价值创造视角下制造企业物流成本投入问题研究

Study on Logistics Cost Input Problem of Manufacturing Enterprises:A Value Creation Perspective

在利用价值工程理论对制造企业物流成本投入进行研究时,首先要对物流成本的构成进行分析,按照国家标准GB/T20253-2006《企业物流成本构成与计算》的要求,把制造企业物流成本分成物流成本功能项目、物流成本运作范围和物流成本支付形态。并以物流成本功能项目为例,运用价值工程理论对其价值系数进行了计算,对物流企业控制和改善成本管理具有重要的指导意义。

In this paper, we first analyzed the composition of logistics cost, then in accordance with the requirement of the Composition and Calculation of Enterprise Logistics Cost（GB/T20253-2006）, we subdivided the logistics cost of the manufacturing enterprise into logistics cost functional item, logistics cost operational scope and logistics cost means of payment. Then with the logistics cost functional item as example, we used the VE theory to calculate its value coefficient, which would provide important guidance for the management and improvement of logistics cost by the enterprises.