基于竞争战略的企业物流成本控制研究
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摘要
在新的经济环境下,企业面临着严峻的竞争压力,而企业在获取竞争优势,实现自身竞争战略的过程中,物流成本控制是十分关键的一步。如何基于企业竞争战略实施物流成本控制,将企业竞争战略与企业物流成本控制相结合,使企业物流成本控制能够更好地为企业竞争战略服务是物流管理中的重要研究课题。
本文从企业竞争战略的视角出发,运用竞争战略理论、战略成本管理理论等对企业物流成本控制问题进行了研究。首先探讨了企业物流成本的内涵、构成和分类。然后在此基础上对企业物流成本控制中的“企业物流成本计算与评价”等关键步骤进行了研究：构建了基于时间驱动作业成本法(TDABC)和数据包络分析中的BCC模型(DEA-BCC模型)的企业物流成本计算——评价模型；提出了企业物流战略成本动因,以及基于战略成本动因的企业物流成本分析与决策架构；进行了基于竞争战略的企业物流服务与目标物流成本决策。最后提出了包含各关键步骤的基于竞争战略的企业物流成本控制体系框架。
论文的创造性工作主要有：
1)构建了基于TDABC和DEA-BCC模型的企业物流成本计算——评价模型。该模型给出了基于TDABC的企业物流成本的完整计算程序,提出了适用于物流成本的三类时间等式；使用了DEA-BCC模型对企业物流成本进行评价；同时,将企业物流成本计算与评价有机结合,从产能利用和纯技术有效两个方面给出了各细分物流作业成本的改进点与改进方向。
2)分析了企业物流战略成本动因,并构建了相关企业物流成本决策模型。对企业物流战略成本动因进行了分类,并剖析了各动因对企业物流成本和企业其他成本的影Ⅱ‰同时,为了解决因需求季节性波动而导致的物流成本产能利用不足问题,构建了相关企业物流成本决策模型,并进行了求解。
3)构建了基于成本领先战略的企业物流服务数量与目标物流成本决策模型和基于差异化战略的企业物流服务数量与目标物流成本决策模型,并进行了企业物流服务差异化的判定。本文将企业的竞争战略,企业及其竞争对手的产品、服务及成本状况,以及客户需求等诸多因素均纳入到决策考量的范畴中来,并依据博弈论、经济学的相关理论,构建了上述基于竞争战略的企业物流服务与目标物流成本决策模型。
本文共有图27幅,表18个,参考文献170篇。
Under the new economic conditions, corporates are faced with severe competitive pressure. Corporate logistics cost control is one of the key steps for corporates in acquiring competitive advantage and accomplishing their competitive strategy. It becomes an important task in logistics management to implement logistics cost control based on corporate competitive strategy, and combine corporate logistics cost control with corporate competitive strategy.
Corporate logistics cost control has been researched upon from the corporate competitive strategy point of view, using competitive strategy theory and strategic cost management theory etc. First, the definition, component and category of corporate logistics cost is explored. Then on top of that, some key steps in corporate logistics cost control have been researched upon, such as corporate logistics cost calculation and evaluation:the corporate logistics cost calculation-evaluation model has been constructed based on TDABC and DEA-BCC; the strategic cost drivers of corporate logistics cost, and the corporate logistics cost analysis and decision-making framework based on strategic cost driver have been put forward; the corporate logistics service and target logistics cost decisions have been made based on competitive strategy. Finally, the corporate logistics cost control framework has been put forward based on competitive strategy with various key steps.
The main ground-breaking work of the dissertation includes:
1) The corporate logistics cost calculation-evaluation model has been constructed based on TDABC and DEA-BCC. The model provides a complete program for calculating corporate logistics cost based on TDABC, and has put forward three types of time equations applicable for logistics cost; the model uses DEA-BCC to evaluate corporate logistics cost; and at the same time, the model integrates the calculation and evaluation of corporate logistics cost in a systematic way, and points out the areas and directions to improve various segmented corporate logistics cost from the the point of view of capacity utilization and pure technical efficiency.
2) The strategic cost drivers of corporate logistics cost have been analyzed and the model for corporate logistics cost decision-making has been constructed. The strategic cost drivers of corporate logistics cost have been categorized, and the various drivers'impact on corporate logistics cost and other costs has been analyzed; and at the same time, the model for corporate logistics cost decision-making has been constructed to tackle the under-utilization of capacity of logistics cost caused by seasonal fluctuation of demand.
3) The corporate logistics service quanitity and target logistics cost decision models have been made based on cost leadship strategy and differentiation strategy, and the differentiation in logistics service is determined. The corporate competitive strategy, corporate and its competitors' products, services and cost and customers' demand etc have been incorporated into the decision making process, and based on game theory and related economic theories, the above-mentioned corporate logistics service and target logistics cost decision models have been constructed under corporate competitive strategies.
The dissertation has27charts,18tables and170references.
本文从企业竞争战略的视角出发,运用竞争战略理论、战略成本管理理论等对企业物流成本控制问题进行了研究。首先探讨了企业物流成本的内涵、构成和分类。然后在此基础上对企业物流成本控制中的“企业物流成本计算与评价”等关键步骤进行了研究：构建了基于时间驱动作业成本法(TDABC)和数据包络分析中的BCC模型(DEA-BCC模型)的企业物流成本计算——评价模型；提出了企业物流战略成本动因,以及基于战略成本动因的企业物流成本分析与决策架构；进行了基于竞争战略的企业物流服务与目标物流成本决策。最后提出了包含各关键步骤的基于竞争战略的企业物流成本控制体系框架。
论文的创造性工作主要有：
1)构建了基于TDABC和DEA-BCC模型的企业物流成本计算——评价模型。该模型给出了基于TDABC的企业物流成本的完整计算程序,提出了适用于物流成本的三类时间等式；使用了DEA-BCC模型对企业物流成本进行评价；同时,将企业物流成本计算与评价有机结合,从产能利用和纯技术有效两个方面给出了各细分物流作业成本的改进点与改进方向。
2)分析了企业物流战略成本动因,并构建了相关企业物流成本决策模型。对企业物流战略成本动因进行了分类,并剖析了各动因对企业物流成本和企业其他成本的影Ⅱ‰同时,为了解决因需求季节性波动而导致的物流成本产能利用不足问题,构建了相关企业物流成本决策模型,并进行了求解。
3)构建了基于成本领先战略的企业物流服务数量与目标物流成本决策模型和基于差异化战略的企业物流服务数量与目标物流成本决策模型,并进行了企业物流服务差异化的判定。本文将企业的竞争战略,企业及其竞争对手的产品、服务及成本状况,以及客户需求等诸多因素均纳入到决策考量的范畴中来,并依据博弈论、经济学的相关理论,构建了上述基于竞争战略的企业物流服务与目标物流成本决策模型。
本文共有图27幅,表18个,参考文献170篇。
Under the new economic conditions, corporates are faced with severe competitive pressure. Corporate logistics cost control is one of the key steps for corporates in acquiring competitive advantage and accomplishing their competitive strategy. It becomes an important task in logistics management to implement logistics cost control based on corporate competitive strategy, and combine corporate logistics cost control with corporate competitive strategy.
Corporate logistics cost control has been researched upon from the corporate competitive strategy point of view, using competitive strategy theory and strategic cost management theory etc. First, the definition, component and category of corporate logistics cost is explored. Then on top of that, some key steps in corporate logistics cost control have been researched upon, such as corporate logistics cost calculation and evaluation:the corporate logistics cost calculation-evaluation model has been constructed based on TDABC and DEA-BCC; the strategic cost drivers of corporate logistics cost, and the corporate logistics cost analysis and decision-making framework based on strategic cost driver have been put forward; the corporate logistics service and target logistics cost decisions have been made based on competitive strategy. Finally, the corporate logistics cost control framework has been put forward based on competitive strategy with various key steps.
The main ground-breaking work of the dissertation includes:
1) The corporate logistics cost calculation-evaluation model has been constructed based on TDABC and DEA-BCC. The model provides a complete program for calculating corporate logistics cost based on TDABC, and has put forward three types of time equations applicable for logistics cost; the model uses DEA-BCC to evaluate corporate logistics cost; and at the same time, the model integrates the calculation and evaluation of corporate logistics cost in a systematic way, and points out the areas and directions to improve various segmented corporate logistics cost from the the point of view of capacity utilization and pure technical efficiency.
2) The strategic cost drivers of corporate logistics cost have been analyzed and the model for corporate logistics cost decision-making has been constructed. The strategic cost drivers of corporate logistics cost have been categorized, and the various drivers'impact on corporate logistics cost and other costs has been analyzed; and at the same time, the model for corporate logistics cost decision-making has been constructed to tackle the under-utilization of capacity of logistics cost caused by seasonal fluctuation of demand.
3) The corporate logistics service quanitity and target logistics cost decision models have been made based on cost leadship strategy and differentiation strategy, and the differentiation in logistics service is determined. The corporate competitive strategy, corporate and its competitors' products, services and cost and customers' demand etc have been incorporated into the decision making process, and based on game theory and related economic theories, the above-mentioned corporate logistics service and target logistics cost decision models have been constructed under corporate competitive strategies.
The dissertation has27charts,18tables and170references.
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