【正文】 H *,供應鏈的規(guī)劃、組織和控制(第二版)[M].北京:機械工業(yè)出版社,2006.[3]〔美國〕邁克爾摘要在分析了影響物流成本的因素，具體可以概括為兩個方面:一是明確的成本如物料消耗高,產(chǎn)能利用率低。中國的物流企業(yè)需要通過現(xiàn)代的信息管理系統(tǒng)控制和降低物流成本:一方面允許各種物流業(yè)務或業(yè)務流程快速、精確地執(zhí)行。(3)實施合同物流。(2)加強物流價值鏈集成。分析成本動因的實現(xiàn),設計物流企業(yè)戰(zhàn)略成本管理中國物流行業(yè)、物流企業(yè)在實施成本動因分析應該包括資源和設施利用率、價值鏈整合、承包、管理系統(tǒng)、建立和全面參與管理,目前,中國的物流企業(yè)可以采取以下五個策略實施戰(zhàn)略成本管理:(1)提高物流資源的利用率。隨著供應鏈管理思想的推廣,物流企業(yè)不應只局限于企業(yè)客戶,提供傳統(tǒng)的物流服務,而更需要提供管理、咨詢和技術支持服務,如流通加工、物流、信息服務、庫存管理、物流和其他增值服務以及全方位的物流服務解決方案。今天只有39%的中國物流企業(yè)具備現(xiàn)代的信息管理系統(tǒng)和能力，而總體上來說這方面的能力還是非常不完整的。(2)不斷提高物流技術。這些大多是小而分散、缺乏社會化、組織、運營成本過高、服務功能不完善,但可以做“一站式”服務的中小型物流企業(yè)。然而,在戰(zhàn)略成本管理的過程中,我們必須對物流成本予以正確分類,以物流企業(yè)發(fā)展有效的成本管理和成本提供一個清晰的想法、決策和策略。二是產(chǎn)品成本的影響是更長期、更持久、更深遠的。當產(chǎn)品的賣值相同時,成本越低的利潤越多,就越擁有給客戶交付增值空間的優(yōu)勢價格?？傊?戰(zhàn)略成本管理在提高企業(yè)的競爭優(yōu)勢的同時,通過管理會計方法分析企業(yè)自身和競爭對手的信息，提供了一個幫助企業(yè)管理者決策的方法,并制定一個為企業(yè)提供相關的成本信息的總體戰(zhàn)略,以便企業(yè)能夠靈活地適應外部環(huán)境的變化,維持一個更長期的競爭優(yōu)勢。20世紀80年代,英國學者肯尼斯西蒙的戰(zhàn)略成本管理為廣大的中小企業(yè)自身以及其競爭對手的管理者提供了供戰(zhàn)略決策所需要的信息。在此基礎上,從固定成本和日常管理成本兩方面提出一個具體的成本管理措施。 the other hand, aggregate data through information systems do a good job prediction analysis, can effectively control the occurrence of logistics costs. Therefore, logistics information management system established logistics operation can carry out an overall control of the entire process, reducing energy consumption, reduce the incidence of work accidents, reduce incident handling and waste disposal costs and ultimately to create a lowcost logistics enterprises in strategic branding. (5) the implementation of full participation in the management of logistics enterprises.Logistics enterprises in various departments with the cost of each employee is directly related to only rely on cooperation between all staff work together will be the cost of logistics enterprises in order to put real control, to better achieve cost management objectives. Thus, the number of employees involved and their sense of responsibility for the impact of logistics costs is very important. Based on an analysis, staff centripetal force of the specific impact of logistics costs can be reduced to two aspects: one is explicit costs such as material consumption high, and low capacity utilization。s core petitiveness, not only in a certain value links, more importantly, in its procurement, transportation, warehousing, distribution, services, integration of various value chains to generate out of the system benefits. Thus, for China39。s logistics enterprises should consider how the existing stock of resources in an effective allocation of resources in the integration process of the formation of a well functioning rapid supply chain system, thereby enhancing the utilization of resources and facilities and its own market petitiveness. To this end, China39。s logistics business needs and related enterprises vertical integration of various logistics activities integration and systematic processing, thus optimizing resource allocation, optimizing industrial structure and economic operation and to further reduce costs, improve efficiency, enhance their overall strength, to achieve sustainable development by leaps and bounds. 2. Analysis of the implementation of cost driver, design logistics enterprise strategic cost management Strategy bines the characteristics of China39。 services to small businesses. Thus, by numerous aspects of the logistics process of the organic integration, the promotion of logistics enterprises from a single transport, warehousing, storage, transportation and other service functions to the integrated service business development. Achieve the logistics of scale and reduce logistics cost has been a priority. To this end, China39。s logistics enterprises from the following three paths to the implementation of strategic cost management: (1) The realization of the logistics of scale. Along with 39。 When products deliver value to the same, the cost of lower profits, the more the more it has the upper hand in pricing to give Customer delivered valueadded space will be. At the same time, only when the supply chain panies to share more profits, petitive advantage can be sustained. Therefore, the logistics enterprise strategic cost management goal is