中小企业成本管理研究外文翻译、中文文献

外文资料及译文

Cost Management for SMEs

Abstract:SMEs are an important pillar of China's economic development, in the increasingly fierce market economy, the SMEs to establish position, to produce quality products, controlling production costs, reduce unnecessary waste, and only in order to obtain better economic benefit, to continue the development and growth

Keywords: The importance of cost management; cost information; design ideas; thinking

Introduction

Since the reform and opening up, China's economic development, small and medium enterprises in the socialist market economy and plays an irreplaceable role. It played an important role to promote market competition, increasing employment, promoting innovation and to accelerate national economic development and maintaining social stability. Many SME organizations due to their own institutions are inadequate, the system is not tight, the quality of personnel is good and bad, the lower management level can not be ignored, especially in the chaos of cost management, even within the enterprise is not the full cost accounting information, which impeded the economic developments. Therefore, to improve the cost management of SMEs is imperative to improve the quality of economic operation.

And large enterprises, in particular, strong multinational companies compared to SMEs the advantages of simple structure, decision-making and rapid, agile response, while the existence of the congenital weakness of the production and operation of small-scale, mainly in production efficiency, technology progress, financing and other aspects, the profitability of SMEs are generally lower than large enterprises. Low starting point of technology for SMEs, at the same time process, the equipment is very backward, the lack of senior specialists, coupled with insufficient funding factors, difficult to

implement a comprehensive technology update. Therefore, SMEs need to strengthen the awareness of cost management. With the deepening reform, expanding opening up and establishing a socialist market economic system, the implementation and consolidation of the modern enterprise system, SMEs in China, quality and management level has been great progress. But the level of cost management study, there are still some of the high cost of the product, lack of market competitiveness and profitability, which restricts business development and growth.

In the current increasingly competitive market conditions, small and medium enterprises in order to remain invincible in the competition, we must rely on production of cheap products. SMEs in order to obtain better economic benefit, we must improve and develop the traditional cost management system to start.

Chapter I The importance of better cost management system

Management system of centralization and decentralization are not limited to, the internal organization and management, and scientific and sometimes more important. In short, the future development of SMEs to a certain extent, how to build their own characteristics for the organization and management structure has become an important issue, where cost management is an important component of institution building.

Construction cost management features for small and medium systems, we must improve and develop the traditional cost management organizations start small and medium enterprises in the analysis considered the cost of management statistics, based on the scientific design. Therefore, only lower costs, better cost management is the basis for profitable production of SMEs, only a good control to enhance economic development and progress, and lower the cost of the integrated technology and management level of reflection is to meet market demand the key to the sound development of the economy.

Business costs is an important basis for development of the price. Cost is an important basis for determining prices. Product cost the industry refer to the same economic sector average cost of the product. Differences in prices and costs, must be seen as a business loss or profit. Cost control is an important means to improve the capital efficiency, product costs directly affect the level of capital efficiency. Because the same amount of money invested enterprises, enterprises can produce low-cost low-price products, and expand sales, improve capital efficiency. Reduce costs is an important condition for the protection of national income. In the market economy, enterprise products, low cost, the price can increase sales, thereby increasing state tax revenue.

Chapter II Cost Management System for SMEs cost information

Cost information needs of the enterprise management decision-making, better, more timely and cost information sufficient to meet the requirements of management decision-making, scientific and rational use of it. The cost of the existing management system for SMEs, they often lead to cost management and timely information disclosure and inadequate

2.1 Can not fully understand and analyze the cost structure of small and medium enterprises

SME managers understand the business cost structure is an important means of cost management information, and access to lower cost competitive advantage of enterprise is one important way; SME strategy implementation costs first step is to analyze the cost structure of enterprises. Cost management system of organization of work in standardizing the specific level of small and medium enterprises, customers, employees, services, and other fixed assets during the project, the elements should also control costs and to make clear the influence between the requirements and constraints. Thus facilitating the analysis of the cost structure of small and medium enterprises, access to the following information, such as when the customer increases, the cost of change? Why change? The new tool can affect the cost structure of operations? Standard materials for the costs? Are there any aspects of the project cost subject to change, and why? And so on. Traditional cost management organization structure of the cost structure is not comprehensive and perfect, often only the cost is divided into fixed or variable, direct or indirect, controllable or not controllable, such a provision for SMEs to help manage and control costs, but can not view to understanding and analysis of the overall corporate cost structure, cost management organizational structure must clearly the relationship between cost and number of long-term and short term, the relationship between local and overall

2.2 Untimely disclosure of cost information, inadequate

Currently, many SMEs are not cost-reporting system, the only source of information for the accounting period is the financial report after the end of some of the information, and often lag, lack of effective management of value. The cost information is usually late inefficient, while data collection may also be incorrect signals. Faced with increasingly fierce market competition, cost control system should be uniformity and flexibility combined. Business decision that the cost of small business and to the smooth management, in addition to regularly make financial reports, also in accordance with the procedures, cost center, client types of cost analysis, cost management in order to provide useful information.

Inadequate cost information management system is also a need to focus on building a problem. Because inadequate information will lead to management decisions of SMEs in the economy, the resulting opportunities for poor decision-making must improve. Some of the content of the financial statements of SMEs, the search cost information, this cost structure is often unrealistic. Cost information is a good resource allocation, pricing and other essential management decisions. Standard cost information are: ① procedures: The procedures for each actual costs incurred, compared with the estimated cost, the difference analysis. ② products or services: the cost of obtaining the product or service, pricing or product combination as a major factor in thinking. ③ Customer: As a basis for proper accounting, but will also establish a good relationship as a reference. ④Cost Center: collection of resources for each cost center, to facilitate complete responsibility report, and, accordingly, as performance measurement, responsibility attribution basis. ⑤equipment or tools: with each of the equipment cost information related to the acquisition, the main provider of fixed asset accounting and the decision to repair or replace such purposes. Some particular industries may need to follow the customer, region, or other special categories and distinguish between cost information to meet the needs of management decision-making. 3 small and medium cost management organization structure of the design ideas、

Cost management should meet three main objectives: ① the product cost or cost

analysis to the product during the period to the preparation of financial statements; ② the cost of providing process control information to the managers; ③ estimated cost of the product and other relevant information to the product management department or persons. Traditional cost management, to follow the provisions of the financial statements, cost allocation can be carried out successfully complete the above goals. However, the need to contribute to adapt to external aspects of process control is difficult to provide cost information, so that the estimated cost of the product is untrue, distorted cost information. Process control and product costing system in the cost-sharing played a different role. SMEs in the cost management system design, cost management process should be clear, through cost management accounting, analysis, and design and definition of goals, the right to develop their own characteristics for the organization and management system. Specific design ideas are: ① materials and working procedures of the track. When you receive the materials, the invoice should be recognized in line with the procurement unit, notice accounts payable department before. Occurs when the material is requisitioned, the costs charged to the working procedures and related accounting subjects. ② Artificial and tracking procedures. Working hours and related information are required to report regularly to management in order to properly pay wages. Work occurs, should also record the specific procedures and related accounting subjects. If not fit into specific work procedures, whether material or artificial, can the existing pool, and then apportioned to each candidate off the work process. ③ the cost of tracking and evaluation procedures. Main function is a cumulative basis and procedures of the estimated cost, standard cost and actual cost, from the initial cost estimates to the actual presentation to the true cost of the financial accounting system, one by one to reflect. ④ highlight the importance of cost management in advance, that the full implementation of budget management. This cost management system, the construction of small and medium enterprises of great significance. Because the use of budget management, when the work process is complete, you can compare with the actual cost to the completion of the budget control. When the estimated cost and actual cost is not the same time, differences can be analyzed to find out the specific cost control. ⑤'strengthen the timeliness of cost management, many SMEs have begun to attach importance to the cost of state procedures, however, to wait

until January because of financial accounting is not to make a series of reports, it is not possible to obtain from the financial accounting system, the daily cost information. Cost information management organization system should be supplemented in this regard, the costing on the basis of process optimization, design a program to reveal the cost of the current state of business

Chapter III Developed the cost of administration system for SMEs

Cost management system reform and innovation in organizations is the need to correctly deal with the problems of SMEs, make the best use to be promoted. Enterprises can achieve better development and efficiency

3.1 For further reform and improve the cost analysis

Cost analysis is an important part of cost management: ① cost analysis should be carried out routine analysis and forecasting analysis; ② should not be limited to product analysis, cost analysis should also have the responsibility; ③to the cost of product design, process costs, consumer costs of ; ④ depth technical and economic analysis, cost benefit analysis, so the cost analysis to further reform the traditional, inherited the traditional advantages of a new analytical methodology to the computerization direction.

3.2 The cost of the reform of management system inertia

The cost of management of many SMEs from the heart, the hope to maintain the existing management system. Give a stable system for people to feel safe, if to break the old rules, inertia and change the traditional code of conduct, it will make people feel uncomfortable, not used, and therefore impede the formation of a new internal rules and regulations of the force and very rigid, it is necessary to speed up the specification of SMEs cost management organization structure to further enhance the overall development cost management system

3.3 Improve cost management system and awareness of the quality of personnel

Business leaders cope with the cost management system has the necessary knowledge and attention to cost management system implemented. In the enterprise must

have competence in the cost of management, cost management system, which is playing an important condition for the cost of management personnel to have engaged in accounting ethics, should also establish a good business, competition, technological advances awareness and efficiency awareness, the only way to better serve the business development services, achieve better economic efficiency

3.4 Improve the organizational structure of SMEs cost management

Many small and medium enterprises should be based on cost management system as an opportunity to re-planning of the management organization, from the means and methods to achieve innovation, business leaders must make a determined effort to streamline redundant departments and agencies, so that not only reduce wage expenditures, and organizations often can reduce the cost and improve the cost efficiency of management, the process for SMEs to grow, it should be strictly in accordance with the requirements of modern enterprise system and to regulate the internal governance system of organization-building institutions, to introduce a practical experience, high-level business management personnel bear the financial cost of key management positions in corporate responsibility. This favorable cost management in the enterprise to create an atmosphere of group power, that is, the possibility to create more programs and more effective approach

In addition, as China's enterprise reform and market deepening of the process, the enterprise's cost management organization system itself is continuous development and improvement of small and medium enterprises in the design of its cost management mode, should be more scientific, standardized, cost management sound organizational structure to move in the direction of development and to promote the rationalization of decision-making and control of the overall technology and in-depth.

Conclusions

Measures to address and resolve many problems exist in the enterprise cost management, the research of our scholars are mostly the cost of doing business is the introduction of advanced management methods to study the reform of the cost management model in the new environment, its orientation has been made in the corresponding results. The case of SME cost management, should be given high priority, and in-depth analysis of its causes, and propose the appropriate response measures. With the promulgation and implementation of new accounting standards, the legal system and internal control system is also continuously improve the sound, to enable enterprises to further the sound development. SMEs should do and avoid weaknesses, and adapt to changing an increasingly competitive market, and constantly learn and grasp new theories and methods of cost management, and learn to absorb the successful experience of other companies in other countries, constantly sum up and found that the emergence of cost management. issues, and constantly update the concepts and methods of cost management, and constantly seek new ideas for their own development, cost management.

Face of increasingly fierce market competition, enterprises in order to enhance their own competitiveness, maximize profits, it is necessary to improve enterprise cost management to enhance cost management system, strengthen awareness of cost management, strict accounting cost management, clear the scope of management to implement a comprehensive cost control to strengthen the building of enterprise culture, establish a sound scientific management system, focusing on science and technology and to optimize the organizational structure to reduce the cost of doing business only in this way, the enterprise can remain invincible. To play an effective role in cost management, we should abandon the traditional, to find innovative solutions to make it more adapted to

成本控制文献综述

论蒙牛企业的成本控制管理 前言: 随着全球经济一体化的发展和我国经济体制改革的不断深入，市场竞争也日益激烈。企业成本控制的目的也十分明确，必须降低企业的成本，从而获得更大的竞争优势，提高企业的盈利水平，实现企业的成本最小化，利润最大化。本文通过对学者们的文献中企业成本控制管理的含义、概述从采购成本控制、物流成本控制和库存成本控制三个方面为企业成本控制进行分析。主要包括企业成本控制的定义、采购成本控制、物流成本控制、库存成本控制和总结五个方面。 一、成本控制的概念 申晋霞（2011）在《浅议企业成本控制》中指出：“所谓成本控制，是企业根据一定时期预先建立的成本管理目标，由成本控制主体在其职权范围内，在生产耗费发生以前和成本控制过程中，对各种影响成本的因素和条件采取的一系列预防和调节措施，以保证成本管理目标实现的管理行为。” 从这段话中可以看出成本控制管理的含义即保证成本管理目标实现的管理行为。 二、采购成本控制 钱茜（2010）在《材料采购成本的控制研究》中指出：“通过对采购流程的分析、准时采购模式、采购商品分类管理、引入价工程（VE）理念，四个方面对采购控制进行了系统分析，在实际经营中我们也有考虑到人的因素，即培养企业员工的主人翁意识和企业责任心。” 从这段话中可以看出采购成本控制不仅仅是材料采购的控制还有考虑到企业员工对采购成本控制的影响。 唐怡铮（2005）在《刍议完善集中采购内部控制》中指出：“通过介绍美国、加拿大、韩国、香港等不同国家和地区的集中采购制入手，以我国人民银行为例，分析了我国人民银行的集中采购制度，剖析影响集中采购的各种因素，进而提出防范腐败、加强集中采购内部控制建设的措施。”

企业成本控制外文翻译文献

企业成本控制外文翻译文献(文档含英文原文和中文翻译)

译文： 在价值链的成本控制下减少费用和获得更多的利润 摘要： 根据基于价值链的成本管理理念和基于价值的重要因素是必要的。首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。 关键词：成本控制，价值链，收益，支出，收入，成本会计 1、介绍 根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。换句话说，这至少不能从根本上解决它。 因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。 2、成本及其控制的基于价值链理念 2.1基于价值链的成本观念 根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。因此，我们应该从价值链角度看成本的重要。

成本管理外文文献及翻译

成本管理外文文献 China's Enterprise Cost Management Analysis and Countermeasures Abstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Management measures In a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development. First, the reality of China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind the Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline. In addition, the vast majority of enterprises in the overall concept of lack of Cost

企业并购财务风险控制外文文献翻译译文3100字

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文献综述--中小企业成本控制研究

J I A N G S U U N I V E R S I T Y 本科毕业论文 文献综述 专业班级：会计学11 学生姓名：曹彩云 指导教师姓名：章文芳 指导教师职称：副教授 2013 年 4 月

中小企业成本控制研究 文献综述 所谓成本控制，是企业根据一定时期预先建立的成本管理目标，由成本控制主体在其职权范围内，以生产耗费发生事前与成本控制过程及事后分析，对各种影响成本的因素和条件采取的一系列预防和调节措施，以保证成本管理目标实现的管理行为。 成本控制是一个老生常谈的话题，但在一些中小企业中，管理者往往重心都倾向销售业绩的提高，而忽视了成本控制的工作。在当今激烈的市场竞争环境中，成本的降低是增加利润的有效方法之一，降低成本已成为企业首先要解决的重要问题。 国外研究综述 在国外，成本控制已经是一门非常系统的课程。国外学者一直对成本管理进行研究，并且很早就认识到成本竞争优势是企业竞争优势(技术、质量、服务、成本)的核心。他们将成本管理水平的高低视为企部管理机制的运行效果绩效指标。 1987年，库珀和卡普兰在《成本会计怎样系统地歪曲了产品成品》中第一次提出了“成本动因”（cost driver，成本驱动因子）理论，将成本比作因变量，各种独立或相互作用着的因素作为自变量，认为成本是各种独立或相互作用着的因素合力相互影响的结果。他们还是认为，业务量，比如产量，是影响成本的主要动因。主要论述了业务量对成本的制约作用，但没有考虑其他的影响因素。按照这一动因决定思想，把企业的全部成本分为变动成本和固定成本两大类。在此基础上，形成了诸如量本利分析以及依存于产量的弹性预算等在成本费用管理中的具体应用。成本动因理论的提出，将成本控制从理论上提升到了系统的高度，使越来越多的人开始关注成本控制对企业的重要性。 Roger J. Binder提出成本控制是通过降低成本以提高企业成本效率的一个广泛的成本核算和管理的活动。企业在具体产品生产领域运用成本控制方法，监测、评估并最终提高其在特定领域的效率，如：部门、生产线，及内部管理的操作过程。他提出成本控制的两种应用形式：行为的管理和监督，绩效评估。 厄休特·库恩（美）在《项目成本与进度综合控制》中提出项目成本与进度综合控制是事关项目成败的关键因素之一。Robert W.Ingram博士（亚拉巴马大学会计学院讲席教授）提出了按成本-预算-资本支出-内部控制-业绩评价这条主线剖析管理会计，以企业经营的日常管理为背景讲解成本会计。这些都使成本控制这一课题更加丰富与详实。

(完整word版)企业并购文献综述总表

企业并购文献综述总表 作者时间文章名字视角理论方法 实证 结论(应用) 样本期 限 数量所用模型 贺虹吕凡2008.01 对并购协同 效应含义及 计算方法的 认识 协同效应 的含义及 计算方法 规范我国并购协同效应的计 算可以从企业价值评估 和业绩评价的理论方法 着手，例如EVA、BSC、 DCF、股价收益评估、财 务数据等 朱宝宪吴亚君2004.09 企业协同效 应的计算 国内外协 同效应的 实证研究 中的计算 方法 规范协同效应的多种计算方 法发展较成熟的是在异 常累计基础上计算以及 从业绩改变角度着手衡 量，评价新模型和国内 的两种方法在计算的合 理性以及准确性上则需 要做进一步的探讨。 1

夏新平宋光耀1999.03 企业并购中 协同效应的 计算 内部、外部 计算模型 对协同效 应的计算 规范两种模型各有利弊，不 能忽视企业的市场价值 及交易成本，必须使用 正确的折现率和恰当的 考察时间点，排除非并 购因素对净增加现金流 和股票交易价格的影 响。另外，对并购前后 的市盈率的变化还有待 进一步的研究. 董运宝2006年并购的协同 效应分析并购协同 效应的概 念、内容 规范并购的协同效应包括 了经营、管理、财务、 无形资产及产业协同。 我国目前产业结构不合 理，公司治理结构不健 全，组织管理方式落后， 企业资本结构不合理， 这些问题都有待于在并 购中，通过发挥协同效 应的作用加以改善。 2

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物流成本控制综述 摘要：随着经济全球化趋势的增强，企业面临的竞争环境日益激烈，传统的生产管理模式已经很难适应市场的需求；与此同时，产业分化不断细化、产业链条逐渐拉长，物流时间和物流成本在产品总时间和总成本所占的比例显著提高。本文就从我国物流成本的构成、现状、衡量指标、控制的意义、存在的问题以及控制的途径和方法等角度对其进行分析并加以总结。 关键词：物流成本成本控制研究现状 1.引言 物流成本是指产品的空间移动或时间占有中所耗费的各种劳动和物化劳动的货币表现。具体的说，它是产品在实物运动过程中，如包装、搬运装卸、运输、储存、流通加工等各个活动中所支出的人力、物力和财力的总和。企业物流成本的控制是在企业物流过程中，对物流成本形成的各种因素按照事先拟定的标准严格加以监督，发现偏差就及时采取措施加以纠正，从而使物流过程中的各项资源的消耗和费用开支限制在规定的范围内。邓凤祥的《现在物流成本管理》也指出，研究企业的物流成本构成，合理控制企业物流成本，挖掘企业第三利润源成为现代企业经营发展需要面对的新问题。 2.物流成本构成的理论研究 宋华的《物流成本的分析与控制》对物流成本的构成进行过具体的分析，他认为物流成本包括：物资流通费、信息流通费以及物流经营管理费。 (1) 物资流通费包括运输费、保管费、装卸费、包装费、流通加工费等。 (2) 信息流通费指处理和传送物流相关信息发生的费用，包括库存管理、订单管理、顾客服务等相关费用。

(3) 物流经营管理费用是指物流的计划、协调、控制等管理活动方面发生的费用，不仅包括现场物流经营管理费用，而且包括本部的物流经营管理费。3.企业物流运营成本的现状研究 《制造企业的物流成本管理》这本书，将我国企业物流运营成本的现状归结为一下三点： （1）物流运输成本高 李伊松和易华合写的《物流成本管理》中曾说过，运输在整个物流中占有重要地位，其成本要占物流总成本的35%-50%，占商品价格的4%-10%，所以运输费用的减少对物流总成本的节约具有举足轻重的作用。在实际运输过程中，返程或起程空驶、迂回运输、重复运输和运力选择不当等不合理运输都会导致额外费用和消耗，打打增加物流运输的费用。同时，我国的运输业也现存很多问题，其中公路运输的低效率已成为物流业整体运营水平低下的关键原因，低效率的公路运输也抬高了物流成本。 （2）物流库存成本高 我国工业产品库存历年积累的数万亿元巨额存量难以消化，同时新生库存增量没有得到根本遏制。《企业物流成本管理之我见》这本书就提出这样一个观点：库存成本过高已成为我国经济快速发展的一道障碍，它直接导致了经济节奏缓慢，运行质量变差、流通效率低下等种种恶果。 (3) 物流管理成本高 目前，我国物流业在管理上存在一些问题，也是企业物流成本偏高的原因。黎忠的《浅议如何降低物流成本》就将企业的物流管理成本存在的问题总结为一下几点：

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外文翻译 原文 Cost-Containment and Cost-Management Strategies Material Source: Author: Alan f. Goldberg ,William P. Fleming The leadership and boards of trustees of all healthcare organizations are the ultimate stewards of the limited resources available to best meet community needs. The strategic planning process leads the organization down a clear path of setting priorities, making choices, and taking action. The day a new cancer center opens or the latest technology arrives is an exciting one for the community. After the ribbon cutting, these new programs become the responsibility of the hospital's service line directors or clinical managers. Their staffing is based on projections and other assumptions that may or may not be on point but have a direct impact on the operations and finances of the organization. As part of normal decision making for a hospital's new initiatives, a payer mix and revenue stream were predicted. Now two significant environmental events have made projections more uncertain and put aggressive cost management on center stage: the economic downturn and payment reform. The economic downturn affecting hospitals began in the fall of 2008. Its broad impact on the organization was described by Goldberg and Petasnick (2010): With credit markets drying up, unemployment rising, consumer confidence eroding, and employee morale shaken, healthcare system executives had their hands full. The combined result of the turmoil made the old adage "cash is king" truer than ever. As consumers pulled back and individuals lost health insurance, hospitals experienced losses in volume for elective, nonemergent healthcare. Financial operating results suffered. Meanwhile, losses in investment values eliminated the safety net reserves created by nonoperating income. Many hospitals and healthcare systems were forced to consider or enact layoffs and postpone or cancel capital-intensive projects. All were required to rethink their strategic plans. Because of the economic downturn and high unemployment, which led to income declines and individuals losing job-based healthcare coverage, Medicaid enrollment is projected to increase 10.5 percent in fiscal 2010.

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