受资金约束的第三方物流企业成本控制和服务定价策略
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摘要
由于不良外部环境的影响,物流企业也和大多数企业一样,不可避免的受到冲击。受资金约束的不利因素下,物流企业需要调整策略度过难关。除了对外联合合作伙伴之外,企业内部正确的管理和决策无疑是摆脱困境的重要措施,而成本控制和服务定价策略又是这些措施的重中之重。
我国的第三方物流还处于起步发展阶段,作为物流服务产品提供者的大多数第三方物流企业,都面临这产品成本信息失真和物流服务定价困难的问题。通过传统成本计算方法获得的成本信息不能为企业服务产品的定价提供准确可靠的成本依据,传统成本核算方法的弊端在物流企业的成本控制实践中已暴露无遗,尤其是在受资金约束的情况下,也许会使企业面临被淘汰的命运。因此,如何采用正确且适合第三方物流企业成本控制方法和服务定价策略已成为当务之急。
本文首先对成本控制和服务定价策略的国内外研究进行综述。其次介绍了资金约束的概念、研究现状和解决方案,从物流企业的内部管理和外部措施等多个方面阐述了正确的应对困境的策略和方法。再次,针对这些策略和方法,强调了成本控制与服务定价策略对企业的重要性,并基于作业成本法和超循环理论分析了受资金约束的第三方物流企业的成本构成,构建了受资金约束的第三方物流企业横向和纵向成本控制超循环模型。模型在外部环境影响下,资金、定价、技术与成本控制相互作用,并通过学习,积累各种环境和因素下的成本控制经验,从而实现企业的成本最优控制；同时根据企业所处的不利环境,建立了具有风险厌恶系数的第三方物流企业服务定价模型,结果表明：通常情况下,物流企业应与制造企业合作定价,互助互利,分享剩余价值；但当制造企业的风险厌恶系数超过临界值的时候,物流企业应与制造企业非合作决策,否则会造成利润损失。在基本模型的基础上,又加入了谈判能力、市场竞争和服务水平等因素,建立了相应的服务定价模型。最后,把成本控制和服务定价策略两方面综合在一起,构建了一个成本和服务定价的整合模型,既体现成本控制对定价的直接影响,又体现定价策略对成本的反馈作用,从而在受资金约束情况下对物流企业的管理和决策进行相应调整,实现利润最大化,缓解资金约束带来的负面影响。
Due to the effect of the adverse external environment, logistics enterprises have impacted inevitably as the same as most enterprises. Affected by the capital constraint, logistics enterprises need to adjust strategies to come through. The internal correct management and decision of enterprises are the important self-help measures besides external requirement cooperation partner, the cost control and pricing strategy should be given primary importance among the measures.
Third-party logistics is in the initial stage of development in our country. As the logistics service product provider, third-party logistics is faced with the problem of product cost information distortion and the difficulty of pricing logistics service. Cost information acquired by traditional costing methods can not provide exact and reliable cast basis. In the cost control practice of logistics enterprises, the inconvenient of traditional costing methods has been thoroughly exposed, which may lead to elimination for the enterprises. Therefore, how to adopt correct and suitable cost control methods and service pricing strategy has becoming an urgent affair.
Firstly this paper has summarized the domestic and international research of cost control and service pricing strategy. Secondly, the concept of the capital constraint, research status and solutions has been presented. The correct strategies and methods have been described for coping crisis from the internal management and external measures of logistics enterprises. Thirdly, aiming at these strategies and methods, it has emphasized the importance of cost control and pricing strategy for enterprises. Based on activity-based costing methods and hypercycle theory, it has analyzed cost structure for third-party logistics enterprises, which has been affected by the capital constraint, and it has constructed transverse and vertical cost control hypercycle model for third-party logistics enterprises. Affected by external environment, capital, pricing, strategy and cost control have been interacted, and the model realizes cost optimal control for enterprise through learning cost control experience in various environment and factor. Meanwhile, based on the micro-environment of the enterprises being stricken on by financial crisis, it has built a pricing model for third-party logistics enterprises with risk aversion coefficient, the results showed that:Usually logistics enterprises should have concentrated pricing with manufacturing enterprises for mutual aid, mutual benefits and participation of surplus value, But when manufacturing enterprises has a risk aversion coefficient exceeded the critical value, logistics enterprises and manufacturing enterprises should have the decentralized decisions, otherwise they shall have profit loss. Based on the basis of basic model, the related pricing model has been built by adding negotiation ability, market competition, service quality etc. Finally, an integrated model of service cost and pricing has been built by combining cost control and pricing strategy, it has embodied the direct impact of cost control to pricing and feedback effect of pricing strategy to cost, and adjusted management and decision of logistics enterprises in situation of capital constraint to realize profit maximization and relieve negative influence of the capital constraint.
我国的第三方物流还处于起步发展阶段,作为物流服务产品提供者的大多数第三方物流企业,都面临这产品成本信息失真和物流服务定价困难的问题。通过传统成本计算方法获得的成本信息不能为企业服务产品的定价提供准确可靠的成本依据,传统成本核算方法的弊端在物流企业的成本控制实践中已暴露无遗,尤其是在受资金约束的情况下,也许会使企业面临被淘汰的命运。因此,如何采用正确且适合第三方物流企业成本控制方法和服务定价策略已成为当务之急。
本文首先对成本控制和服务定价策略的国内外研究进行综述。其次介绍了资金约束的概念、研究现状和解决方案,从物流企业的内部管理和外部措施等多个方面阐述了正确的应对困境的策略和方法。再次,针对这些策略和方法,强调了成本控制与服务定价策略对企业的重要性,并基于作业成本法和超循环理论分析了受资金约束的第三方物流企业的成本构成,构建了受资金约束的第三方物流企业横向和纵向成本控制超循环模型。模型在外部环境影响下,资金、定价、技术与成本控制相互作用,并通过学习,积累各种环境和因素下的成本控制经验,从而实现企业的成本最优控制；同时根据企业所处的不利环境,建立了具有风险厌恶系数的第三方物流企业服务定价模型,结果表明：通常情况下,物流企业应与制造企业合作定价,互助互利,分享剩余价值；但当制造企业的风险厌恶系数超过临界值的时候,物流企业应与制造企业非合作决策,否则会造成利润损失。在基本模型的基础上,又加入了谈判能力、市场竞争和服务水平等因素,建立了相应的服务定价模型。最后,把成本控制和服务定价策略两方面综合在一起,构建了一个成本和服务定价的整合模型,既体现成本控制对定价的直接影响,又体现定价策略对成本的反馈作用,从而在受资金约束情况下对物流企业的管理和决策进行相应调整,实现利润最大化,缓解资金约束带来的负面影响。
Due to the effect of the adverse external environment, logistics enterprises have impacted inevitably as the same as most enterprises. Affected by the capital constraint, logistics enterprises need to adjust strategies to come through. The internal correct management and decision of enterprises are the important self-help measures besides external requirement cooperation partner, the cost control and pricing strategy should be given primary importance among the measures.
Third-party logistics is in the initial stage of development in our country. As the logistics service product provider, third-party logistics is faced with the problem of product cost information distortion and the difficulty of pricing logistics service. Cost information acquired by traditional costing methods can not provide exact and reliable cast basis. In the cost control practice of logistics enterprises, the inconvenient of traditional costing methods has been thoroughly exposed, which may lead to elimination for the enterprises. Therefore, how to adopt correct and suitable cost control methods and service pricing strategy has becoming an urgent affair.
Firstly this paper has summarized the domestic and international research of cost control and service pricing strategy. Secondly, the concept of the capital constraint, research status and solutions has been presented. The correct strategies and methods have been described for coping crisis from the internal management and external measures of logistics enterprises. Thirdly, aiming at these strategies and methods, it has emphasized the importance of cost control and pricing strategy for enterprises. Based on activity-based costing methods and hypercycle theory, it has analyzed cost structure for third-party logistics enterprises, which has been affected by the capital constraint, and it has constructed transverse and vertical cost control hypercycle model for third-party logistics enterprises. Affected by external environment, capital, pricing, strategy and cost control have been interacted, and the model realizes cost optimal control for enterprise through learning cost control experience in various environment and factor. Meanwhile, based on the micro-environment of the enterprises being stricken on by financial crisis, it has built a pricing model for third-party logistics enterprises with risk aversion coefficient, the results showed that:Usually logistics enterprises should have concentrated pricing with manufacturing enterprises for mutual aid, mutual benefits and participation of surplus value, But when manufacturing enterprises has a risk aversion coefficient exceeded the critical value, logistics enterprises and manufacturing enterprises should have the decentralized decisions, otherwise they shall have profit loss. Based on the basis of basic model, the related pricing model has been built by adding negotiation ability, market competition, service quality etc. Finally, an integrated model of service cost and pricing has been built by combining cost control and pricing strategy, it has embodied the direct impact of cost control to pricing and feedback effect of pricing strategy to cost, and adjusted management and decision of logistics enterprises in situation of capital constraint to realize profit maximization and relieve negative influence of the capital constraint.
引文
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