试论企业物流成本的构成和管理

On Structure and Management of Enterprise Logistic Costs

物流被看作是企业最后的也是最有希望的降低成本、提高效益的环节。对物流成本的核算、分析和控制是企业必须面临的重要问题。

Regarded as the last tache of an enterprise, logistics are most expected to reduce their costs and increase their benefits It is important enterprises＇ problem to calculate, analyze and control logistics costs.