物流成本管理研究
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摘要
物流对国民经济的贡献似乎越来越引起重视。在中国,虽然关于物流成本的重要性已经得到了广泛的认可,但是关于物流成本的微观管理和宏观核算上仍在摸索与研究之中。本文的研究力求将物流成本核算、物流成本与价值分析、物流成本的优化与控制、物流成本战略以及物流系统竞争力整合为一个有机的整体,对于企业有效降低物流成本、增加经济效益具有重要的现实意义。
本文的研究从物流与物流成本系统分析入手,通过物流成本及其研究现状分析,建立物流成本核算流程,在物流成本分析的基础上,构建物流成本与价值管理系统,进而研究了物流成本战略和物流成本信息系统。具体内容如下。
第一章主要研究现代物流与物流成本系统。本文认为：物流是指在生产、销售、消费等相关活动中,作为价值和使用价值载体的物质实体的流动过程及其管理活动的总称。物流成本有广义与狭义之分,广义的物流成本是指企业发生在实物流动过程中的一切耗费和资源的占用；狭义的物流成本是指企业发生在实物流动过程中所支付或负担的总流通费用。
第二章主要研究物流成本及其研究现状。国外对物流成本的研究主要关注微观的企业物流层面,体现出很强的实用性与针对性。国外学者一方面关注物流成本在战略层面上的特性,另一方面则把焦点放在优化成本效用的物流策略上。从国内学者的研究看,所涉及的研究内容也十分广泛。从物流成本的核算到作业成本法的应用,从库存配送等物流环节到物流系统仿真,从企业物流模式的建立到第三方物流,从物流管理扩展到供应链理论,从物流成本控制与优化到物流价值管理,以及物流时间管理、物流信息系统建设、物流系统竞争力的研究等。
第三章主要研究物流成本核算流程及项目设置。传统的成本核算方法中,物流成本信息分散在企业成本核算的各个会计科目中,很难按物流成本的内涵计算出完整的物流成本。因此,物流成本核算可以采用物流成本一级科目的核算模式,也可以采用在现行成本项目下设置物流成本二级科目的核算模式,通过审查物流费用、归集物流费用、在各物流成本计算对象之间分配物流费用、物流费用在完工产品和未完工产品之间再分配的流程进行核算。
第四章主要研究物流成本分析与控制。为了更好地建立企业物流成本控制系统,企业应建立以物流战略成本为导向、以物流经营成本为核心、以物流作业成本为重点的三维层次性物流成本分析系统,通过物流成本—价值分析,建立基于企业外部扩展物流价值链或内部物流流程的成本控制系统。物流成本等高线是指在物流系统的综合规划中,通过在不同物流中心点周边按照时间—成本指标绘制的等高曲线,在物流成本等高线上可以实现物流活动的等成本运作或等效率运作。成本动因是一项活动成本的结构性原因,成本动因常常相互作用以决定一种特定活动的成本行为。外购成本的总投入在企业价值中所占的比例是采购战略重要地位的基础,也是一项重要的考核与管理指标。
第五章主要研究物流成本与价值管理。物流价值管理系统是基于物流价值流转过程的管理、分析、优化和控制系统。通过计算物流价值效能系数,可以在物流价值决策矩阵基础上,建立基本的决策策略模式,分别是：扩张战略、成本战略、价值战略和外包战略。物流价值链管理(Logistics Value Chain Management, LVCM)分为：战略层次、经营管理层次、物流作业层次。虽然,多个成本项目或作业构成的作业流程为了实现某项功能必不可少,但对于重要的、产生主要价值的作业应给予高度的重视,并增加成本投入。物流的渠道越长,时间越久,存货量就越大,而企业或客户支付的费用越多。因此,加快物流流程,缩短前置时间就成为物流成本管理的必然选择。
第六章主要研究物流成本战略。战略成本管理面临的首要问题是如何将成本管理和企业战略相结合。不同的战略需要不同的管理控制系统与之相匹配。物流在企业生产和经营过程中的重要作用日益增强。物流系统竞争力评价包括：核心能力构成评价系统、核心价值指标评价系统、核心功能分类评价系统。通过第三方物流利益分配机制的分析,说明企业间的利益分配机制的可接受性源于企业利益的极大化和企业外部信息的可信性。此外,通过企业优胜劣汰、联合协作形成具有一定特色的物流企业集聚群落,对于核心企业的产生、企业集团的发展都具有十分重要的意义。
第七章主要研究物流成本信息系统。信息技术的应用,对物流活动的信息处理工作发挥着巨大的作用,对企业信息流、物流、价值流的整合与统一运作不仅必要而且十分高效。物流成本信息系统主要包括数据采集与分类系统、数据挖掘与分析系统、数据传递与应用系统和维护与调整系统。物流成本信息系统将会在企业物流战略、价值链分析、作业流程等各个方面的优化与创新担当主要的决策支持信息提供系统。
论文的主要创新点在于：
1.通过对物流系统及其发展的研究基础上,定义了物流的概念,梳理了物流成本分类的基本标志,建立了基于现实会计核算系统和物流成本控制与优化功能相结合的物流成本核算体系。在采用一级科目核算方式下,单独设置物流成本,用来总括反映企业物流成本的发生情况。同时,分设采购费用、生产费用、存储费用、损失费用等四个二级科目,用来分别物流成本的用途进行核算。此后,根据物流成本的具体构成内容设置三级明细科目。
2.在物流成本的分析与控制上,首先,提出将企业的物流成本划分为三个层次,即：物流战略成本、物流经营成本和物流作业成本。提出物流成本的控制应该以物流战略成本为导向、以物流经营成本为核心和以物流作业成本为重点,建立基于企业外部扩展物流价值链或内部物流流程的纵向成本控制体系和横向成本控制系统。其次,提出了物流成本等高线的绘制方法及其运用原理。在物流成本等高线上可以实现物流活动的等成本运作或等效率运作。第三,建立了能够有利于物流价值实施监控和物流战略决策的,基于物流活动各环节的,以物流价值效能系数为核心的评价系统—现代物流价值分析与评价系统。
3.提出以物流系统竞争力为最终目标,以顾客价值为导向,充分强调物流系统的弹性,以物流系统集成与渠道管理能力、物流系统应变与组织协调能力、物流系统成本与价值实现能力、物流系统网络与发展战略能力为关键,以物流效能系数、物流差异系数分析为核心,以物流子系统评价为基础,建立物流系统竞争力评价模型。其具体构成包括：核心能力构成评价系统、核心价值指标评价系统、核心功能分类评价系统。构建了由数据采集与分类系统、数据挖掘与分析系统、数据传递与应用系统和维护与调整系统共同组成的物流成本信息系统,其核心是物流信息系统数据仓库的建立以及数据挖掘系统的能力发挥。
论文研究的不足之处
1.在物流成本管理的体系化研究上,本文虽然将物流成本核算过程、物流成本的价值管理、物流成本优化、物流成本战略、物流信息系统和物流系统的竞争力加以整合。但是,其合理性与科学性还有待于进一步探讨,系统性有待于进一步加强。
2.由于众所周知的原因,企业的财务数据尤其是成本数据的不可获得性,使得本文研究的诸多方面还有待于进一步在实践中加以检验。目前,虽经作者的努力,能够得到的详细经营与成本数据还是十分有限。
3.物流成本管理系统与企业经营系统或其他管理系统的统一性,以及如何在企业经营战略中综合考虑个系统间的协调,以达到系统总效益的最大化,还有待于在今后的研究中进一步深入。
The contribution of logistics to the national economy seems attracting more and more attention. In China, although the importance of logistics costs has been widely recognized, the micro-management and the macro-accounting of the logistics cost are still in exploring and researching. Through this study, the logistics cost accounting, logistics cost and value analysis, logistics cost optimization and control, logistics and cost strategy and logistics systems competitiveness can be fuse into an organism, which has important practical significance to reduce logistics costs and increase economic.
In this study, we start from the analysis of the logistics cost system, build a' processes of logistics cost accounting, found a systems of logistics cost and value management, and thus research the logistics cost strategy and logistics information system. Details are as follows.
Chapter 1 is mainly on modern logistics and logistics costs systems. This paper argues that:Logistics is the movement course which includes production, distribution, consumption and other related activities of entity carried with value and use value and the management activities during the course. Logistics costs are divided into broad sense and narrow sense. The broad sense refers to all the cost and resource occupation in the process of physical movement; and the narrow sense refers to the total payment in the process of physical movement.
Chapter 2 is mainly on logistics cost and its present researching status. Study abroad focused on the micro-enterprise logistics level, reflecting strong practical and targeted. On the one hand they focus on the features of the strategic level of logistics costs. On the other hand they put the focus on the optimization of the costs and effectiveness in the logistics strategy. Study in China is also involving a wide range of content which is including the logistics cost accounting and the applications of activity-based costing, the inventory distribution and other logistics links and the simulation of the logistics system, the establishment of logistics model and the third party logistics, the extended of logistics management and the supply chain theory, the logistics cost control and optimization and logistic value management, the logistics time management, the logistics information system, the logistics system competitive research and so on.
Chapter 3 is mainly on the logistics cost accounting processes and the project settings. In the traditional cost accounting methods, the information of the logistics costs is dispersed in various accounting subjects in the corporate. So it is difficult to calculate the complete logistics cost by the meaning of logistics costs. Therefore, we can set an accounting subject independently to settle this problem. We can also set some accounting subjects under the accounting subject we set earlier. Thus we can account the logistics costs with the review of the cost of congregating and movement. And we can also distribute logistics costs reasonably between accounting subjects or between the finished product and the unfinished process.
Chapter 4 is mainly on the analysis and control of logistics cost. In order to establish logistics cost control system better, the enterprises should establish the logistics cost analysis systems at three-dimensional level which is orient to the cost of logistics strategy, core on the cost of logistics business and focus on the cost of logistics business, and establish the cost control system based on the enterprise external expansion logistics supply chain or internal logistics processes through the logistics cost-value analysis. Logistics cost contour means drawing contour accordance with the time-cost index around the different peripheral logistics center in the integrated planning of logistics system. Then the same cost or efficient of logistics operation can be achieved along the contour line in the logistics cost. The dynamic drivers of the cost are the structural causes of an activity cost. The dynamic drivers of the cost often interacts each other to determine the cost of a particular activity. The inputs purchased proportion of the total cost in the enterprise value is the basis for the procurement strategy to be in an important position, which is also an important assessment and management indicators.
Chapter 5 is mainly on the logistics cost and value management. Logistics Value Management System is the systems of management, analysis, optimization and control based on the circulation of the logistics value. Based on the performance coefficient of logistics value, we establish the logistics value decision-making matrix for the strategic decisions related to logistics value, and the basic mode of decision-making strategies are the expansion strategy, the cost strategy, the value strategy and the outsourcing strategy. Logistics Value Chain Management (LVCM) can be divided into the strategic level, the management level, and the operational level. Although many of the cost projects or processes are essential in order to achieve the target, the important and the main value of the work should be given a high priority and get more inputs of the cost. The longer the logistics channel, the longer time spends and the greater inventory, and the business or customers pay more. Therefore, to speed up the logistics process and shorten the waiting time has become an inevitable choice for logistics cost management.
Chapter 6 is mainly on the logistics cost strategy. Strategic cost management is facing a most important question which is how to combine cost management and business strategies. Different strategies require different management control systems to match. The important role of logistics is growing on the process of production and operations. Logistics system competence include:evaluation system of the core ability structure, evaluation system of the core value index, and evaluation system of the core functions classification. The analysis of benefits distribution mechanism of third-party logistics shows that the degree of the acceptability of the benefits distribution mechanism among enterprises lies on the maximum interests and the credibility of the external information. Moreover, the competition and collaboration between enterprises form a gathering community of logistics enterprises, which is of great significance on the generation of core business and the development of enterprise groups.
Chapter 7 is mainly on the information systems of logistics cost.Application of information technology plays a huge role on logistics information processing activities. It is not only necessary but also efficient needed in the integration and the unity operation of the information flow, logistics, and value flow. Logistics cost information system is mainly including data collection and classification systems, data mining and analysis system, data transfer and application systems and data maintenance and adjustment system. The system will be the main decision support information system in the optimization and innovation of logistics strategy, value chain analysis, and workflow.
The main innovations of this paper are:
1. Based on the study of the logistics system and its development, we define the concept of logistics, card the fundamental symbols of logistics cost category, and establish the logistics cost accounting system combined with logistics cost control and optimization based on the reality accounting systems. We set an accounting subject which is named logistics costs to reflect the sum of the logistics costs occurrence. Meanwhile, it is separated into four secondary subjects called procurement costs, production costs, storage costs, loss to accounted logistics costs for different use. Since then, we can set the third levels of detail subjects according to the specific constituent elements of logistics cost.
2. On the aspect of analysis and control of logistics costs, we propose that the company's logistics costs can be divided into three levels:logistics strategy cost, logistics managing costs and logistics operating cost. We suggested that the logistics cost control strategy should be strategic cost-oriented and to take managing costs as the core and to focus on the cost of logistics operation. And the vertical cost control system and the lateral cost control system will be established based on external expansion logistics supply chain or logistics processes. Meanwhile, we propose the drawing method of logistics cost contour and its application principle. Contour line in the logistics cost can be achieved the same cost of the operation or the same efficiency of operation. And we establish the value analysis and logistics evaluation system which is the implementation of monitoring and logistics strategic decision, based on the various links of the logistics activities and the core value of coefficient of performance evaluation system.
3. Logistics system competitiveness evaluation model is established. The core of frame structure of the logistics system competitiveness evaluation takes the logistics system competitiveness as the ultimate goal, the customer value as the driven. It fully emphasizes the flexibility of logistics systems. And it takes the logistics system ability to integrate and channel management, logistics system ability to response, organize and coordinate, logistics system ability to achieve cost and value, logistics system ability to develop network and strategic as the key, and takes logistics efficiency coefficient, logistic difference coefficient as the core, and takes the logistics sub-system (client systems, inventory systems, supply systems, transportation systems, storage systems) evaluation as the basis. The structure is divided into three levels:the core ability forms the evaluation system, the core values index evaluation system and the core function classification evaluation system. Logistics cost information system is mainly including data collection and classification systems, data mining and analysis system, data transfer and application systems and data maintenance and adjustment system. And the core is the establishment of the data warehouse of logistics information system and the ability of data mining system to play.
The inadequacies of this paper are:
1. On the research of logistics cost management system, although the logistics cost accounting process, the logistics cost value management, logistics cost optimization, logistics cost strategy, logistics information systems and logistics systems competitiveness are integrated, its rationality and science need to be further explored, and the system need to be further strengthened.
2. For reasons known that the enterprise's financial data, especially the cost data can not be acquired. Many aspects of this study should be further tested in practice. At present, despite the author's makes his efforts, it's hard to get more business and cost data.
3. The studies of the unity of logistics cost management systems, enterprise management systems or other management system, and how to coordinate each system in business strategy in order to achieve the system efficiency maximum need to be further.
本文的研究从物流与物流成本系统分析入手,通过物流成本及其研究现状分析,建立物流成本核算流程,在物流成本分析的基础上,构建物流成本与价值管理系统,进而研究了物流成本战略和物流成本信息系统。具体内容如下。
第一章主要研究现代物流与物流成本系统。本文认为：物流是指在生产、销售、消费等相关活动中,作为价值和使用价值载体的物质实体的流动过程及其管理活动的总称。物流成本有广义与狭义之分,广义的物流成本是指企业发生在实物流动过程中的一切耗费和资源的占用；狭义的物流成本是指企业发生在实物流动过程中所支付或负担的总流通费用。
第二章主要研究物流成本及其研究现状。国外对物流成本的研究主要关注微观的企业物流层面,体现出很强的实用性与针对性。国外学者一方面关注物流成本在战略层面上的特性,另一方面则把焦点放在优化成本效用的物流策略上。从国内学者的研究看,所涉及的研究内容也十分广泛。从物流成本的核算到作业成本法的应用,从库存配送等物流环节到物流系统仿真,从企业物流模式的建立到第三方物流,从物流管理扩展到供应链理论,从物流成本控制与优化到物流价值管理,以及物流时间管理、物流信息系统建设、物流系统竞争力的研究等。
第三章主要研究物流成本核算流程及项目设置。传统的成本核算方法中,物流成本信息分散在企业成本核算的各个会计科目中,很难按物流成本的内涵计算出完整的物流成本。因此,物流成本核算可以采用物流成本一级科目的核算模式,也可以采用在现行成本项目下设置物流成本二级科目的核算模式,通过审查物流费用、归集物流费用、在各物流成本计算对象之间分配物流费用、物流费用在完工产品和未完工产品之间再分配的流程进行核算。
第四章主要研究物流成本分析与控制。为了更好地建立企业物流成本控制系统,企业应建立以物流战略成本为导向、以物流经营成本为核心、以物流作业成本为重点的三维层次性物流成本分析系统,通过物流成本—价值分析,建立基于企业外部扩展物流价值链或内部物流流程的成本控制系统。物流成本等高线是指在物流系统的综合规划中,通过在不同物流中心点周边按照时间—成本指标绘制的等高曲线,在物流成本等高线上可以实现物流活动的等成本运作或等效率运作。成本动因是一项活动成本的结构性原因,成本动因常常相互作用以决定一种特定活动的成本行为。外购成本的总投入在企业价值中所占的比例是采购战略重要地位的基础,也是一项重要的考核与管理指标。
第五章主要研究物流成本与价值管理。物流价值管理系统是基于物流价值流转过程的管理、分析、优化和控制系统。通过计算物流价值效能系数,可以在物流价值决策矩阵基础上,建立基本的决策策略模式,分别是：扩张战略、成本战略、价值战略和外包战略。物流价值链管理(Logistics Value Chain Management, LVCM)分为：战略层次、经营管理层次、物流作业层次。虽然,多个成本项目或作业构成的作业流程为了实现某项功能必不可少,但对于重要的、产生主要价值的作业应给予高度的重视,并增加成本投入。物流的渠道越长,时间越久,存货量就越大,而企业或客户支付的费用越多。因此,加快物流流程,缩短前置时间就成为物流成本管理的必然选择。
第六章主要研究物流成本战略。战略成本管理面临的首要问题是如何将成本管理和企业战略相结合。不同的战略需要不同的管理控制系统与之相匹配。物流在企业生产和经营过程中的重要作用日益增强。物流系统竞争力评价包括：核心能力构成评价系统、核心价值指标评价系统、核心功能分类评价系统。通过第三方物流利益分配机制的分析,说明企业间的利益分配机制的可接受性源于企业利益的极大化和企业外部信息的可信性。此外,通过企业优胜劣汰、联合协作形成具有一定特色的物流企业集聚群落,对于核心企业的产生、企业集团的发展都具有十分重要的意义。
第七章主要研究物流成本信息系统。信息技术的应用,对物流活动的信息处理工作发挥着巨大的作用,对企业信息流、物流、价值流的整合与统一运作不仅必要而且十分高效。物流成本信息系统主要包括数据采集与分类系统、数据挖掘与分析系统、数据传递与应用系统和维护与调整系统。物流成本信息系统将会在企业物流战略、价值链分析、作业流程等各个方面的优化与创新担当主要的决策支持信息提供系统。
论文的主要创新点在于：
1.通过对物流系统及其发展的研究基础上,定义了物流的概念,梳理了物流成本分类的基本标志,建立了基于现实会计核算系统和物流成本控制与优化功能相结合的物流成本核算体系。在采用一级科目核算方式下,单独设置物流成本,用来总括反映企业物流成本的发生情况。同时,分设采购费用、生产费用、存储费用、损失费用等四个二级科目,用来分别物流成本的用途进行核算。此后,根据物流成本的具体构成内容设置三级明细科目。
2.在物流成本的分析与控制上,首先,提出将企业的物流成本划分为三个层次,即：物流战略成本、物流经营成本和物流作业成本。提出物流成本的控制应该以物流战略成本为导向、以物流经营成本为核心和以物流作业成本为重点,建立基于企业外部扩展物流价值链或内部物流流程的纵向成本控制体系和横向成本控制系统。其次,提出了物流成本等高线的绘制方法及其运用原理。在物流成本等高线上可以实现物流活动的等成本运作或等效率运作。第三,建立了能够有利于物流价值实施监控和物流战略决策的,基于物流活动各环节的,以物流价值效能系数为核心的评价系统—现代物流价值分析与评价系统。
3.提出以物流系统竞争力为最终目标,以顾客价值为导向,充分强调物流系统的弹性,以物流系统集成与渠道管理能力、物流系统应变与组织协调能力、物流系统成本与价值实现能力、物流系统网络与发展战略能力为关键,以物流效能系数、物流差异系数分析为核心,以物流子系统评价为基础,建立物流系统竞争力评价模型。其具体构成包括：核心能力构成评价系统、核心价值指标评价系统、核心功能分类评价系统。构建了由数据采集与分类系统、数据挖掘与分析系统、数据传递与应用系统和维护与调整系统共同组成的物流成本信息系统,其核心是物流信息系统数据仓库的建立以及数据挖掘系统的能力发挥。
论文研究的不足之处
1.在物流成本管理的体系化研究上,本文虽然将物流成本核算过程、物流成本的价值管理、物流成本优化、物流成本战略、物流信息系统和物流系统的竞争力加以整合。但是,其合理性与科学性还有待于进一步探讨,系统性有待于进一步加强。
2.由于众所周知的原因,企业的财务数据尤其是成本数据的不可获得性,使得本文研究的诸多方面还有待于进一步在实践中加以检验。目前,虽经作者的努力,能够得到的详细经营与成本数据还是十分有限。
3.物流成本管理系统与企业经营系统或其他管理系统的统一性,以及如何在企业经营战略中综合考虑个系统间的协调,以达到系统总效益的最大化,还有待于在今后的研究中进一步深入。
The contribution of logistics to the national economy seems attracting more and more attention. In China, although the importance of logistics costs has been widely recognized, the micro-management and the macro-accounting of the logistics cost are still in exploring and researching. Through this study, the logistics cost accounting, logistics cost and value analysis, logistics cost optimization and control, logistics and cost strategy and logistics systems competitiveness can be fuse into an organism, which has important practical significance to reduce logistics costs and increase economic.
In this study, we start from the analysis of the logistics cost system, build a' processes of logistics cost accounting, found a systems of logistics cost and value management, and thus research the logistics cost strategy and logistics information system. Details are as follows.
Chapter 1 is mainly on modern logistics and logistics costs systems. This paper argues that:Logistics is the movement course which includes production, distribution, consumption and other related activities of entity carried with value and use value and the management activities during the course. Logistics costs are divided into broad sense and narrow sense. The broad sense refers to all the cost and resource occupation in the process of physical movement; and the narrow sense refers to the total payment in the process of physical movement.
Chapter 2 is mainly on logistics cost and its present researching status. Study abroad focused on the micro-enterprise logistics level, reflecting strong practical and targeted. On the one hand they focus on the features of the strategic level of logistics costs. On the other hand they put the focus on the optimization of the costs and effectiveness in the logistics strategy. Study in China is also involving a wide range of content which is including the logistics cost accounting and the applications of activity-based costing, the inventory distribution and other logistics links and the simulation of the logistics system, the establishment of logistics model and the third party logistics, the extended of logistics management and the supply chain theory, the logistics cost control and optimization and logistic value management, the logistics time management, the logistics information system, the logistics system competitive research and so on.
Chapter 3 is mainly on the logistics cost accounting processes and the project settings. In the traditional cost accounting methods, the information of the logistics costs is dispersed in various accounting subjects in the corporate. So it is difficult to calculate the complete logistics cost by the meaning of logistics costs. Therefore, we can set an accounting subject independently to settle this problem. We can also set some accounting subjects under the accounting subject we set earlier. Thus we can account the logistics costs with the review of the cost of congregating and movement. And we can also distribute logistics costs reasonably between accounting subjects or between the finished product and the unfinished process.
Chapter 4 is mainly on the analysis and control of logistics cost. In order to establish logistics cost control system better, the enterprises should establish the logistics cost analysis systems at three-dimensional level which is orient to the cost of logistics strategy, core on the cost of logistics business and focus on the cost of logistics business, and establish the cost control system based on the enterprise external expansion logistics supply chain or internal logistics processes through the logistics cost-value analysis. Logistics cost contour means drawing contour accordance with the time-cost index around the different peripheral logistics center in the integrated planning of logistics system. Then the same cost or efficient of logistics operation can be achieved along the contour line in the logistics cost. The dynamic drivers of the cost are the structural causes of an activity cost. The dynamic drivers of the cost often interacts each other to determine the cost of a particular activity. The inputs purchased proportion of the total cost in the enterprise value is the basis for the procurement strategy to be in an important position, which is also an important assessment and management indicators.
Chapter 5 is mainly on the logistics cost and value management. Logistics Value Management System is the systems of management, analysis, optimization and control based on the circulation of the logistics value. Based on the performance coefficient of logistics value, we establish the logistics value decision-making matrix for the strategic decisions related to logistics value, and the basic mode of decision-making strategies are the expansion strategy, the cost strategy, the value strategy and the outsourcing strategy. Logistics Value Chain Management (LVCM) can be divided into the strategic level, the management level, and the operational level. Although many of the cost projects or processes are essential in order to achieve the target, the important and the main value of the work should be given a high priority and get more inputs of the cost. The longer the logistics channel, the longer time spends and the greater inventory, and the business or customers pay more. Therefore, to speed up the logistics process and shorten the waiting time has become an inevitable choice for logistics cost management.
Chapter 6 is mainly on the logistics cost strategy. Strategic cost management is facing a most important question which is how to combine cost management and business strategies. Different strategies require different management control systems to match. The important role of logistics is growing on the process of production and operations. Logistics system competence include:evaluation system of the core ability structure, evaluation system of the core value index, and evaluation system of the core functions classification. The analysis of benefits distribution mechanism of third-party logistics shows that the degree of the acceptability of the benefits distribution mechanism among enterprises lies on the maximum interests and the credibility of the external information. Moreover, the competition and collaboration between enterprises form a gathering community of logistics enterprises, which is of great significance on the generation of core business and the development of enterprise groups.
Chapter 7 is mainly on the information systems of logistics cost.Application of information technology plays a huge role on logistics information processing activities. It is not only necessary but also efficient needed in the integration and the unity operation of the information flow, logistics, and value flow. Logistics cost information system is mainly including data collection and classification systems, data mining and analysis system, data transfer and application systems and data maintenance and adjustment system. The system will be the main decision support information system in the optimization and innovation of logistics strategy, value chain analysis, and workflow.
The main innovations of this paper are:
1. Based on the study of the logistics system and its development, we define the concept of logistics, card the fundamental symbols of logistics cost category, and establish the logistics cost accounting system combined with logistics cost control and optimization based on the reality accounting systems. We set an accounting subject which is named logistics costs to reflect the sum of the logistics costs occurrence. Meanwhile, it is separated into four secondary subjects called procurement costs, production costs, storage costs, loss to accounted logistics costs for different use. Since then, we can set the third levels of detail subjects according to the specific constituent elements of logistics cost.
2. On the aspect of analysis and control of logistics costs, we propose that the company's logistics costs can be divided into three levels:logistics strategy cost, logistics managing costs and logistics operating cost. We suggested that the logistics cost control strategy should be strategic cost-oriented and to take managing costs as the core and to focus on the cost of logistics operation. And the vertical cost control system and the lateral cost control system will be established based on external expansion logistics supply chain or logistics processes. Meanwhile, we propose the drawing method of logistics cost contour and its application principle. Contour line in the logistics cost can be achieved the same cost of the operation or the same efficiency of operation. And we establish the value analysis and logistics evaluation system which is the implementation of monitoring and logistics strategic decision, based on the various links of the logistics activities and the core value of coefficient of performance evaluation system.
3. Logistics system competitiveness evaluation model is established. The core of frame structure of the logistics system competitiveness evaluation takes the logistics system competitiveness as the ultimate goal, the customer value as the driven. It fully emphasizes the flexibility of logistics systems. And it takes the logistics system ability to integrate and channel management, logistics system ability to response, organize and coordinate, logistics system ability to achieve cost and value, logistics system ability to develop network and strategic as the key, and takes logistics efficiency coefficient, logistic difference coefficient as the core, and takes the logistics sub-system (client systems, inventory systems, supply systems, transportation systems, storage systems) evaluation as the basis. The structure is divided into three levels:the core ability forms the evaluation system, the core values index evaluation system and the core function classification evaluation system. Logistics cost information system is mainly including data collection and classification systems, data mining and analysis system, data transfer and application systems and data maintenance and adjustment system. And the core is the establishment of the data warehouse of logistics information system and the ability of data mining system to play.
The inadequacies of this paper are:
1. On the research of logistics cost management system, although the logistics cost accounting process, the logistics cost value management, logistics cost optimization, logistics cost strategy, logistics information systems and logistics systems competitiveness are integrated, its rationality and science need to be further explored, and the system need to be further strengthened.
2. For reasons known that the enterprise's financial data, especially the cost data can not be acquired. Many aspects of this study should be further tested in practice. At present, despite the author's makes his efforts, it's hard to get more business and cost data.
3. The studies of the unity of logistics cost management systems, enterprise management systems or other management system, and how to coordinate each system in business strategy in order to achieve the system efficiency maximum need to be further.
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①本部分的综述根据黄湘民,刘大成,周阳方发表于《商业研究》(2006,12)的《物流成本文献综述》和隋明刚,魏疑发表于《物流技术》(2000,5)的《综述：供应链库存成本研究的现状及其发展趋势》等相关文献整理后得到。
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[1]张毕西：多品种离散型生产系统物流批量最优化分析[J],《系统工程理论与实践》,2000,20。
[2]周启蕾：物流成本的性状及其优化决策[J],《上海海运学院学报》,2001,22。
[3]李霄峰,徐立云,邵惠鹤：基于PETRI网/COM的物流系统建模仿真技术[J],《信息与控制》,2001,30。
[4]陈红玉,姚冠新：制造企业物流系统建模技术的研究[J],《工业工程》,2002,5。
[5]王正彬,杜文,羊艳：具有时间窗的物流配送模型及其算法[J],《铁道建筑技术》,2003,6。
[6]马德良：VMI系统下一个物流成本控制优化模型的建立[J],《东华大学学报》,2003,29。
[7]刘文才,张林：制造企业物流管理的一种系统解决方案—单据驱动模式[J],《计算机应用研究》,2003,20。
[8]高梦昭,张文杰：物流成本探析—运输成本与库存成本的关系研究[J],《北方交通大学学报：社会科学版》,2003,3。
[9]王瑛,孙林岩,陈宏：基于两阶段的物流系统综合评价DEA/AHP法[J],《长安大学学报：自然科学版》,2003,3。
[10]郭宇,陈立平,王书亭：一种面向车间物流模型的仿真优化方法[J],《小型微型计算机系统》,2003,24。
[11]王小玲,李华军：企业物流成本控制研究[J],《物流科技》,2005,3。
[12]代红艳,恩莉,李彦平：客户订单合成配送问题的建模与启发式算法[J],《控制工程》,2004,11。
[13]容榕,邢相勤：供应链下库存控制与运输管理的优化[J],《科技进步 与对策》,2004,4。
[14]杨秋侠：企业生产物流工序流程的时间优化[J],《物流科技》,2004,11。
[15]柳键,马士华：供应链库存协调与优化模型研究[J],《管理科学学报》,2004,4。
[16]李慧：线性回归预测与控制在物流作业成本法中的应用[J],《重庆交通学院学报》,2004,6。
[17]刘高常：利用模糊分析法控制企业物流成本[J],《统计与决策》,2005,11。
[18]张令荣,杨梅：基于价值链的企业物流一体化成本分析方法研究[J],《大连理工大学学报(社会科学版)》,2005,4。
[19]张网琴,孙进：精益生产方式下的目标成本管理初探[J],《边疆经济与文化》,2006,4。
[20]张余华,翁君：供应链背景下物流系统优化问题分析[J],《国际经贸探索》,2006,1。
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[43](德)波弗尔著,张计划等译：《物流前沿：实践·创新·前景》[M],北京,机械工业出版社,2005。
[44](美)麦克尔·波特著,陈小悦译：《竞争战略》[M],北京,华夏出版社,2001。
[45](美)罗伯特·卡普兰、大卫·诺顿著,刘俊勇等译：《平衡计分卡——化战略为行动》[M],广州,广东经济出版社,2005。
[46](美)Edward Frazelle著,任建标译：《物流战略咨询》[M],中国财政经济出版社,2003。
[47](美)麦克尔·波特著,陈小悦译：《竞争优势》[M],华夏出版社,1997。
[48](英)马丁·克里斯托弗著,何明珂等译：《物流与供应链管理》[M],电子工业出版社,2006。
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[51]F·W·Harris, How many parts to make at once, Factory, the Magazine of Management 10 (1913),135-136.
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[53]W. P. Pierskalla, J. A. Voelker, A survey of Maintenance Models:the control and surveillance of deteriorating systems, Naval Research Logistics Quarterly 23 (1976),353-388.
[54]Krugman, Increasing returns and economic geography. Journal of Political Economy 99(1991),483-499.
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[56]D. L. Moore, H.E.Fearon, Computer assisted decision making in purchasing, Journal of Purchasing 9 (4) (1973) 5-25.
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[60]F. P. Buffa, W. M. Jackson, A goal programming model for purchase planning, Journal of Purchasing and Materials Management 19 (3) (1983),27-34.
[61]I. Turner, An independent system for the evaluation of contract tenders, Operational Research Society 39 (6) (1988),551-561.
[62]D. Sharma, W. C. Benton, R. Srivastava, Competitive strategy and purchasing decision, Proceedings of the 1989 Annual Conference of the Decision Sciences Institute,1989, (1088-1090).
[63]Klincewicz, Solving a freight transport problem using facility location techniques. Operations Research (1990),99-109.
[64]W.C.Benton, Quantity discount decision under conditions of multiple items, multiple suppliers and resource limitation, International Journal of Production Research, (1991) 1953-1961.
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[66]Pohlen, T. L. Farris, Reverse logistics in plastic recycling, International Journal of Physical Distribution & Management,22(7), (1992),35-47.
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[68]Lu Lu, A one-buyer integrated inventory mode, European Journal of Operational Research, (1995),312-323.
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[70]Daskin, Network and Discrete Location:Models, Algorithms, and Applications. Wiley, New York.1995.
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[75]YanDong, Kefeng Xu, A supply chain model of vendor managed inventory, Transportation Research Part E, (2002) 75-95.
[76]Hens Runhaar & Rob van der Heijden, Public policy intervention in freight transport costs:effects on printed media logistics in the Netherlands, Transport Policy, (2005),35-46.
[77]P. L. Abada, Vijay Aggarwa, Incorporating transport cost in the lot size and pricing decisions with down ward sloping demand, International Production Economics, (2005),297-305.
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②隋明刚,魏疑,综述：供应链库存成本研究的现状及其发展趋势,《物流技术》,2000,5。
③ F·W·Harris, How many parts to make atonce, Factory, the Magazine of Management 10 (1913),135-136.
④ A.Gaballa, Minmium cost allocation of tenders, Operational Research Quarterly 25 (3) (1974),389-398.
⑤ W. P. Pierskalla, J.A.Voelker, A survey of Maintenance Models:the control and surveillance of deteriorating systems, Naval Research Logistics Quarterly 23 (1976),353-388.
⑥ Krugman, Increasing returns and economic geography. Journal of Political Economy 99(1991),483-499.
⑦ Whybark, D.C.,1971. Scheduling shipments under conditions of freight breaks and quantity discounts. Institute Paper No.329, Krannert Graduate Schoo,1 Purdue University.
① D.L.Moore, H.E.Fearon, Computer assisted decision making in purchasing, Journal of Purchasing 9 (4) (1973)5-25.
② Guiltinan, Nwokoye,1975, Developing distribution cannels and systems in the emerging recycling industries, International Journal of Physical Distribution 6(1),28-38.
③ T.F.Anthony, F.P.Buffa, Strategic purchasing scheduling, Journal of Purchasing and Materials Management 13 (3) (1977),27-31.
④ S.Nahmias, Managing repairable item inventory systems:A review, TIMS Studies in the Management Sciences 16 (1981),253-277.
⑤ F.P.Buffa, W.M.Jackson, A goal programming model for purchase planning, Journal of Purchasing and Materials Management 19 (3) (1983),27-34.
① I.Turner, An independent system for the evaluation of contract tenders, Operational Research Society 39 (6) (1988),551-561.
② D.Sharma, W.C.Benton, R.Srivastava, Competitive strategy and purchasing decision, Proceedings of the 1989 Annual Conference of the Decision Sciences Institute,1989, (1088-1090).
③ Klincewicz, Solving a freight transport problem using facility location techniques. Operations Research (1990),99-109.
④ W.C.Benton, Quantity discount decision under conditions of multiple items, multiple suppliers and resource lmi itation, International Journal of Production Research, (1991) 1953-1961.
① J.D.Hong, J.C.Hayya, Just-in-time purchasing:Single ormultiple sourcing? International Journal of Production Economics, (1992),175-181.
② Pohlen,T.L.Farris, Reverse logistics in plastic recycling, International Journal of Physical Distribution & Management,22(7),(1992),35-47.
③ C.A.Weber, J.R.Current, A multi objective approach to vendor selection, European Journal of Operational Research 68, (1993),173-184.
④ L.Lu, A one-buyer integrated inventory mode, Europena Journal of Operational Research, (1995),312-323.
① D.Maddison, D.Pearce, O. Johansson, The True Costs of Road Transport, Blueprint 5, Earth scan, London(1995).
② Daskin, Network and Discrete Location:Models, Algorithms, and Applications. Wiley, NewYork.1995
③ Jinn-Tsair Teng, A deterministic inventory replenishment model with a linear trend in demand, Operation Research Letters,19,(1996),33-41.
④ Chauging Hsu, I-JinTsai, Logistics cost consumer demand and retail establishment density, Papers Regionl Science, (1999),243-263.
① S.H.Ghodsypour, C.O'Brien, The total cost of logistics in supplier selection, under conditions of multiple sourcing, multiple criteria and capacity constraint, International Production Economic, (2001),15-17.
② Linda K. Nozick, Mark A. Tumquist, Inventory, transportation, service quality and the location of distribution centers, European Journal of Operational Research, (2001),362-371.
③ YanDong, Kefeng Xu, A supply chain model of vendor managed inventory, Transportation Research Part E, (2002) 75-95.
④ Hens Runhaar & Rob van der Heijden, Public policy intervention in freight transport costs:effects on printed media logistics in the Netherlands, Transport Policy, (2005),35-46.
⑤ P.L.Abada, Vijay Aggarwa, Incorporating transport cost in the lot size and pricing decisions with down ward sloping demand, International Production Economics, (2005),297-305.
⑥ Pedro M. Reyes, Logistics networks:A game theory application for solving the transshipment Applied Mathematics and Computation, (2005),1419-1431.
①本部分的综述根据黄湘民,刘大成,周阳方发表于《商业研究》(2006,12)的《物流成本文献综述》和隋明刚,魏疑发表于《物流技术》(2000,5)的《综述：供应链库存成本研究的现状及其发展趋势》等相关文献整理后得到。
②张毕西：多品种离散型生产系统物流批量最优化分析,《系统工程理论与实践》,2000,20。
③周启蕾：物流成本的性状及其优化决策,《上海海运学院学报》,2001,22。
④李霄峰,徐立云,邵惠鹤：基于PETRI网/COM的物流系统建模仿真技术,《信息与控制》,2001,30。
⑤陈红玉,姚冠新：制造企业物流系统建模技术的研究,《工业工程》,2002,5。
①王正彬,杜文,羊艳：具有时间窗的物流配送模型及其算法,《铁道建筑技术》,2003,6。
②马德良：VMI系统下一个物流成本控制优化模型的建立,·《东华大学学报》,2003,29。
③刘文才,张林：制造企业物流管理的一种系统解决方案—单据驱动模式,《计算机应用研究》,2003,20。
④高梦昭,张文杰：物流成本探析—运输成本与库存成本的关系研究,《北方交通大学学报：社会科学版》,2003,3。
⑤王瑛,孙林岩,陈宏：基于两阶段的物流系统综合评价DEA/AHP法,《长安大学学报：自然科学版》,2003,3。
⑥郭宇,陈立平,王书亭：一种面向车间物流模型的仿真优化方法,《小型微型计算机系统》,2003,24。
⑦王小玲,李华军：企业物流成本控制研究。《物流科技》,2005,3。
⑧代红艳,恩莉,李彦平：客户订单合成配送问题的建模与启发式算法,《控制工程》,2004,11。
①容榕,邢相勤：供应链下库存控制与运输管理的优化,《科技进步与对策》,2004,4。
②杨秋侠：企业生产物流工序流程的时间优化,《物流科技》,2004,11。
③柳键,马士华：供应链库存协调与优化模型研究,《管理科学学报》,2004,4。
④李慧：线性回归预测与控制在物流作业成本法中的应用,《重庆交通学院学报》,2004,6。
⑤刘高常：利用模糊分析法控制企业物流成本,《统计与决策》,2005,11。
⑥张令荣,杨梅：基于价值链的企业物流一体化成本分析方法研究,《大连理工大学学报(社会科学版)》,2005,4。
⑦张网琴,孙进：精益生产方式下的目标成本管理初探,《边疆经济与文化》,2006,4。
⑧张余华,翁君：供应链背景下物流系统优化问题分析,《国际经贸探索》,2006,1。
①田肇云：直销模式中涉及逆向物流的价格策略及退货政策评论推荐,《统计与决策》,2006,5。
②石明虹,滕芳：制造业企业内部物流绩效评价指标体系研究,《商场现代化》,2006,9。
①(德)波弗尔著,张计划等译：《物流前沿：实践·创新·前景》[M],北京,机械工业出版社,2005。
①宋则,常东亮：中国物流成本前沿问题考察报告(上、下),《财贸经济》,2005,7、8。
①(美)麦克尔·波特著,陈小悦译：《竞争战略》[M],北京,华夏出版社,2001。
②(美)麦克尔·波特著,陈小悦译：《竞争优势》[M],北京,华夏出版社,2001。
①(美)罗伯特·卡普兰、大卫·诺顿著,刘俊勇等译：《平衡计分卡——化战略为行动》[M],广州,广东经济出版社,2005。
①张文修等著：《模糊数学引论》[M],西安,西安交通大学出版社,1991。
②汪培庄、韩立岩编著：《应用模糊数学(修订版)》[M],北京,首都经济贸易大学出版社,1989。
①宋则,常东亮：中国物流成本前沿问题考察报告(上、下), 《财贸经济》,2005,7—8
①顾煜：物流成本层次性分析与优化途径探析,《中国流通经济》,2005,11。
①(美)Edward Frazelle著,任建标译：《物流战略咨询》[M],中国财政经济出版社,2003。
①顾煜：物流成本决策等高线模型及其应用,《会计师》,2007,3。
②(美)麦克尔·波特著,陈小悦译：《竞争优势》[M],华夏出版社,1997年1月。
①顾煜：基于价值创造的物流成本投入分析,《中国流通经济》,2008,10。
②(英)马丁·克里斯托弗著,何明珂等译：《物流与供应链管理》[M],电子工业出版社,2006年1月。
[1]张毕西：多品种离散型生产系统物流批量最优化分析[J],《系统工程理论与实践》,2000,20。
[2]周启蕾：物流成本的性状及其优化决策[J],《上海海运学院学报》,2001,22。
[3]李霄峰,徐立云,邵惠鹤：基于PETRI网/COM的物流系统建模仿真技术[J],《信息与控制》,2001,30。
[4]陈红玉,姚冠新：制造企业物流系统建模技术的研究[J],《工业工程》,2002,5。
[5]王正彬,杜文,羊艳：具有时间窗的物流配送模型及其算法[J],《铁道建筑技术》,2003,6。
[6]马德良：VMI系统下一个物流成本控制优化模型的建立[J],《东华大学学报》,2003,29。
[7]刘文才,张林：制造企业物流管理的一种系统解决方案—单据驱动模式[J],《计算机应用研究》,2003,20。
[8]高梦昭,张文杰：物流成本探析—运输成本与库存成本的关系研究[J],《北方交通大学学报：社会科学版》,2003,3。
[9]王瑛,孙林岩,陈宏：基于两阶段的物流系统综合评价DEA/AHP法[J],《长安大学学报：自然科学版》,2003,3。
[10]郭宇,陈立平,王书亭：一种面向车间物流模型的仿真优化方法[J],《小型微型计算机系统》,2003,24。
[11]王小玲,李华军：企业物流成本控制研究[J],《物流科技》,2005,3。
[12]代红艳,恩莉,李彦平：客户订单合成配送问题的建模与启发式算法[J],《控制工程》,2004,11。
[13]容榕,邢相勤：供应链下库存控制与运输管理的优化[J],《科技进步 与对策》,2004,4。
[14]杨秋侠：企业生产物流工序流程的时间优化[J],《物流科技》,2004,11。
[15]柳键,马士华：供应链库存协调与优化模型研究[J],《管理科学学报》,2004,4。
[16]李慧：线性回归预测与控制在物流作业成本法中的应用[J],《重庆交通学院学报》,2004,6。
[17]刘高常：利用模糊分析法控制企业物流成本[J],《统计与决策》,2005,11。
[18]张令荣,杨梅：基于价值链的企业物流一体化成本分析方法研究[J],《大连理工大学学报(社会科学版)》,2005,4。
[19]张网琴,孙进：精益生产方式下的目标成本管理初探[J],《边疆经济与文化》,2006,4。
[20]张余华,翁君：供应链背景下物流系统优化问题分析[J],《国际经贸探索》,2006,1。
[21]田肇云：直销模式中涉及逆向物流的价格策略及退货政策评论推荐[J],《统计与决策》,2006,5。
[22]石明虹,滕芳：制造业企业内部物流绩效评价指标体系研究[J],《商场现代化》,2006,9。
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