山区企业物流成本控制模式研究  

Logistic Cost Control Pattern of the Company in Mountainous Regions

作　　者：敖天平[1] 

机构地区：[1]湖南商学院会计学院,湖南长沙410205

出　　处：《中国流通经济》2009年第8期25-28,共4页China Business and Market

摘　　要：对物流活动进行科学管理,有效降低物流成本对企业具有非常重要的作用。为有效控制山区企业物流运输成本,必须建立物流成本控制模式,形成成本控制的循环机制。而物流成本控制模式的建立,应包括控制主体、控制对象、控制方法、控制循环等内容。文章指出,从总体看,湘西山区企业物流运输具有东畅西滞、南畅北滞、外畅内滞,运输成本高、效益低等特点。为削减山区企业物流成本,在短期内,应整合物流资源,优化山区物流运输线路,提高成本效益;同时在改善山区的交通运输条件,提高运输效率,降低山区企业物流运输成本的过程中,政府主要承担投放公共物品、市场经济"守夜人"的责任。The author analyzes the problem of logistic cost control of the Company＇s cost management and explores the effective means to improve efficiency and reduce the expenditure on the logistics in mountainous regions. The most important work of this paper is to establish logistics cost control model, to convert the financial cost information of enterprise and optimize the logistics transport network of enterprise in mountain areas. With special methods, we can transform the company＇s financial information into logistics costs and transportation costs information, and then, decompose it according to their characteristics and finally the networks description to the company＇s logistics and transport has been completed. The article aims to provide empirical evidence for the final conclusion of reducing the logistics and transportation costs in China＇s mountainous areas.

关 键 词：山区企业物流 物流网络 物流成本 成本控制模式 

分 类 号：F252.3[经济管理—国民经济]