会计学院知识库

摘 要

中国快递行业草莽生长的时代已经过去，行业趋于饱和，增速下滑，由暴利期进入了微利期，成本管理成为行业抵抗内外压力、求得生存的主要保障。然而，大部分快递企业对成本的管理还停留在战术层面上，亟待根据竞争环境变化做出适应性变革。战略成本管理，把成本管理与战略管理有机结合起来，将有助于企业提高自身的核心竞争力，确保企业在激烈的市场竞争中拥有强大的生命力。

自20世纪80年代由英国学者肯尼斯•西蒙兹（Kenneth Simmonds）提出战略成本管理理念以来，已涌现出不同的战略管理模式。其中，由美国管理会计学者杰克•桑克（Jack Shank）和戈文德瑞亚（V. Govindarajan）提出的桑克模式，不仅将成本管理上升到战略高度，而且因综合利用了价值链分析（value chain analysis）、战略定位分析（strategic positioning）和成本动因分析（cost driver analysis）等多种分析工具，使基于市场竞争地位视角对企业的成本管理能力进行全面分析成为可能。

本文选取成为中国第一家登陆A股的快递公司圆通速递作为案例。通过回顾战略成本管理领域已取得的研究成果，基于桑克模式对圆通速递展开战略定位、价值链分析和成本动因等三方面的详尽分析。结果表明，圆通速递存在着发展战略定位不清、运输网络和分拣流程有待提高、加盟模式管理存在弊端以及价值链环节成本控制较弱等问题。最后，针对存在的问题，提出落实低成本战略、完善末端网点建设、加强企业管理和人才培训，完成价值链整合等优化建议。以期为整个快递行业提供借鉴和参考，助力我国快递企业尽快实现“降本提效”的美好愿景，进而解决我国实体经济的发展难题。

关键词：战略成本管理 桑克模式 圆通速递 价值链分析 成本动因分析

Abstract

The era of rapid growth of express enterprises in China has passed. The industry has become saturated and its growth rate has declined. It has entered a meager profit period from a windfall period. Cost management has become the main guarantee for the industry to resist internal and external pressures and survive. However, the cost management of most express delivery companies is at a low level, which requires a series of changes according to the external environment. Strategic cost management (SCM) is the cost superposition enterprise strategy, will help companies improve their competitive advantage and ensure that companies have strong vitality in the fierce market competition.

Since the British scholar Kenneth Simmonds proposed the meaning of SCM in the 1980s, different strategic management models have emerged. Among them, the Shank model proposed by American management accounting scholars Jack Shank and V. Govindarajan. Not only raises cost management to a strategic height, but also makes comprehensive use of value chain analysis, strategic positioning and cost driver analysis and so on. Cost management runs through the whole process of enterprise development.

This article selects YTO express, the first express enterprises to log in to A-shares in China as a case study. By reviewing the research results achieved in the field of SCM, based on the Shank model, Analyze the strategic positioning, value chain and cost drivers of YTO express. The results show that YTO express has problems such as unclear development strategy positioning, transportation network and sorting process need to be improved, franchise model management defects and weak cost control of value chain links. Finally, put forward suggestions to solve the problems, it is necessary to implement low-cost strategies, improve terminal network construction, strengthen the construction of talents and complete value chain integration and so on. This paper hopes to solve the cost management problem of YTO express and provide corresponding reference for other enterprises.

Keywords: Strategic Cost Management; Shank Mode; YTO express; Value Chain Analysis; Cost Driver Analysis