基于价值链的企业物流成本管理及优化  

Value chain-based enterprise's logistics cost management and optimization

作　　者：阳艳[1] 张仲鹏[2] 曾宪渊[2] 

机构地区：[1]四川省成都市西南交通大学机械工程研究所,成都610031 [2]西南交通大学,成都610031

出　　处：《起重运输机械》2010年第2期87-90,共4页Hoisting and Conveying Machinery

摘　　要：伴随着现代物流管理理念的发展,物流日益受到重视,物流成本管理在企业管理中处于战略性地位。物流成本管理的目的不在于单纯降低物流成本的绝对水平,而是要寻求物流服务与成本间的最佳平衡点,使物流活动合理地服务于企业战略的实施。本文介绍价值链管理的理念和方法,构建了具有创新性的企业物流成本管理模式,并在此基础上探讨了基于价值链的企业物流成本核算及优化方法及步骤。As modem logistics management concepts evolve, logistics are attracting more and more attention day by day, and logistics cost management has taken a strategic position in enterprise management. Logistics cost management is not only aimed at reducing the absolute level of logistics costs, but, actually more importantly, at finding the optimum equilibrium point between logistics services and logistics costs, thereby making logistics activities serve the implementation of corporate strategies in a proper way. This essay introduces both concepts and methods related to value chain management, constructs an innovative logistics costs management mode for enterprises, and on the basis of this, explores methods and procedures for checking and optimizing the enterprise logistics costs based on value chain management.

关 键 词：价值链 物流成本 优化 

分 类 号：F253.7[经济管理—国民经济] F224