物流企業(yè)的成本管理

1、物流企業(yè)的成本管理（Cost managementof logisticsenterprises）Cost management of logistics enterprises - Based on theresearch of cost managementof Shanghai delivery international logistics Co., Ltd. (Part 2)Cost managementof logistics enterprises - Based on the study of cost management of Shanghai delivery inter

2、national logistics Limited (part) 2009-02-03 21:54:30(three) the problems existing in the cost management of Shanghai delivery international logistics Co., Ltd.The formercan be seen in the table,all kindsoflogisticscostof enterpriseinternalactualnames, allkindsofmiscellaneous,and the company has don

3、e is unavoidably,simplythe costdown.Such classification and record can not see any benefit forenterprisecost management. And the company does notcalculatethe cost according tothe individuallogisticsservicecontract.For example, enterprises in the completion of a logisticsservice contract, still can n

4、ot clearly understand eachlogistics service they provide cost of cost, profit or loss,what kindoflogisticsserviceofhigherprofits,what kind oflogistics service unprofitable, in this case, the nature of enterprise cost management I don't know how to play.To sum up, the company's cost managemen

5、t has the following problems:1. enterprisecost awareness of non logisticsserviceproducts.Logistics enterprise is a kind of special service enterprise.It promises to provide customers with professional andcomprehensive logistics service in a specified time. Thislogisticsserviceisnot onlycostly,but al

6、so time-consuming.Just as buildinga ship calculates thecostof a ship,logisticscompanies shouldalsocalculatethe cost oflogisticsservicesas a product. Only inthisway can themanagement of logisticsservicesbe conducivetocostcontroland analysis,to improvelogistics through cost, and to provide reliable ba

7、sis for pricing of logistics service products. At present, however, companies do not have this awareness.2., the traditional cost management methods adopted byenterprisesare notapplicable.Atpresent,enterprises do notcalculatethe cost accordingto thelogisticsserviceproducts,but use the traditional co

8、st accounting methods to calculatethe cost. The traditional cost management system can notprovideuseful dataforbusinessmanagers todiagnosebusinessprocesses, and can not meet the requirements of managers.Because the biggestweakness of thetraditionalcostmanagementsystem is that the cost allocation is

9、irrelevant to theresources consumed.Forthelogisticsenterprises withhigherproportion of indirect operating expenses, the single costallocationstandarddistortsthecostinformation oflogisticsenterprises,and directlyaffectsthecost analysisand controlof enterprises.3. enterprise cost management confusion.

10、 There is a special enterprise cost management mode and method to manage the cost of enterprises, only the actual cost of the cost of simpleclassification of records, in order to manage the cost andmanagementcost, but not why to think about management, how to manage. The more important reason is not

11、 for the cost of a singlelogistics service products, the enterprise does not have a clear and accurate cost information and cost calculation are not ready, let alone the cost budget, analysis, and control. Because all aspects of cost management depend on cost calculation, they are based on costing.

12、The company is just trying to integrate cost accounting with cost management in financial accounting, strictly speaking, this can only be considered as cost calculation,It is not cost management.4.,logisticscost accountinginformationdistortionand lack.First of all, because our current enterprise fin

13、ancialaccountingsystem has no separateset of subjectsto calculatelogistics costs, this makes the logistics cost accounting isnot standard.Secondly,due to the lack of a unifiedlogisticscost calculation method, the enterprise logistics cost calculation standards are different and the calculation calib

14、er is different. This makes it difficult for enterprisesto compare with the same industry, and understand the gap.Finally, the cost classification methods employed by thecompany provide very rough cost information. The company hasonly two cost centers, namely, city and city. These two costcenterscov

15、er a wide range, which is not conducive to specificcost analysis and control. In fact, companies may be morecareful in classifying operating costs.(four) the reason analysis of the problems in cost management of Shanghai delivery international logistics Co., Ltd.The lack of the accounting system sup

16、porting the costaccountingof the logisticsenterprisesand the logisticscostmanagement system is the environmental cause of the company'sproblems. Becauseof China'scurrent financialand accountingsystem of the enterprise, there is no separate department tocalculate the logistics cost, generally

17、 all costs are listedin the cost column, can not be separated, but China's currentaccountingsystem is not perfectand lackof logisticscost orlack of a serious distortion of accounting information.Companies in the domestic environment, inevitably affected the environment. But the company has not b

18、een able to standbyalone, has not thought deeper how to improve the cost management method, only pays attention to the improvement of the logistics system and the service improvement. From this, many problemshave come into being. Even cost control failed, and even accepted a contract, but do not kno

19、w whether the contract is profitable or loss.Five, Shanghai delivery international logistics Co., Ltd. cost management countermeasures and suggestions(1) establishing the correct concept of cost management and introducing the idea of strategic cost management;Under the environment of market economy,

20、 logistics enterprises should establish the cost system management concept, the enterprise cost management as a system engineering, with emphasis on the overall situation, to the enterprise cost management object, content, method of the full range ofresearch. Through research, a systematic cost mana

21、gement method is constructed to form strategic cost management.Strategiccost managementisconducivetoupdating theconceptof cost management. In the traditional cost management, thepurpose ofcostmanagementisreduced tocost reduction,savinghas become the basicmeans to reduce costs.Admittedly,in thecost m

22、anagement, as a means of saving is allow all doubt, butit is not the only means of modern cost management purpose"shouldbe as littleas possible cost,getas much as possiblethe use value, so as to provide basis for the best possibleprofit, so as to improve the cost benefit. From the strategiccost

23、 management perspective to analyze the target costmanagement, it is not difficult to find, there are conditionsto reducethe cost and limitcostcontrol,in some cases,couldlead toa declineofservice qualityand the enterprisebenefit.If enterprises increase their cost at a lower cost, so as togreatlyimpro

24、vetheeconomic efficiencyofthe enterprise,whynot?.An enterprise's competitive advantage in the market depends on "providing better value for customers at the same cost" or"providing the same value at lower cost"". The cost strategy adopted by the enterprise depends on the

25、 whole management strategy and competition strategy of the enterprise, and the cost management must serve the whole management of the enterprise. The purpose of strategic cost management is to obtain long-term and lasting competitive advantages, so that enterprises can survive and develop for a long

26、 time, based onlong-termstrategicgoals.But the traditionalcost managementis based on the short-term cost management, and has notconsideredthe strategyof reducingthe cost in the long term,and it belongs to the tactical cost management.1., the basic framework of strategic cost management(1) value chai

27、n analysis. Through industry value chain analysis and enterprise value chain analysis, to understand the enterprise's own cost advantages and disadvantages.(2) cost driver analysis. The influence of operation cost and motivation on operation is the root cause of the cost. The analysis of cost dr

28、ivers enables us to better understand the costs that have already occurred, and lays the foundation for better cost control, minimizing the total cost of value chain activities.(3) strategic positioning analysis. Strategic positioning analysis of enterprises, in the cost leadership strategy, the dif

29、ference leader strategy, target concentration strategy, life cycle strategy and integration strategy, and otherstrategiesto selectthe most appropriateenterprisestrategy.2., the basic steps of strategic cost management(1) strategic environmental analysis: environmental analysis is the logical startin

30、g point of strategic cost management(initialor cyclical).Through theinvestigation,the currentstrategy cost of enterprise strategic cost management ofinternalresources and external environmentof theevaluationof enterprise's competitive position, strengths, weaknesses,opportunities and threats so

31、as to determine whether theenterprise development, to enter, or withdraw. The basicmethods of environmentalanalysisis the analysisof the valuechain, through to understand the enterprises in the industryvalue chain in the position of the industry value chain analysis; the enterprise internal value ch

32、ain analysis to understandtheir competitors; the value chain analysis to understand competitors, to know ourselves, global insight, to determine the strategy the direction of cost management.(2) strategic planning. After analyzing the environment and determining whether the enterprise is entering, d

33、eveloping, sticking or withdrawing, the next step is to make a strategicplan to determine how the enterprise will enter, develop, stick to, or withdraw. First of all, strategic planning determinesthe goal of strategic cost management on the basis of makingclear the direction of strategic cost manage

34、ment, including overall objectives (comprehensive, long-term goals) and a series of specific objectives. Consistency and hierarchy of objectives should be maintained to form a target network.Accurate goals contribute to the formulation, implementation and control of strategies. In order to achieve t

35、he target,according to the internal resources, external environment and target requirements, formulate the corresponding basic strategy, strategy and implementation plan.(3) strategy implementation and control; implementation of the strategy according to the requirements and progress of the implemen

36、tation plan. In the process of strategicimplementation, due to changes in the internal resources and external environment, the implementation process will be out of order, therefore, strategic control must be carried out.Strategic control includes establishing standards of expectedwork effectiveness

37、, comparing standards, measuring deviations, discriminating and correcting deviations, and controlling costdrivers.Only by controlling the cost drivers, especially the costdrivers of the main value chain activities, can the enterprise truly control the cost and ensure the realization of the strategi

38、c management objectives, as follows.(4) strategic performance measurement and evaluation: strategic performance measurement and evaluation is animportantcomponent of strategiccost management. Performancemeasurement and evaluation usually include performanceindicatorssetting,assessment, evaluation,co

39、ntrol,feedback,adjustment, incentives and so on. Traditional performance indicators are mainly job orientedThe. Lack of relevance to the strategic direction and objectives, and some enterprises are encouraged behavior, infact, and enterprise strategy is not consistent. Therefore, the strategic think

40、ing should be carried out in the wholeperformance evaluation of the strategic cost management, replacing the traditional investment with the reward of the change of the competitive positionCompensation index. Therefore, this paper believes that Shanghai delivery international logistics Co., Ltd. sho

41、uld adapt to the development of the times and introduce the ideaof strategic cost managementto lay a solid foundation for its better development.(two) introduce advanced cost management methodsThe times are developing, and the cost management methods are developing constantly. All kinds of advanced

42、cost management methods are springing up, such as target costing and activity based costing. In the new field of logistics, the traditionalcost management methods are obviously not used very much. Therefore, more advanced cost management methods should be introduced to managethe costs of enterprises

43、. This paper takes activity based costing as an example.1. determine cost objects and operations centers.The basic principle of ABC is that the product (service) consumes the operation, the operation consumes the resources and leads to the occurrence of the cost. Activity cost calculation breaks thr

44、ough the boundary of product in cost calculation, and makes cost accounting go deep into operationlevel. It collects costs by working as a unit, and divides the costs of "homework" or "operation cost library" into products (services) according to the drivers.For the entity logist

45、ics enterprise and a logistics businesscontractitsigned withcustomerscan be regarded as a kindofspecial product logistics enterprises output, properties ofthis product is labor and non entity, and signed the contractlogistics enterprise is unique, so it can be as a businesscontractlogisticsenterpris

46、e logisticscost accounting objectenterprise.Logisticsenterprisesinthe use ofactivity-basedcosting to cost calculation, operation will become thelogisticscost calculation object,and logisticsenterpriseisafter the first calculation of the cost of operation, thencalculate the cost of logistics business

47、 contract, so theoperation is two level of logistics enterprise cost calculation object. Such as the Shanghai Jiaoyun International Logistics Co. Ltd. and Shanghai International Transportation Company Limited signed the "on the Yuha candy project city distributionand transportation field distri

48、bution business contract" can be used as a cost accounting object, and transport, handling and other operations can be specific as two objects of cost calculation.For a largenumber of jobs,in order toestablish areasonableand feasible system, it is necessary to combine these largeamounts ofhomew

49、ork according tocertainprinciplesand becometheoperation center.A jobcenterisa collectionoftasks thatareresponsible forthe manufactureorservice ofa particularproduct. Logistics enterprises can generally be divided into procurement, distribution, warehousing, circulation, processing and customer servi

50、ce five operating centers,The specific enterprise may according to own differentsituationto increaseor reduce the operationcenter.ShanghaideliveryinternationallogisticsCo., Ltd.can be dividedintoprocurement, loading and unloading, transportation,warehousing and informationcenters,fiveinformationcent

51、resto reduce costs.2., it boils down to the cost of operating center cost.A job center is a set of assignments that are interrelated and capable of performing a specific function. A series of related work (or tasks) consumed by the costs of the resources assigned to the activity center (or operation

52、), constitutes theoperation center (or operation) of the operating cost base, operating cost base is the operation center (or operation) of the currency. For example, in the transportation of fuelconsumption, transit fees, bridge fees and so on, it boils down to transport operations.3. determine cos

53、t drivers and calculate cost drivers.Cost is one of the core concepts of ABC, itrepresentsthe causalrelationship between a particular operation and specific resources, specific cost targets and specific work, is to promote the most direct and most fundamental driving force ofresourceand operationocc

54、urred.Revealing and scientificallydetermining the cost drivers can fundamentally improve thequalityof accountinginformationsystems, and thus improve themanagementleveland managementcontrol levelof enterprises.The choice of cost drivers exists in the two links of abc. Oneis to select resource drivers

55、 in the operation of resources,and the other is to select job motivation in the two aspectsof cost one. This step is based on the first step, through thescientificcombinationof operations,the establishmentof theoperating center, the establishment of the activity-basedcostinglibrary afterthe choice. The second linki