物流成本及其管理模式的研究

物流管理是企业管理的一个热点问题。由于现代物流管理理论引入我国的时间较短 ,目前物流成本等问题的研究还处于起步阶段 ,企业中物流成本的管理仍缺乏科学的依据和指导。分析物流活动内容 ,研究物流成本的构成和属性 ,提出准确核算物流成本的ABC核算方法和物流成本全面管理体系 ,可从本质上去把握物流成本的特点 ,满足现代管理的客观需要 ,为企业降低成本 ,提高效益 ,适应激烈竞争的市场环境提供有效途径

The Study of Logistics Costs and Its Management Patterns

Logistics management is one of the top topics of business management. Because the theory of modern logistics management comes into our country recently and the study of logistics costs begins in a short time, enterprises lack of the effective methods of controlling the composition and properties of logistics costs. To give the accurate methods of calculating and managing logistics costs, which can provide enterprises in the 21century the powerful route to reduce costs, to increase efficiency and to adapt to the intensely competitive market.