物流文章分享 - 1

一、物流費用研究目的

企業尋求降低物流總成本是增強企業競爭優勢的有效途徑之一。

(1). 物流費用冰山說

關於“物流費用冰山說”其含義是說一般對物流費用的總體內容並不容易掌握，對物流費用的認知只看到露出海水上面的冰山一角，而潛藏在海水裏的整個冰山卻看不見，但海水中的冰山才是物流費的主體部分。

基於這個現況，日本物流成本計算的權威西澤修先生提出了“物流費用冰山”說。

(2). 第三利潤泉源說

由日本早稻田大學教授、日本物流成本學說的權威學者西澤修先生在1970年提出的。在生產力相對落後、社會產品處於供不應求的歷史階段，於是大力進行設備更新改造、擴大生產能力、增加產品數量、降低生產成本來創造企業剩餘價值，此即第一利潤。當產品充斥市場，轉為供給大於需求，銷售達到瓶頸時也就是第一利潤達到一定極限，很難持續發展便採取擴大銷售的辦法尋求新的利潤源泉，這就是第二利潤。然而，當銷售也達到了一定極限時，發現物流不僅可以幫助擴大銷售，而且是一個很好的新利潤增長源泉。

二、物流費用研究障礙

由於物流成本沒有列入企業的財務會計制度，如不進行特別計算，不容易真正把握。目前企業現有的會計計算制度是按照勞力和產品來分攤企業成本的，所以在企業的“損益表”中並無物流成本的直接記錄。物流成本管理的實際要求和現行會計制度間的技術性衝突是顯而易見的。一方面是物流成本管理巨大潛力的誘人前景，另一方面是物流成本在現行會計制度的框架內很難確認和分離，所以物流成本仍然是物流業界的一個急需解決的重要課題。

現行物流成本中，有不少是物流部門無法控制的部分，如保管費中就包括了由於過多進貨或過多生產而造成積壓的庫存費用，以及緊急運輸費用等例外發貨的費用。以銷售方面來看，物流成本並沒有區分額外的服務和標準服務的不同。例如物流成本中多包含促銷費用。因此在公司內部佔多數的物流成本混入其他費用中，如無法將這些費用計算清楚，很難看出物流費用的全貌。物流成本的計算範圍，各企業均不相同，因此無法進行公司間的比較，所以也不存在行業的平均物流成本。物流成本其間存在效益背反規律：即在物流功能之間，一種功能成本的削減會使另一種功能的成本增多。所以各種費用之間相互關聯，必須考慮整體的最佳成本。

三、物流成本的計算方式

正確計算物流成本是有效降低物流成本的基礎。1997年日本運輸省曾制定了《物流成本計算統一標準》。該“標準”按三種不同的方式制定了物流成本計算標準。

第一種方式是按物流範圍劃分。

將物流費用分為：供應物流費、生產物流費、企業內部物流費、銷售物流費、退貨物流費和廢棄物物流費等六種類型。

第二種方式是按支付形式劃分的物流費用計算標準。

其物流費用分為材料費、人工費、公益費、維護費、一般經費、特別經費和委託物流費等。材料費是指材料費、燃料費、工具費、器具費、備用品費等費用；人工費是指人員工資、補貼、獎金、雜費、退休金、福利費等費用；公益費是指向電力、煤氣、自來水等提供公益服務部門支付的費用；維護費是指使用和維護土地、建築物、車輛、搬運工具等支出的維護維修費、材料消耗費、課稅、租賃費、保險費等費用；一般經費是指旅差費、交通費、會議費、交際費、教育費、雜費等一般支出費用；特別經費是指折舊費、企業貸款利息等特殊支出費用；委託物流費是指向企業外支付的包裝費、運輸費、保管費、裝卸費、手續費等物流業務費用。

第三種方式是按物流的功能劃分計算物流費用。

包括：運輸費，保管費、包裝費、裝卸費、資訊費和物流管理費。

最後需要指出的是，過去企業只是把目光局限在如何掌握物流成本上。掌握物流成本確實非常重要，但現代物流成本管理理念認為今後應當把重點轉移到如何應用物流成本，更注重物流成本效益。在物流管理方面應積極推行成果評估和物流盈虧的分析。

四、結論與建議

降低物流成本是企業永恒的課題，在計算物流成本時，首先要明確目的，選擇正確的計算方法。在瞭解物流成本的實際情況的基礎上，制定物流活動計劃進行調控，解決存在的問題，並評估物流部門對企業效益的貢獻程度，使用物流成本建立物流責任制，改善物流現狀，以順序來說正確地觀察成本的變化情況和其他公司、其他行業比較，指出應由銷售或生產部門負責的不合理的物流活動，向高層管理提供物流資訊，以利物流管理的運作。

過去把物流當成一種沒有效益的活動，認為應合理化降低成本，正確的觀念是把物流成本看成一項生產要素。即認為不應該把物流只看作是需要支付的費用，而應視其為資源加以有效地利用。

文章摘自工研院

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Fastener Industry Holds the World Together

Fastener demands are subject to the boom-bust cycle of global economic climate. Generally speaking, more industrialized, more fasteners needed. The demands will rise with increases in construction activity and manufacturing output, particularly in production of motor vehicles, aircrafts, electrical /electronics, appliances, furniture/office equipments and other equipment in which fasteners are essential components. Industrial fasteners are generally classified as standards, specials, or proprietary designs, in members fundamentally of bolts, screws, socket screws, cap screws, studs, nuts, washers, blind rivets, pins, inserts, tapping screws, machine screws, set screws, SEMS, and rivets and special industrial fasteners. Non-threaded standard fasteners continue to outsell other types in fastener family spurred by growth in global construction expenditures and backed by stepped-up spending for aircraft and military equipment in many areas. Nevertheless, the sales of application-specific fasteners soar at a faster pace than the standardized products and more OEMs replace non-specialized items with application-specific designs.

Recent innovations and improvement on fastener design spotlight on new generations of self-locking and self-sealing fasteners. The newest generation of self-locking fasteners threaded highlights a promising future for manufacturers seeking for the fasteners with greater strength and reliability, achieved by reduced product weight, heightened joint strength, better resistance to vibration, temperature extremes, axial-torsion loading and less material fatigue. Lately, there is a new look in fastener family called flexible fastener. It looks like a normal bolts or screw, except the shank is composed of a flexible material such as nylon or steel cable, which allows the bolt to bend or flex laterally, yet not stretch axially. The fastener can be used to secure surfaces various types of surfaces either non-parallel or non-aligned where compliance is needed, owing to production or construction errors.

Market Snapshots

Fastener are big business. World fastener market scale is predicted to reach US$46 billion in 2006, up 4.8 % than the previous year, and to hit US$55 billion by 2010, boosted by forthcoming economic expansion within the developing nations of Asia Pacific Rim, Mideast, Latin American and Eastern European regions. Robust growth will also be seen in India, Thailand, Malaysia, Taiwan, Turkey and Russia. The growths in the above-mentioned areas tend to outpace those in the US, Western Europe and Japan. The price war of fasteners continued for several years, which made many industrial players struggle to live out. Recently, the price competition is somewhat eased, not as fierce as in the previous years.

USA

U.S. Fastener industry operates nearly 350 manufacturing facilities with 40,000 employees. Every year, there are over 200 billion fasteners consumed mainly by the miscellaneous industries of automobile, aircraft, appliances, agricultural machinery and equipment, and the construction of commercial buildings and infrastructure. Among them, 26 billion pieces are used solely by the auto industry. In recent years, growth in fastener demand slow down as manufacturing output and construction spending moderate. However, U.S. is still the biggest buyer of fastener products. The country imports more than US$3 billions worth of fasteners from China, Taiwan and Japan annually.

CHINA

China consumes 9% of world demands and surpasses Japan as the second largest fastener market in the world behind the US. At present, there are nearly 8,000 fastener enterprises in China. In the first half of 2006, the export value of China fasteners totaled 1.229 billion US dollars, or 40% of the national fastener output. Invariably, price maintains a crucial factor in decision-making. Buyers from the EU, the US and Australia prefer to buy more affordable fasteners made in China. Local enterprises are working on transfer the low-end bolts and nuts under the property class of 8.8 to the higher-ends of property class from 6.8 to 10.9. Since fastener technology has been relatively mature in China, the significance of differentiation has been constantly discussed. Recently, China government promotes local enterprises with "Made by China" program, namely by resorting to brand strategy, international standards such as GB, DIN, JIS and IFI, etc. and well-known certifications to overall upgrade the industry from labor-intensive low-ends to tech-based, value-added high-ends. ISO 9001 or ISO/TS 16949 is essential certification required to improve the quality, service and logistics.

TAIWAN

Taiwan exports more than 90% of the Fastener it produces every year. Nowadays, Taiwan has shifted from mass production mode to customized service provider. Proprietary design fasteners are made to the patented designs, licensed to several manufacturers, for threads, drive types, head types, locking devices, points, etc. For industrial upgrading, the quality-uplifting financing program of US$875,000 was officially approved by the government, aiming to boost its exports of automotive fasteners to 40% of its total export from current 20% in two years. Meanwhile, the program hopes to increase retail price from about US$1.9 per kilogram on average, barely of 40% of the average price of Japan-made products to US$2.2 per kilogram in 2009 and US$2.87 in 2014.

Article from TTnet.net

2006 Security System Trend Notes

Security sector has been boomed for years, dancing with increasing public concern on security issue. Industrial players are brainstorming to develop brand-new and more innovative security systems for buildings. Popular is integrated concept, namely the hybrid of mechanical Security technology, electronic access control, video monitoring, fire alarms and intruder detector systems.

However, the mechanical locksets, safes and vaults are still widely used in new buildings or for remolding purpose. In PRACTICAL WORLD Cologne, we were convinced that electronic security systems function more as a complement than a replacement for mechanics. New mechanical locking technology aims at improved burglary prevention. For instance, the solution comes in innovative reversible key systems with security features, compliant with the rule of "one key for all doors" and keys that provide enhanced protection against moisture and temperature fluctuations, making them suitable for use in cold-storage facilities or dockyards. Lock cylinders are made more resistant by building appropriate locking tools into the cylinders. With regard to safeguarding escape routes, self-locking locks with built-in panic function are one of major focal points. The safes of user-friendly interfaces become mingled with interior designs, which are setting a trend away from mechanics towards mechatronics or electronics.

The biometric identification technology, basically fingerprint identification and facial and iris recognition emerges to be used on security systems, highly promising and potential in near future. Non-contact electronic control systems in use of transponder technology ensure the optimized comfort and humanist way of recognition. Biometric components now comprise only 1% of all components used in admission control systems, however, it is expected to increase to as much as 10% in a few years. The biometric-based Security system will be spurred by the rising identification demands in banks, large IT companies, where high security is required and international airports against ubiquitous terrorist activities.

The designs of mechanical security systems focus not only on the pure functional aspect, but also on aesthetic properties. Although brass is still a significant material for locks, used to beautify the appearance of overall systems, stainless steel grows more popular to render a sense of clean-look and contemporary. Special surface treatments grant diversified attractive variants. There is a comeback of classic designs, especially on bronze locks. Exquisite designs can be frequently seen on door handles and furniture fittings.

Article from TTnet.net

餐桌盛宴

陣陣涼風，落葉紛飛，四季的輪替，秋，登場！

秋意漸濃，大地萬物悄悄換上秋裝。這充滿秋天氣息的味道也吹入家家戶戶的餐桌上，桌上的餐具，揮別沁染炎熱的夏天，迎來涼爽的秋天。

秋天的餐具有什麼樣的變化？藝林國際企業有限公司表示，前幾年，市場上大多以商品衝量為主軸，僅考量漂亮的成交價，卻忘了瓷器本身創作與品質，所以今秋杯盤 瓷器組會以高質感的商品為走向，而瓷器又因材質的不同分成許多等級，也以外觀的色澤、瓷器的觸感讓消費者驚豔，倍受市場矚目。藝林國際企業有限公司又指出，品質佳的瓷器搭配上兼有藝術創作的造型或圖案就能展現出陶瓷的特色，秋季的瓷器花樣設計常以高貴的真金色為主色，搭配不同的色釉，玩出個性化商品。消費大眾對生活美感的提升，都希望擁有藝術性與獨特性高的商品，也提高對產品品質的要求，因此，陶瓷在業界裡獨領風範。

盛宴開始前的序曲，舉杯歡慶，無論是喝茶、喝酒……杯子都是當中主角，各式各樣杯組永遠缺一不可。消費者不會因為擁有一個杯子而滿足，希望泡茶時能有濾網的三件式蓋杯；泡咖啡時有一杯一盤一匙的組合性杯組；泡牛奶時要有一個附蓋牛奶杯等……進而又希望能在杯身印上想表達的圖文，來滿足此時此刻心情，杯子成為了既實用又可代表消費大眾的貼心物。

在市場上，杯子依然是瓷器商品中的熱賣品，就以藝林國際企業有限公司的磁炭陶坊杯壺具為例，黑色的神秘感與沉穩挾帶著金竹的雅調，再融入中國文化的圖騰，引爆黑炫金秋華麗饗宴！而外觀規矩的四方器型擁有著新世代必備的養身理念「磁炭」，磁炭陶坊系列瓷器的遠紅外線放射率高達90％以上，隔離電磁波，除去水中雜味與雜質並釋出良好的礦物質，即在最短的時間將水活化、優化飲品、改善水質。餐桌上的一壺一杯，準備好溫暖整個秋波。

當用餐時間到，你一盤，我一碟，他一杯，餐桌上的慶典開動，熱鬧成了一場餐盤party！

種類繁多的餐具市場，讓消費者眼花撩亂。目前國人並沒有養成吃特定料理搭配特定餐盤器皿的習慣，所以不同材質陶瓷、不鏽鋼等餐具躍上桌，創意餐盤秀時時刻刻上演中，也因此讓餐盤的市場還有很大的成長空間。另外，在餐具花色上的變化，因消費者的喜好不一，對餐盤花色選購上沒有定律，有的喜歡走日式風格；有的要盤中鮮花朵朵開，或者只管顏色鮮豔的圖案。因此，對餐具的生活美學，可視各家用餐情況，準備淺深盤、碟、碗……多件或單件選購，靈活使用，讓美食料理美味可口。還會為了使用何種餐具而苦惱不已嗎？因應國人生活的步調，成套餐具組也是市場上的熱賣品。振大國際有限公司的多件餐具杯組，符合現代人要求美觀、便利、多用途，自用或宴客皆合宜。當然，也可優雅在廚房玩排列組合，不同系列中同色彩可以相互搭配的餐具，多變化餐具讓秋天的餐桌不蕭瑟！

秋日，一人獨享，或與好友同聚餐桌上，舉杯一口口的啜飲著，又品嘗美麗餐具中美味料理，讓人不僅賞心悅目，更是大飽口福。

各式各樣的餐具杯組適合各行各業來選當禮贈品，因而常成為採購第一選擇。餐具、杯組的花色與居家風格有直接關係，所以，簡單、清爽的花樣受到注目，而瓷器最讓消費者青睞。但由於物價上漲，價格應是消費者最大的衡量重點，大多會考慮價位約NT$500以下。杯盤的功能，除了基本使用外，還有收藏與欣賞的裝飾用途。立承國際綜合事業有限公司的杯碗組系列，香緹系列是以瓷器為材質，底座內可放置蠟燭，具有保溫效果，又呈現藝術創作之美。而陶器材質的和風饗宴系列，是5碗、5杯+1壼，搭配素雅的圖騰，好以暖心暖胃整個秋日。品味生活又有愜意，用心挑選杯盤碗組，送禮自用兩相宜，滿足視覺、觸覺的藝術盛宴。

搭配不同的秋日心情，選擇不同樣貌的餐具杯組。陶瓷器是最親近日常生活的好友，隨手可得外且不可缺少，只要感覺到陶瓷器的樸實溫馨，就會愛不釋手；在選送陶瓷器時，除了第一印象，別忘記仔細檢查邊緣完整不可有裂縫，另外，要注意花朵圖樣設計。每一套餐具杯組要使用正確方法清洗，不可強力刷洗，才能件件歷久彌新，記憶與幸福永存！

幸福的一天，從一件件杯、碗、盤、器皿擺設開始，慢慢欣賞、慢慢享用佳餚。不論是消費者自己選購的戰利品或紀念禮物，在購買前先善加考量，可選具有特殊意義的設計產品、限量商品，也可依預算，分次分量分批購買，皆可讓收禮者驚嘆不已。餐具杯組在實用性、美觀精緻外，再以收禮者的喜愛偏好、飲食習慣來選購，使收禮者感到送禮者的細心。餐具杯組換換樂，不同食器有不同生活滋味，樣樣增添生活美感。

文章摘自文筆天天網