战略导向的物流成本管理影响因素与实施

The Influencing Factors of Strategy-oriented Logistic Cost Management and How to Implement This Management System

战略导向的物流成本管理是当前学术界与实业界研究探讨的热点之一。企业通过整合从供应采购到满足终端客户需求整个流程中的各种活动,实现最低的整体运作成本。探索物流成本管理方法,对于实现战略导向的物流成本管理理念,提升企业整体经营绩效意义重大。企业文化要素、成本策略实施要素、流程要素等,对物流成本管理的高效运行具有重要影响。传统物流成本核算由于对象模糊不清,对物流服务价值定位意识较差,成本核算目的不明确,既不利于企业自身会计核算,不利于为企业运营管理和流程再造提供正确建议,无法实现企业科学合理运转,也不利于外部审计、行业规范的实施。而战略导向的物流成本管理以流程为中心,以终端需求为中心,以企业间关系为中心,是一种战略管理行为,嵌入于价值链的各个环节,有助于形成系统化的物流成本管理与考核体系。

The strategy-oriented logistic cost management is now attracting more attentions from both the academic and professional fields. The enterprises can realize the minimized overall operational cost by integrating all the activities in the process from supply and purchasing to meeting the demand of end users. Exploring the method of logistic cost management is of great significance for realizing the idea of strategy-oriented logistic cost management and improving the enterprises＇ overall operational performance. The factors of corporate culture, the factors of cost strategy implement and the factors of process can have important impact on the effective operation of logistic cost management. Because of the ambiguous objects, the lack of consciousness of logistic service value positioning, and the not clarified targets of cost accounting, the traditional logistic cost accounting goes against the accounting of the enterprises themselves; and it can not provide any proper suggestions on enterprise operation management and process reengineering; it can not realize the scientific and rational operation; and it is not beneficial to the implement of external audit and industrial standards. The strategy-oriented logistic cost management, which takes process, end user demand and relations among the enterprises as the center, is a kind of strategy management behaviors; it is embedded in the links of value chain; and it is helpful for the formation of systemized logistic cost management and evaluation system.