本文關(guān)鍵詞：戰(zhàn)略導(dǎo)向的物流成本管理影響因素與實(shí)施，由筆耕文化傳播整理發(fā)布。

戰(zhàn)略導(dǎo)向的物流成本管理影響因素與實(shí)施

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

[1] [2]

ZHANG Qi and ZHANG Xin-yi （1.Beijing Wuzi University, Beijing101149, China ; 2.Beijing Language and Culture University, Beijing 100083 , China）

[1]北京物資學(xué)院經(jīng)濟(jì)學(xué)院,北京市101149; [2]北京語言大學(xué)國際商學(xué)院,北京市100083

文章摘要：戰(zhàn)略導(dǎo)向的物流成本管理是當(dāng)前學(xué)術(shù)界與實(shí)業(yè)界研究探討的熱點(diǎn)之一。企業(yè)通過整合從供應(yīng)采購到滿足終端客戶需求整個流程中的各種活動．實(shí)現(xiàn)最低的整體運(yùn)作成本。探索物流成本管理方法，對于實(shí)現(xiàn)戰(zhàn)略導(dǎo)向的物流成本管理理念，提升企業(yè)整體經(jīng)營績效意義重大。企業(yè)文化要素、成本策略實(shí)施要素、流程要素等，對物流成本管理的高效運(yùn)行具有重要影響。傳統(tǒng)物流成本核算由于對象模糊不清，，對物流服務(wù)價值定位意識較差，成本核算目的不明確．既不利于企業(yè)自身會計(jì)核算。不利于為企業(yè)運(yùn)營管理和流程再造提供正確建議，無法實(shí)現(xiàn)企業(yè)科學(xué)合理運(yùn)轉(zhuǎn)．也不利于外部審計(jì)、行業(yè)規(guī)范的實(shí)施。而戰(zhàn)略導(dǎo)向的物流成本管理以流程為中心，以終端需求為中心。以企業(yè)間關(guān)系為中心，是一種戰(zhàn)略管理行為。嵌入于價值鏈的各個環(huán)節(jié)，有助于形成系統(tǒng)化的物流成本管理與考核體系。

Abstr：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.

文章關(guān)鍵詞：

Keyword：:logistic cost influencing factor case

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  本文關(guān)鍵詞：戰(zhàn)略導(dǎo)向的物流成本管理影響因素與實(shí)施，由筆耕文化傳播整理發(fā)布。