会计学院知识库

摘 要

Abstract

      The express delivery price per shipment has declined consistently in recent years, from CNY 28.5 per shipment in 2007 to CNY 10.6 per shipment in 2020. The price competition has become the main means. As one of the leading companies in the express delivery industry, SF Holding was forced to be involved in the war. The phenomenon of increasing revenue without increasing profits had a serious impact on the company's performance, so how to effectively control costs has become a priority for SF Holding. The article believes that cost and value creation are closely related. However, cost advantages cannot be one-sidedly understood as measures such as reducing materials, optimizing processes and streamlining manpower. Companies need to adjust the value creation model timely according to the economic environment and market prospect, and actively seeking cost management tools that match the value creation model, so that it can make it really work in practice. There are two value creation models in China's express market: the self-operated value creation model represented by SF Holding and the franchise-based value creation model represented by the ZTO EXPRESS, YTO EXPRESS, STO EXPRESS and YUNDA Holding. Both have limitations in terms of business functions, openness, flexibility and breadth of cooperation, and the space for value creation is difficult to be further explored.

        Based on the value creation-oriented cost management, the article starts with the value creation model of the express delivery industry, and discusses the optimization of SF Holding's cost management under the "open value creation model". First of all, the article compares the characteristics of self-operated value creation model and franchise-based value creation model and their mechanisms. The second is to summarize the evolution of cost management theory, and look forward to the future of cost management: value creation-oriented cost management. Next, based on commodity-dominated logic, service-dominated logic, customer-dominated logic, value co-creation theory and platform economics, the article proposes "open value creation model" and analyzes its applicability by SF Holding. Then, by analyzing the cost structure and level status of SF Holding, the article illustrates the problems in cost management from the perspectives of "saving expenditure" and "open source". Finally, with the "open value creation model" as a carrier, not only cost management optimization is discussed, but also the improvement measures, hoping to improve the cost management of SF Holding, and provide useful reference for the industry.

Keywords: Cost management; Open value creation model;Value creation; SF Holding