冷链物流企业的成本控制思路探析  

Cold Chain Logistics Enterprises Exploring of Cost Control

作　　者：胡晓兰[1] 谢美娥[1] 

机构地区：[1]武汉科技大学城市学院,湖北武汉430083

出　　处：《物流工程与管理》2009年第10期28-30,共3页Logistics Engineering and Management

摘　　要：文中从我国冷链物流企业的现实成本控制状况--成本管理缺乏现状考察,很多企业成本居高不下,缺乏市场竞争能力和盈利空间,影响着企业的生存和发展。指出冷链物流企业成本控制的主要思路:依循建造成本和运营成本两个关键视角来控制成本,同时,还给出对冷链物流企业控制成本的一个关键点--节能减排。三方面综合考虑,降低企业成本,提高成本管理的质量,提升自身的市场竞争力,以取得最佳效益。According to the reality of cold-chain logistics cost control - the lack of status of cost management study, a lot of high costs, lack of market competitiveness and profitability, affecting the survival and development of enterprises. Pointed out the main idea about the cold-chain logistics company cost controlled： to follow construction costs and operating costs are two key perspectives to control costs, and given a key point control of the cost of cold-chain logistics company--energy-saving emission reduction, three taken together, reduce costs and improve the quality of cost management to enhance the market com- petitiveness to obtain the best value for money.

关 键 词：冷链物流 成本控制 运营成本 

分 类 号：F252.21[经济管理—国民经济]