Research On Strategic Cost Management Of Logistics Enterprises

Nowadays,modern enterprises are faced with the intricate internal and external environment,and the competition among enterprises is increasingly fierce.In order to obtain the opportunities for survival and development,enterprise managers must elevate the cost management activities to the strategic level.Enterprise cost management activities for enterprises contain huge profits,development potential,how to improve enterprise efficiency through cost management,is a key point of enterprise cost management,but also management,management eternal topic.Because the traditional cost management mode is to each cost as an independent individual,separate control,focus too much on the financial cost of absolute reduction,no good will cost management and enterprise competitive environment,competitive strategy and advantages,opportunities and other associated,ignored the cost management in the enterprise overall strategy meaning and function.At present,the theory and thought of strategic cost management has become an important means of modern enterprise management.The method of strategic cost management conforms to the competitive environment faced by modern enterprises and can provide effective theoretical guidance for the value creation process of enterprises.It will be an important means of modern enterprise management.The case selected in this paper is S company's rapid development of business scale,which is inseparable from its advanced strategic layout concept and effective strategic cost management.In recent years,S company has not only gradually improved its internal value chain,but also realized the precision and autonomy of its main business.In addition,S company vertically extends the strategic management mode of the value chain and implements the diversification strategy of the traditional mode in the traditional value chain of the express delivery industry,and meanwhile expands the space for cost management.S company constantly improve the industry chain,enhance the core competitiveness of the company,its sales growing year by year,but due to the nature of the industry special and the early stage of the company S purely on financial profit index as the management orientation of goal at this stage have to rise to match the company's overall strategic business objectives,so the traditional cost accounting way not very good to adapt to the development of enterprise and market changes.Based on the above research background of S company,this paper analyzes the case of specific enterprise strategic cost management,refers to a large number of literatures,deeply analyzes S company's strategic environment,strategic positioning,cost drivers and its internal and external value chain,and tries to put forward strategic Suggestions for the cost management scheme of the company.It is helpful for enterprises to distinguish the value-added and non-value-added operations,so as to reduce costs from each link,make enterprises change from extensive financial cost management mode to intensive strategic cost management mode,improve their competitiveness,and try to provide some reference for enterprises in related industries to implement strategic cost management.