| 我国企业加强物流成本控制的思考 |
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| 引用本文： | 罗蓉芝. 我国企业加强物流成本控制的思考[J]. 江苏经贸职业技术学院学报, 2011, 0(6) |
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| 作者姓名： | 罗蓉芝 |
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| 作者单位： | 民航安徽空管分局财务部,安徽合肥,230051 |
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| 摘 要： | 近年来,在日趋激烈的市场竞争环境下,我国很多企业物流成本居高不下,企业管理者越来越清楚地意识到物流成本的高低直接关系到企业利润水平的高低和竞争力的强弱。企业只有通过强化物流成本意识,树立总成本效益观念,实施全过程的物流成本控制,不断降低物流成本,才能使物流成本成为真正的"第三利润源"。
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| 关 键 词： | 物流成本 物流成本控制 全过程的物流成本控制系统 供应链 作业成本法 |
Reflection on Intensive Control of Logistics Cost in Chinese Enterprises |
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| LUO Rong-zhi. Reflection on Intensive Control of Logistics Cost in Chinese Enterprises[J]. , 2011, 0(6) |
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| Authors: | LUO Rong-zhi |
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| Affiliation: | LUO Rong-zhi(Finance Branch,Anhui ATMB of CAAC,Hefei 230051,Anhui,China) |
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| Abstract: | In recent years,logistics cost has taken an important position in Chinese enterprises under fierce market competition,and it is clearly recognized that the logistics cost has great influence on profit and competitiveness of the enterprises.It would make the effective logistics cost become the third source of profit if the enterprises could intensify the consciousness of logistics cost,set up the idea of general cost-effectiveness,effect the control of overall logistics cost and gradually lower the logistics... |
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| Keywords: | logistics cost control of the logistics cost overall control system of logistics cost supply chain activity based cost |
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