企业物流成本控制研究

The Study of the Enterprises' Logistics Cost Control

由于物流冰山现象和效益背反现象的存在,企业物流成本居高不下。本文通过利用作业成本法对企业物流成本进行核算和分析,然后从作业管理等方面提出企业物流成本控制的思路和具体措施。

The logistics cost have taken up too much of the enterprises' total cost for the logistics iceberg phenomenon and trade-off phenomenon. The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.