美國物流成本報告(pdf 49頁)

Introduction –The ConceptLogistics –The Modern Era
Mid 1960s
Peter Drucker–The “Dark Continent in American Industry.”
Logistics functions not coordinated:
–Warehousing in Manufacturing
–Transportation in Purchasing
–Order Entry in Sales or Production
–Inventory in Finance
Reorganization to achieve a unified logistics function.
To complete the transformation required:
New Chart of Accounts.
Redefinition of the cost build-up in the corporation to support the budgets, benchmarking and reporting.
Means to measure corporate progress in cost and service improvement.
Benchmarking to other companies.
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