基于ERP逻辑的物流成本控制模型研究

Study on Logistics Cost Control Model Based on ERP Logic

首先对企业物流成本的相关研究进行了文献综述,接着重点探讨了传统物流成本管理的缺陷,研究了物流成本控制逻辑,创新性地提出了采用EVA管理模型进行物流成本的控制,构建了基于ERP逻辑的物流成本控制模型。将ERP现代管理理念和物流EVA业绩评价模型融入到物流成本核算领域中,利用ERP逻辑思想探讨二者结合的可行性,以此为物流成本的现代化管理提供借鉴。

In this paper, we first reviewed literatures on enterprise logistics cost, then in view of the inadequacy of the traditional logistics cost management practice, studied the logic of logistics cost control and proposed innovatively to use the EVA management model for the purpose, thus establishing the logistics cost control mdoel based on ERP logic. By incorporating the ideology of ERP and the logistics EVA performance evaluation model into logistics cost accounting, we used the ERP logic to discuss the possibility of combining the two.