摘要
本文认为,成本动因是导致成本发生变化的因素,其中战略成本动因是企业控制成本的源头,对企业物流成本的控制也必须从成本动因尤其是战略成本动因着手,以从根本上控制成本,实现各类资源的高效利用。物流成本与企业其他成本之间,以及各类物流成本之间是相互影响的,企业物流成本的战略成本动因可分为物流系统外部成本动因和物流系统内部成本动因两大类。其中,物流系统外部成本动因处于物流以外的其他领域,它们的改变会对物流成本产生重大影响,物流系统外部成本动因包括物流服务水平、产品特点、制造中心选址与生产布局、企业与上下游企业之间的联系;物流系统内部成本动因处于企业物流系统之内,它们的调整会引起各类物流成本之间的连锁变动,包括投资性成本动因和经营性成本动因两类。文章提出,在企业物流成本的各类战略成本动因中,物流系统外部成本动因对物流系统内部成本动因具有决定性作用,也就是说,物流系统内部成本动因受物流系统外部成本动因限制,必须在物流系统外部成本动因的框架下进行调整。在物流系统内部成本动因中,投资性成本动因影响物流系统的硬件条件,经营性成本动因影响物流系统的软件条件,投资性成本动因决定了物流系统的固定成本,经营性成本动因决定了物流系统的可变成本。在经营性成本动因中,各类动因之间是相辅相成的关系。
Logistics cost is an important part of enterprise cost. Cost drivers are the factors that cause the cost to change. The strategic cost drivers are the source of corporate cost control. Based on the characteristics of logistics cost and the existing research on strategic cost drivers, the authors puts forward the strategic cost drivers of corporate logistics cost, categorizes these cost drivers and analyzes the relationship among them so as to facilitate the corporate to control its logistics cost from the source. Among different kinds of strategic cost drivers, the external cost drivers of the logistics system are the determinant of the internal cost drivers of the logistic system. Among all the internal cost drivers of the logistic system, the investment cost drivers will influence the hardware of logistic system; the ＂operational cost drivers will influence the software of logistic system; the investment cost drivers will determine the fixed cost of logistic system; the operational cost drivers will determine the variable cost of logistic system. There are different kinds of relationship among the operational cost drivers.
出处
《中国流通经济》
CSSCI
北大核心
2008年第12期41-44,共4页
China Business and Market
关键词
企业物流成本
战略成本动因
物流系统
corporate logistics cost： strategic cost drivers
logistic system
