摘要
近年来,在日趋激烈的市场竞争环境下,我国很多企业物流成本居高不下,企业管理者越来越清楚地意识到物流成本的高低直接关系到企业利润水平的高低和竞争力的强弱。企业只有通过强化物流成本意识,树立总成本效益观念,实施全过程的物流成本控制,不断降低物流成本,才能使物流成本成为真正的"第三利润源"。
In recent years, logistics cost has taken an important position in Chinese enterprises under fierce market competition, and it is clearly recognized that the logistics cost has great influence on profit and competitiveness of the enterprises. It would make the effective logistics cost become "the third source of profit" if the enterprises could intensify the consciousness of logistics cost, set up the idea of general cost - effectiveness, effect the control of overall logistics cost and gradually lower the logistics cost.
出处
《江苏经贸职业技术学院学报》
2011年第6期22-24,共3页
Journal of Jiangsu Institute of Commerce
关键词
物流成本
物流成本控制
全过程的物流成本控制系统
供应链
作业成本法
logistics cost
control of the logistics cost
overall control system of logistics cost
supply chain
activ-ity based cost