企业物流成本管理创新刍议

On the Innovation of the logistical cost management

物流成本管理是企业物流管理的一项核心内容 ,物流成本的高低直接关系到企业利润水平的高低。企业物流成本管理应在管理方式与成本核算方式上均有所创新。企业要想全面把握物流成本 ,就必须把企业内发生的所有物流费用按支付形态、支付部门、支付功能分开核算 ,以便对企业物流活动进行综合计划、协调和控制 ,以较低的成本向消费者提供优质的附加值高的产品。

Logistical cost management is the center of enterprise logistical management, with LC directly affecting the profits of the enterprise. LCM should be innovated both in its style and the calculating format of LC. If enterprises want to hold its LC, all the LC should be separately calculated according to the item, department and function for the integrated planning, coordination and control of all the logistical activities and delivery of superior consumer value at less cost.