摘要
随着经济的发展,物流成本的“第三利润源泉”说逐渐为国内广大的学者及多数企业所接受,但同时我们也看到物流成本的控制存在一定的困难,主要是因为背离了物流成本“二律背反”规律,用局部的控制途径来控制企业的物流成本难获最佳效果。要树立系统观对物流成本进行控制,通过数量化的计算和分析,进行全过程的控制。
Along with the economic development, the theory of " the third profits headspring" of the logistics cost has been accepted by more and more scholars and enterprises at home. But we also find difficulty existing in the control of the logistics cost at the same time. The main reason is that it has deviated from the logistics cost" two rules anti each other " regulation. The partial logistics cost control path is used to control that of the enterprise. Therefore, systematic view should be set up to to proceed the control to the logistics cost with quantificational calculation and analysis, and the control of the whole process.
出处
《江苏工业学院学报(社会科学版)》
2006年第2期29-31,共3页
Journal of Jiangsu Polyetchnic University:Social Science Edition
关键词
物流成本
控制
企业
logistics cost
control
enterprise