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物流治理会计与物流企业降低本钱的基本途径 摘要：物流本钱研究的目的是以一定的物流本钱实现最高的物流服务水平。物流本钱是企业参与市场竞争的重要战略资源。从物流本钱的现状看主要症结在于对物流本钱的构成熟悉不清，以及对物流本钱的计算和控制分散，缺乏相对权威的行业数据。现有会计核算体系与物流本钱治理的现实之间存在着技术冲突，客观上需要有一种新的会计方法能够为企业决策机构提供详尽的物流信息、明确物流责任、考核物流业绩、控制物流本钱，这就是物流治理会计。为此，确立了物流治理会计为主导，以探讨寻求物流企业降低本钱的基本途径，来实现物流活动的最优化和企业效益的最大化。关键词：物流；物流本钱；物流治理会计Abstract: The goal of logistics cost study is to achieve the highest service level at certain logistics cost. Logistics cost is an important resource for enterprises to participate in the market competition, but the present study of it has such major problems as unclear knowledge of the logistics cost components, incomplete calculation of and slack control on the cost, and a lack of authoritative data in the industry. The technical conflict between the existing financial accounting system and the operation of logistics cost management requires a new accounting method that can provide detailed logistics information for the decision-makers of enterprises, clarify logistics responsibilities, assess logistics performances and control logistics costs. That method is called logistics management accounting. Therefore, the *** establishes logistics management accounting as dominant methodology and points out some basic approaches to lower logistics cost so as to optimize logistics activities and maximize the benefits of logistics enterprises.Key words: logistics; logistics cost; logistics management accounting1物流及物流本钱物流就是对处于运动和静止过程中的存货的治理。物流本钱是指产品在实物运动过程中，如包装、装卸、储存、流通加工等各个环节所支出的人、财、物的总和。通常由运输本钱、存货持有本钱和物流行政治理本钱三部分构成。物流本钱的分类方式大致有三种：（1）按物流活动可划分为：情报流通本钱、物流环节本钱、物流治理本钱。（2）按物流范围可划分为：供给物流本钱、生产物流本钱、销售物流本钱、回收物流本钱、废弃物物流本钱。（3）按用度支出形式可划分为：直接物流本钱和委托物流本钱。直接物流本钱包括人工费、燃料动力费、治理费、折旧费、利息支出及其它。委托物流本钱包括运输费、仓储费、保管费及其它。2物流本钱研究的目的及现状现代物流研究的核心围绕着物流本钱展开，所有物流公道化手段的终极目的都是：以最少的物流本钱实现预期的物流服务水平，或者以一定的物流本钱实现最高的物流服务水平。对于企业而言，要实施现代化的物流治理，关键在于全面、正确地把握企业内外发生的所有物流本钱。由于物流本钱是企业参与市场竞争的重要战略资源。纵观我国物流本钱的现状，主要症结在于对物流本钱的构成熟悉不清，以及对物流本钱的计算和控制分散，缺乏相对权威的行业数据。在现有的会计制度下，本钱按照人工和产品来分摊，不设单独的物流本钱会计科目，相关本钱都列在用度栏中，所以在企业的财务报表中并无物流本钱的直接记录，较难对企业发生的各项物流用度作出明确、全面的计算和分析。在财务预、决算表中，物流用度核算的是企业对外部运输业者所支付
成本会计论文参考文献
1.刘仲文著《人力资源会计》，首都经济贸易大学出版社
2.张文贤主编《人力资源会计制度设计》，立信会计出版社
3.中国会计学会主编《人力资源会计专题》，中国财政经济出版社
4.[美] 弗兰霍尔茨著《人力资源管理会计》，上海翻译出版公司
5.[美] 加里·S·贝克尔著《人力资本》，北京大学出版社
6.[美]查尔斯·亨格瑞著《成本与管理会计》 ,中国人民大学出版社
7.[加]斯科特著《财务会计理论》, 机械工业出版社
8.[美]马歇尔著《会计信息系统》,中国人民大学出版社
9.高伟富著《人力资源会计教程》,上海财经大学出版社
10.刘永泽著《高级财务会计》, 东北财经大学出版社
11.王瑞霞。现代煤炭企业成本管理思路浅析[J]。中国商界，2010，(12)
12.刘淑霞。浅议煤炭企业成本计划的编制[J]。魅力中国，2009，(06)
13.张雅俊。试论煤炭企业的成本特点和成本管理[J]。山西焦煤科技，2009，(08)
成本会计论文参考文献
1.刘仲文著《人力资源会计》，首都经济贸易大学出版社
2.张文贤主编《人力资源会计制度设计》，立信会计出版社
3.中国会计学会主编《人力资源会计专题》，中国财政经济出版社
4.[美] 弗兰霍尔茨著《人力资源管理会计》，上海翻译出版公司
5.[美] 加里·S·贝克尔著《人力资本》，北京大学出版社
6.[美]查尔斯·亨格瑞著《成本与管理会计》 ,中国人民大学出版社
7.[加]斯科特著《财务会计理论》, 机械工业出版社
8.[美]马歇尔著《会计信息系统》,中国人民大学出版社
9.高伟富著《人力资源会计教程》,上海财经大学出版社
10.刘永泽著《高级财务会计》, 东北财经大学出版社
11.王瑞霞。现代煤炭企业成本管理思路浅析[J]。中国商界，2010，(12)
12.刘淑霞。浅议煤炭企业成本计划的编制[J]。魅力中国，2009，(06)
13.张雅俊。试论煤炭企业的成本特点和成本管理[J]。山西焦煤科技，2009，(08)
物流治理会计与物流企业降低本钱的基本途径 摘要：物流本钱研究的目的是以一定的物流本钱实现最高的物流服务水平。物流本钱是企业参与市场竞争的重要战略资源。从物流本钱的现状看主要症结在于对物流本钱的构成熟悉不清，以及对物流本钱的计算和控制分散，缺乏相对权威的行业数据。现有会计核算体系与物流本钱治理的现实之间存在着技术冲突，客观上需要有一种新的会计方法能够为企业决策机构提供详尽的物流信息、明确物流责任、考核物流业绩、控制物流本钱，这就是物流治理会计。为此，确立了物流治理会计为主导，以探讨寻求物流企业降低本钱的基本途径，来实现物流活动的最优化和企业效益的最大化。关键词：物流；物流本钱；物流治理会计Abstract: The goal of logistics cost study is to achieve the highest service level at certain logistics cost. Logistics cost is an important resource for enterprises to participate in the market competition, but the present study of it has such major problems as unclear knowledge of the logistics cost components, incomplete calculation of and slack control on the cost, and a lack of authoritative data in the industry. The technical conflict between the existing financial accounting system and the operation of logistics cost management requires a new accounting method that can provide detailed logistics information for the decision-makers of enterprises, clarify logistics responsibilities, assess logistics performances and control logistics costs. That method is called logistics management accounting. Therefore, the *** establishes logistics management accounting as dominant methodology and points out some basic approaches to lower logistics cost so as to optimize logistics activities and maximize the benefits of logistics enterprises.Key words: logistics; logistics cost; logistics management accounting1物流及物流本钱物流就是对处于运动和静止过程中的存货的治理。物流本钱是指产品在实物运动过程中，如包装、装卸、储存、流通加工等各个环节所支出的人、财、物的总和。通常由运输本钱、存货持有本钱和物流行政治理本钱三部分构成。物流本钱的分类方式大致有三种：（1）按物流活动可划分为：情报流通本钱、物流环节本钱、物流治理本钱。（2）按物流范围可划分为：供给物流本钱、生产物流本钱、销售物流本钱、回收物流本钱、废弃物物流本钱。（3）按用度支出形式可划分为：直接物流本钱和委托物流本钱。直接物流本钱包括人工费、燃料动力费、治理费、折旧费、利息支出及其它。委托物流本钱包括运输费、仓储费、保管费及其它。2物流本钱研究的目的及现状现代物流研究的核心围绕着物流本钱展开，所有物流公道化手段的终极目的都是：以最少的物流本钱实现预期的物流服务水平，或者以一定的物流本钱实现最高的物流服务水平。对于企业而言，要实施现代化的物流治理，关键在于全面、正确地把握企业内外发生的所有物流本钱。由于物流本钱是企业参与市场竞争的重要战略资源。纵观我国物流本钱的现状，主要症结在于对物流本钱的构成熟悉不清，以及对物流本钱的计算和控制分散，缺乏相对权威的行业数据。在现有的会计制度下，本钱按照人工和产品来分摊，不设单独的物流本钱会计科目，相关本钱都列在用度栏中，所以在企业的财务报表中并无物流本钱的直接记录，较难对企业发生的各项物流用度作出明确、全面的计算和分析。在财务预、决算表中，物流用度核算的是企业对外部运输业者所支付
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综述是对某一方面的专题搜集 大量情报资料后经综合分析而写成的一种学术论文， 它是科学文献的一种。格式与写法文献综述的格式与一般研究性论文的格式有所不同。这是因为研究性的论文注重研究的方法和结果，特别是阳性结果，而文献综述要求向读者介绍与主题有关的详细资料、动态、进展、展望以及对以上方面的评述。因此文献综述的格式相对多样，但总的来说，一般都包含以下四部分：即前言、主题、总结和参考文献。撰写文献综述时可按这四部分拟写提纲，在根据提纲进行撰写工。前言部分，主要是说明写作的目的，介绍有关的概念及定义以及综述的范围，扼要说明有关主题的现状或争论焦点，使读者对全文要叙述的问题有一个初步的轮廓。主题部分，是综述的主体，其写法多样，没有固定的格式。可按年代顺序综述，也可按不同的问题进行综述，还可按不同的观点进行比较综述，不管用那一种格式综述，都要将所搜集到的文献资料归纳、整理及分析比较，阐明有关主题的历史背景、现状和发展方向，以及对这些问题的评述，主题部分应特别注意代表性强、具有科学性和创造性的文献引用和评述。总结部分，与研究性论文的小结有些类似，将全文主题进行扼要总结，对所综述的主题有研究的作者，最好能提出自己的见解。 参考文献虽然放在文末，但却是文献综述的重要组成部分。因为它不仅表示对被引用文献作者的尊重及引用文献的依据，而且为读者深入探讨有关问题提供了文献查找线索。因此，应认真对待。参考文献的编排应条目清楚，查找方便，内容准确无误。关于参考文献的使用方法，录著项目及格式与研究论文相同，不再重复。 你的文献综述有什么要求？不懂可以问我，希望能帮到你。 综述是对某一方面的专题搜集 大量情报资料后经综合分析而写成的一种学术论文， 它是科学文献的一种。格式与写法文献综述的格式与一般研究性论文的格式有所不同。这是因为研究性的论文注重研究的方法和结果，特别是阳性结果，而文献综述要求向读者介绍与主题有关的详细资料、动态、进展、展望以及对以上方面的评述。因此文献综述的格式相对多样，但总的来说，一般都包含以下四部分：即前言、主题、总结和参考文献。撰写文献综述时可按这四部分拟写提纲，在根据提纲进行撰写工。前言部分，主要是说明写作的目的，介绍有关的概念及定义以及综述的范围，扼要说明有关主题的现状或争论焦点，使读者对全文要叙述的问题有一个初步的轮廓。主题部分，是综述的主体，其写法多样，没有固定的格式。可按年代顺序综述，也可按不同的问题进行综述，还可按不同的观点进行比较综述，不管用那一种格式综述，都要将所搜集到的文献资料归纳、整理及分析比较，阐明有关主题的历史背景、现状和发展方向，以及对这些问题的评述，主题部分应特别注意代表性强、具有科学性和创造性的文献引用和评述。总结部分，与研究性论文的小结有些类似，将全文主题进行扼要总结，对所综述的主题有研究的作者，最好能提出自己的见解。 参考文献虽然放在文末，但却是文献综述的重要组成部分。因为它不仅表示对被引用文献作者的尊重及引用文献的依据，而且为读者深入探讨有关问题提供了文献查找线索。因此，应认真对待。参考文献的编排应条目清楚，查找方便，内容准确无误。关于参考文献的使用方法，录著项目及格式与研究论文相同，不再重复。 一、文献综述概述文献综述是研究者在其提前阅读过某一主题的文献后，经过理解、整理、融会贯通，综合分析和评价而组成的一种不同于研究论文的文体。综述的目的是反映某一课题的新水平、新动态、新技术和新发现。从其历史到现状，存在问题以及发展趋势等，都要进行全面的介绍和评论。在此基础上提出自己的见解，预测技术的发展趋势，为选题和开题奠定良好的基础。二、文献综述的格式文献综述的格式与一般研究性论文的格式有所不同。这是因为研究性的论文注重研究的方法和结果，而文献综述介绍与主题有关的详细资料、动态、进展、展望以及对以上方面的评述。因此文献综述的格式相对多样，但总的来说，一般都包含以下四部分：即前言、主题、总结和参考文献。撰写文献综述时可按这四部分拟写提纲，再根据提纲进行撰写工作。前言部分，主要是说明写作的目的，介绍有关的概念及定义以及综述的范围，扼要说明有关主题的现状或争论焦点，使读者对全文要叙述的问题有一个初步的轮廓。主题部分，是综述的主体，其写法多样，没有固定的格式。可按年代顺序综述，也可按不同的问题进行综述，还可按不同的观点进行比较综述，不管用那一种格式综述，都要将所搜集到的文献资料归纳、整理及分析比较，阐明有关主题的历史背景、现状和发展方向，以及对这些问题的评述，主题部分应特别注意代表性强、具有科学性和创造性的文献引用和评述。总结部分，与研究性论文的小结有些类似，将全文主题进行扼要总结，提出自己的见解并对进一步的发展方向做出预测。三、文献综述规定1. 为了使选题报告有较充分的依据，要求硕士研究生在论文开题之前作文献综述。2. 在文献综述时，研究生应系统地查阅与自己的研究方向有关的国内外文献。通常阅读文献不少于30篇3. 在文献综述中，研究生应说明自己研究方向的发展历史，前人的主要研究成果，存在的问题及发展趋势等。4. 文献综述要条理清晰，文字通顺简练。5. 资料运用恰当、合理。文献引用用方括号"[ ]"括起来置于引用词的右上角。6. 文献综述中要有自己的观点和见解。鼓励研究生多发现问题、多提出问题、并指出分析、解决问题的可能途径。
物流治理会计与物流企业降低本钱的基本途径 摘要：物流本钱研究的目的是以一定的物流本钱实现最高的物流服务水平。物流本钱是企业参与市场竞争的重要战略资源。从物流本钱的现状看主要症结在于对物流本钱的构成熟悉不清，以及对物流本钱的计算和控制分散，缺乏相对权威的行业数据。现有会计核算体系与物流本钱治理的现实之间存在着技术冲突，客观上需要有一种新的会计方法能够为企业决策机构提供详尽的物流信息、明确物流责任、考核物流业绩、控制物流本钱，这就是物流治理会计。为此，确立了物流治理会计为主导，以探讨寻求物流企业降低本钱的基本途径，来实现物流活动的最优化和企业效益的最大化。关键词：物流；物流本钱；物流治理会计Abstract: The goal of logistics cost study is to achieve the highest service level at certain logistics cost. Logistics cost is an important resource for enterprises to participate in the market competition, but the present study of it has such major problems as unclear knowledge of the logistics cost components, incomplete calculation of and slack control on the cost, and a lack of authoritative data in the industry. The technical conflict between the existing financial accounting system and the operation of logistics cost management requires a new accounting method that can provide detailed logistics information for the decision-makers of enterprises, clarify logistics responsibilities, assess logistics performances and control logistics costs. That method is called logistics management accounting. Therefore, the *** establishes logistics management accounting as dominant methodology and points out some basic approaches to lower logistics cost so as to optimize logistics activities and maximize the benefits of logistics enterprises.Key words: logistics; logistics cost; logistics management accounting1物流及物流本钱物流就是对处于运动和静止过程中的存货的治理。物流本钱是指产品在实物运动过程中，如包装、装卸、储存、流通加工等各个环节所支出的人、财、物的总和。通常由运输本钱、存货持有本钱和物流行政治理本钱三部分构成。物流本钱的分类方式大致有三种：（1）按物流活动可划分为：情报流通本钱、物流环节本钱、物流治理本钱。（2）按物流范围可划分为：供给物流本钱、生产物流本钱、销售物流本钱、回收物流本钱、废弃物物流本钱。（3）按用度支出形式可划分为：直接物流本钱和委托物流本钱。直接物流本钱包括人工费、燃料动力费、治理费、折旧费、利息支出及其它。委托物流本钱包括运输费、仓储费、保管费及其它。2物流本钱研究的目的及现状现代物流研究的核心围绕着物流本钱展开，所有物流公道化手段的终极目的都是：以最少的物流本钱实现预期的物流服务水平，或者以一定的物流本钱实现最高的物流服务水平。对于企业而言，要实施现代化的物流治理，关键在于全面、正确地把握企业内外发生的所有物流本钱。由于物流本钱是企业参与市场竞争的重要战略资源。纵观我国物流本钱的现状，主要症结在于对物流本钱的构成熟悉不清，以及对物流本钱的计算和控制分散，缺乏相对权威的行业数据。在现有的会计制度下，本钱按照人工和产品来分摊，不设单独的物流本钱会计科目，相关本钱都列在用度栏中，所以在企业的财务报表中并无物流本钱的直接记录，较难对企业发生的各项物流用度作出明确、全面的计算和分析。在财务预、决算表中，物流用度核算的是企业对外部运输业者所支付
品牌延伸：brand extend 1、Starbucks aims beyond lattes to extend brand SEATTLE — Starbucks (SBUX) is changing what we eat and drink. It's altering where and when we work and play. It's shaping how we spend time and money. That's just for appetizers. Starbucks has an even glitzier goal: to help rewrite society's pop culture menu. The company that sells 4 million coffee drinks daily in the USA is hot to extend its brand beyond the espresso machine to influence the films we see, CDs we hear and books we read. In the process, it aims to grow into a global empire rivaling McDonald's. "It amazes all of us — how we've become part of popular culture," says Chairman Howard Schultz, sitting casually in his office near a photo of him arm-in-arm with Mick Jagger. "Our customers have given us permission to extend the experience." The kingpin of pricey coffee is intent on ranking among the top trendmeisters before the decade is out. Something like: If you love the taste of our coffee, you'll love our taste in pop culture, too. "Call it the Starbuckization of society," says George Ritzer, sociology professor at the University of Maryland. "Starbucks has created the image that they're cutting edge." Schultz is dead serious about taking his company Hollywood — and beyond. Starbucks Entertainment, formed two years ago, has 100 employees and is relocating to Santa Monica, Calif. It retained the William Morris Agency to help link the brand, via marketing ventures, with films, music and books. In some cases, Starbucks will have a financial stake. "We are engaged every day in discussions with the highest levels of people in the entertainment business," Schultz says. Starbucks has had talks with musicians Jagger, Bono, Prince and Chris Martin about promotional links with CDs, division president Ken Lombard says. He says he hears from record labels, film studios and publishers daily about possible tie-ins. They might need Starbucks more than it needs them. Its stock is up about 5,775% since it went public in 1992. It's had 172 straight months of same-store sales growth. Music was Starbucks' first foray into pop culture. It shared in eight Grammy Awards in 2004 for backing the Ray Charles Genius Loves Company CD. Its stores sold about 835,000 copies, about 25% of sales. In 2005, Starbucks sold 3.5 million CDs of all kinds. "We are in a unique position to transform the way music is discovered and delivered," Lombard says. Starbucks' film effort was less commercial, but Schultz says the plan is to back films that fit the brand. "We would not do the next Spider-Man." Its first deal has been to promote Lionsgate's Akeelah and the Bee for an undisclosed equity stake. Since opening April 28, the movie has earned mostly positive reviews but posted modest sales of $14 million through May 14. Next up, Starbucks will sell, and might publish, books. "The search is on for the right one," Lombard says. It also is testing in a few sites a plan to make stores what Schultz calls "digital fill-up" stations for entertainment downloads. By ramping up Wi-Fi networks already in more than half its stores, Starbucks could offer not only a place to check e-mail on a laptop but also load an MP3 player. "People are using our stores in ways we never imagined," he says. Like Oprah Winfrey, Starbucks is emerging as a self-appointed culture guru. It's drawing folks who want a jolt of what's "in" with their java. "People promote their own brands — even promote themselves — by being Starbucks consumers," says Jeff Swystun, global director at brand-savvy Interbrand. Starbucks manages to project itself as both hero and renegade. As a brand, says Watts Wacker, futurist at FirstMatter, it's a lot like Bono: a good man and bad boy. Starbucks is also ubiquitous. It has 7,950 U.S. stores — plus 3,275 elsewhere — and an average of five opening every day worldwide. Its long-term goal is 15,000 U.S. stores, 30,000 globally. By contrast, McDonald's has 13,700 U.S. stores, 31,000 globally. "Starbucks has found a way to reach every demographic," says Barry Glassner, author of The Culture of Fear. "It's hard to be an American without stepping in one." Some do every day. And 24% of Starbucks' customers visit 16 times per month. No other fast-food chain posts numbers even close. Sun Cunningham plans her days around Starbucks. "I guess it's a little crazy," says the consultant from Silverthorne, Colo. "But whenever I run errands, I map it out so I can stop at a Starbucks in between." Manhattan resident Eve Epstein goes to Starbucks daily. Three mornings a week, she also takes her son, Asher, 2, and meets her best friend — with her toddler. "Our kids will spend their childhoods there," she jokes. For parents, she says, "Starbucks is the new McDonald's." While Starbucks is just getting into the pop culture business, it has already touched us all by: •Changing what we'll pay for coffee. In its less costly markets, a "tall" (small, 12 oz.) cup of regular coffee still costs about $1.40. In its priciest market, New York City, a "venti" (large, 20 oz.) Frappuccino will set you back $4.90. "We live in a society where people think $5 is $1 because of Starbucks," says Marian Salzman, trends guru at JWT Worldwide. Washington, D.C., lawyer Lisa Terry, who goes four times a week, gives Starbucks a nickname based on her average tab: FourBucks. Starbucks not only made four bucks a cup acceptable, it opened the door for others. "I got into the business because of what they created," says Michael Coles, CEO of 500-store Caribou Coffee. Not everyone has bought in. Some 1,829 consumers were asked by Marketing Evaluations, The Q Scores Co., last year to rate 170 major brands for "value." On a scale of 1 to 100, the average score was 26. Starbucks came in at just 10. "The consumer is saying, 'Man, look what I'm paying for this!' " says Steven Levitt, president of the firm. •Changing coffee tastes. Like it or not, Starbucks has changed expectations of how coffee should taste. "They've done a great job of raising coffee standards," says Bryant Simon, author of the upcoming book Consuming Starbucks. Starbucks coffee buyers, tasters and its quality control team taste an average 1,000 cups per day. It's forced McDonald's and Burger King to upgrade their brews. •Changing what we eat. "It's hard to eat healthy at Starbucks," says Marion Nestle, author of What to Eat. "Portions are too big, and the drinks are full of calories." It's about to get easier. This year, Starbucks has started a menu revamp with more better-for-you foods. Fruit and yogurt parfaits and warm breakfast sandwiches have rolled out in many markets. New salads are under review. Even Starbucks trail mix is on tap. Healthier food "is part of every conversation we have," says CEO Jim Donald. But coffee is the focus, he adds. •Changing how we order. Starbucks made custom ordering chic, says Brad Blum, former CEO of Burger King, now a restaurant industry consultant. "People take a sense of ownership when their order is personalized," he says. •Changing how people meet. "There's a sense of security when you go there," psychologist Joyce Brothers says. It has given people a "safe" place to socialize, she says. Terry, the D.C. attorney, says Starbucks is the only place she feels comfortable meeting guys on first dates. "It's cornered the market on meeting places," she says. •Changing cities. Starbucks is influencing urban streetscapes. In brochures for high-end apartments near New York City, it's not uncommon to see "near Starbucks" as a selling point. A Starbucks in the neighborhood is "definitely an indication that an area has arrived," says Doug Yearley, a regional president with builder Toll Brothers, now putting up luxury condos near a Starbucks in Hoboken, N.J. •Changing social consciousness. Starbucks has added more than a teaspoon of social responsibility to its premium coffee. No other retailer in North America sells more Fair Trade coffee — marketed by co-ops that guarantee living wages to coffee growers. It has 87 urban locations co-owned by Earvin "Magic" Johnson. It's begun rolling out paper cups made with 10% recycled materials. Many of its part-time "baristas" are eligible for health and 401(k) benefits, something that Schultz is proud of and that has had an impact on the industry. But some employees push for more. A union recently formed in Manhattan to seek more pay and "to make Starbucks more socially responsible to workers," barista Daniel Gross says. Despite recent moves to become a cultural curator, Schultz says Starbucks still has to earn its stripes as tastemaker. Much as it would like to become an "editor" of culture, he says, "one of the great strengths of Starbucks is our humility." 2、Yahoo to extend brand environments Yahoo is looking to include video game The Sims, hit TV show Lost and toy franchise Transformers in innovative "Brand Universes" programme, ClickZ reports. Late last year the search engine began to develop online environments that would bring together disparate strands of a particular brand together in one place. The first was centred on the Wii Nintendo video game console and allowed users to browse Wii information from around the web – pictures on Flickr, reviews of games and so on. Now the range of Brand Universes will be widened to include The Sims, Halo, Lost, The Office, Harry Potter and Transformers, which are all brands with cult followings. As yet, however, marketers do not have a voice in deciding what becomes a Brand Universe and Yahoo is not seeking licensing for the content. "You can't buy your way onto our list," said Yahoo Media Group's Vince Broady. "We're doing what makes sense for the users. Yahoo has loved to work with brand owners, but we've shown we don't need them to promote the content." The Wii portal enjoyed traffic of more than one million users in November last year. 人本管理：humanism management 1、Lao-zi's Humanism Management Thoughts and Its Modern Value 老子思想是哲学思想，也是管理思想。老子的管理思想具有非常鲜明的人本化特征，包含关于人的地位、使用、激励、组织、培育、保护等方面的内容。老子的人本管理思想既有合理性，也有局限性。老子人本管理思想的现代意义是其对现代管理所具有的借鉴意义。老子的人本管理思想是世界的，也是中国的，对于我国社会组织实施人本化管理具有多方面的启示意义。 Lao-zi's thoughts include philosophy thoughts and management thoughts. His management thoughts embodied the culture feature which regards human as a foundation, which included the substances of the status, as well as the usage, stimulation, organization, cultivation and protection of human being. The thoughts had rationalizations, yet with some limitations. Its modern value lies in the guidance and enlightment to the modem management. Lao-zi's humanism management thoughts belong to the world as well as China, which provide enlightening value for the social organizations of our country to carry out humanistic management. 2、Hubei Telecom held a management seminar From 28th August to 31th August, there are about 30 trainees including the department head and the general manager of the China Telecom Company Limited Hubei Branch taking part in top-level management seminar in ZTE University in Dameisha Shenzhen. The purpose of this seminar was to improve the management skills of the high supervisors. The training seminar includes “Six Thinking Hats”, “Execute Strength” and “Humanism management of Enterprise”. During the seminar, the trainees took active part in discussing with our teachers in relation to the management issues and gave high appraise to the training method. 要英文的话，需要自己翻译了，我可以帮忙，但是收费，呵呵。
品牌延伸：brand extend1、Starbucks aims beyond lattes to extend brandSEATTLE — Starbucks (SBUX) is changing what we eat and drink. It's altering where and when we work and play. It's shaping how we spend time and money. That's just for appetizers.Starbucks has an even glitzier goal: to help rewrite society's pop culture menu. The company that sells 4 million coffee drinks daily in the USA is hot to extend its brand beyond the espresso machine to influence the films we see, CDs we hear and books we read. In the process, it aims to grow into a global empire rivaling McDonald's."It amazes all of us — how we've become part of popular culture," says Chairman Howard Schultz, sitting casually in his office near a photo of him arm-in-arm with Mick Jagger. "Our customers have given us permission to extend the experience." The kingpin of pricey coffee is intent on ranking among the top trendmeisters before the decade is out. Something like: If you love the taste of our coffee, you'll love our taste in pop culture, too. "Call it the Starbuckization of society," says George Ritzer, sociology professor at the University of Maryland. "Starbucks has created the image that they're cutting edge."Schultz is dead serious about taking his company Hollywood — and beyond. Starbucks Entertainment, formed two years ago, has 100 employees and is relocating to Santa Monica, Calif. It retained the William Morris Agency to help link the brand, via marketing ventures, with films, music and books. In some cases, Starbucks will have a financial stake. "We are engaged every day in discussions with the highest levels of people in the entertainment business," Schultz says.Starbucks has had talks with musicians Jagger, Bono, Prince and Chris Martin about promotional links with CDs, division president Ken Lombard says. He says he hears from record labels, film studios and publishers daily about possible tie-ins.They might need Starbucks more than it needs them. Its stock is up about 5,775% since it went public in 1992. It's had 172 straight months of same-store sales growth.Music was Starbucks' first foray into pop culture. It shared in eight Grammy Awards in 2004 for backing the Ray Charles Genius Loves Company CD. Its stores sold about 835,000 copies, about 25% of sales. In 2005, Starbucks sold 3.5 million CDs of all kinds."We are in a unique position to transform the way music is discovered and delivered," Lombard says.Starbucks' film effort was less commercial, but Schultz says the plan is to back films that fit the brand. "We would not do the next Spider-Man." Its first deal has been to promote Lionsgate's Akeelah and the Bee for an undisclosed equity stake. Since opening April 28, the movie has earned mostly positive reviews but posted modest sales of $14 million through May 14. Next up, Starbucks will sell, and might publish, books. "The search is on for the right one," Lombard says. It also is testing in a few sites a plan to make stores what Schultz calls "digital fill-up" stations for entertainment downloads. By ramping up Wi-Fi networks already in more than half its stores, Starbucks could offer not only a place to check e-mail on a laptop but also load an MP3 player. "People are using our stores in ways we never imagined," he says.Like Oprah Winfrey, Starbucks is emerging as a self-appointed culture guru. It's drawing folks who want a jolt of what's "in" with their java."People promote their own brands — even promote themselves — by being Starbucks consumers," says Jeff Swystun, global director at brand-savvy Interbrand. Starbucks manages to project itself as both hero and renegade. As a brand, says Watts Wacker, futurist at FirstMatter, it's a lot like Bono: a good man and bad boy.Starbucks is also ubiquitous. It has 7,950 U.S. stores — plus 3,275 elsewhere — and an average of five opening every day worldwide. Its long-term goal is 15,000 U.S. stores, 30,000 globally. By contrast, McDonald's has 13,700 U.S. stores, 31,000 globally. "Starbucks has found a way to reach every demographic," says Barry Glassner, author of The Culture of Fear. "It's hard to be an American without stepping in one." Some do every day. And 24% of Starbucks' customers visit 16 times per month. No other fast-food chain posts numbers even close. Sun Cunningham plans her days around Starbucks. "I guess it's a little crazy," says the consultant from Silverthorne, Colo. "But whenever I run errands, I map it out so I can stop at a Starbucks in between."Manhattan resident Eve Epstein goes to Starbucks daily. Three mornings a week, she also takes her son, Asher, 2, and meets her best friend — with her toddler. "Our kids will spend their childhoods there," she jokes. For parents, she says, "Starbucks is the new McDonald's."While Starbucks is just getting into the pop culture business, it has already touched us all by: •Changing what we'll pay for coffee. In its less costly markets, a "tall" (small, 12 oz.) cup of regular coffee still costs about $1.40. In its priciest market, New York City, a "venti" (large, 20 oz.) Frappuccino will set you back $4.90. "We live in a society where people think $5 is $1 because of Starbucks," says Marian Salzman, trends guru at JWT Worldwide. Washington, D.C., lawyer Lisa Terry, who goes four times a week, gives Starbucks a nickname based on her average tab: FourBucks. Starbucks not only made four bucks a cup acceptable, it opened the door for others. "I got into the business because of what they created," says Michael Coles, CEO of 500-store Caribou Coffee. Not everyone has bought in. Some 1,829 consumers were asked by Marketing Evaluations, The Q Scores Co., last year to rate 170 major brands for "value." On a scale of 1 to 100, the average score was 26. Starbucks came in at just 10. "The consumer is saying, 'Man, look what I'm paying for this!' " says Steven Levitt, president of the firm.•Changing coffee tastes. Like it or not, Starbucks has changed expectations of how coffee should taste. "They've done a great job of raising coffee standards," says Bryant Simon, author of the upcoming book Consuming Starbucks. Starbucks coffee buyers, tasters and its quality control team taste an average 1,000 cups per day. It's forced McDonald's and Burger King to upgrade their brews.•Changing what we eat. "It's hard to eat healthy at Starbucks," says Marion Nestle, author of What to Eat. "Portions are too big, and the drinks are full of calories."It's about to get easier. This year, Starbucks has started a menu revamp with more better-for-you foods. Fruit and yogurt parfaits and warm breakfast sandwiches have rolled out in many markets. New salads are under review. Even Starbucks trail mix is on tap. Healthier food "is part of every conversation we have," says CEO Jim Donald. But coffee is the focus, he adds. •Changing how we order. Starbucks made custom ordering chic, says Brad Blum, former CEO of Burger King, now a restaurant industry consultant. "People take a sense of ownership when their order is personalized," he says.•Changing how people meet. "There's a sense of security when you go there," psychologist Joyce Brothers says. It has given people a "safe" place to socialize, she says.Terry, the D.C. attorney, says Starbucks is the only place she feels comfortable meeting guys on first dates. "It's cornered the market on meeting places," she says.•Changing cities. Starbucks is influencing urban streetscapes. In brochures for high-end apartments near New York City, it's not uncommon to see "near Starbucks" as a selling point. A Starbucks in the neighborhood is "definitely an indication that an area has arrived," says Doug Yearley, a regional president with builder Toll Brothers, now putting up luxury condos near a Starbucks in Hoboken, N.J.•Changing social consciousness. Starbucks has added more than a teaspoon of social responsibility to its premium coffee. No other retailer in North America sells more Fair Trade coffee — marketed by co-ops that guarantee living wages to coffee growers. It has 87 urban locations co-owned by Earvin "Magic" Johnson. It's begun rolling out paper cups made with 10% recycled materials.Many of its part-time "baristas" are eligible for health and 401(k) benefits, something that Schultz is proud of and that has had an impact on the industry. But some employees push for more. A union recently formed in Manhattan to seek more pay and "to make Starbucks more socially responsible to workers," barista Daniel Gross says. Despite recent moves to become a cultural curator, Schultz says Starbucks still has to earn its stripes as tastemaker. Much as it would like to become an "editor" of culture, he says, "one of the great strengths of Starbucks is our humility."2、Yahoo to extend brand environmentsYahoo is looking to include video game The Sims, hit TV show Lost and toy franchise Transformers in innovative "Brand Universes" programme, ClickZ reports.Late last year the search engine began to develop online environments that would bring together disparate strands of a particular brand together in one place.The first was centred on the Wii Nintendo video game console and allowed users to browse Wii information from around the web – pictures on Flickr, reviews of games and so on.Now the range of Brand Universes will be widened to include The Sims, Halo, Lost, The Office, Harry Potter and Transformers, which are all brands with cult followings.As yet, however, marketers do not have a voice in deciding what becomes a Brand Universe and Yahoo is not seeking licensing for the content."You can't buy your way onto our list," said Yahoo Media Group's Vince Broady. "We're doing what makes sense for the users. Yahoo has loved to work with brand owners, but we've shown we don't need them to promote the content."The Wii portal enjoyed traffic of more than one million users in November last year.人本管理：humanism management 1、Lao-zi's Humanism Management Thoughts and Its Modern Value老子思想是哲学思想，也是管理思想。老子的管理思想具有非常鲜明的人本化特征，包含关于人的地位、使用、激励、组织、培育、保护等方面的内容。老子的人本管理思想既有合理性，也有局限性。老子人本管理思想的现代意义是其对现代管理所具有的借鉴意义。老子的人本管理思想是世界的，也是中国的，对于我国社会组织实施人本化管理具有多方面的启示意义。Lao-zi's thoughts include philosophy thoughts and management thoughts. His management thoughts embodied the culture feature which regards human as a foundation, which included the substances of the status, as well as the usage, stimulation, organization, cultivation and protection of human being. The thoughts had rationalizations, yet with some limitations. Its modern value lies in the guidance and enlightment to the modem management. Lao-zi's humanism management thoughts belong to the world as well as China, which provide enlightening value for the social organizations of our country to carry out humanistic management.2、Hubei Telecom held a management seminar From 28th August to 31th August, there are about 30 trainees including the department head and the general manager of the China Telecom Company Limited Hubei Branch taking part in top-level management seminar in ZTE University in Dameisha Shenzhen. The purpose of this seminar was to improve the management skills of the high supervisors. The training seminar includes “Six Thinking Hats”, “Execute Strength” and “Humanism management of Enterprise”. During the seminar, the trainees took active part in discussing with our teachers in relation to the management issues and gave high appraise to the training method.
品牌延伸：下载，里面有；人本管理：看是中文资料，要英文的话，需要自己翻译了，我可以帮忙，但是收费，呵呵。
人本化管理模式在初中学校管理中的运用
摘要： 随着时代的飞速发展，传统初中学校管理模式已经脱离了时代的发展需求，阻碍了初中学校的可持续发展进程。在此背景下，本文提出了一种新型的管理模式———人本化管理模式。然而，人本化管理模式一直停留在理论阶段，并未在初中学校的管理中具体实施。因此，本文探究了初中学校管理中人本化管理的具体运用措施，旨在推动初中学校管理的可持续发展进程。
关键词： 初中学校管理；人本化管理；运用
所谓人本化管理模式就是在初中学校的管理过程中，突出“以人为本”的管理理念，尊重教职工以及学生的人格尊严，在满足其内在需求的基础上促发他们工作、学习的热情。通常情况下，包含两层含义：其一指的是教师方面，我们要优化教师资源，以教师资源为本开展高效的教学工作；其二指的是学生方面，以学生为主体开展管理以及教学活动，促进学生的个体化成长。而本文主要针对的是人本管理中的第二层含义进行论述，进而提高初中学校的管理效率。
一、人本化班级组织的构建
班级，是学校的基本组成单元。然而，在传统的初中班级管理中，教师善于使用三角形或者金字塔型的班级组织模式，这一组织模式虽然能够在一定程度上维持班级管理的稳定性。但是这一组织模式过于强调管理的重要性，忽视了学生的主体性，不利于学生的个性化成长，阻碍了学生的全面发展。不仅如此，随着教育改革的不断深入，这一组织模式所暴露出来的弊端也愈加明显，学生的功利性不断加强，日后必将对社会安定造成一定的影响。而人本化班级组织的构建采用的是圆形组织模式，突出了学生的主体性，引导每一个学生都成为班级的内在管理者。这种组织模式，不仅在培养学生责任心、集体荣誉感上起到了一定的促进作用，同时还有利于学生树立自身的学习信心，找到学校生活的乐趣，进而充分发挥自身的主观能动性加入学校管理之中。与传统的班级组织模式相比，人本化班级组织的构建在满足每一个学生内在需求的基础上激发学生的内在动力，促进他们参与班级、学校的管理之中。例如，我们在班级管理中，设定的职位除了传统意义上的班长、副班长之外，每门学科的课代表之外，还可以设置更多富有新意的职位，如礼貌维持纪律员、班级整理员、校园花草护理员等等，通过这些创新职位的构建，使得班级中的每一个学生都能够各司其职，乐在其中。除此之外，在班级中，我们还可以设立一个班级意见栏，欢迎班级中的每一个学生都能够对班级的管理提出宝贵的意见。通过人本化班级组织的构建，缓解了紧张的学习氛围，使得班级的管理更加的人性化。
二、人本化学生管理的构建
人本化学生管理的构建，指的是根据不同的学生采用不同的管理手段，其实质与“因材施教”有一定的共通之处。在人本化学生管理的构建中，可以将其分为两大模块———优等生与后进生。
1.人本化学生管理之优等生。优等生，不管在哪里，都能够收获一定的赞扬与掌声，也正是由于这些过度的赞誉滋生了学生的自负与自满心理。在长期的教学中，我们不难发现：优等生在面对考试失利时所表现出的心理落差远超其他学生，更有甚者，会出现嫉妒、愤怒等不良心理状态。这种过度重视名利的行为并不利于学生的健康成长。因此，我们在管理过程中，要注重引导优等生树立正确的人生观与价值观，积极引导他们与同学间的友好相处。通常情况下，我们可以定期在班级里张贴一些有关得失的小故事，利用优等生领悟能力相对较高的这一特点，引导其进行自我疏导。在自我疏导无效的情况下，我才会采用面谈这一形式。
2.人本化学生管理之后进生。每一个学校都存在一定的后进生。然而，我们必须明白：学生就像一张未经涂改的白纸一般，所谓的后进生也是因为社会、学校、家庭等诸多因素的影响才形成的。因此，对于这部分后进生，我们在管理过程中的`首要任务就是找到他们之所以成为后进生的原因，再根据这些原因进行更有针对性的管理。如果学生是由于自身的自控力、学习能力较差等原因，我们在管理的过程中就要采取一定的强制性措施，帮助他们提高自控力；如果学生是由于家庭等原因造成自身成为后进生的，我们则要引导其走出家庭、社会的困惑，进而重新树立学习的信心，促进其健康快乐的成长。
三、人本化教学的构建
“以人为本”是人本化管理中的重要内容，因此，我们在管理、教学过程中，要根据学生的性格特点采取不同的教学手法。例如，我们可以要求班主任在进行班级管理的过程中，减少枯燥的说教环节，可以采用具有一定教育意义的主题班会进行替代，如一些与“遵纪守法”“遵守孝道”相关的主题班会，引导学生树立正确的人生观以及价值观。不仅如此，我们还要求所有的教师都要和学生成为朋友，在了解他们真正需求的基础上创新自己的教学手法，进而放飞学生的个性化翅膀，推进学生的个性化成长。在初中学校中巧妙地使用人本化管理模式对促进学校的可持续发展进程起着至关重要的作用。因此，作为一个学校的管理者，我们必须清楚地认识到“以人为本”管理的巨大推动作用，努力地将人本化管理模式从理论中抽出，将其付诸于实际行动之中。本文论述了初中学校中人本化管理的三点措施：人本化班级组织的构建、人本化学生管理的构建以及人本化教学的构建，希望这些论述能够给广大的学校管理者一点启发，进而为初中教育事业的蓬勃发展添砖加瓦。
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物流治理会计与物流企业降低本钱的基本途径 摘要：物流本钱研究的目的是以一定的物流本钱实现最高的物流服务水平。物流本钱是企业参与市场竞争的重要战略资源。从物流本钱的现状看主要症结在于对物流本钱的构成熟悉不清，以及对物流本钱的计算和控制分散，缺乏相对权威的行业数据。现有会计核算体系与物流本钱治理的现实之间存在着技术冲突，客观上需要有一种新的会计方法能够为企业决策机构提供详尽的物流信息、明确物流责任、考核物流业绩、控制物流本钱，这就是物流治理会计。为此，确立了物流治理会计为主导，以探讨寻求物流企业降低本钱的基本途径，来实现物流活动的最优化和企业效益的最大化。关键词：物流；物流本钱；物流治理会计Abstract: The goal of logistics cost study is to achieve the highest service level at certain logistics cost. Logistics cost is an important resource for enterprises to participate in the market competition, but the present study of it has such major problems as unclear knowledge of the logistics cost components, incomplete calculation of and slack control on the cost, and a lack of authoritative data in the industry. The technical conflict between the existing financial accounting system and the operation of logistics cost management requires a new accounting method that can provide detailed logistics information for the decision-makers of enterprises, clarify logistics responsibilities, assess logistics performances and control logistics costs. That method is called logistics management accounting. Therefore, the *** establishes logistics management accounting as dominant methodology and points out some basic approaches to lower logistics cost so as to optimize logistics activities and maximize the benefits of logistics enterprises.Key words: logistics; logistics cost; logistics management accounting1物流及物流本钱物流就是对处于运动和静止过程中的存货的治理。物流本钱是指产品在实物运动过程中，如包装、装卸、储存、流通加工等各个环节所支出的人、财、物的总和。通常由运输本钱、存货持有本钱和物流行政治理本钱三部分构成。物流本钱的分类方式大致有三种：（1）按物流活动可划分为：情报流通本钱、物流环节本钱、物流治理本钱。（2）按物流范围可划分为：供给物流本钱、生产物流本钱、销售物流本钱、回收物流本钱、废弃物物流本钱。（3）按用度支出形式可划分为：直接物流本钱和委托物流本钱。直接物流本钱包括人工费、燃料动力费、治理费、折旧费、利息支出及其它。委托物流本钱包括运输费、仓储费、保管费及其它。2物流本钱研究的目的及现状现代物流研究的核心围绕着物流本钱展开，所有物流公道化手段的终极目的都是：以最少的物流本钱实现预期的物流服务水平，或者以一定的物流本钱实现最高的物流服务水平。对于企业而言，要实施现代化的物流治理，关键在于全面、正确地把握企业内外发生的所有物流本钱。由于物流本钱是企业参与市场竞争的重要战略资源。纵观我国物流本钱的现状，主要症结在于对物流本钱的构成熟悉不清，以及对物流本钱的计算和控制分散，缺乏相对权威的行业数据。在现有的会计制度下，本钱按照人工和产品来分摊，不设单独的物流本钱会计科目，相关本钱都列在用度栏中，所以在企业的财务报表中并无物流本钱的直接记录，较难对企业发生的各项物流用度作出明确、全面的计算和分析。在财务预、决算表中，物流用度核算的是企业对外部运输业者所支付
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