摘要
物流的库存成本作为物流成本的重要组成部分,对其实施有效的控制可以提高企业的利润,成为企业在竞争中获胜的关键。文中分析了库存成本的构成,介绍了企业库存管理的现状,并提出降低库存成本的一些建议。
The inventory cost of logistics is an important component of the logistics cost. Controlling the inventory cost of logistics effectively will improve profits, which has become the key for enterprises to win in the competitions. Therefore, this paper aims to analyze the status of enterprises’ inventory management and to give some suggestions about reducing the inventory cost.
出处
《科技创新与生产力》
2015年第10期45-47,共3页
Sci-tech Innovation and Productivity
关键词
物流成本
成本核算
采购批量
logistics cost
cost accounting
purchase quantity