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物流成本分析
2007年12月24日 星期一 19:43
| “冰山理论”是由日本西泽教授提出的著名的物流成本论著,是指将物流实际总成本喻为海中的一座冰山,而企业财务会计中体现的物 |
|流成本只是冰山一角。“冰山理论”的提出,一方面让人们看到了物流成本的实质,同时也对物流成本的统计和计算提出了更高的要求。物流作|
|为一个系统,由运输、储存、包装、装卸搬运、流通加工和物流信息等环节组成。物流系统的总目标是实现宏观和微观的经济效益。但是,系|
|统要素间有着非常强的“效益背反”现象。子系统的效益最佳并不代表系统的整体效益最佳。而考虑物流系统的整体最佳,就必须考虑物流成本|
|。物流成本是物流管理的重要手段,也是物流经济效益指标的量化,它能更直观地体现出物流的经济效益。 |
|显性成本 |
| |
| 按传统核算方式,物流的成本主要包括运输成本和库存成本。在这里,将运输成本和库存成本作为物流显性成本的主要组成部分。之所以|
|称其为显性,一是因为这两种成本容易为人们熟知并接受; |
|二是因为他们可以用定量的分析方法近似估算。下面就分别对运输成本和库存成本进行分析。 |
| |
| 运输成本 |
| |
| 运输成本在物流总成本中占据着相当大的比重,分析美国1984-1994(见表一)的物流成本资料可以看出,运输成本在总成本中所占的比重|
|呈上升趋势。故分析运输成本在物流成本的分析中意义重大。由西方经济学中的投入与产出之间的关系得: |
| |
| 运输生产函 Q=f(K,L) |
| |
| 运输成本函数 C=γK+ωL |
| |
| 扩张路线方程 Q(K,L)=0 |
| |
| 上式中Q表示产出; K表示资本; L表示劳动; C表示成本; γ表示资本价格; ω表示劳动价格; |
|其中扩张路线方程指在假定生产要素的价格不变时,运输生产者的成本支出扩张或产出扩张所导致的结果。当我们要求利润最大化既成本最低|
|的均衡解时,可将上述三个方程简化为一个方程。这个简化方程将成本C表示成产出水平以及所投入生产要素价格的显函数 |
| |
| C=φ(Q,γ,ω) |
| |
| 如果我们假定资本γ、劳动价格ω不变时,那么对成本函数变化起支配作用的就是产出Q,也就是我们所说的货物周转量。所谓周转量是指 |
|运输货物吨数与运输距离的乘积。在通常情况下,单位商品的运输成本与运输距离成正比,与运输商品的数量成反比。运输距离越长,单位商|
|品的运输成本越高。单车运载的商品数量越大,运输成本越低。所以理想的运输服务系统应该是在运输距离固定的情况下,追求运输商品数量|
|的最大化。而在运输商品数量不足的情况下,追求运输距离的最小化。理想的运输服务系统的解决方案是将长距离、小批量、多品种的商品运|
|输整合起来,统一实施调度分配,并按货物的密度分布情况和时间要求在运输过程的中间环节适当安排一些货物集散地,用以进行货运的集中|
|、分捡、组配。实行小批量、近距离运输和大批量、长距离干线运输相结合的联合运输模式。另外注意下面两个方面或许可以有效的降低运输|
|成本: |
| |
| 线路的优化。运输路线的选择会直接影响到运输成本的大小。在运输的过程中应尽量避免同一物资在同一路线上的往返即对流现象的发生|
|。同时,在交通图成圈时,要防止运输迂回的出现。 |
| |
| 有效的配载,尤其是回程配载。在长距离的运输当中,回程配载可以极大的降低运输成本。如果长途货物运输回程实现有效配载,则单位|
|商品的运输距离由往返减为单程。距离减半,成本降低为50%。 |
| |
| 库存成本 |
| |
| 物流系统中的库存成本是和库存系统的经营有关的成本。一般情况下,库存成本由订货成本、保管成本、缺货损失费几项构成。对库存成|
|本的分析可通过建立库存控制模型来进行。不同的假设有不同的控制模型,在这里我们只建立较直观的EOQ模型(对于复杂情况我们可以由该 |
|模型导出)。首先,我们假定允许适当缺货,整批瞬时进货,允许延期付货,但要支付缺货损失费。而后,由库存成本的构成可得: |
| |
| C#=C1×(Q_Q1)×(Q_Q1)/(2×Q)+C2/T+C3×Q1×t/(2×T) |
| |
| 分别对上式的Q和Q1求偏导并令等式右边等于零可求出Q和Q1的值,再代回上式得: |
| |
| C=SQRT(2*D*C1*C2)*SQRT(C3/(C1+C3) |
| |
| C#表示单位时间存储总费用; C表示单位时间最小存储总费用; t表示缺货时间; Q1表示缺货数量; T表示订货周期; |
|D表示单位订货需求量; Q表示每次订货批量; C1表示存储单位物资单位时间的存储费; C2表示每次订货的订货费; |
|C3表示缺货单位时间、单位数量支付的缺货损失费; |
|从上式可以看出,在存储单位物资单位时间的存储费不变的情况下,库存成本与单位订货需求量正相关,与每次订货的订货费正相关,与缺货|
|损失费正相关。而单位订货需求量D与缺货损失费之间又存在一种影射—即随着D的增加必然会减少,这也从一方面体现了物流系统的“效益背反|
|“原则。 |
| |
| 考虑到存储系统作为物流系统的一个子系统,在顾全大局的前提下,合理库存对于降低库存成本是非常必要的。合理库存主要包括以下两|
|个方面: |
| |
| 第一、合理的库存量。指在新的商品到来之前,能保证在这个期间商品正常供应的数量。合理的库存必须以保证商品流通正常进行为前提|
|。 |
| |
| 第二、合理库存结构。指商品的不同品种、规格之间储存量的比例关系。社会对商品的需要既要求供应总量的满足,又要有品种、规格的|
|选择,而且要求的结构也在不断变化,所以,确定合理库存数量的同时,还必须考虑不同商品及其品种、规格在储存中的合理比例关系,以及|
|市场变化情况,以便确定正确的储存结构。 |
| |
| 除了合理库存以外,配送环节也可以在一定程度上降低库存成本。配送中心对商品库存成本控制的实现主要靠配送中心对购货商的近距离|
|快速反应能力和对多家购货商的需求的均衡预测实现的。 |
| |
| 物流的显性成本除了上述的运输与库存成本外,其他的如客户服务成本和存货持有成本等虽所占的比重不大,但也不容忽视。 |
| |
| 隐性成本 |
| |
| 在中国的劳动力成本、物流资源成本、设备成本均大大低于发达国家的条件下,中国的物流总成本应该是比发达国家低得多。但据统计资|
|料表明,美国去年的物流成本占整个GDP的9%,这一比例在中国没有准确的统计,然而,从各方面的资料以及对国外类似阶段的物流状况的比 |
|较分析看,中国的物流成本高于整个GDP的16%,也就是说,针对每一个到消费者手上的产品,我们的平均物流总成本几乎是美国的2倍。这说 |
|明物流过程中除了上面公式中所列出的显性成本外还有着巨大的隐含成本。 |
| |
| 之所以称其为隐性成本,是因为这部分成本很难用定量分析的方法进行估算。这里主要提出的是物流管理成本和逆向物流成本。 |
| |
| 管理成本 |
| |
| 物流管理成本指为支持商务战略而对材料、在制品和库存成品的流通加以控制的系统设计和行政管理的成本。在物流成本中,管理成本是|
|最难以控制和统计的。在我们国家这种情况尤为突出。主要原因是我国企业物流总成本管理的概念比较淡薄,往往只关心直接的仓储和运输成|
|本,而对物流管理成本则基本不予考虑。另外,受基础数据的限制,特别是由于我国有关物流行业的产出及物流成本的统计数据缺乏,以至于|
|对管理成本我们只能借鉴一些发达国家的物流管理成本的分析。美国1974-1994年物流成本统计资料表明,管理成本在总成本中所占的比重基|
|本保持在3.8%左右。而我国作为发展中国家,管理水平和管理技术相对落后,有关资料显示,我国目前的信息处理水平只相当于世界平均水 |
|平的2.1%。排除物流总成本基数过高的影响,我国的物流管理成本在物流总成本中所占的比重亦远远高于美国的3.8%。因此,降低物流管理成|
|本对企业总成本的降低有着重要的意义。 |
| |
| 物流管理成本与企业的信息化程度关系密切,而企业的信息化程度又影响着企业正常生产活动的各个环节。发展信息化系统,可以以相对|
|较小的资金投入,实现物流管理的优化,获得第三利润源泉的回报。而且,物流管理的信息化还会促进运输和仓储系统的发展。比如,运输企|
|业的作业管理信息系统可以支持调度人员对司机的快速、有效的调动,安排货物的联合运输并进行全过程的追踪管理。仓储管理信息系统可以|
|对商品库存数量、存放位置、搬运过程、捡货、包装、出库、入库等进行管理支持。当然,由于管理信息系统的建立本身也需要一定的成本,|
|或许直接的降低总成本有一定的难度,但是信息系统的建立无疑会提高物流企业的服务水平和工作效率。在总成本一定的条件下,这应该也是|
|间接的降低了物流成本的表现。 |
| |
| 逆向物流成本 |
| |
| 产品由市场反向流向企业的现象古已有之,将来也不会消亡。当企业的经济规模不断扩大,很少有企业能意识到,在扩大规模的同时,其|
|资源损失的绝对值也会同步增长。于是,在物流的隐性成本里面,又多了一个逆向物流成本的概念。在买方市场条件下,客户对产品的质量及|
|所需的服务要求越来越高。在这个过程中,逆向物流的产生不难理解。比如,物流操作过程的不规范可能导致高比例的产品损坏,不得不从末|
|端返回厂家,就会产生逆向物流,同时,因对传真或电话订单的理解有误而造成的错误发货,因销售预测不准确而造成的区域间反复调拨等等|
|均产生逆向物流。当逆向物流达到一定的规模时,由逆向物流所产生的成本也时非常可观的。全球知名的化妆品品牌雅诗兰黛(Estee |
|Launder)一年的销售额高达40亿美元,而其每年因为退货、过量生产、报废和损坏的商品也很惊人,达1.9亿美元。美国的消费电子业,每年|
|的退货额超过150亿美元。如今,美国各行业每年的退货额已达到650亿美元。 这些巨大的数字反映的只是一个品牌、一个行业和一个国家为 |
|退货承受的损失。人们完全可以将这些数据放大至少5倍,以估测全球的退货状况。目前,这串数字正以难以想象的速度增长着。 |
| |
| 逆向物流的产生与物流的管理水平息息相关。提高物流的管理水平,虽不能彻底消除逆向物流,但可以把逆向物流控制在低水平,从而降|
|低企业的逆向物流成本,进而降低企业物流的总成本。 |
| |
| 隐性成本作为降低物流成本关键因素,已经有越来越多的人开始关注并对其进行了研究。但由于受会计核算及我国的统计体制的影响,很|
|难得出有意义的成果。隐性成本除了上述的管理与逆向成本外,还有许多方面,比如与物流活动相关的各种通讯费用及订单成本等,因所占分|
|额较小,这里不再细述。 |
| |
| 物流成本分析的主要目的是在实现既定的顾客服务水平的条件下降低企业的物流成本,提高企业的竞争能力。物流作为一个大的系统,分|
|析其成本和收益应从整体考虑,避免子系统间各自为主。也就是说要站的高一点,看的远一点,为企业的发展壮大提供最强有力的支持。国外|
|对物流成本的分析及核算由来已久,并已相对较为完善,而我国由于物流业起步较晚,相关的政策及法规的制定相对滞后,以至于至今仍未形|
|成一套独立的核算体系,使得对 |

企业物流成本之分析 更新时间 2006-8-24 8:55:38 打印此文 点击数 [pic]5876 [pic][pic]
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在生产企业中,物流成本是除原材料成本之外最大的成本支出项目,如今的企业物流管理者通过学习、实践和总结,正在探索降低物流成本的途径。但是必须指出的是,物流成本的绝对数值必然是一直上升的。因为,随着企业通过提高物流服务水平来提高市场竞争力的不断追求,必然会对物流系统注入更大的投资,从而提高了物流成本。高的物流成本是高水平的物流服务的保证,这是物流系统效益背反性的体现,企业很难既提高了物流服务水平,同时又降低了物流成本,除非有根本性的技术进步。但是物流成本上升的幅度低于经济效益的增长幅度,所以物流成本占的比例是在缩小,从而成为经济效益提高的源泉。

一、提高企业的物流能力是获得竞争能力的重要途径
企业的竞争能力最终反映在对市场的把握能力和获得客户持续满意的能力。这个能力体现在对市场信息的把握程度和反应速度上,通过对市场先机的把握去创造更大的需求市场.这就是积极的参与市场竞争.市场竞争的最终表现是价格,价格竞争的本钱是成本,成本下降的空间取决于物流成本。物流降成本是企业的第三利润源泉,这个利润源如何凸现。

要实现物流成本的降低,首先必须了解物流的实际情况,建立物流成本数据库,对物流系统进行分析,有了基础数据,就有了比较基础,就可以发现问题并加以改进;有了比较基础,才可能制定目标,建立新的物流系统。

当前,很多企业的物流管理采用的是分散管理物流的体制:物流系统的规划设计、能力建设、合理化改进、物流运作、信息系统建设与维护分别由若干部门完成,物流系统涉及成本方面的基础数据很难进行完整有效的统计。这个困难主要表现在以下方面:

1. 现行企业会计核算制度中没有单独考虑到物流成本的问题;

2. 物流成本的各个项目分散在企业成本核算的不同会计帐户中;

3. 从现行的会计系统中无法直接得到各个物流成本项目的金额。

由于难于了解企业物流成本的现状,物流的利润源就掩藏在“冰山”之下,使得企业无法明确目标,无法有效“开发”这个利润源。

企业发展对物流成本受控的要求十分急迫。物流成本受控的基本要求是明确成本现状。而有效把握物流成本现状的基础保障是构建系统的组织。因此,企业物流系统组织流程再造、机构整合,变分散管理物流为集中系统的管理物流,使企业物流真正的系统化。

二、物流降成本是个系统工程,物流系统成本之间存在着效益背反规律
在物流各项功能之间,某一种功能成本的降低,会使另一种功能成本增加。由于构成物流成本的元素众多,各种费用互相关联,工作千头万绪。因此,要想切实的进行,就必须设立工作目标,明确任务,确定工作优先级,以项目管理的方法,有序受控的开展,最终获得系统的利润。

当前,实现物流降成本的首要任务是:明确物流成本的构成,从原来财务成本费用中剥离出属于物流成本范畴的内容,分析和比较物流成本与制造成本,物流费用与其他费用之间的关系,切实掌握物流系统的成本。分领域全面清理物流系统的资源配置,建立物流成本数据库.建立物流成本科学的比较基础。

三、明确物流成本的构成
流通领域中的物流成本一般包括库存/运送成本、运输成本、发代方面的费用(货主费用)和管理费用,其中:库存/运送成本:利息、仓储、税收、折旧、残损、人力和保险费用;运输成本:货运成本(公路、铁路、水运、空运、管道);货代方面的费用(货主费用);管理费用:Ax(库存成本+运输成本,A为一常量,其取值范围视具体情况而定)。

企业的物流成本由供应物流子系统、生产物流子系统、销售物流子系统和废弃物物流子系统中的显性成本(固定成本)和隐形成本(变动成本)构成.显性成本存在于运输、仓储、装卸、搬运、配送、流通加工和信息传递等具体的基础设施、设备资源和运作过程中,隐形成本存在于由于物流运作不畅导致的库存费用增加所形成的资金利息成本、库存资金占用的机会成本和市场反应慢的损失及管理不善造成的货物损失和损坏的成本。

要明确物流系统的成本构成,就必须明确物流系统的构成,也就是说,必须明确物流通路。

四、明确企业物流成本的范围
企业物流成本的全貌应该是三维的,这就是支付形态、运作范围和功能形式。就支付形态而言,它包括:人工、材料消耗、运输设施和仓库折旧、合理损耗、资金占用利息、管理费用、委托外包等。

就功能形式而言,它包括:包装、搬运、保管、装卸、流通加工、信息交换、物流管理等。

通过对物流通路的分析,明确了各个物流子系统中物流成本的可能构成。接下来,我们应该讨论如何建立科学的物流管理会计制度,使物流成本管理与财务会计在系统上联结起来的问题。

五、健全企业物流成本财务模式,理清头绪
目前,我国企业物流成本的构成模式尚未建立,物流成本的各个项目分散在企业成本核算的不同会计账户中。由于物流成本没有被列入企业的财务会计制度,制造企业习惯物流费用计入制造成本和诸项费用中;流通企业则将物流费用包括在商品流通费用中,因此,无论是制造企业还是流通企业,不仅难以按照物流成本的内涵完整地计算出物流成本,而且连已经被生产领域或流通领域分割开来的物流成本,也不能单独真实地计算并反映出来,无法掌握物流成本真实的全貌。

这就是为什么至今为止,我们的企业还不能切实的掌握物流系统的成本的原因之所在。

企业物流成本管理问题分析与对策

2008-9-8 16:59:37 作者:佚名 来源:管理人网 [字体:大 中 小]
关键字:物流成本 财务管理
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企业物流在当今竞争激烈的市场经济环境下,日益凸显出其重要的地位和作用。和国外企业相比,我国企业在经营过程中产生的物流成本明显偏高。据国际货币基金组织研究统计,美国、日本物流成本占GDP比例分别为10.5%、11.4%,而我国则为18.6%。另外,我国企业物流成本占货品总成本为30%,比西方发达国家高3倍。由于物流成本90%消耗在流通环节,在生产环节只占10%,因此,探讨现代企业如何加强物流成本管理已迫在眉睫。 一、企业物流成本的构成 目前,物流的权威定义来源于美国物流管理协会(1998)。该协会认为:物流是供应链流程的一部分,是为了满足客户需求而对商品、服务及相关信息从原产地到消费地的高效率、高效益的正向和反向流动及储存进行的计划、实施与控制过程。美国物流管理协会采用1997年日本《物流成本计算统一标准》中的按功能划分方式来划分物流成本,分为仓储作业成本、存货成本、运输成本、管理成本4类。1.仓储作业成本包括装卸成本、检货成本、物流加工成本、补货成本、进货入库成本和验收成本。2.存货成本包括库存占压资金的利息,把库存占压资金的利息加入物流成本,这是现代物流与传统物流费用计算的最大区别,它把降低物流成本与加速资金周转统一起来。3.运输成本包括公路运输和其他运输费用及货主费用,货主费用包括运输部门运作和装卸费用。4.管理成本也称物流管理费用,包括订单处理成本和采购处理成本。在美国是按照美国的历史情况由专家确定一个固定比例,乘以仓储作业成本、存货成本和运输成本的总和得出来的。 二、企业物流成本管理存在的问题 一是对物流成本没有分列记账。物流在企业财务会计制度中没有单独的项目,一般是将企业所有的成本都列在费用一栏中,因而较难对企业发生的各种物流费用作出明确、全面的计算与分析。 二是对于物流费用的核算方法的失误,不能从外部把握企业实际的物流成本。在通常的企业财务决算表中,所表示的物流费核算的是企业对外部运输业者所支付的运输费或向仓库支付的商品保管费等传统的物流费用,相反,对于企业内与物流中心相关的人员费、设备折旧费、固定资产税等各种费用则是与企业其他经费统一计算,因而,从现代物流管理的角度看,企业难以从外部正确把握实际的企业物流成本。 三是对物流成本的计算和控制分散进行。对物流成本的计算和控制,各企业通常是分散进行,也就是说,各企业根据自己不同的理解和认识来把握物流成本,这样就带来了一个管理上的问题,即企业间无法就物流成本进行比较分析,也无法得出产业平均物流成本值,因而无法真正衡量各企业相对的物流绩效。 四是对物流成本的组成不能清楚地划分。在一般的物流成本中,物流部门完全无法掌握的成本很多,例如保管费中过量进货、过量生产、销售残留品的在库维持以及紧急输送等产生的费用都是纳入其中的,因此增加了物流成本管理的难度。 五是不能从销售关联角度清楚地划分计算分类项的物流成本。从销售关联的角度看,物流成本中过量服务所产生的成本与标准服务所产生的成本是混在一起的,例如许多企业将销售促进费都算在物流成本中。 六是没有从物流的“效益递反”规律来对物流成本进行控制管理。由于物流成本是以物流活动全体为对象,所以它是企业唯一的、基本的、共同的管理数据。另一方面,物流成本中各项目间存在此消彼长的关系,亦即某些项目成本的削减,又可能引起其他项目成本的增加,因此,物流成本间各项目是相互关联的。此外,对物流成本的乘数效应不了解,没有充分应用该效应来改进物流成本的管理和控制。物流成本削减有乘数效果,例如,如果销售额为100亿元,物流成本为10亿元,那么物流成本削减1亿元,不仅直接产生了1亿元的利益,而且因为物流成本占销售额的10%,所以间接增加了10亿元的利益,这就是物流成本削减的乘数效应,但是企业在物流成本管理上表现出来的却往往忽视了这种乘数效应,以至于对物流成本的控制不力,不能体现出物流成本削减所带来的巨大的乘数效益。 三、企业物流成本管理改进策略 1.创新物流成本管理机制 第一,完善人才激励机制,强化物流成本意识。在责权利一致的原则下,完善人才激励机制,将个人利益与物流成本管理绩效挂钩,推行市场经济体制下的“年薪制”,克服“月薪制”造成的人员短期行为,对贡献突出的人员予以精神和物质奖励。政府可以在职称评定、职务晋升、工资福利和住房等方面予以一定的政策倾斜。 第二,实施TCM战略,建立物流成本管理组织体系。全面成本管理(Total Cost Management)战略强调企业全员参与成本管理,将员工个人目标融入企业整体目标之中;TCM突出“以人为本”的现代管理理念,综合利用系统观点、现代管理技术和目标管理策略,对物流成本进行整体管理和控制,从而有利于克服物流成本的“二律背反”现象。为此,企业应加大TCM宣传力度,强化决策层的物流成本意识,使全体员工树立成本效益观,积极参与成本管理,为TCM的实施营建群众性的良好氛围,并应加强对成本管理的领导,确立物流成本管理的应有地位,组建权威的管理机构,全面负责和协调物流管理工作,研究和规划物流成本管理的远景任务和目标。 第三,构筑有效的物资采购成本控制体系。应设法降低物料采购的各项费用,强化采购人员的业务素质,积极采用JIT(Just-In-Time)采购、供应链采购和网上采购、外包采购等现代采购技术,按照物项采购价值实施ABC技术分类管理,将集中采购与分散采购、现货采购与远期合同采购、直接采购与间接采购有机地结合起来。物资采购应通过合理的价值分析(物资价值=功能/成本),选择质优价廉的物资,从而降低采购成本。同时,企业应建立科学的供应商调查、评审、遴选体系,建立和完善索赔制度。 第四,系统分析综合控制,实现供应链一体化。现代物流成本控制不仅要强调局部控制,更应重视系统化的综合控制。企业应按照现代物流的系统理念,从总成本的角度出发,分析研究物流各环节的成本控制,整合各项物流业务,追求整个物流系统的效率化。可以物流成本最小化为最终目标,选择物流联盟和第三方物流(TPL)等新型物流模式,通过实施TPL战略,将部分或全部物流业务外包给专业物流机构,利用TPL专业优势、规模效应和增值服务有效节约物流成本,提高资金周转率。 年,欧盟TPL约占其物流总量的35%,而中国仅为15%左右,随着市场竞争激烈化,新型物流供应链管理不断得到发展,应考虑从产品制成到最终用户整个过程的整合优化,协调企业与供货商、运输商、客户之间的关系,实现信息共享、技术扩散、资源优化配置,以一体化的供应链管理在全球寻求资源采购、生产制造和产品分销。例如,零售巨头沃尔玛公司与宝洁公司的产销联盟,使产销双方紧密联系,从而能及时应对市场变化,削减交易成本、在库成本和流通费用,两者产销联盟已成为供应链管理的典范。 第五,建立物流成本综合管理框架。物流综合成本控制的实现框架一般由横向控制、物流成本纵向控制和计算机网络管理系统控制三部分组成。物流成本横向控制主要有物流成本的预测、计划、计算、分析、信息反馈和控制、决策等步骤,物流成本控制与决策是以物流成本资料为依据,结合其他技术、经济因素等进行研究、分析,决定采取的行动方针,并进行可行性分析后选择最佳方案。物流成本纵向控制也是物流过程的优化管理。 物流过程是具有创造时空价值的经济活动过程,要达到最大的市场价值,就必须保证物流各环节的最佳配置。物流系统是一个庞大而复杂的系统,对其进行纵向优化需要借助适当控制方法和手段,使其与横向控制交织进行。常见技术手段包括作业成本管理法、数理分析方法等。通过引入计算机网络系统实现供应链一体化,可以大大提高控制的效率。采购人员根据计算机管理信息系统提供的功能,收集并汇总各机构订货的商品名称、订货数量,根据供货商的可供商品货源、供货价格、交货期限、供货商的信誉等资料,向指定供货商下达采购指令,而供货商则能根据网络中心转来的相关信息及时安排出货,如此便能实现系统最大效率。 2.构建物流成本管理制度 对物流成本在一定程度上的准确把握有助于改善企业物流管理。传统会计实践在物流成本核算上不足以提供足够而准确的物流总成本信息,不利于企业物流成本管理。物流责任会计就是根据不同级别的物流管理人员和管理部门应负的责任,收集、汇总及报告其有关资料的一种会计制度。它能将成本核算与责任实体控制有机地结合起来,以“谁受益,谁承担”的原则归集成本。这里面重要的是明确物流责任中心。所谓物流责任中心是指由一个主管人员负责,承担规定责任并具有相应权利的内部物流单位。合理划分好责任中心后,然后再以它们为对象,搜集和报告其计划数据和执行过程中的实际数据,对此进行控制、分析和评价,促使物流计划和控制不断相互起作用。基本内容包括:第一、事前编制责任预算或责任成本预算;第二、事中进行日常控制和核算;第三、事后进行业绩考核。通过各个责任层次对内部物流活动进行监督控制,并将物流活动组成一个有机整体,使各部门和环节为实现物流系统总目标担负各自责任,并通过各物流责任中心信息反馈,使物流系统决策部门随时掌握情况,发现问题和解决问题,可以有效降低物流成本,提高物流系统效益。 3.多方联动降低物流成本 (1)通过物流合理化降低物流成本。物流合理化是指使一切物流活动和物流设施趋于合理,以尽可能低的成本进行高质量的物流活动。物流的各个活动的成本往往此消彼长,若不综合考虑必然会造成物流费用的极大浪费。物流的合理化要根据实际物流流程来设计规划,不能单纯地强调某一个环节的合理、有效、节省成本,而是要从企业经营的整体考虑。正因为如此,设计一个合理的物流运营方案,绝非开几次会议就能解决,而需要广博的知识及广泛的调查,这里包括运输方式、运输路线的选择,还有仓库位置的选择、货物的堆码技术等各个领域的知识。 (2)通过加快物流速度降低物流成本。提高物流速度,可以减少资金占用,缩短物流周期,降低存储费用,从而节省物流成本。海尔公司提出“零运营资本”就是靠加快采购物流、生产物流、销售物流的速度来缩短整个物流周期,提高资金的利用率,从而达到零运营成本。美国生产企业的物流速度平均每年16~18次,而我国企业还不到2次,也就是说,生产同样的东西,我们需要的物流资金是对方的8~9倍。可见,通过提高物流效率来降低物流成本的空间非常巨大,这里蕴涵着一个亟待开采的金矿。 (3)通过优化流通全过程降低物流成本。对于一个企业来讲,控制物流成本不单单是本企业的事,或仅仅追求本企业物流的效率化,而应该考虑从产品制成到送达最终用户的整个供应链过程的物流成本效率化,即物流设施的投资或扩建与否要视整个流通渠道的发展和要求而定。例如,原来有些厂商是直接面对批发商经营的,因此,很多物流中心是与批发商物流中心相吻合,从事大批量的商品分拨配送。然而,随着零售业中的便民店、折扣店的迅猛发展,客观上要求厂商必须适应这种新型的业态形式,展开直接面向零售店铺的物流配送活动。在这种情况下,原来的投资就有可能沉淀,同时又要求建立新型的符合现代物流发展要求的物流配送中心,这些投资尽管从本企业来看,增加了物流成本,但从整个流通过程来看,却大大提高了物流效益。 (4)通过整合物流职能管理降低物流成本。随着当今企业之间价格竞争的激化,ECR等新型供应链管理体制不断得到发展与普及。这种新型的物流管理体制使得客户除了对价格提出较高的要求外,更要求企业能有效地缩短商品周转时间,真正做到快速、及时、准确、高效的管理。要实现上述目标,仅仅本企业的物流体制具有效率化是不够的,它需要企业协调与其他企业(如上游配套件供应商等)以及客户、运输业者(第三方物流供应商)之间的关系,实现整个供应链活动的效率化。 (5)通过优化物流服务,降低物流成本。提高对客户的物流服务水平是企业确保长期收益的最重要手段。从某种意义上来讲,提高客户服务水平是降低物流成本的有效方法之一。但是,超过必要量的物流服务不仅不能带来物流成本的下降,反而有碍于物流效益的实现。所以,在正常情况下,为了既保证提高对客户的物流服务质量,又防止出现过剩的物流服务,企业应当在考虑客户产业特征和商品特性的基础上,与客户充分协调,探讨有关物流配送的组合、降低物流成本等问题,如果能够实现1周2-3次的配送,可以商讨将由此而产生的收益与客户分享,从而相互促进,在提高物流服务质量的前提下,寻求降低物流成本的最佳途径。 (6)通过合并策略降低物流成本。合并策略包含两个层次:一是方法上的合并,二是共同配送。方法上的合并是指企业在安排车辆运输时,充分利用车辆的容积和载重量,做到满装满载。例如体积大重量小的货物和体积小重量大的货物搭配装载,就可以既满足载重方面的要求,又充分利用了车辆的容积。共同配送是一种产权层次上的共享,也称之为集中配送。这是几个企业联合小量为大量,共同利用一切物流设施的配送方式,在较大的区域内协调动作,共同对某一个或几个客户提供系列化配送服务。 (7)通过减少退货降低物流成本。退货成本也是企业物流成本中一个重要的组成部分,它往往占有相当大的比重。退货成本之所以成为某些企业主要的物流成本,是因为随着退货会产生一系列的物流费、退货商品损伤或滞销而产生的费用以及处理退货商品所需的人工费用等各种事务性费用,而退货方如不承担商品退货产生的损失,将很随意地退回商品,这就需要企业专门研究制定退货的相关管理对策。…...

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