MBA学位论文作者：李优
中国邮政景泰县分公司寄递业务成本管控研究
中国邮政景泰县分公司寄递业务成本管控研究
中文摘要
现如今，随着我国经济与社会的不断发展，各个企业之间，国家之间的联系
愈发紧密。物流企业架起了企业之间互通有无的桥梁。中国邮政作为我国老牌物
流企业，积极响应国家物流业发展战略，在我国物流行业领域的地位举足轻重。
但是随着新兴物流企业涌入市场，物流市场的竞争愈演愈烈，利润空间也随之被
分割。中国邮政在这样的行业背景下，在探索发展新业务的同时，通过成本管控
降低成本已成为必然选择。但是传统的成本核算方法无法为成本管控提供详细的
信息，已经不适用于当今复杂多变的竞争环境，本文旨在运用科学的理论支撑，
寻找更好的成本管控方法来解决上述问题。
本文在价值链理论基础上，选取中国邮政景泰县分公司这样一个基层邮政公
司作为研究对象，阐述了选题的背景与意义，接着阐述了传统成本管理与价值链
相关理论。在案例分析部分，首先介绍了中国邮政景泰县分公司的基本情况，通
过分析寄递业务成本管理现状与寄递业务成本构成，找出其在成本管控过程中存
在的问题及原因，然后基于价值链理论，构建了景泰县分公司内外部价值链，有
效区分增值作业与非增值作业，找出成本管控点。最后通过优化物流作业质量以
及人力资源管理、合理进行基础设施采购等措施优化基本价值活动与辅助价值活
动，有效管理供应商与客户，进一步优化价值链条，挖掘成本动因，消除、简化
不增值活动，加强成本管控。在保障机制方面强化价值链成本管控意识以及预算
与考核，加强信息系统建设等。
本研究有助于景泰县分公司运用价值链成本管理理论进行成本管控，提高企
业管理效率，增强企业核心竞争力，也为价值链理论如何应用于邮政公司提供了
基本思路。
关键词：内部价值链，外部价值链，成本控制
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MBA学位论文作者：李优
中国邮政景泰县分公司寄递业务成本管控研究
RESEARCH ON THE COST CONTROL OF MAILING
BUSINESS OF JINGTAI COUNTY BRANCH OF
CHINSA POST
Abstract
Today, with the continuous development and progress of China's economy and
modern society, the connection between enterprises is getting closer and closer, and
the role of logistics is more prominent. Logistics enterprises have built bridges
between different enterprises and become the link between enterprises. China Post,
as an established logistics enterprise in China, actively responds to the national
logistics development strategy and plays an important role in China's logistics
industry. But with the rise and growth of various the rise and growth of various
emerging logistics enterprises, the competition of logistics enterprises has intensified,
and the profit margin has been further compressed. Under such an industry
background, China Post has become an inevitable choice to reduce costs through
cost control while exploring and developing new businesses. But the traditional cost
accounting method cannot provide detailed information for cost control, which is no
longer suitable for today's complex and variable competitive environment. This
paper aims to find better cost control methods to solve the above problems. Value
chain theory can help enterprises dig the cost drivers in cost control, optimize the
operation process, and add Strong cost control.
On the basis of value chain theory, this paper selects such a grassroots postal
company as Jingtai County Branch of China Post as the research object, first
expounds the background and significance of the topic selection, and then expounds
the traditional cost management theory and value chain theory. In the case analysis
part, first of all, the basic situation of Jingtai County Branch of China Post is
introduced. By analyzing the current situation of the cost management of sending
and the cost of sending business, we can find out the problems existing in the
process he problems existing in the process of cost control, and then based on the
II

MBA学位论文作者：李优
中国邮政景泰县分公司寄递业务成本管控研究
value chain theory, the internal and external value chain of Jingtai County Branch is
constructed, focusing on distinguishing between them. Value-added and
non-value-added jobs, find cost control points. Finally, optimize basic value
activities and auxiliary value activities through measures such as optimizing the
quality of logistics operations, human resources management and rational
infrastructure procurement, effectively manage suppliers and customers, further
optimize value chain lines, and eliminate and simplify non-value-added activities.
Strengthen the awareness of value chain cost control, budget and evaluation in terms
of guarantee mechanism, and strengthen the construction of information systems.
This study is helpful for Jingtai County Branch to apply value chain cost
management theory to cost control, improve enterprise management efficiency and
enhance enterprise core competitiveness. It also provides a basic idea for how value
chain theory can be applied to postal companies.
Keywords: Internal value chain,external value chain,cost control
III
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