摘要
随着物流业的快速发展,物流成本控制已成为企业获取竞争优势的关键因素。本文通过对企业物流成本管理中存在问题的分析,提出了从四个方面加强物流成本控制:使用作业成本法,加强内部管理制度,充分利用外部物流资源以及建设物流信息管理系统。
With the logistics industry rapid expansion, logistics cost control has become the key factor to gain the competitive advantage. Based on the analysis of problems in the enterprise logistics cost control, this article proposed four means to strengthen logistics cost control： there are using activity-based cost, strengthen internal control system, utilizing external logistics resource and building logistics management information system.
出处
《中国市场》
北大核心
2008年第32期52-53,共2页
China Market
关键词
物流
物流成本
物流成本控制
logistics
logistics cost
logistics cost control
