摘要
主要研究了基于价值链的物流企业成本管理,对物流企业价值链的各个环节进行了成本探析,以期为物流企业降低物流成本,增加市场竞争力,提高经济效益提供参考。
In this paper, we mainly studied the cost management of logistics enterprises based on value chain and analyzed the cost in the various links of the value chain of the enterprises in order to reduce their logistics cost, improve market competitivity and increase economic benefits.
出处
《物流技术》
北大核心
2012年第9期168-170,共3页
Logistics Technology
关键词
价值链
物流成本核算
物流成本控制
value chain
logistics cost accounting
logistics cost control
