中国企业物流成本管理现状与发展被引量：26

The Status and Development of China Company's Logistics Cost Management

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摘要供应链物流成本管理是当今企业供应链物流管理研究中的重大课题,它已成为衡量企业供应链物流管理水平的重要因素。对中国数个行业中126个企业的供应链物流成本管理状况的调查和分析表明,当前中国企业物流成本管理水平得到了一定的发展,但是在成本核算管理手段、报告体系和跨功能管理团队等方面仍然存在较大的差距,这些构成了企业物流成本管理水平提高的阻碍因素。 Supply chain logistics cost management is an important research topic in supply chain management, which is regarded as a main indicate reflecting the efficiency of company＇s logistics activities. Based on survey of 120 China companies from several major industrials in China, this paper present current logistics cost management practice of China firms as well as problems endangered the efficiency of logistics cost management. Among the key findings, the development of logistics cost management was detected in China transition economy, nevertheless, on the aspect of logistics costing system, reporting system and intra-organizational team, China companies should improve a lot.

作者宋华王岚

机构地区中国人民大学商学院北京语言大学国际商学院

出处《中国人民大学学报》 CSSCI 北大核心 2009年第4期89-96,共8页 Journal of Renmin University of China

基金国家自然科学基金项目(70772088) 国家社会科学基金项目(08BJY078) 教育部"新世纪优秀人才支持计划"(2007)

关键词物流成本中国企业调查与分析 logistics cost China companies survey and analysis

分类号 F275 [经济管理—企业管理] F252 [经济管理—国民经济]

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参考文献21

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