浅析制造业物流成本核算体系

A Brief Study on Manufacturing Logistics-Cost Counting System

物流成本的核算体系对优化经济流程、降低物流成本,加快发展中国现代物流产业具有重要的意义,这迫切需要有符合自己要求、经得起推敲的物流成本核算体系及其实际数据的支撑。而从国内外的差异和混乱中理出头绪,探索科学实用的物流成本分析框架与核算方法,是实现这一目标的先决条件和基础性工作。造成中国物流成本居高不下的关键因素是制造业,困扰商品流程优化的还是制造业。因此,制造业物流成本的实际状况应该是,也必将成为物流成本研究的重点领域。

The counting system of logistics-cost takes on important significance in optimizing economy-flow, reducing cost and developing China＇s modem logistics industry. It cries for the support of logistics-cost counting system and practical data that accords with its demand and withstands deliberation. However, the basic precondition of realizing the object is to free from differentiation and confusion in inside and outside country, and then exploring scientific-applying analytical frame and counting means. The manufacturing is the key factor that keeps China＇s logistics-cost high. Moreover, it also disorders the commodity-flow optimizing. Therefore, the practical status of manufacturing logistics-cost will certainly turn into the important field of logistics-cost.