Author:
Liang Yunyi,Xu Jiaqi,Xu Yongjun
Abstract
In the process of economic globalization, market competition has become more and more fierce. Countless companies blindly reduce costs to reduce prices to increase their competitive advantage. However, because of their incomplete understanding of the cost system, cost control has been high. Among them, cost control plays a vital role in enterprise management. In the process of rapid development, logistics enterprises face external competitive pressure and their cost control system constraints. To fully cope with the fierce competition of the times, logistics companies must learn to control costs and improve enterprise management. This paper uses a case study method and combines data analysis methods to discuss JD.com’s self-operated logistics cost system. It is compared with the systems of third-party logistics companies, such as SF Express, through comparative analysis. This article analyzes and compares the leasing costs, vehicle depreciation and replacement costs, fuel costs, investment costs, and insurance costs of JD Logistics, puts forward some of their problems, and finally gives some reasonable suggestions.
Reference10 articles.
1. Guilding C, Cravens K S, Tayles M. An international comparison of strategic management accounting practices. Management Accounting Research, 2000, 11(1): 113-135.
2. Cooper, R., & Slagmulder, R. Interorganizational cost management and relational context. Accounting, organizations and society, 2004, 29(1):1-26.
3. Ellram L M. Strategic cost management in the supply chain: A purchasing and supply management perspective. Tempe, AZ: CAPS Research, 2002.
4. Kulmala, H. I., Paranko, J.,& Uusi-Rauva, E. The role of cost management in network relationships. International Journal of Production Economics, 2002, 79(1):33-43.
5. Seuring, S., & Goldbach, M. Cost management in supply chains. Springer Science & Business Media, 2002.