现代企业物流成本管理探析

Explore on modern enterprise management of logistics costs

物流长期以来一直被称之为企业的第三大利润源,在不少企业中,物流成本在销售成本中占了很大比例,因而,加强对物流活动的管理关键是控制和降低企业各种物流费用。本文从现代企业物流成本管理中存在的问题着手,分析了问题的成因,进而提出了改进物流成本管理的措施,最后指出加强现代物流成本管理的必要性。

Logistics has long been known as the third-largest enterprise profit source. In many enterprises, the logistics costs has taken up a large proportion in the cost of sales. Therefore, the key of strengthening the management of the logistics activities is to control and reduce all kinds of logistics enterprises costs. In this paper, writer strated from problems of the modem enterprise logistics cost management , analyzed the causes of the problem, and put forward the measure of improving logistics cost management. Finally, writer pointed out the necessity of reinforcing modem logistics costs control.