Management Of Business Logistics Costs Based On Strategic Cost Management Perspective

With the rapid development of the economic globalization and integration, enterprises are facing much harsh market competition, and how to keep the competitive advantage in long term is the pivotal of enterprise survival and development. The enterprises'competitive advantages come from two sources, first one is cost advantage which means the ability to earn high profit by keeping low cost, the second one is value advantage which means the ability to make customs feel different with any other competitor. Highly efficient and reasonable logistics management can decrease operating cost as well as provide excellent service to customers, and could make enterprises earn cost advantage and value advantage. So the function of modern logistics management had turned itself from the traditional supportive function into a critical approach and incorporated into the range of enterprise strategic management and even become the foundation of enterprises'development strategy. As the central part of enterprise management, Logistics cost management can promote logistics management efficiency, can establish logistics servicing level and can increase customers'satisfactory degree level.At present, Chinese logistics cost management is on its beginning, lots of enterprises focused themselves not on logistics cost management from the perspectives of competitive strategy, but still on traditional cost management. So it is necessary to introduce the theories and approaches of strategic cost management into enterprises'logistics cost management and to carry out logistics cost management research on the bases of strategic management and this is the start of this thesis.Taking the strategic essential relationship between the strategic cost management and the logistics cost management as theoretical bases of this...