桑克模式下物流企业战略成本管理研究——以SF为例  

Research on Strategic Cost Management of Logistics Enterprises Under Sanker Model——Taking SF as an Example

作　　者：戚妍君 胡亚敏 QI Yanjun;HU Yamin(Business School,Jiangsu Normal University,Xuzhou 221100,China)

机构地区：[1]江苏师范大学商学院,江苏徐州221100

出　　处：《物流科技》2024年第18期138-142,共5页Logistics Sci Tech

摘　　要：政策的支持以及电商经济的兴起推动了物流行业的进一步发展,目前物流行业竞争激烈,想要在市场上占据一席之地就要对成本进行管控,但传统的成本管理模式已经不能适应时代需求,为了更好地对成本进行管控,应将成本管理上升到战略层面,从而提升企业的核心竞争力。文章以SF为例,在分析其目前战略成本管理运用现状的基础上,从战略定位分析、成本动因分析及价值链分析三个角度对其战略成本管理进行深入的分析,探究SF目前成本管理存在的问题,并提出优化建议。Policy support and the rise of the e-commerce economy has promoted the further development of the logistics industry.At present,the logistics industry is highly competitive,and if it wants to occupy a place in the market,it should control its costs.However,the traditional cost management model has not been able to adapt to the needs of the times,so in order to better control costs,cost management should be raised to the strategic level,thereby enhancing the core competitiveness of enterprises.This paper takes SF as an example,on the basis of analyzing the current status of its strategic cost management,conducts an in-depth analysis of its strategic cost management from three perspectives of strategic positioning analysis,cost driver analysis and value chain analysis,explores the problems of SF's current cost management,and puts forward optimization suggestions.

关 键 词：桑克模式 战略成本管理 战略定位分析 成本动因分析 价值链分析 

分 类 号：F259.23[经济管理—国民经济]