快递公司战略成本控制研究--以顺丰速运公司为例摘要对于当前经济全球化的时代，市场对产品成本的要求不断提高。在同一行业中，许多公司参与竞争，迫使市场份额继续下降，公司的外部盈利能力正在下降。因此，企业只能从内部控制战略成本，以获得更大的利益。战略成本就像“矿山中的黄金”。面对国内物流业的激烈竞争和物流服务的低毛利率，物流企业应在不断提高服务质量和服务水平的同时，加强自身的品质和战略成本管理，合理控制战略成本。本文首先介绍了战略成本的基本概念，并在此基础上，研究了物流企业的战略成本管理和控制，分析了物流企业战略成本的几个影响因素，并从人员，服务和运营等方面进行了分析。并提出为客户的战略成本控制提供参考，目前的战略成本改善和快递物流公司的控制，使企业更好地发展。在对国内外物流质量和物流成本进行理论分析的基础上，分析了国内快递企业物流战略成本控制的现状，问题及原因。以顺丰速运公司为例，分析了如何实现物流质量与物流成本的平衡协调，使企业的物流战略成本达到最优水平，同时提高竞争力和经济效益的企业。其中，根据基于活动的成本法中的成本货币账户设置，重置公司的战略成本帐户并计算其战略成本，通过分析各部分战略成本的比例，为公司战略成本管理打下良好基础。关键词：快递物流企业；战略成本；作业成本法；顺丰速运ABSTRACTAtpresent,isintheeraofeconomicglobalizationdevelopment,themarketdemandforproductqualitycontinuestoimprove.Inthesameindustry,anumberofenterprisestoparticipateinthecompetition,sothatmarketshareissubdivided,theprofitabilityofenterprisesdeclined.Asaresult,companieshavetostartfromwithintocontrolthequalitycostsinordertowinmoreprofits.Qualitycostislike"goldintheMine",deepexcavationcanbelowerqualitymanagementinput,savinghighqualitycosts.Facingthefiercecompetitioninthedomesticlogisticsindustryandthelowgrossmarginoflogisticsservices,logisticsenterprisesshouldstrengthentheirownqualitycostmanagementandreasonablycontroltheirqualitycostwhileconstantlyimprovingtheirservicequalityandservicelevel.Thispaperfirstintroducesthebasicconceptofqualitycost,andonthisbasis,studiesthequalitycostmanagementandcontroloflogisticsenterprises,analyzesseveralinfluencingfactorsofqualitycostofLogisticsExpressenterprises,analyzesthestaff,service,operationandsoonrespectively,andputsforwardthecostcontrolofcustomers.ForexpressLogisticsenterprisesinthecurrentqualitycostimprovementandcontroltoprovideareferencebasisforenterprisestobetterdevelop.Basedonthetheoreticalanalysisoflogisticsqualityandlogisticscostathomeandabroad,thispaperanalyzesthepresentsituation,existingproblemsandreasonsoflogisticsqualitycostcontrolindomesticexpressenterprises.TakingShunfengExpressGanzhoubranchAsanexample,thispaperanalyzeshowtorealizethebalanceandcoordinationbetweenlogisticsqualityandlogisticscost,sothatthelogisticsqualitycostofenterprisescanreachthebestlevel,andatthesametimeimprovethecompetitivenessandeconomicbenefitsofenterprises.Amongthem,accordingtothesettingofqualitycostaccountintheactivitycostmethod,thequalitycostaccountofthecompanyisresetanditsqualitycostiscalculated.Byanalyzingtheproportionofeachpartofitsqualitycost,thispaperputsforwardsomesuggestionsforimprovementfromtheaspectsofPerfectingpointmanagement,retainingfrontlinestaffandimprovingtrainingquality,whichlaysagoodfoundationforthedevelopmentofqualitycostmanagementofthecompany.Keywords:ExpressLogisticsenterprises；Logisticscosts；Activity-Costmethod；ShunFengyun目录1前言.........................................................................................................................
