摘要
物流的成本己成为构成商品价值的重要内容,随着生产技术的发展,制造成本的降低空间越来越小,物流成为了企业的"第三个利润源"。而通过对物流成本的计算,可以知道物流成本占企业生产总成本的份额,发现物流活动存在的问题,调整物流活动,更直观地体现出物流的经济效益,更有利于企业成本的管理,而物流业务外包无疑是很多中小企业降低成本的有效措施。
The logistics cost has become a constitute the important content of commodity value, with the development of production technology, manufacturing costs to reduce the space is more and more small, logistics has become'the third profits source' of the enterprise. At present, the value of logistics cost accounting separately, and through to the logistics cost calculation, you can know the total cost of the logistics cost of enterprise production share, find the problems existing in the logistics activity, adjust the logistics activity, more intuitive to reflect the economic benefits of logistics, is more advantageous to enterprise cost management, and is certainly a lot of small and medium-sized enterprise logistics outsourcing effective measures to reduce costs.
出处
《物流工程与管理》
2014年第8期28-29,共2页
Logistics Engineering and Management
关键词
业务外包
成本
竞争力
合作
outsourcing
cost
competition
cooperation