体育器材用品生产企业物流成本控制研究

Study on Logistics Cost Control of Sports Apparatus Manufacturing Enterprises

针对体育器材用品生产企业原材料供应、生产、销售和废气回收等工作环节的特点,分析了其物流成本的构成要素,在给出进行物流成本的内部决策核算方法的基础上,提出了事前控制、事中控制和事后控制的物流成本控制方法。

In this paper, in view of the characteristics of such processes as raw material supply, production, sales and waste material recycling, etc., of the sports apparatus manufacturing enterprises, we analyzed the component elements of the logistics cost of these enterprises and on the basis of an introduction of the internal decision-making and logistics cost accounting processes ef them, proposed the ex-ante, in-process and ex-post measures for the control of logistics cost.