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浅析我国企业物流成本管理的策略（AnalysisofthestrategyofenterpriselogisticscostmanagementinChina）AnalysisofthestrategyofenterpriselogisticscostmanagementinChinaAnalysisofthestrategyofenterpriselogisticscostmanagementinChina2009-02-0321:54:54Abstract:intoday'seconomicglobalization,enterpriselogisticshasbeencharacterizedbynetwork,specializationandstandardization,andlogisticscostmanagementhasbecomethekeyfactorforenterprisestogaincompetitiveadvantage.BasedontheanalysisofthecurrentproblemsoflogisticscostmanagementinChinaandtheexisting,putforwardtheinnovationoflogisticscostmanagementmechanism,constructionoflogisticscostmanagementsystem,multilinkagelogisticscostreductiontoimproveourenterpriselogisticscostmanagementstrategy.Logisticscost;logisticscostmanagement;strategyEnterpriselogisticsisbecomingmoreandmoreimportantintoday'shighlycompetitivemarketeconomy.Comparedwiththeforeignenterprises,thelogisticscostproducedbytheenterprisesinourcountryisobviouslyhigherthanthatoftheforeignenterprises.AccordingtotheInternationalMonetaryFundstatistics,theUnitedStatesandJapanlogisticscostsaccountedfor10.5%ofGDP,11.4%,whileChina's18.6%.Inaddition,thelogisticscostofenterprisesinChinaaccountedfor30%ofthetotalcostofgoods,3timeshigherthanin westerndevelopedcountries.Becausethelogisticscost90%isconsumedinthecirculationlink,only10%intheproductionlink.Therefore,itisurgenttodiscusshowtostrengthenthelogisticscostmanagementofthemodernenterprise.I.ThecompositionofenterpriselogisticscostsAtpresent,thedefinitionoflogisticsisderivedfromtheAmericanAssociationoflogisticsmanagement(1998).Theassociationsaid:logisticsisapartofthesupplychainprocess,isaprocessofforwardandreverseflowandstorageofgoods,servicesandrelatedinformationfromtheorigintothepointofconsumption,highefficiencyandhighefficiencyinordertomeetcustomers'requirementsofplanning,implementationandcontrol.LogisticsManagementAssociationoftheUnitedStatesby1997Japan"logisticscostcalculation"unifiedstandardinthedividedwaytodividethecostoflogistics,dividedintowarehouseoperationcost,inventorycost,transportationcost,managementcost4.1.storageoperationcostincludeshandlingcost,inspectioncost,logisticsprocessingcost,replenishmentcost,warehousingcostandacceptancecost.2.inventorycostsincludeinventoryfundsinteresttoinventoryfundsinteresttojointhelogisticscost,thisisthebiggestdifferencebetweenmodernlogisticsandtraditionallogisticscostcalculation,itistoreducelogisticscostsandacceleratecashflowtogether.3.transportationcostsincluderoadtransportationandothertransportationcostsandshippers'costs,includingfreightdepartmentoperationsandhandlingcosts.4.managementcosts,alsoknownaslogisticsmanagementcosts,includingorderprocessingcostsandprocurementprocessingcosts.Inthe UnitedStates,afixedratioisdeterminedbyexpertsinthehistoricalcontextoftheUnitedStates,multipliedbythetotalcostofwarehousingoperations,inventorycosts,andtransportationcosts.Two,enterpriselogisticscostmanagementproblemsFirst,thecostoflogisticsisnotaccountedforseparately.Thereisnoseparatelogisticsprojectintheenterprisefinancialaccountingsystemingeneralistoenterprisesofallcostsareincludedinthecostofthecolumn,soitishardforavarietyoflogisticscostsincurredbyanenterprisetomakeaclearandcomprehensivecalculationandanalysis.Twoisthelogisticscostaccountingmethodfailure,cannotgrasptheenterpriseactuallogisticscostfromtheoutside.Intheenterprisefinancialstatementsusually,representedbythelogisticscostaccountingistheexternaltransportcompanieswhopaytransportationorwarehousegoodstopaythesafekeepingfee,thecostoflogistics,thetraditionalonthecontrary,fortheenterpriseandlogisticscenterandrelatedpersonnelcosts,equipmentdepreciation,fixedassetstaxetc.thecostiscalculated,unifiedandotherenterprisefundsandthus,fromtheperspectiveofmodernlogisticsmanagement,enterpriselogisticscostfromtheenterpriseisdifficulttocorrectlygrasptheactualexternal.Thethreeisthecalculationandcontroloflogisticscosts.Thecalculationandcontroloflogisticscosts,enterprisesareusuallydispersed,thatis,eachenterpriseaccordingtotheirownunderstandingandunderstandingtograspthelogistics costs,whichbringsaboutamanagementproblem,Thatistosay,enterprisescannotcompareandanalyzelogisticscosts,andcannotgettheaveragelogisticscost,soitcannotreallymeasuretherelativelogisticsperformanceofenterprises.Fouristhecompositionofthelogisticscostscannotbeclearlydivided.Ingeneral,thecostoflogistics,thelogisticsdepartmentiscompletelyunabletograspthecostalot,suchassafekeepingfeeinexcessofpurchase,productionandsaleofgoodsexcessresidueproducedinthelibrarymaintenanceandemergencytransportationcostsareincluded,thusincreasingthedifficultyoflogisticscostmanagement.Thefiveisthatthelogisticscostoftheclassifieditemscannotbeclearlydividedfromthepointofviewofsalesassociation.FromthepointofviewofSalesAssociation,thecostofexcessiveserviceinlogisticscostismixedwiththecostproducedbystandardservice.Forexample,manyenterprisesregardsalespromotionfeeaslogisticscost.Sixisnotfromlogistics"benefitreverse"ruletologisticscostcontrolandmanagement.Becauselogisticscostistheobjectoflogisticsactivities,itistheonly,basicandcommonmanagementdataofanenterprise.Ontheotherhand,thereisatrade-offbetweentheprojectcostinlogistics,reduceprojectcostorsome,maycausetheincreaseofotherprojectcostsothelogisticscostbetweeneachprojectareinterrelated.Inaddition,themultipliereffectoflogisticscostsisnotunderstood,andthiseffectisnotfullyapplied toimprovethemanagementandcontroloflogisticscosts.Logisticscostreductionhasamultipliereffect,forexample,ifthesalesof10billionyuan,thelogisticscostis1billionyuan,sothelogisticscostreductionof100millionyuan,notonlydirectlyproduced100millionyuanofinterest,butalsobecauselogisticscostsaccountedfor10%ofsales,anincreaseof1billionyuansoindirectbenefits,whichreducelogisticscostsisthemultipliereffecthowever,theenterprisereflectedinthelogisticscostmanagementontheneglectedthismultipliereffect,soastocontrolthelogisticscostofthepoor,cannotreflectthelogisticscostreductionbroughthugebenefitmultiplier.Three,enterpriselogisticscostmanagement,improvementstrategy1.innovatelogisticscostmanagementmechanismFirst,improvetheincentivemechanismoftalentsandstrengthentheconsciousnessoflogisticscost.Inthesamerightsundertheprincipleofresponsibility,improvetheincentivemechanism,thepersonalinterestsandtheperformanceoflogisticscostmanagement,theimplementationofmarketeconomicsystemunderthe"annualsalarysystem","personnelsalarysystemtoovercometheshort-termbehaviorof"cause,bespiritualandmaterialrewardsforoutstandingcontributionstothestaff.Thegovernmentmaygivepreferentialpoliciesintermsofjobtitleevaluation,jobpromotion,salary,welfareandhousing.Second,theimplementationofTCMstrategy,theestablishment oflogisticscostmanagementorganizationsystem.Totalcostmanagement(TotalCostManagement)strategyemphasizesthefullparticipationinthecostmanagementoftheenterprises,individualobjectivesintotheoverallcorporategoals;TCMtohighlightthe"people-oriented"conceptofmodernmanagement,thecomprehensiveutilizationofthesystemviewpoint,modernmanagementandtargetmanagementstrategy,overallmanagementandcontroloflogisticscost,soastoovercomethetwolawthephenomenonoflogisticscost"back".Therefore,enterprisesshouldincreaseTCMpropaganda,strengthentheconsciousnessoflogisticscostdecision-making,sothatallstaffsetupthecostconcept,activelyparticipateincostmanagement,agoodatmospherefortheimplementationoftheconstructionofmassTCM,andshouldstrengthenthecostmanagementofthelogisticscostleadership,establishthepositionofpipe,setsupthemanagementauthorityresponsiblefortheoverallcoordination,andlogisticsmanagement,logisticscostmanagementresearchandplanningvisiontasksandgoals.Third,constructeffectivematerialpurchasecostcontrolsystem.Weshouldtrytoreducethematerialpurchasingcosts,strengthenthepurchasingpersonnel'sservicequality,activeuseofJIT(Just-In-Time)procurement,procurementandsupplychainprocurement,outsourcingprocurement,procurementofmoderntechnology,theimplementationofclassificationmanagementABCtechnologyaccordingtothepurchasingvalueitems,thecentralizedanddecentralizedprocurement,procurement,procurementandspotforwardcontractdirectlyprocurementandindirectpurchasingorganically. Materialsprocurementshouldbereasonable,valueanalysis(materialvalue=function/cost),selectqualityandcheapgoods,therebyreducingprocurementcosts.Atthesametime,enterprisesshouldestablishascientificsystemforsupplierinvestigation,evaluationandselection,andestablishandperfectthesystemofclaims.Fourth,systemanalysis,integratedcontrol,supplychainintegration.Modernlogisticscostcontrolshouldnotonlyemphasizelocalcontrol,butalsopayattentiontosystematiccomprehensivecontrol.Enterprisesshouldfollowthemodernlogisticssystemconcept,fromthepointofviewofthetotalcost,analyzethecostcontrolofallaspectsoflogistics,integratethelogisticsbusiness,andstrivefortheefficiencyoftheentirelogisticssystem.Youcanminimizethecostoflogisticsastheultimategoal,thechoiceoflogisticsallianceandthethirdpartylogistics(TPL)andothernewlogisticsmode,throughtheimplementationofTPLstrategy,tosomeorallofthelogisticsoutsourcingtoaprofessionallogisticsorganization,effectivelogisticscostsavingsbyusingTPLprofessionaladvantageandscaleeffectandvalue-addedservices,improvethecapitalturnoverrate.In2003,theEUTPLaccountedforabout35%ofthetotalamountofthelogistics,andChinaisonlyabout15%,withthefiercemarketcompetition,thenewlogisticssupplychainmanagementdevelopment,shouldbeconsideredfromtheproductmadetotheintegrationandoptimizationofendusersofthewholeprocess,thecoordinationrelationshipbetweenenterpriseandsuppliers,transportbusiness,customerinformation,sharing,technologydiffusion,optimalallocationofresources,withthe integrationofsupplychainmanagementforresourceprocurement,productionanddistributionintheworld.Forexample,theretailgiantWal-MartStoreIncandProcter&Gamble'salliance,sothatbothproductionandsalesclosely,totimelyrespondtochangesinthemarket,reducethetransactioncost,costandcostofcirculationinthelibrary,thealliancehasbecomeamodelofsupplychainmanagement.Fifth,establishacomprehensiveframeworkoflogisticscostmanagement.Theframeworkoflogisticscostcontroliscomposedofthreeparts:horizontalcontrol,logisticscostverticalcontrolandcomputernetworkmanagementsystemcontrol.Thelogisticscostcontrolarethemainlateralprediction,thecostoflogisticsplanning,calculation,analysis,feedbackandcontrol,decisionprocedures,logisticscostcontrolanddecision-makingisbasedonlogisticscostdataasthebasis,combinedwithothertechnicalandeconomicfactorsofresearchandanalysis,decidedtotakeacourseofaction,andthefeasibilityanalysisafterselectingthebestplan.Theverticalcontroloflogisticscostisalsotheoptimummanagementoflogisticsprocess.Logisticsprocessisaprocessofeconomicactivitywhichcreatesspace-timevalue.Inordertoachievemaximummarketvalue,itisnecessarytoensurethebestallocationoflogisticslinks.Thelogisticssystemisahugeandcomplexsystem,andtheverticaloptimizationofthelogisticssystemneedstobecarriedoutbymeansofappropriatecontrolmethodsandmeans.Commontechnicalmeansincludeactivity-basedcostingmanagementandmathematicalanalysis.Byintroducingthecomputernetworksystemtorealizetheintegrationofsupplychain,theefficiencyofcontrolcanbegreatlyimproved.Theprocurementpersonneltoprovide computermanagementinformationsystem,orderagenciescollectandsummarizethecommodityname,quantity,accordingtotheavailablesupplyofgoods,deliveryprice,deliverytime,thereliabilityofthesupplierinformationsuppliers,procurementissuedinstructionstothedesignatedsuppliers,andsupplieraccordingtotherelevantinformationtothenetworkcenterinatimelymannerarrangetheshipment,sothatitcanachievemaximumsystemefficiency.2.,constructlogisticscostmanagementsystemTheaccurategraspoflogisticscosttoacertainextenthelpstoimprovethemanagementofenterpriselogistics.Traditionalaccountingpracticesinlogisticscostaccountingisnotenoughtoprovidesufficientandaccuratelogisticstotalcostinformation,isnotconducivetoenterpriselogisticscostmanagement.Logisticsresponsibilityaccountingisanaccountingsystemthatcollects,collectsandreportsrelevantinformationaccordingtotheresponsibilitiesofdifferentlevelsoflogisticsmanagementandmanagement.Itcancombinecostaccountingwithresponsibilityentitycontrol,andcollectcostbytheprincipleof"whobenefits,whoundertakes".Theimportantthingistodefinethelogisticsresponsibilitycenter.Theso-calledlogisticsresponsibilitycenterreferstoaninternallogisticsunitwhichisinchargeofaresponsiblepersonandassumesthecorrespondingresponsibilitiesandhasthecorrespondingrights.Reasonabledivisionofresponsibilitycenter,andthenusethemasobjects,collectandreportthedataandtheactualdataplanimplementationprocess,thiscontrol,analysisandevaluation, logisticplanningandcontrolcontinuetointeract.Thebasiccontentsinclude:first,thepreparationofresponsibilitybudgetorresponsibilitycostbudget;second,thedailycontrolandaccounting;third,aftertheperformanceevaluation.Superviseandcontrolofinternallogisticsactivitiesthroughvariouslevelsofresponsibility,andthelogisticsactivitiestoformanorganicwhole,thevariousdepartmentsandsectorsareresponsiblefortheirownresponsibilityforachievingtheoverallgoaloflogisticssystem,andthroughthelogisticscenterresponsibilityinformationfeedback,makethelogisticssystemdecision-makingdepartmentstokeepabreastofthesituation,todiscoverandsolveproblems,caneffectivelyreducethethecostoflogistics,improvethelogisticssystemefficiency.3.,multilinkagetoreducelogisticscosts(1)reducelogisticscoststhroughrationalizationoflogistics.Rationalizationoflogisticsistomakealllogisticsactivitiesandlogisticsfacilitiesmorereasonableandtocarryouthigh-qualitylogisticsactivitiesatthelowestpossiblecost.Thecostoflogisticsactivitiesisoftenshifting,andifnottakenintoconsideration,itwillinevitablyleadtoagreatwasteoflogisticscosts.Therationalizationoflogisticsshouldbedesignedandplannedaccordingtotheactuallogisticsprocess.Itcannotsimplyemphasizethereasonable,effectiveandcostsavingofacertainlink,butshouldbeconsideredfromthewholeoftheenterprisemanagement.Becauseofthis,thedesignofareasonablelogisticsoperationscheme,noopenmeetingscanbesolved,andtheneedofinvestigationandextensiveknowledge, includingmeansoftransportandrouteoftransportation,aswellasvariouswarehouselocation,goodsstackingtechnologydomainknowledge.(2)reducelogisticscostbyspeedinguplogisticsspeed.Improvelogisticsspeed,canreducecapitaloccupation,shortenlogisticscycle,reducestoragecosts,therebysavinglogisticscosts.Haierputforwardthe"Zerooperatingcapital",thatis,tospeeduptheprocurementlogistics,productionlogistics,saleslogisticsspeedtoshortentheentirelogisticscycle,improvetheutilizationoffunds,soastoachievezerooperatingcosts.TheaveragespeedoflogisticsinAmericanmanufacturingenterprisesis16~18timesayear,whilethatofourenterprisesislessthan2times.Thatistosay,toproducethesamethings,weneed8~9timesasmuchcashastheotherside.Obviously,thespacetoreducethelogisticscostbyimprovingthelogisticsefficiencyisveryhuge.Thereisagoldminewhichneedstobemined.(3)reducethelogisticscostbyoptimizingthewholeprocessofcirculation.Foranenterprise,thelogisticscostcontrolisnotonlythebusiness,orsimplythepursuitofenterpriselogisticsefficiency,andshouldconsiderthelogisticscostefficiencyofthesupplychainprocessserviceendusersfromproductsmadeto,andthelogisticsfacilitiesinvestmentorexpansionornotdependsonthecirculationchannelthedevelopmentandrequirements.Forexample,somemanufacturersaredirectlyfacingwholesalers,somanylogisticscentersareconsistentwithwholesalers,logisticscenters,engagedinalargenumberofgoodsdistributiondistribution.However,withtherapiddevelopmentofconveniencestoresanddiscountstores inretailing,itisnecessaryforthemanufacturerstoadaptthemselvestothisnewformatandlaunchthelogisticsdistributionactivitiesdirectlyfacingtheretailstores.Inthiscase,theoriginalinvestmentislikelytoprecipitate,butalsorequirestheestablishmentoflogisticsdistributioncentertomeetthenewrequirementsofthedevelopmentofmodernlogistics,althoughtheseinvestmentsfromthebusinessperspective,theincreaseinlogisticscosts,butfromtheentireprocessofcirculation,butcangreatlyimprovetheefficiencyoflogistics.(4)reducelogisticscostbyintegratinglogisticsfunctionmanagement.Withtheintensificationofpricecompetitionamongenterprises,newsupplychainmanagementsystems,suchasECR,havebeendevelopedandpopularized.Thisnewtypeoflogisticsmanagementsystemallowscustomerstomakehigherdemandsonprices,butalsorequiresenterprisestoeffectivelyshortentheturnaroundtimeofgoods,andtrulyfast,timely,accurateandefficientmanagement.Itisnotenoughtorealizetheefficiencyofthelogisticssystemonlyintheenterprise,Itrequiresenterprisestocoordinatewithotherenterprises(suchasupstreamsupportingpartssuppliers,etc.),aswellascustomers,transportation(thirdpartylogisticssupplier)relationship,toachievetheefficiencyoftheentiresupplychainactivities.(5)reducelogisticscostbyoptimizinglogisticsservice.Improvingtheleveloflogisticsservicestocustomersisthemostimportantmeansforenterprisestoensurelong-termprofitability.Inasense,improvingcustomerserviceisone oftheeffectivemethodstoreducelogisticscost.However,morethannecessarylogisticsservicescannotonlybringaboutthedeclineoflogisticscosts,butalsohindertherealizationoflogisticsefficiency.So,undernormalcircumstances,inordertoguaranteetoimprovelogisticsservicequality,andpreventtheemergenceofexcesslogisticsservices,enterprisesshouldconsiderthecustomerbaseintheindustrycharacteristicsandthecharacteristicsofthegoods,infullcoordinationwithcustomers,toexploretherelatedlogisticscombination,reducelogisticscostsandotherissues,ifwecanachieve1weeks2-3distribution,candiscusstheresultingrevenuesharewithcustomers,soastopromoteeachother,inthepremiseofimprovingthequalityoflogisticsservice,seekingthebestwayofreducinglogisticscost.(6)reducelogisticscostthroughmergerstrategy.Themergerstrategyconsistsoftwolevels:oneismergeronthemethod,andtheotheristhejointdeliveryofthetwo.Themethodofmergermeansthatwhentheenterprisearrangesthetransportationofthevehicle,itmakesfulluseofthevolumeandcarryingcapacityofthevehicle,sothatitcanbefullyloadedandloaded.Forexample,largevolume,smallweightgoodsandsmallsizeandlargeweightgoodscanbematchedwiththeloading,andtheutilitymodelcanmeettheloadrequirementandmakefulluseofthevolumeofthevehicle.Jointdistributionisakindofsharingonthelevelofpropertyrights,alsocalledcentralizeddistribution.Thisisasmallnumberofenterprisestojoinasmallamountofjointuseofalllogisticsfacilitiesdistributionmethods,coordinatedactioninalargerarea,togetherwithoneorseveralcustomerstoprovideaseriesofdistributionservices. (7)reducelogisticscostsbyreducingreturns.Thereturncostisalsoanimportantcomponentoftheenterpriselogisticscost,anditoftenoccupiesalargeproportion.Someenterpriseshavebecomethemaincostofreturnlogisticscost,becausethereturnwillproduceaseriesoflogisticscosts,thecostofdamageorreturnofgoodsproducedandunsalablegoodsprocessinglaborcostsandothertransactioncosts,andreturnifnotbearthegoodsreturnoftheloss,willbeverycasuallyreturnthegoods,whichrequirestheenterprisespecializedresearchandmanagementcountermeasurestoreturn.
