浅析物流企业的成本管理策略

浅析物流企业的成本管理策略
摘　要
目前，我国物流企业的成本管理模式大体上采用传统的成本管理模式。自从我国加入世界贸易组织后，国外先进物流企业纷纷登陆大陆，对物流市场产生了巨大的冲击。在这种环境下，我国物流企业所使用的传统成本管理会计时的缺陷显露无疑。这就需要我们寻求新的成本管理思想、技术和方法来改变这些缺陷，使企业在当今高速发展的经济浪潮中立于不败之地。所谓物流成本管理不是管理物流成本，而是通过成本去管理物流，可以说是以成本为手段的物流管理，通过对物流活动的管理降低物流费用。
本文旨在通过对我国物流业现状的研究和探讨，分析我国物流业成本管理的相关问题，并主要提出了从降低成本，创新服务，提高信息技术这三方面对物流企业的成本管理方法进行改进。与传统成本管理相比，战略成本管理具有更加开阔的视野和超前意义，三方面相互结合，在很大程度上弥补了传统成本管理的不足，是传统成本管理的自我完善和发展。无论是企业物流还是物流企业，如何对自身物流资源进行优化配置，如何实施管理和决策，以期用最小的成本带来最大的效益，都是它们所面临的最重要问题之一。

关键词：物流；成本管理；策略
 
Abstract
At present, China's logistics enterprises and large the cost of management using the traditional cost management. Since China's accession to the World Trade Organization, foreign advanced logistics enterprises in the mainland one after another landing, the logistics market has had a huge impact. In this environment, China's logistics enterprises by the use of traditional cost management accounting at the shortcomings revealed no doubt. This requires that we seek new cost management ideas, techniques and methods to change these shortcomings, so that enterprises in today's high-speed development of the economic tide in an invincible position. The so-called logistics cost management is not the cost of logistics management, but by the cost to manage logistics, it can be said of the cost as a means of logistics management, through the management of logistics activities to reduce logistics costs. This paper on China's logistics industry through the status of research and study, analysis of China's logistics industry cost management related issues, and mainly made from lower costs, innovative services and improve information technology this tripartite face the cost of logistics enterprises to improve management methods . Compared with traditional cost management, cost management strategies with a more open outlook and ahead of significance, the three areas combined with each other, to a large extent made up for the shortcomings of traditional cost management, cost management is the traditional self-improvement and development. Whether or logistics enterprises in the logistics business, how to conduct their own logistics optimizing the allocation of resources, how to implement the management and decision-making, with a view to minimize the cost of bringing the greatest benefits, they are facing one of the most important issues.

Key words：Logistics；Cost management；Strategy

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