: continual development of customer expectations. slow but inexorable transition towards ‘modity’ type markets.持續(xù)上漲的客戶期望。n Relationships More and more panies are discovering the advantages that can be gained by seeking mutually beneficial，longterm relationships with suppliers. Relationship is one that will have to prevail in the future as supply chain petition bees 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(yīng)商建立長期合作的良好關(guān)系。The three key issues of managing logistics（物流管理三個(gè)問題）n ResponsivenessIn today’s 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(shè)計(jì)那些影響操作的過程來獲得。n Thus the focus of supply chain management is upon the management or relationships in order to achieve a more profitable oute for all parties in the chain.The extending definition of SCM（擴(kuò)展的SCM定義）n A network of connected and interdependent organizations mutually and cooperatively working together to control, manage and improve the flow of materials and information from suppliers to end users.供應(yīng)鏈?zhǔn)莻€(gè)由相互聯(lián)系、相互依靠的組織構(gòu)成的網(wǎng)絡(luò)，這些組織相互合作、共同經(jīng)營，控制、管理并改進(jìn)從供應(yīng)商到客戶的物料流和信息流 changing logistics environmentn Time pression One of the most visible features of recent years has been the way in which time has bee 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 pany is more than a multinational pany. In the global business materials and ponents 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(nèi)購買原材料和組件，在沿海制造產(chǎn)品，在不同的國家銷售，可能也要考慮地方用戶特色。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 coordination between processes of other entities in the pipeline, . suppliers and customers, and the organization itself.供應(yīng)鏈管理給出這個(gè)框架，并在整個(gè)鏈條的各環(huán)節(jié)之間實(shí)現(xiàn)無縫連接與合作，如在供應(yīng)商、客戶及組織自身之間。 mission of logistics managementThe mission of logistics management is to plan and coordinate 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(jì)劃和協(xié)調(diào)所有必要活動(dòng)，以便在達(dá)到期望的服務(wù)水平和產(chǎn)品質(zhì)量的同時(shí)，盡可能降低成本n 在傳統(tǒng)企業(yè)中，營銷和制造活動(dòng)的關(guān)系如何？應(yīng)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 s