我国社会物流总成本的产业角度解析

Analysis of Total Logistics Costs From the Industrial Point of View

目前国内核算物流成本是按照物流功能的角度,缺少从产业的角度深入了解我国社会物流成本的构成。通过对社会物流费用核算表的分析,提出从产业的角度核算社会物流成本的方法,从而做到对社会物流成本管理控制的有的放矢,便于企业对物流成本的管理和控制。

At present China＇s accounting of the total social lo- gistics costs is based on the angle of logistics functions to an- alyze the constitute of China＇s total social logistics cost, lack- ing the industrial point. Through the analysis of total social logistics cost accounting table, we proposed the method of ac- counting the total social logistics costs based on the industrial point to achieve the effective control of social logistics costs.