物流企业的成本管理（Cost management of logistics enterprises）

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1、物流企业的成本管理（Cost management of logistics enterprises）Cost management of logistics enterprises - Based on the research of cost management of Shanghai delivery international logistics Co., Ltd. (Part 2)Cost management of logistics enterprises - Based on the study of cost management of Shanghai delivery

2、international 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 former can be seen in the table, all kinds of logistics cost of enterprise internal actual names, all kinds of miscellaneous, and t

3、he company has done is unavoidably, simply the cost down. Such classification and record can not see any benefit for enterprise cost management. And the company does not calculate the cost according to the individual logistics service contract. For example, enterprises in the completion of a logisti

4、cs service contract, still can not clearly understand each logistics service they provide cost of cost, profit or loss, what kind of logistics service of higher profits, what kind of logistics service unprofitable, in this case, the nature of enterprise cost management I dont know how to play.To sum

5、 up, the companys cost management has the following problems:1. enterprise cost awareness of non logistics service products. Logistics enterprise is a kind of special service enterprise. It promises to provide customers with professional and comprehensive logistics service in a specified time. This

6、logistics service is not only costly, but also time-consuming. Just as building a ship calculates the cost of a ship, logistics companies should also calculate the cost of logistics services as a product. Only in this way can the management of logistics services be conducive to cost control and anal

7、ysis, to improve logistics through cost, and to provide reliable basis for pricing of logistics service products. At present, however, companies do not have this awareness.2., the traditional cost management methods adopted by enterprises are not applicable. At present, enterprises do not calculate

8、the cost according to the logistics service products, but use the traditional cost accounting methods to calculate the cost. The traditional cost management system can not provide useful data for business managers to diagnose business processes, and can not meet the requirements of managers. Because

9、 the biggest weakness of the traditional cost management system is that the cost allocation is irrelevant to the resources consumed. For the logistics enterprises with higher proportion of indirect operating expenses, the single cost allocation standard distorts the cost information of logistics ent

10、erprises, and directly affects the cost analysis and control of enterprises.3. enterprise cost management confusion. There is a special enterprise cost management mode and method to manage the cost of enterprises, only the actual cost of the cost of simple classification of records, in order to mana

11、ge the cost and management cost, but not why to think about management, how to manage. The more important reason is not for the cost of a single logistics service products, the enterprise does not have a clear and accurate cost information and cost calculation are not ready, let alone the cost budge

12、t, analysis, and control. Because all aspects of cost management depend on cost calculation, they are based on costing. 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 c

13、ost management.4., logistics cost accounting information distortion and lack. First of all, because our current enterprise financial accounting system has no separate set of subjects to calculate logistics costs, this makes the logistics cost accounting is not standard. Secondly, due to the lack of

14、a unified logistics cost calculation method, the enterprise logistics cost calculation standards are different and the calculation caliber is different. This makes it difficult for enterprises to compare with the same industry, and understand the gap. Finally, the cost classification methods employe

15、d by the company provide very rough cost information. The company has only two cost centers, namely, city and city. These two cost centers cover a wide range, which is not conducive to specific cost analysis and control. In fact, companies may be more careful in classifying operating costs.(four) th

16、e reason analysis of the problems in cost management of Shanghai delivery international logistics Co., Ltd.The lack of the accounting system supporting the cost accounting of the logistics enterprises and the logistics cost management system is the environmental cause of the companys problems. Becau

17、se of Chinas current financial and accounting system of the enterprise, there is no separate department to calculate the logistics cost, generally all costs are listed in the cost column, can not be separated, but Chinas current accounting system is not perfect and lack of logistics cost or lack of

18、a serious distortion of accounting information.Companies in the domestic environment, inevitably affected by the environment. But the company has not been able to stand alone, has not thought deeper how to improve the cost management method, only pays attention to the improvement of the logistics sy

19、stem and the service improvement. From this, many problems have come into being. Even cost control failed, and even accepted a contract, but do not know whether the contract is profitable or loss.Five, Shanghai delivery international logistics Co., Ltd. cost management countermeasures and suggestion

20、s(1) establishing the correct concept of cost management and introducing the idea of strategic cost management;Under the environment of market economy, logistics enterprises should establish the cost system management concept, the enterprise cost management as a system engineering, with emphasis on

21、the overall situation, to the enterprise cost management object, content, method of the full range of research. Through research, a systematic cost management method is constructed to form strategic cost management. Strategic cost management is conducive to updating the concept of cost management. I

22、n the traditional cost management, the purpose of cost management is reduced to cost reduction, saving has become the basic means to reduce costs. Admittedly, in the cost management, as a means of saving is allow all doubt, but it is not the only means of modern cost management purpose should be as

23、little as possible cost, get as much as possible the use value, so as to provide basis for the best possible profit, so as to improve the cost benefit. From the strategic cost management perspective to analyze the target cost management, it is not difficult to find, there are conditions to reduce th

24、e cost and limit cost control, in some cases, could lead to a decline of service quality and the enterprise benefit. If enterprises increase their cost at a lower cost, so as to greatly improve the economic efficiency of the enterprise, why not?.An enterprises competitive advantage in the market dep

25、ends 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 whole management strategy and competition strategy of the enterprise, and the cost management must serve the whole management of the ent

26、erprise. 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 time, based on long-term strategic goals. But the traditional cost management is based on the short-term cost management, and has not co

27、nsidered the strategy of reducing the cost in the long term, and it belongs to the tactical cost management.1., the basic framework of strategic cost management(1) value chain analysis. Through industry value chain analysis and enterprise value chain analysis, to understand the enterprises own cost

28、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 drivers enables us to better understand the costs that have already occurred, and lays the foundation for better cost control, minimi

29、zing the total cost of value chain activities.(3) strategic positioning analysis. Strategic positioning analysis of enterprises, in the cost leadership strategy, the difference leader strategy, target concentration strategy, life cycle strategy and integration strategy, and other strategies to selec

30、t the most appropriate enterprise strategy.2., the basic steps of strategic cost management(1) strategic environmental analysis: environmental analysis is the logical starting point of strategic cost management (initial or cyclical). Through the investigation, the current strategy cost of enterprise

31、 strategic cost management of internal resources and external environment of the evaluation of enterprises competitive position, strengths, weaknesses, opportunities and threats so as to determine whether the enterprise development, to enter, or withdraw. The basic methods of environmental analysis

32、is the analysis of the value chain, through to understand the enterprises in the industry value chain in the position of the industry value chain analysis; the enterprise internal value chain analysis to understand their competitors; the value chain analysis to understand competitors, to know oursel

33、ves, 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, developing, sticking or withdrawing, the next step is to make a strategic plan to determine how the enterprise w

34、ill enter, develop, stick to, or withdraw. First of all, strategic planning determines the goal of strategic cost management on the basis of making clear the direction of strategic cost management, including overall objectives (comprehensive, long-term goals) and a series of specific objectives. Con

35、sistency 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 the target, according to the internal resources, external environment and target requirements, formulate the

36、 corresponding basic strategy, strategy and implementation plan.(3) strategy implementation and control; implementation of the strategy according to the requirements and progress of the implementation plan. In the process of strategic implementation, due to changes in the internal resources and exte

37、rnal environment, the implementation process will be out of order, therefore, strategic control must be carried out. Strategic control includes establishing standards of expected work effectiveness, comparing standards, measuring deviations, discriminating and correcting deviations, and controlling

38、cost drivers.Only by controlling the cost drivers, especially the cost drivers of the main value chain activities, can the enterprise truly control the cost and ensure the realization of the strategic management objectives, as follows.(4) strategic performance measurement and evaluation: strategic p

39、erformance measurement and evaluation is an important component of strategic cost management. Performance measurement and evaluation usually include performance indicators setting, assessment, evaluation, control, feedback, adjustment, incentives and so on. Traditional performance indicators are mai

40、nly job orientedThe. Lack of relevance to the strategic direction and objectives, and some enterprises are encouraged behavior, in fact, and enterprise strategy is not consistent. Therefore, the strategic thinking should be carried out in the whole performance evaluation of the strategic cost manage

41、ment, 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. should adapt to the development of the times and introduce the idea of strategic cost manage

42、ment to 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 cost management methods are springing up, such as target costing and activity based cos

43、ting. In the new field of logistics, the traditional cost management methods are obviously not used very much. Therefore, more advanced cost management methods should be introduced to manage the costs of enterprises. This paper takes activity based costing as an example.1. determine cost objects and

44、 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 through the boundary of product in cost calculation, and makes cost accounting go deep i

45、nto operation level. 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 logistics enterprise and a logistics business contract it signed with customers can be regarded as a kind of speci

46、al product logistics enterprises output, properties of this product is labor and non entity, and signed the contract logistics enterprise is unique, so it can be as a business contract logistics enterprise logistics cost accounting object enterprise. Logistics enterprises in the use of activity-base

47、d costing to cost calculation, operation will become the logistics cost calculation object, and logistics enterprise is after the first calculation of the cost of operation, then calculate the cost of logistics business contract, so the operation is two level of logistics enterprise cost calculation

48、 object. Such as the Shanghai Jiaoyun International Logistics Co. Ltd. and Shanghai International Transportation Company Limited signed the on the Yuha candy project city distribution and transportation field distribution business contract can be used as a cost accounting object, and transport, hand

49、ling and other operations can be specific as two objects of cost calculation.For a large number of jobs, in order to establish a reasonable and feasible system, it is necessary to combine these large amounts of homework according to certain principles and become the operation center. A job center is

50、 a collection of tasks that are responsible for the manufacture or service of a particular product. Logistics enterprises can generally be divided into procurement, distribution, warehousing, circulation, processing and customer service five operating centers,The specific enterprise may according to

51、 own different situation to increase or reduce the operation center. Shanghai delivery international logistics Co., Ltd. can be divided into procurement, loading and unloading, transportation, warehousing and information centers, five information centres to reduce costs.2., it boils down to the cost

52、 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), constitutes the operation center (or operatio

53、n) of the operating cost base, operating cost base is the operation center (or operation) of the currency. For example, in the transportation of fuel consumption, transit fees, bridge fees and so on, it boils down to transport operations.3. determine cost drivers and calculate cost drivers.Cost is o

54、ne of the core concepts of ABC, it represents the causal relationship between a particular operation and specific resources, specific cost targets and specific work, is to promote the most direct and most fundamental driving force of resource and operation occurred. Revealing and scientifically dete

55、rmining the cost drivers can fundamentally improve the quality of accounting information systems, and thus improve the management level and management control level of enterprises.The choice of cost drivers exists in the two links of abc. One is to select resource drivers in the operation of resourc

56、es, and the other is to select job motivation in the two aspects of cost one. This step is based on the first step, through the scientific combination of operations, the establishment of the operating center, the establishment of the activity-based costing library after the choice. The second link i

57、s the direct impact on the accuracy of the final cost accounting results, but the second link is based on the first link. In addition, each link needs to solve two questions: which cost driver should be chosen and how many cost drivers should be chosen?.After selecting appropriate cost drivers for A

58、BC, the cost pool, cost drivers, and cost drivers are determined. The cost driver rate is equal to the cost of the operating center cost pool divided by the cost driver quantity. Such as the Shanghai shipping international logistics Co., Ltd., the total cost of transportation operations this month w

59、as 340000, the number of drivers, that is, the distance from the transport operations to 170000 km, you can calculate the cost driver rate of 1.4. calculate the cost of each cost object.That is, the total cost of each operation is obtained by multiplying the dynamic factor multiplied by the motivati

60、on factor of each contract or service. Such as the Shanghai Jiaoyun International Logistics Co. Ltd. on the Yuha candy project city distribution and transportation field distribution business contract, transportation operation occurred 17000 kilometers this month, dynamic factor, transportation cost

61、 is equal to 17000 yuan. Together with other operating costs arising from the contract, the total cost of the contract can be obtained.ABC offers many opportunities to add value to the enterprise, the product (service) cost information more accurate and objective; to widen the scope of cost accounti

62、ng, resource consumption, reveals the cost of the antecedents and consequences, makes the enterprise can according to what happens for industry management, place unnecessary operations, has increased the value of the operations; conducive to the establishment of the responsibility accounting system,

63、 mobilize the enthusiasm of each department of mining profit potential.But cost is not the only method of cost management, because it also has its limitations, especially its calculation than the traditional cost management method to complex application cost far more than the traditional cost manage

64、ment method is much higher. Therefore, it is unwise to try to pursue a certain method. It is the best cost management method to choose the most appropriate cost management method according to the characteristics of the enterprise.(three) strengthen the control of hidden costs1., strengthen the no-lo

65、ad control.In our current logistics and transportation, the hidden cost occupies a very important position, among which the most important is the no-load. No load means that the vehicle has not reached its rated carrying capacity, that is, the utilization ratio of transport capacity has not reached 100%, reaching only 70%80%, or even less than 50%, to 0%. The main reason for the no-load is the logistics center scheduling unreasonable.To understand the empty situation of enterprises, we must first quantify the empty load. The no-load rate is a quantitative index to descr