物流成本层次性分析与优化途径探析

本文认为,企业的物流成本可以划分为物流战略成本、物流经营成本和物流作业成本三个层次。物流战略成本发生在战略资源层次,是物流成本的起源;物流经营成本是在物流经营层面上发生的成本,它根据物流战略成本的目标和规划制定出具体的执行方案,并控制着物流作业成本的形成过程;物流作业成本是物流作业实际发生过程中的成本,是物流成本的最终凝结和转化。文章提出,物流成本的控制应该以战略成本为导向,以经营成本为核心,以作业成本为重点,通过不同层次的物流成本—价值分析,建立基于外部扩展供应链、贯穿于企业生产制造过程或顾客价值提供全过程的横向物流成本控制系统以及贯穿于物流战略资源层次、物流经营管理层次和物流作业层次的一体化通贯式的纵向成本控制体系。

Analyzing Logistics Cost Level and Exploring Ways of Optimization

The author points out that logistics cost can be divided into logistic strategic cost, operational cost and production cost. Logistic strategic cost belongs to the level of strategic resources, and it is the resource of logistics cost; logistic operational cost belongs to the level of logistic operation, and it controls the formation progress of logistic production; logistic production cost takes shape in the process of production, it is the final form of logistic cost. Logistic cost control should take strategic cost as the guidance, take operational cost as the corn, and take production cost as the focus. Through logistic cost-value analysis in different levels, the enterprises will set up a horizontal and vertical cost-control system.