物流企业成本控制问题研究

Research on Cost Control of Logistics Enterprises

目前,我国的物流企业还处于初级发展阶段,主要是企业实力相对薄弱;企业缺乏成本控制意识,成本核算不规范,成本信息失真;物流企业缺乏规模效应。降低物流企业成本,应运用作业成本法加强物流成本核算的管理与成本控制;物流企业要通过做大做强,以规模效益降低成本;要以市场化合作关系为基础,开发专业化、个性化服务,建立和完善物流企业信息化,加快物流速度,提高企业的经济效益。

Now China＇s logistics industry lies in the early stage of development due to its weak strength,lack of awareness of cost control,non-standard cost accounting,distortion of cost information,and lack of scale effect.The logistics enterprises should apply activity-based costing to increase control of logistic cost accounting,decrease the cost through rung their business bigger and stronger,develop professional and personalized services,improve informatization,quicken logistic speed and increase economic benefit based on market-oriented cooperation.