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Research On Strategic Cost Management Of S Express Company

Posted on:2020-06-02Degree:MasterType:Thesis
Country:ChinaCandidate:L FengFull Text:PDF
GTID:2439330575952978Subject:Accounting
Abstract/Summary:PDF Full Text Request
The more and more fierce industry competition has brought great pressure to the survival and development of express logistics enterprises,which urges enterprises to constantly seek and establish the cost advantage of enterprises,and further enhance the competitive advantage of enterprises.The traditional cost management still stays at the tactical level and the activity level,although it can provide the enterprise with the suggestion to reduce the cost,but the degree of the enterprise cost reduction is limited.Therefore,the enterprise must upgrade the cost management to the strategic level,realize the investigation and analysis of the internal and external value chain of the enterprise,through looking for the problems existing in the enterprise value chain,establish the cost advantage for the enterprise,so as to enhance the competitive advantage of the enterprise.Reach The purpose of sustainable development.This paper is to build its strategic cost management system for S-speed transportation company,and hope to provide reference for China's express logistics enterprise application strategy cost management.In this paper,the research results of the strategic cost management in our country and abroad are sorted out,and the relevant theory of the strategic cost management is described,which lays a theoretical foundation for the research of the strategic cost management of the S-Express Company.First of all,the construction of the cost of the S-Express Company and the current cost management method are analyzed,and then the problems in the cost management process of the S-speed transportation company are analyzed,and it is revealed that the S-Express Company has difficulty in reducing the cost and the operation layer in the cost management.The service cost can not be accurately calculated,diversification is difficult to control the cost and so on.Secondly,the strategic positioning analysis,value chain analysis and cost driver analysis of strategic cost management of S express transportation company are carried out.Then,according to the analysis of strategic cost management,combined with the actual situation of S express company,the strategic cost management system is constructed for S express company,and the corresponding safeguard measures are put forward for the effective implementation of the system.Strategic cost management is an overall control process of enterprise management and operation,the scope of management involves research and development and design,production and sales links.The way is to analyze the cost driver from the strategic point of view,and to find a way to reduce the cost,in order to make the enterprise gain a permanent competitive advantage.
Keywords/Search Tags:strategic cost management, value chain, strategic positioning, cost drivers, express logistics enterprises
PDF Full Text Request
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