中国大型制造企业物流资源整合研究
摘要
本文在分析中国物流业发展现状与发展背景下,研究了大型制造企业物流的特点与发展趋势,对物流管理理论与物流资源整合理论进行了梳理、归纳和评述,揭示了物流资源整合对于企业的重要作用,阐述了制造企业物流资源整合对于发展现代制造业,实现制造业转型升级的重要意义。
通过对交易费用理论进行梳理,确定本研究的理论基础；运用交易费用理论,分析了企业物流成本的影响因素及其影响特点；结合本研究的内容和目的,对第三方物流、第四方物流进行了讨论,对于制造业企业如何选择物流模式进行了系统分析,为企业有效选择物流模式,充分利用外部物流资源,优化内部资源配置,提高物流效率,提供了基本依据和选择方法。
总结、分析中国大型制造企业物流管理现状,从企业自身的角度出发,以降低交易费用、提高运作效率为主线,找出物流管理中的主要问题,分析揭示造成这些问题的内在原因；结合国内外一些成功的实践案例,对其物流管理的成功经验进行了剖析,归纳、总结了这些成功实践的共同经验,为国内大型制造企业物流管理改善提供了借鉴,指明了物流成本控制的方向和路径。
贴近物流成本控制实践,界定了物流成本的计量和测定问题,在对交易费用进行分类的基础上,将其划分为可以计量与难以计量两类费用；针对可以计量的交易费用,在辨析了狭义的成本费用概念的基础上,探讨了合理计量物流成本的相关问题,分析了传统会计的核算方法对于物流资源整合需要的不足,指出了作业成本方法在整合物流资源中的重要作用。分析了影响物流成本的主要因素,提出了流程再造、组织结构整合、企业并购、战略联盟、外包、完善成本核算制度、利用外部研究力量等系统的降低企业物流成本的方法和措施,对于制造企业降低物流成本的实践,具有较强的指导作用。
Based on the analysis of the development of China's logistics industry status and development background, this dissertation studies the characteristics and trends of the large-scale manufacturing logistics enterprises, and explores the influence of manufacturing enterprise on the efficiency and effectiveness of business activities, as well as the major problems in the management. It has revealed that recourses integration of the manufacturing enterprises would be of great importance to the development, transformation and upgrading of the modern manufacturing enterprises.
The transaction cost theory lays down the theoretical basis of this study. And it has been used to analyze the impact factors of logistics cost and the characteristics. In accordance with the content and purpose of this research, the third-party and the fourth-party logistics are discussed. It also systematically explores the way how the manufacturing enterprises choose logistics modes. It puts forward the criteria and methods for the enterprises to effectively select the logistics modes, fully use external logistics resources, optimize the internal resource configuration, and improve logistics efficiency.
The logistics management of China's large-scale manufacturing enterprises have been examined and summarized. From the perspectives of the enterpreises, the major problems as well as the internal causes have been identified and revealed in order to reduce the transaction costs and improve the operational efficiency, which is also the main line. Referring to some successful cases at home and abroad, this study has provided some guidance for the domestic large-scale manufacturing enterprises to improve logistics management. At the same time, common experience of these successful practices have been summed up. The direction and path of the logistics cost control have been pointed out.
Closely related with the logistics cost control practice, the measurement and determination of logistics cost have been defined. Referring to the classification of the transaction costs, this paper has divided the logistics cost into two types. One is measurable cost and another one is unmeasurable cost. In the narrow sense of the concept of cost, This study has also explored the issues related to the reasonable measurement of logistics cost and analyzed the weak points when the traditional accounting methods are employed to measure the logistics resources integration, revealing the important role the activity-based costing method plays in the integration of logistics resources. The main factors affecting the cost of logistics have been analyzed. The process reengineering, organization structure integration, merger, strategic alliance, and outsourcing have been proposed to reduce the logistics cost of enterprises as well as the improvement of the cost accounting system and the use of external research power. This study has some implications for the manufacturing enterprises to reduce the logistics cost.
通过对交易费用理论进行梳理,确定本研究的理论基础；运用交易费用理论,分析了企业物流成本的影响因素及其影响特点；结合本研究的内容和目的,对第三方物流、第四方物流进行了讨论,对于制造业企业如何选择物流模式进行了系统分析,为企业有效选择物流模式,充分利用外部物流资源,优化内部资源配置,提高物流效率,提供了基本依据和选择方法。
总结、分析中国大型制造企业物流管理现状,从企业自身的角度出发,以降低交易费用、提高运作效率为主线,找出物流管理中的主要问题,分析揭示造成这些问题的内在原因；结合国内外一些成功的实践案例,对其物流管理的成功经验进行了剖析,归纳、总结了这些成功实践的共同经验,为国内大型制造企业物流管理改善提供了借鉴,指明了物流成本控制的方向和路径。
贴近物流成本控制实践,界定了物流成本的计量和测定问题,在对交易费用进行分类的基础上,将其划分为可以计量与难以计量两类费用；针对可以计量的交易费用,在辨析了狭义的成本费用概念的基础上,探讨了合理计量物流成本的相关问题,分析了传统会计的核算方法对于物流资源整合需要的不足,指出了作业成本方法在整合物流资源中的重要作用。分析了影响物流成本的主要因素,提出了流程再造、组织结构整合、企业并购、战略联盟、外包、完善成本核算制度、利用外部研究力量等系统的降低企业物流成本的方法和措施,对于制造企业降低物流成本的实践,具有较强的指导作用。
Based on the analysis of the development of China's logistics industry status and development background, this dissertation studies the characteristics and trends of the large-scale manufacturing logistics enterprises, and explores the influence of manufacturing enterprise on the efficiency and effectiveness of business activities, as well as the major problems in the management. It has revealed that recourses integration of the manufacturing enterprises would be of great importance to the development, transformation and upgrading of the modern manufacturing enterprises.
The transaction cost theory lays down the theoretical basis of this study. And it has been used to analyze the impact factors of logistics cost and the characteristics. In accordance with the content and purpose of this research, the third-party and the fourth-party logistics are discussed. It also systematically explores the way how the manufacturing enterprises choose logistics modes. It puts forward the criteria and methods for the enterprises to effectively select the logistics modes, fully use external logistics resources, optimize the internal resource configuration, and improve logistics efficiency.
The logistics management of China's large-scale manufacturing enterprises have been examined and summarized. From the perspectives of the enterpreises, the major problems as well as the internal causes have been identified and revealed in order to reduce the transaction costs and improve the operational efficiency, which is also the main line. Referring to some successful cases at home and abroad, this study has provided some guidance for the domestic large-scale manufacturing enterprises to improve logistics management. At the same time, common experience of these successful practices have been summed up. The direction and path of the logistics cost control have been pointed out.
Closely related with the logistics cost control practice, the measurement and determination of logistics cost have been defined. Referring to the classification of the transaction costs, this paper has divided the logistics cost into two types. One is measurable cost and another one is unmeasurable cost. In the narrow sense of the concept of cost, This study has also explored the issues related to the reasonable measurement of logistics cost and analyzed the weak points when the traditional accounting methods are employed to measure the logistics resources integration, revealing the important role the activity-based costing method plays in the integration of logistics resources. The main factors affecting the cost of logistics have been analyzed. The process reengineering, organization structure integration, merger, strategic alliance, and outsourcing have been proposed to reduce the logistics cost of enterprises as well as the improvement of the cost accounting system and the use of external research power. This study has some implications for the manufacturing enterprises to reduce the logistics cost.
引文
[1]Logistics Costs On The Rise:New Study Tells Where&Why, Managing Logistics, 2002(4)
[2]Sheffi Yosef, Eskandar Babak, Koutsopoulos Hafts. N. Transportation Mode Choice Based On Total Logistics Costs[J]. Journal of Business Logistics,1988(9)
[3]Ronald H. Ballou, Stephen M. Gilbert, Ashok Mukherjee. New Managerial Challenges from Supply Chain Opportunities[J]. Industrial Marketing Management. 2000.29:7-18
[4]Gooley Toby P. Pindinn the hidden cost of logistics[J]. Traffic management.1995, 34(3):47-53
[5]Karl Inderfurth, Erwin Van der Laan. Lead-time effects and policy improvement for stochastic inventory control with remanufacturing[J]. Int. J. Production Economics, 2001(71)
[6]Cooper R Kaplan SR. Cost and Erect[M]. Boston:HBS Press,1998[9]Martin Christopher. Logistics and Supply Chain Management-Strategies for Reducing Cost and improving Service[M]. Prentice Hall,1998
[7]Qiang Wang, Kenneth Zantow, Fujun Lai. et. al. Strategic postures of third-party logistics providers in mainland China[J]. International Journal of Physical Distribution&Logistics Management,2006,36(10):793-819
[8]Edward Morash, Cornelia Dr?ge, and Shawnee K. Vickery. Boundary Spanning Interfaces Between Logistics, Production, Marketing, and New Product Development[J] International Journal of Physical Distribution and Logistics Management, Special Issue on Interfunctional Coordination of Logistics with Other Business Functions,1996,26(8):43-62
[9]Christopher M. Total Distribution:A Framework for Analysis, Costing and Control[M]. Aldershot:Gower Press,1971
[10]Shao Wei Lam, Joyce M. W. Low, Loon Ching Tang.. Operational Efficiencies across Asia Pacific Airports. Transportation Research Part E 2009(45)654-665
[11]Seuring S, GoldbachM. Cost Management in Supply Chains[M]. New York: Physica-Verlag, Heidelberg,2002
[12]Dounlasm Lambent, Renan L Undunonlu. Measuninn and sell-inn the value of logistics[J]. The International Journal of Logistics Management,2000(11)
[13]Gooley Toby P. Pindinn the hidden cost of logistics[J]. Traffic management, 1995(34)Sheffi Yosef, Eskandar Babak, Koutsopoulos Hafts. N. Transportation Mode Choice Based On Total Logistics Costs[J]. Journal of Business Logistics, 1988(9)
[14]S. H. Ghodsypour, C. O'Brien. The total cost of logistics in supplier selection, underconditions of multiple sourcing, multiple criteria and capacity constraint[J]. Int. J. Production Economics.2001.73:15-27
[15]Ramasesh, R. V, Recasting the traditional inventory model to implement Just-in-timePurchasing. Production and Inventory Managemen,1990,01
[16][Sakrer, B. R. and Rarjia, G. R. Optimal batch size and raw material ordering Policy for a Production system with a fixed-intevral, lumpy demand delivery system European Journal of Operational Research,1996
[17]CoiaAnthony. Logistics Cost -Control:The Top 10 Best-Practice Techniques, Financial Executive's News,2003(1)
[18]C. K. Prahalad and Gary Hamel. The core competence of the corporation[J]. Harvard Business, May-June,1990
[19]Min H, Joo S J. Benchmarking the operational efficiency of third party logistics providers using data envelopment analysis [J]. Supply Chain Management:An International Journal,2006,11(3):259-265
[20]Lieb RC. The Use of Third-Party Logistics Service by Large American Manufacturers. Journal of business Logistics,1992,13(2):29-42
[21]James C. Johnson:Contemporary Logj stics. Upper Saddle River:Prentice Hall, 1998
[22]Xiu Li, Yu Zhao, Wenhuang Liu etal. The Decision Optimization Model of 4PL. IEEE International Conference Proceedings on Systems, Man&Cybernetics. WASHINGTON, D. C., USA:2003.1241-1245
[23]Constantine Bourlakis. Information technology safeguards:logistics asset specificity and fourth-party logistics network creation in the food retail chain. Santa Barbara:The Journal of Business&Industrial Marketing.2005
[24]Dess G G, Peter S D. Porter's(1980)Generic Strategies as Determinants of Strategic Group Membership and Organizational Performance[J]. Academy of Management Journal,1984,27(9):467-488
[25]Miller A, Dess G G. Assessing Porter's(1980)Model in Terms of Its Generalizability, Accuracy and Simplicity[J]. Journal Management Study,1993,30(4):553-585
[26]Kumar K, Subramanian R, Yauger C. Pure versus Hybrid:Performance Implications of Porter's Generic Strategies[J]. Health Care Management Review, 1997,22(4):47-60
[27]Spanos Y E, Zaralis G, Lioukas S. Strategy and industry effects on profitability: evidence from Greece[J]. Strategic Management Journal,2004,25(2):139-165
[28]John Love.3PL/4PL-Where Next?Logistics and Transport Focus,2004,6:18-21
[29]Michael Girdley, Rob Woollen, Sandra Emerson. J2EE application and BEA Weblogic Server. Beijing:Electronics Industry Press.2002
[30]Ken Cottrill. Busting Logistics. Newark:Traffic World.2004
[31]Simon Roberts. Fourth party politics. Frontline Solutions,2003(12):14-19
[32]John Paul Quinn. Driving east, shifting into 4PL. Logistics anagement,2003,42(9): 65-69
[33]Jones G R, Butler, J E. Costs, revenue, and business-level strategy. Academy of Mana-gement Review,1988,13(2):202-213
[34]Hill C W L. Differentiation versus low cost or differentiation and low cost:a contingency framework. Academy of Management Review,1988,13(3):401-412
[35]Douglas J Bade, James K Mueller. New for the millennium:4PL. Logistics today, 1999,40(2):78-81
[36]Anonymous. Creating and managing the e-supply chain at UPS worldwide logistics. Strategic Direction.2002,18(2):5-7
[37]Bade DJ, Mueller JK. New for the millennium:4PL. Transportation and Distribution,1999,2:26-29
[38]Williamson, O. E, Transaction-cost Economics:the Governance of contractual Relation[J]. Journal of Law and Economics,1975, (22):233-261
[39]Benoit A. Aubert, Suzanne Rivard, Michael Patry. A Transaction Cost Approach to Outsourcing Behavior:Some Empirical Evidence[J]. Information&Management, 1996, (30):51-64
[40]Prahalad, C., & Hamel, G. The Core Competence of Corporation[J]. Harvard Business Review,1990, (68):79-91
[41]Barney, J. B. Firm Resources and Sustained, Competitive Advantage[J]. Journal of Management,1991, (3):99-120
[42]Cummins, J. D, Tennyson, S. Weiss, M. A. Consolidation and efficiency in the US life insurance industry[J]. Journal of Banking&Finance,1999,23(24):325-357
[43]]Maudos and Pastor. Cost and profit efficiency in the Spanish banking sector (1985-1996):Anon-parametric approach[J]. Applied Financial Economics,,2003, 13(1):1-12
[44]Camanho, A. S., Dyson, R. G. Cost efficiency measurement with price uncertainty: A DEA application to bank branch assessments [J]. European Journal of Operational Research,2005(161):432-446
[45]Christopher, M. logistics and supply chain management [M]. Pitman Publishing. London:1992.76-123
[46]Kern T. and Willcocks L. Exploring Information Technology Outsourcing Relationships:Theory and practice [J]. Journal of Strategic Information System, 2000, (9):320-350
[47]Ulli Arnold. New Dimensions of Outsourcing:A Combination of Transaction Cost Economics and the Core Competencies Concept[J]. European Journal of purchasing&supply chain management,2000, (6):23-29
[48]Gainey, T. W., Klaas, B. S. The Outsourcing of Training Development:Factors Impacting Client Satisfaction[J]. Journal of Management,2002, (18):1-23
[49]Fawcett S, Stanley L, Smith S. Developing a logistics capability to improve the performance of international operations [J]. Journal of Business Logistics,1997, 18(2):101-127
[50]Barbara Casu&Claudia Girardone. Financial conglomeration:efficiency, productivity and strategic drive[J]. Applied Financial Economics,2004(14):687-696
[51]M Karim&C Jhantasana. Cost Efficiency And Profitability In Thailand's Life Insurance Industry:A Stochastic Cost Frontier Approach[J]. International Journal of Applied Econometrics and Quantitative Studies.2005(2-4):19-36
[52]Boyer, K. K.,&Lewis, M. W. Competitive priorities:Investigating the need for trade-offs in operations strategy[J].. Production and Operations Management,2002, 11(1),9-20
[53]Morgan Swink, Ram Narasimhan, Soo Wook Kim. Manufacturing Practices and Strategy Integration:Effects on Cost Efficiency, Flexibility, and Market-Based Performance[J]. Decision Sciences,2005,36(3):427-457
[54]Sarkis, J., Talluri, S.,. Performance-based clustering for benchmarking of US airports [J]. Transportation Research Part A,2004(38):329-346
[55]Yoshida, Y., Fujimoto, H.. Japanese-airport benchmarking with DEA and endogenous-weight TFP methods:testing the criticism of over-investment in Japanese regional airports. Transportation Research Part E,2004(40):533-546
[56]Beynon MJ., Peel MJ., Variable precision rough set theory and data discretisation: an application to corporate failure prediction[J]. The international Journal of ManagementScience,2001(6):561-576
[57]David, J. S., Hwang, Y, Pei, B. K. and W. Reneau. The performance effects of congruence between product competitive strategies and purchasing management design [J]. Management Science,2002(48):866-886
[58]Lindawati Gani, Johnny Jermias Investigating the effect of board independence on performance across different strategies[J]. The International Journal of Accounting, 2006
[59]David M. Brock, Tal Yaffe. International diversification and performance:The mediating role of implementation[J]. International Business Review,2008(17): 600-615
[60]Chen S S, Ho Kw. Corporate Diversification, Ownership Structure, And Firm Value: TheSingapore Evidence[J]. International Review Of Financial Analysis,2000(9): 315-326
[61]Mollet, P. Diversification into Logistics:Strategies for Incumbent Postal Operators in Europe[D]. Lausanne:Federal Polytechnic School, doctoral dissertation,2008. p: 98
[62]Miller, D. Configurations of strategy and structure[J]. Strategic Management Journal,1986,7(3):233-250
[63]Miller, D. The structural and environmental correlates of business strategy[J]. Strategic Management Journal,1987,8(1):55-76
[64]Katja Lahtinen, Anne Toppinen. Financial performance in Finnish large-and medium-sized sawmills:The effects of value-added creation and cost-efficiency seeking[J]. Journal of Forest Economics,2008(14):289-305
[65]Scott J. Grawe. Logistics innovation:a literature-based conceptual framework[J]. International Journal of Logistics Management,2009,20(3):360-377
[66]国务院关于印发物流业调整和振兴规划的通知[EB].中央政府门户网站,http: //www.gov.cn/zwgk/2009-03/13/content_1259194.htm
[67]舒辉.江西财经大学工商管理学院,物流理论研究综述.第二届中国物流学术年会论文集
[68]汪晓华,田青,安宇.物流工程研究综述,www.cnki.net
[69]张莉.供应链管理文献综述.管理宝鉴,2004(11)
[70]庄玉良,贺超,张岩.近十年来物流研究的综述与分析.管理现代化,2004(5)
[71]王非,胡信步.供应链管理若干问题研究综述.人文地理,2005(3)
[72]常少荣,韩雪梅.物流产业问题研究综述0现代物流,2003(2)
[73]宋德勇,欧阳强等.我国发展循环经济面临的主要问题.理论参考,2005(8)
[74]欧阳强,宋德勇.先进的循环经济文化模式构建分析.山西财经大学学报,2005(6)
[75]宋德勇,欧阳强,申米玲.循环经济的本质与我国发展循环经济的路径选择.当代经济科学,2005(5)
[76]陆钟武.关于循环经济几个问题的分析研究.环境科学研究,2003(5)
[77]马凯.发展循环经济的五个环节.瞪望新闻周刊,2005(5)
[78]张建华,梅胜,张格.交易成本：外包现象的一个解释视角.商业研究,2005(7)
[79]范春梅,辛若朋.物流绩效评价研究现状综述.理论探讨(学术版),2004(9)
[80]田宇.物流效率评价方法研究.物流科技,2000(2)
[81]周加来.流通领域的交易成本问题.财贸经济,1996(5)
[82]冯俊文.企业物流供应链管理.科技进步与对策,2000,17(9)
[83]李骏阳.交易费用与我国流通形式的演变.商业经济与管理(杭州商学院学报),1994(6)
[84]孙薇.流通理论研究的回顾与分析.商业经济与管理,2005(5)
[85]张占峰.第三方物流的经济学分析.商场现代化(学术版),2004(10)
[86]郭强,黄学良.第三方物流在我国的发展研究.物流科技,27(总110期)
[87]丁俊发.工业企业发展物流必须攻克六个难题.物流技术,2004(1)
[88]龙江.论物流的思维与制度创新.国际商务研究,2004(2)
[89]贾小玫.逆向物流的博弈分析.商业经济与管理,2005(2)
[90]李刚,胡慧娟.企业物流成本管理制度构建.商业研究,2005(10)
[91]张韧静.物流发展的制度经济学视角.2003(6)
[92]宋迎春.现代管理科学.现行企业会计制度与物流成本分离的困境.物流技术,2004(2)
[93]罗志辉,彭玉兰,李君华.物流组织演变的制度分析.财经理论与实践(双月刊),2004(3)
[94]徐杨.从制度的角度来思考我国物流业的发展.现代物流,2004(7)
[95]李江波.中外物流业的比较.科技创业月刊,2005(9)
[96]张静芳.对我国废弃物物流的现状分析与研究.理论探讨,2004(9)
[97]李福学.我国企业物流存在的问题及对策.中国流通经济,2005(1)
[98]张弘.中国物流成本研究.财贸经济,2004(8)
[99]王桂琴.对物流成木会计核算和管理问题的思考.物流技术,2005(9)
[100]杨向东.我国物流产业的政策分析.内蒙古科技与经济
[101]赵选民,刘海斌.第三方物流制度经济分析及其发展.西安邮电学院学报,2004(10)
[102]陈悟朝.我国物流业发展的制度思考.中国流通经济,2002(3)
[103]邓超,李培根.物流分析模型在环境问题研究中的应用.环境技术,2002(4)
[104]金勇,谭欣.发展我国绿色物流的对策研究.新疆社科论坛,2004(5)
[105]曾凤梅,李鹏斌,蔡银燕等.供应链中的物流与环境保护.交通运输工程与信息学报,2005(3)
[106]史石榴.可持续发展与绿色物流的实施.公路运输文摘,2004(2/3)
[107]周勇.绿色物流及其实现对策研究.产业经济,2005(9)
[108]李桂艳.绿色物流发展中存在的问题及对策.物流科技,28(总第117期)
[109]孙林岩,王蓓.逆向物流的研究现状和发展趋势.中国机械工程,2005(5)
[110]刘庆广.浅议企业绿色物流及发展对策.物流科技,26(总第100期)
[111]聂茂林,张成考.生态供应链管理环境下的物流绿色化.企业经济,2005(9)
[112]范佳静,周耀烈.循环经济在物流中的体现——绿色物流.经济论坛,2005(19)
[113]杨伟文,黄宇驰.我国物流业的现状及其发展方向.湖南经济管理干部学院学报,2005(1)
[114]李振,朱传耿.中国物流理论和技术研究现状及前瞻.物流技术,2005(10)
[115]严伟,刘秋庭.中国物流未来发展对策.物流技术,2005
[116]陈海华.绿色物流的潜在价值.铁道物资科学管理,2004(5)
[117]钱英.基于电子商务的绿色物流发展与实施研究.商品储运与养护,2004(10)
[118]郭名,刘岚.从供需层面看中国第三方物流问题.物流科技,2004(10)
[119]刘秉镰.基于价值量的物流需求分析与预测方法研究.中国软科学,2004(5)
[120]姚建华.基于循环经济的逆向物流介析.商业文荟,2005(4)
[121]刘妍.供应链管理模式下第三方物流经济意义.分析价值工程,2003(1)
[122]朱振东.企业物流资源的整合.中国储运,2004(6)
[123]王琛,崔航.企业第三利润源泉凸现的经济分析.科学与管理,2004(2)
[124]徐国虎,许芳.企业物流业务溢出下的外包博弈分析.商品储运与养护, 2004(10)
[125]赵英军,王琛.实现企业第三利润源泉的经济分析.边疆经济与文化,2004(10)
[126]田青,缪立新,郑力等.物流费用规模经济分析.中国物流与采购,2005(15)
[127]祁庆民,侯凌燕,王欣旭等.中国制造企业物流现状和发展方向研究.起重运输机械,2003(11)
[128]杨光.机械制造企业库存信息管理系统.武汉理工大学学报·信息与管理工程版,2001(9)
[129]徐杰,鞠颂东.对物流学学科体系的思考.北方交通大学学报(社会科学版),2003(12)
[130]冯冠军.从核心能力理论看物流自营.企业经济,2004(5)
[131]吴玮,倪卫红.第四方物流运作模式及核心竞争办研究.经济师,2005(10)
[132]王淑云.基于核心能力的物流外包.企业经济,2004(2)
[133]沈惠敏.交易费用理论对物流活动的影响分析.铁道物资科学管理,2004(2)
[134]尹柳营,胡晓灵.企业运作的动态衔接管理理论框架的构建.管理评论,2005(1)
[135]魏洁,李军.实施逆向物流的理论基础及效应分析.世界科技研究与发展,2005(6)
[136]郭成.关于降低企业物流成本的方法探讨.物流技术,2002(11)
[137]黄岩,高建兵,蔡雨阳.企业物流成本的控制研究.中国软科学,2000(7)
[138]吴虹雁,顾义军.企业物流成本管理创新刍议.南京农业大学学报(社会科学版),2003(3)
[139]许道涛.张海翔企业物流成本计算方法及其降低途径.商业研究,2004(15)
[140]李朝辉,邓贵仕,王谨.企业物流成本系统化控制分析.东南大学学报(哲学社会科学版),2002(10)
[141]丁日国.企业物流合理化的探讨.经营之道,1999(5)
[142]王志琴.如何降低物流成本——我国物流企业函待解决的问题.商品储运与养护,2002(12)
[143]肖天明.我国企业物流成本控制的切入点与对策.引进与咨询,2004(2)
[144]李建华,顾穗珊.物流成木及其管理模式的研究.吉林大学社会科学学报,2004年1月
[145]谢惠贞.第三方物流的经济学解释.现代管理科学,2004(11)
[146]王健,方佳林.美、日、欧现代物流发展的比较与启示.东北亚论坛,2005(3)
[147]吴崎右.欧美日第三方物流的特点及启示.商业经济文荟,2003(4)
[148]李霞飞.日本综合物流对策.商业时代,2003(19)
[149]涂传清.国家标准《企业物流成本构成与计算》的不足及改进建议.中国流通经济,2010(10)
[150]崔介何.物流学.北京：北京工业大学出版,2003
[151]苏雄义.企业物流管理总论—新竞争力源泉.北京：高等教育出版社,2003
[152]周在青,杨志刚.现代物流管理.北京：人民交通出版社,2002
[153]董千里.高级物流学.北京：人民交通出版社,1999
[154]R.科斯.A.阿尔钦.D.N诺斯等.财产权利与制度变迁.上海三联书店,1994
[155]徐育才.6西格玛管理培训北京.京华出版社,2002
[156]迈克尔,波特著.陈小悦译.竞争战略.北京华夏出版社,1997
[157]亚德里安,J.思莱沃斯基等著.凌晓东等译.发现利润区.北京：中信出版社,2003
[158]马洪,王梦奎.中国发展研究.北京：中国发展出版社,2003
[159]中国现代物流发展报告(2011).国家发改委经济运行调节局、开大学现代物流研究中心.中国物资出版社,2011
[160][美]彼得S.潘德,罗伯特P.纽曼等著.刘合光译.6σ管理法—追求卓越的阶梯.机械工业出版社,2001
[161]盛洪.现代制度经济学.北京：北京大学出版社,2003
[162]樊宏.中外物流定义比较与分析.物流技术,2006(5)
[163]王佐.物流到底是什么?兼论物流理念研究.中国物流与采购,2003(2)
[2]Sheffi Yosef, Eskandar Babak, Koutsopoulos Hafts. N. Transportation Mode Choice Based On Total Logistics Costs[J]. Journal of Business Logistics,1988(9)
[3]Ronald H. Ballou, Stephen M. Gilbert, Ashok Mukherjee. New Managerial Challenges from Supply Chain Opportunities[J]. Industrial Marketing Management. 2000.29:7-18
[4]Gooley Toby P. Pindinn the hidden cost of logistics[J]. Traffic management.1995, 34(3):47-53
[5]Karl Inderfurth, Erwin Van der Laan. Lead-time effects and policy improvement for stochastic inventory control with remanufacturing[J]. Int. J. Production Economics, 2001(71)
[6]Cooper R Kaplan SR. Cost and Erect[M]. Boston:HBS Press,1998[9]Martin Christopher. Logistics and Supply Chain Management-Strategies for Reducing Cost and improving Service[M]. Prentice Hall,1998
[7]Qiang Wang, Kenneth Zantow, Fujun Lai. et. al. Strategic postures of third-party logistics providers in mainland China[J]. International Journal of Physical Distribution&Logistics Management,2006,36(10):793-819
[8]Edward Morash, Cornelia Dr?ge, and Shawnee K. Vickery. Boundary Spanning Interfaces Between Logistics, Production, Marketing, and New Product Development[J] International Journal of Physical Distribution and Logistics Management, Special Issue on Interfunctional Coordination of Logistics with Other Business Functions,1996,26(8):43-62
[9]Christopher M. Total Distribution:A Framework for Analysis, Costing and Control[M]. Aldershot:Gower Press,1971
[10]Shao Wei Lam, Joyce M. W. Low, Loon Ching Tang.. Operational Efficiencies across Asia Pacific Airports. Transportation Research Part E 2009(45)654-665
[11]Seuring S, GoldbachM. Cost Management in Supply Chains[M]. New York: Physica-Verlag, Heidelberg,2002
[12]Dounlasm Lambent, Renan L Undunonlu. Measuninn and sell-inn the value of logistics[J]. The International Journal of Logistics Management,2000(11)
[13]Gooley Toby P. Pindinn the hidden cost of logistics[J]. Traffic management, 1995(34)Sheffi Yosef, Eskandar Babak, Koutsopoulos Hafts. N. Transportation Mode Choice Based On Total Logistics Costs[J]. Journal of Business Logistics, 1988(9)
[14]S. H. Ghodsypour, C. O'Brien. The total cost of logistics in supplier selection, underconditions of multiple sourcing, multiple criteria and capacity constraint[J]. Int. J. Production Economics.2001.73:15-27
[15]Ramasesh, R. V, Recasting the traditional inventory model to implement Just-in-timePurchasing. Production and Inventory Managemen,1990,01
[16][Sakrer, B. R. and Rarjia, G. R. Optimal batch size and raw material ordering Policy for a Production system with a fixed-intevral, lumpy demand delivery system European Journal of Operational Research,1996
[17]CoiaAnthony. Logistics Cost -Control:The Top 10 Best-Practice Techniques, Financial Executive's News,2003(1)
[18]C. K. Prahalad and Gary Hamel. The core competence of the corporation[J]. Harvard Business, May-June,1990
[19]Min H, Joo S J. Benchmarking the operational efficiency of third party logistics providers using data envelopment analysis [J]. Supply Chain Management:An International Journal,2006,11(3):259-265
[20]Lieb RC. The Use of Third-Party Logistics Service by Large American Manufacturers. Journal of business Logistics,1992,13(2):29-42
[21]James C. Johnson:Contemporary Logj stics. Upper Saddle River:Prentice Hall, 1998
[22]Xiu Li, Yu Zhao, Wenhuang Liu etal. The Decision Optimization Model of 4PL. IEEE International Conference Proceedings on Systems, Man&Cybernetics. WASHINGTON, D. C., USA:2003.1241-1245
[23]Constantine Bourlakis. Information technology safeguards:logistics asset specificity and fourth-party logistics network creation in the food retail chain. Santa Barbara:The Journal of Business&Industrial Marketing.2005
[24]Dess G G, Peter S D. Porter's(1980)Generic Strategies as Determinants of Strategic Group Membership and Organizational Performance[J]. Academy of Management Journal,1984,27(9):467-488
[25]Miller A, Dess G G. Assessing Porter's(1980)Model in Terms of Its Generalizability, Accuracy and Simplicity[J]. Journal Management Study,1993,30(4):553-585
[26]Kumar K, Subramanian R, Yauger C. Pure versus Hybrid:Performance Implications of Porter's Generic Strategies[J]. Health Care Management Review, 1997,22(4):47-60
[27]Spanos Y E, Zaralis G, Lioukas S. Strategy and industry effects on profitability: evidence from Greece[J]. Strategic Management Journal,2004,25(2):139-165
[28]John Love.3PL/4PL-Where Next?Logistics and Transport Focus,2004,6:18-21
[29]Michael Girdley, Rob Woollen, Sandra Emerson. J2EE application and BEA Weblogic Server. Beijing:Electronics Industry Press.2002
[30]Ken Cottrill. Busting Logistics. Newark:Traffic World.2004
[31]Simon Roberts. Fourth party politics. Frontline Solutions,2003(12):14-19
[32]John Paul Quinn. Driving east, shifting into 4PL. Logistics anagement,2003,42(9): 65-69
[33]Jones G R, Butler, J E. Costs, revenue, and business-level strategy. Academy of Mana-gement Review,1988,13(2):202-213
[34]Hill C W L. Differentiation versus low cost or differentiation and low cost:a contingency framework. Academy of Management Review,1988,13(3):401-412
[35]Douglas J Bade, James K Mueller. New for the millennium:4PL. Logistics today, 1999,40(2):78-81
[36]Anonymous. Creating and managing the e-supply chain at UPS worldwide logistics. Strategic Direction.2002,18(2):5-7
[37]Bade DJ, Mueller JK. New for the millennium:4PL. Transportation and Distribution,1999,2:26-29
[38]Williamson, O. E, Transaction-cost Economics:the Governance of contractual Relation[J]. Journal of Law and Economics,1975, (22):233-261
[39]Benoit A. Aubert, Suzanne Rivard, Michael Patry. A Transaction Cost Approach to Outsourcing Behavior:Some Empirical Evidence[J]. Information&Management, 1996, (30):51-64
[40]Prahalad, C., & Hamel, G. The Core Competence of Corporation[J]. Harvard Business Review,1990, (68):79-91
[41]Barney, J. B. Firm Resources and Sustained, Competitive Advantage[J]. Journal of Management,1991, (3):99-120
[42]Cummins, J. D, Tennyson, S. Weiss, M. A. Consolidation and efficiency in the US life insurance industry[J]. Journal of Banking&Finance,1999,23(24):325-357
[43]]Maudos and Pastor. Cost and profit efficiency in the Spanish banking sector (1985-1996):Anon-parametric approach[J]. Applied Financial Economics,,2003, 13(1):1-12
[44]Camanho, A. S., Dyson, R. G. Cost efficiency measurement with price uncertainty: A DEA application to bank branch assessments [J]. European Journal of Operational Research,2005(161):432-446
[45]Christopher, M. logistics and supply chain management [M]. Pitman Publishing. London:1992.76-123
[46]Kern T. and Willcocks L. Exploring Information Technology Outsourcing Relationships:Theory and practice [J]. Journal of Strategic Information System, 2000, (9):320-350
[47]Ulli Arnold. New Dimensions of Outsourcing:A Combination of Transaction Cost Economics and the Core Competencies Concept[J]. European Journal of purchasing&supply chain management,2000, (6):23-29
[48]Gainey, T. W., Klaas, B. S. The Outsourcing of Training Development:Factors Impacting Client Satisfaction[J]. Journal of Management,2002, (18):1-23
[49]Fawcett S, Stanley L, Smith S. Developing a logistics capability to improve the performance of international operations [J]. Journal of Business Logistics,1997, 18(2):101-127
[50]Barbara Casu&Claudia Girardone. Financial conglomeration:efficiency, productivity and strategic drive[J]. Applied Financial Economics,2004(14):687-696
[51]M Karim&C Jhantasana. Cost Efficiency And Profitability In Thailand's Life Insurance Industry:A Stochastic Cost Frontier Approach[J]. International Journal of Applied Econometrics and Quantitative Studies.2005(2-4):19-36
[52]Boyer, K. K.,&Lewis, M. W. Competitive priorities:Investigating the need for trade-offs in operations strategy[J].. Production and Operations Management,2002, 11(1),9-20
[53]Morgan Swink, Ram Narasimhan, Soo Wook Kim. Manufacturing Practices and Strategy Integration:Effects on Cost Efficiency, Flexibility, and Market-Based Performance[J]. Decision Sciences,2005,36(3):427-457
[54]Sarkis, J., Talluri, S.,. Performance-based clustering for benchmarking of US airports [J]. Transportation Research Part A,2004(38):329-346
[55]Yoshida, Y., Fujimoto, H.. Japanese-airport benchmarking with DEA and endogenous-weight TFP methods:testing the criticism of over-investment in Japanese regional airports. Transportation Research Part E,2004(40):533-546
[56]Beynon MJ., Peel MJ., Variable precision rough set theory and data discretisation: an application to corporate failure prediction[J]. The international Journal of ManagementScience,2001(6):561-576
[57]David, J. S., Hwang, Y, Pei, B. K. and W. Reneau. The performance effects of congruence between product competitive strategies and purchasing management design [J]. Management Science,2002(48):866-886
[58]Lindawati Gani, Johnny Jermias Investigating the effect of board independence on performance across different strategies[J]. The International Journal of Accounting, 2006
[59]David M. Brock, Tal Yaffe. International diversification and performance:The mediating role of implementation[J]. International Business Review,2008(17): 600-615
[60]Chen S S, Ho Kw. Corporate Diversification, Ownership Structure, And Firm Value: TheSingapore Evidence[J]. International Review Of Financial Analysis,2000(9): 315-326
[61]Mollet, P. Diversification into Logistics:Strategies for Incumbent Postal Operators in Europe[D]. Lausanne:Federal Polytechnic School, doctoral dissertation,2008. p: 98
[62]Miller, D. Configurations of strategy and structure[J]. Strategic Management Journal,1986,7(3):233-250
[63]Miller, D. The structural and environmental correlates of business strategy[J]. Strategic Management Journal,1987,8(1):55-76
[64]Katja Lahtinen, Anne Toppinen. Financial performance in Finnish large-and medium-sized sawmills:The effects of value-added creation and cost-efficiency seeking[J]. Journal of Forest Economics,2008(14):289-305
[65]Scott J. Grawe. Logistics innovation:a literature-based conceptual framework[J]. International Journal of Logistics Management,2009,20(3):360-377
[66]国务院关于印发物流业调整和振兴规划的通知[EB].中央政府门户网站,http: //www.gov.cn/zwgk/2009-03/13/content_1259194.htm
[67]舒辉.江西财经大学工商管理学院,物流理论研究综述.第二届中国物流学术年会论文集
[68]汪晓华,田青,安宇.物流工程研究综述,www.cnki.net
[69]张莉.供应链管理文献综述.管理宝鉴,2004(11)
[70]庄玉良,贺超,张岩.近十年来物流研究的综述与分析.管理现代化,2004(5)
[71]王非,胡信步.供应链管理若干问题研究综述.人文地理,2005(3)
[72]常少荣,韩雪梅.物流产业问题研究综述0现代物流,2003(2)
[73]宋德勇,欧阳强等.我国发展循环经济面临的主要问题.理论参考,2005(8)
[74]欧阳强,宋德勇.先进的循环经济文化模式构建分析.山西财经大学学报,2005(6)
[75]宋德勇,欧阳强,申米玲.循环经济的本质与我国发展循环经济的路径选择.当代经济科学,2005(5)
[76]陆钟武.关于循环经济几个问题的分析研究.环境科学研究,2003(5)
[77]马凯.发展循环经济的五个环节.瞪望新闻周刊,2005(5)
[78]张建华,梅胜,张格.交易成本：外包现象的一个解释视角.商业研究,2005(7)
[79]范春梅,辛若朋.物流绩效评价研究现状综述.理论探讨(学术版),2004(9)
[80]田宇.物流效率评价方法研究.物流科技,2000(2)
[81]周加来.流通领域的交易成本问题.财贸经济,1996(5)
[82]冯俊文.企业物流供应链管理.科技进步与对策,2000,17(9)
[83]李骏阳.交易费用与我国流通形式的演变.商业经济与管理(杭州商学院学报),1994(6)
[84]孙薇.流通理论研究的回顾与分析.商业经济与管理,2005(5)
[85]张占峰.第三方物流的经济学分析.商场现代化(学术版),2004(10)
[86]郭强,黄学良.第三方物流在我国的发展研究.物流科技,27(总110期)
[87]丁俊发.工业企业发展物流必须攻克六个难题.物流技术,2004(1)
[88]龙江.论物流的思维与制度创新.国际商务研究,2004(2)
[89]贾小玫.逆向物流的博弈分析.商业经济与管理,2005(2)
[90]李刚,胡慧娟.企业物流成本管理制度构建.商业研究,2005(10)
[91]张韧静.物流发展的制度经济学视角.2003(6)
[92]宋迎春.现代管理科学.现行企业会计制度与物流成本分离的困境.物流技术,2004(2)
[93]罗志辉,彭玉兰,李君华.物流组织演变的制度分析.财经理论与实践(双月刊),2004(3)
[94]徐杨.从制度的角度来思考我国物流业的发展.现代物流,2004(7)
[95]李江波.中外物流业的比较.科技创业月刊,2005(9)
[96]张静芳.对我国废弃物物流的现状分析与研究.理论探讨,2004(9)
[97]李福学.我国企业物流存在的问题及对策.中国流通经济,2005(1)
[98]张弘.中国物流成本研究.财贸经济,2004(8)
[99]王桂琴.对物流成木会计核算和管理问题的思考.物流技术,2005(9)
[100]杨向东.我国物流产业的政策分析.内蒙古科技与经济
[101]赵选民,刘海斌.第三方物流制度经济分析及其发展.西安邮电学院学报,2004(10)
[102]陈悟朝.我国物流业发展的制度思考.中国流通经济,2002(3)
[103]邓超,李培根.物流分析模型在环境问题研究中的应用.环境技术,2002(4)
[104]金勇,谭欣.发展我国绿色物流的对策研究.新疆社科论坛,2004(5)
[105]曾凤梅,李鹏斌,蔡银燕等.供应链中的物流与环境保护.交通运输工程与信息学报,2005(3)
[106]史石榴.可持续发展与绿色物流的实施.公路运输文摘,2004(2/3)
[107]周勇.绿色物流及其实现对策研究.产业经济,2005(9)
[108]李桂艳.绿色物流发展中存在的问题及对策.物流科技,28(总第117期)
[109]孙林岩,王蓓.逆向物流的研究现状和发展趋势.中国机械工程,2005(5)
[110]刘庆广.浅议企业绿色物流及发展对策.物流科技,26(总第100期)
[111]聂茂林,张成考.生态供应链管理环境下的物流绿色化.企业经济,2005(9)
[112]范佳静,周耀烈.循环经济在物流中的体现——绿色物流.经济论坛,2005(19)
[113]杨伟文,黄宇驰.我国物流业的现状及其发展方向.湖南经济管理干部学院学报,2005(1)
[114]李振,朱传耿.中国物流理论和技术研究现状及前瞻.物流技术,2005(10)
[115]严伟,刘秋庭.中国物流未来发展对策.物流技术,2005
[116]陈海华.绿色物流的潜在价值.铁道物资科学管理,2004(5)
[117]钱英.基于电子商务的绿色物流发展与实施研究.商品储运与养护,2004(10)
[118]郭名,刘岚.从供需层面看中国第三方物流问题.物流科技,2004(10)
[119]刘秉镰.基于价值量的物流需求分析与预测方法研究.中国软科学,2004(5)
[120]姚建华.基于循环经济的逆向物流介析.商业文荟,2005(4)
[121]刘妍.供应链管理模式下第三方物流经济意义.分析价值工程,2003(1)
[122]朱振东.企业物流资源的整合.中国储运,2004(6)
[123]王琛,崔航.企业第三利润源泉凸现的经济分析.科学与管理,2004(2)
[124]徐国虎,许芳.企业物流业务溢出下的外包博弈分析.商品储运与养护, 2004(10)
[125]赵英军,王琛.实现企业第三利润源泉的经济分析.边疆经济与文化,2004(10)
[126]田青,缪立新,郑力等.物流费用规模经济分析.中国物流与采购,2005(15)
[127]祁庆民,侯凌燕,王欣旭等.中国制造企业物流现状和发展方向研究.起重运输机械,2003(11)
[128]杨光.机械制造企业库存信息管理系统.武汉理工大学学报·信息与管理工程版,2001(9)
[129]徐杰,鞠颂东.对物流学学科体系的思考.北方交通大学学报(社会科学版),2003(12)
[130]冯冠军.从核心能力理论看物流自营.企业经济,2004(5)
[131]吴玮,倪卫红.第四方物流运作模式及核心竞争办研究.经济师,2005(10)
[132]王淑云.基于核心能力的物流外包.企业经济,2004(2)
[133]沈惠敏.交易费用理论对物流活动的影响分析.铁道物资科学管理,2004(2)
[134]尹柳营,胡晓灵.企业运作的动态衔接管理理论框架的构建.管理评论,2005(1)
[135]魏洁,李军.实施逆向物流的理论基础及效应分析.世界科技研究与发展,2005(6)
[136]郭成.关于降低企业物流成本的方法探讨.物流技术,2002(11)
[137]黄岩,高建兵,蔡雨阳.企业物流成本的控制研究.中国软科学,2000(7)
[138]吴虹雁,顾义军.企业物流成本管理创新刍议.南京农业大学学报(社会科学版),2003(3)
[139]许道涛.张海翔企业物流成本计算方法及其降低途径.商业研究,2004(15)
[140]李朝辉,邓贵仕,王谨.企业物流成本系统化控制分析.东南大学学报(哲学社会科学版),2002(10)
[141]丁日国.企业物流合理化的探讨.经营之道,1999(5)
[142]王志琴.如何降低物流成本——我国物流企业函待解决的问题.商品储运与养护,2002(12)
[143]肖天明.我国企业物流成本控制的切入点与对策.引进与咨询,2004(2)
[144]李建华,顾穗珊.物流成木及其管理模式的研究.吉林大学社会科学学报,2004年1月
[145]谢惠贞.第三方物流的经济学解释.现代管理科学,2004(11)
[146]王健,方佳林.美、日、欧现代物流发展的比较与启示.东北亚论坛,2005(3)
[147]吴崎右.欧美日第三方物流的特点及启示.商业经济文荟,2003(4)
[148]李霞飞.日本综合物流对策.商业时代,2003(19)
[149]涂传清.国家标准《企业物流成本构成与计算》的不足及改进建议.中国流通经济,2010(10)
[150]崔介何.物流学.北京：北京工业大学出版,2003
[151]苏雄义.企业物流管理总论—新竞争力源泉.北京：高等教育出版社,2003
[152]周在青,杨志刚.现代物流管理.北京：人民交通出版社,2002
[153]董千里.高级物流学.北京：人民交通出版社,1999
[154]R.科斯.A.阿尔钦.D.N诺斯等.财产权利与制度变迁.上海三联书店,1994
[155]徐育才.6西格玛管理培训北京.京华出版社,2002
[156]迈克尔,波特著.陈小悦译.竞争战略.北京华夏出版社,1997
[157]亚德里安,J.思莱沃斯基等著.凌晓东等译.发现利润区.北京：中信出版社,2003
[158]马洪,王梦奎.中国发展研究.北京：中国发展出版社,2003
[159]中国现代物流发展报告(2011).国家发改委经济运行调节局、开大学现代物流研究中心.中国物资出版社,2011
[160][美]彼得S.潘德,罗伯特P.纽曼等著.刘合光译.6σ管理法—追求卓越的阶梯.机械工业出版社,2001
[161]盛洪.现代制度经济学.北京：北京大学出版社,2003
[162]樊宏.中外物流定义比较与分析.物流技术,2006(5)
[163]王佐.物流到底是什么?兼论物流理念研究.中国物流与采购,2003(2)