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       随着我国电商经济的壮大和产业结构的升级，第三方物流快速发展，其发展前景和巨大获利空间引来不少企业的关注。物流行业虽门槛较低，但由于服务市场呈现同质化，新进入的企业想要获得市场份额通常都会采取低价策略，在此情况下企业想要获利，对成本的管控就显得尤为重要。然而，传统的成本管理只关注成本短期时间内的压缩，具有很大的局限性，与新经济发展的要求有较大的差距。随着新角色不断注入快递市场，如何优化各类价值活动成本，加快战略布局，实现市场竞争力与效益的提升，成为该领域企业转型升级面临的难题。
       文章从战略成本管理核心理论和应用研究出发，以国内知名的综合物流服务企业顺丰控股为研究对象。首先，通过大量阅读国内外文献，结合国内企业案例对顺丰控股战略成本管理全面进行了解。其次，运用战略成本管理分析方法，从战略定位、价值链、战略成本动因三个维度对顺丰控股战略成本管理的应用展开了分析。研究发现顺丰控股战略成本管理过程中存在有限指标难以全面计量成本、外包制模式成本优化空间有限、多元化经营风险以及成本反馈和管理机制不完善等问题。最后，针对存在的问题，提出完善各环节成本管理流程、加强对外包模式的管控、完善信息系统风险防控体系、建立完备的成本反馈机制等优化建议。文章结尾部分对顺丰控股战略成本管理作了总结说明，并指出了文章研究的不足。全文依据“案例分析－提出问题－给出建议”的研究思路，对顺丰控股如何更好地优化战略成本管理进行分析，希望对顺丰控股发展能力的提升有所帮助，以期为整个物流行业的成本管理提供良好的参考与借鉴。

    With the expansion of my country's e-commerce economy and the upgrading of industrial structure, the rapid development of third-party logistics, its prospect and huge profit margins have attracted the attention of many companies. Although the logistics industry has a low threshold, due to the high homogeneity of services, companies that are just starting out usually adopt a low-price strategy to gain market share. Under this strategy, companies want to make profits, and cost control is particularly important. However, traditional cost management only focuses on cost compression in a short time, which has great limitations and lags behind the requirements of the new economic development model. With the continuous injection of new roles into the express delivery market, how to optimize the cost of various value activities, speed up the strategic layout, and achieve the improvement of market competitiveness and efficiency has become a difficult problem for enterprises in this field to transform and upgrade.
   The article starts from the core theory and application research of strategic cost management, and takes SF Holding, a well-known domestic integrated logistics service enterprise, as the research object. First of all, by reading a large number of materials, documents, etc., to have a comprehensive understanding of SF Holding's strategic cost management. Secondly, using the analysis method of strategic cost management, The application of strategic cost management is analyzed from three aspects: strategic positioning, value chain and strategic cost drivers.The research found that there are some troubles in the process of SF Holding's strategic cost management, such as the difficulty of comprehensively measuring the cost with limited indicators, the limited space for cost optimization in the outsourcing model, the risk of diversification, and the imperfect cost feedback and management mechanism. Finally, according to the existing problems, improve the cost management process of each link, optimize the outsourcing mode, improve the risk prevention system of the information system, and establish a perfect cost feedback mechanism.Finally, the strategic cost management of SF Holdings is summarized and explained, indicating the deficiencies studied in this paper.Based on the "research idea of case analysis, namely asking questions and making suggestions", the full text analyzes how SF Holding can better optimize strategic cost management, hoping to help SF Holding to improve its development capabilities, with a view to contributing to the development of the entire logistics industry. Cost management provides a good reference and reference.