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在分析“实践导向型”成本战略理论基础上,从物流企业成本战略选择视角,研究物流企业成本领先战略。利用物流要素之间的效益背反关系,提出科学、合理组织物流活动,加强对物流活动过程中费用支出有效控制途径;通过研究资源动因和作业动因两种成本驱动因素,系统分析了物流成本要素及其控制全过程,提出物流企业持续经营优势构建,寻求增强物流企业竞争优势的有效途径。
Based on the analysis of the cost-oriented theory of “practice-oriented” and from the perspective of cost-strategy selection of logistics enterprises, the paper studies the leading strategy of cost-oriented logistics enterprises. By using the back relationship between the factors of logistics, this paper puts forward the scientific and reasonable logistics activities and strengthens the effective control of the expenses in the process of logistics activities. By analyzing the drivers of resource costs and operating costs, this paper systematically analyzes the factors of logistics cost and It controls the whole process and puts forward the construction of logistics enterprises’ sustainable management advantages and the effective way to enhance the competitive advantage of logistics enterprises.