The Research On The Whole Process Management Of Cost In S Express

As a booster of supply-side reform,"Internet +" has become an important national development strategy.Under the new requirements of Internet +,there are some new business model,operational mode and advanced operating tools in the logistics industry,and information platform becomes more perfect.All of these has made logistics industry form a new model of Internet + logistics.And in order to meet the requirements of financial statements,logistics enterprises should put the warehousing,transportation,delivery and other traditional business process into the accounting system,which makes financial statement failed to fully reflect the costs of logistics enterprises.At the same time,this situation may also cause some confusion during the cost management,and the cost control may be failed.With the development of the Internet,the cost of logistics enterprises is no longer simply the process of warehousing,transportation and delivery.This means that the logistics enterprises need to consider all links to get more accurate and comprehensive cost information,which can provide support for enterprise’s development,forecasting.Based on the new features of Internet + logistics enterprises,and the support of the increasingly perfect information technology,the value chain of logistics enterprises breaks through the traditional restriction and becomes a circle shape.New business model requires a more lean accurate cost accounting system,which need to innovate the concept of logistics cost control.Logistics value chain,activity-based costing and management by objectives and other advanced cost accounting methods are useful to establish a cost control mechanism which can help enterprises allocate resources more effectively.And in order to maximize the economic benefit,the concept of cost control should run through the whole logistics process to reduce unnecessary cost,and achieve the target of effectively controlling of the enterprise cost.Under the background of Internet+logistics industry and considered the current situation of logistics enterprises,this thesis not only summarizes the related research and literature,but also researches the new features of value chain which are caused by"Internet+" and optimizes the whole process management of logistics cost.S.Express is one of the companies who try to take advantage of Internet.It increases the investment in information technology and the infrastructure,connects logistics process by internet technology,and makes information across different departments and links of logistics process.At the same time,S.Express pays more attention to cost management,and it has been using the whole process of the cost management method with the direction of strategic cost management theory.And now,S.Express has been realizing the matching of costs and revenues.Therefore,this paper takes S express as an example.Based on modern systems theory,strategic cost management theory and enterprise risk management theory,this paper adopts the value chain analysis method to study the whole process management of S.Express,analyze the existing problems of S Express.According to the problems of S express,this paper creates the value chain of S Express and put forward new value chain management.Then,this paper proposes corresponding optimization schemes.Finally,this paper provides some suggestions for logistics enterprises to adopt strategy of strategic cost management on the basis of "Internet+".From the new perspective of the "Internet+",the logistics processes are linked,which provides a new perspective for the cost management method of logistics enterprises.Meanwhile,this paper emphasizes the bridge function of information cost,and designs the logistics cost management and evaluation method based on the new value chain,which provides support for effectively reducing and examining the cost of logistics enterprises,promoting the informatization of logistics enterprises and implementing the supply-side reform of logistics enterprises.