快递业成本构成及顺丰速运成本控制  

Cost Composition of Express Industry and Cost Control of SF Express

作　　者：陈威[1] 王晓宁[1] 

机构地区：[1]重庆理工大学会计学院,重庆400000

出　　处：《物流技术》2015年第14期75-77,共3页Logistics Technology

摘　　要：指出中国的快递业呈现出不合理的压低成本造成的低服务质量与行业恶性竞争,并在分析了我国快递行业的成本构成基础上,以顺丰速运为例探讨其经营管理成本机制,提出了合理有效地降低成本并提高竞争力的具体对策。In this paper, first we pointed out the vicious competition in the express industry such as irrational cost cuttings and low service qualities. Then on analyzing the cost composition in this industry, we discussed the operation and management cost mechanism through the case study of SF Express and proposed specific countermeasures to decrease the cost and increase the competitiveness rationally and effectively.

关 键 词：快递业 成本控制 顺丰速运 作业成本管理 直营模式 

分 类 号：F259.2[经济管理—国民经济] F274