摘要
随着市场竞争加剧,物流成本管理将是煤炭企业增加效益、提升竞争力的重点方向所在。当前国内煤炭企业物流成本管理还处于粗放式管理状态,存在着物流成本要素核算不够全面、物流成本管理分散等问题,这些问题制约了煤炭企业在物流成本方面的管理和控制,导致物流成本在企业总成本核算中的比重过高,降低了企业效益。信息技术对于煤炭企业物流成本管理有很好的帮助,可以为企业物流成本管理模式、方法等方面提供有力的技术支持。
With the aggravation of the market competition, the logistics cost management will be the key direction of coal enterprises to increase efficiency, enhance the competitiveness of key direction lies. The current logistics cost management of domestic coal enterprises are still in the extensive management status, problems of logistics cost element accounting is not comprehensive enough, the cost management of the logistics distribution, these problems restricted the coal enterprise management and control in logistics costs, the proportion of logistics cost in enterprises in the total cost accounting in the high, reduces the enterprise benefit. Information technology is very good for the coal enterprises logistics cost management has the help, can provide powerful technical support for enterprise logistics cost management mode, method etc.
出处
《煤炭技术》
CAS
北大核心
2014年第3期286-288,共3页
Coal Technology
关键词
信息技术
煤炭企业
物流成本管理
information technology
coal enterprises
logistics cost management