浅析企业物流成本管理  

Analysis of Enterprise Logistics Cost Management

作　　者：马晟策 

机构地区：[1]福州大学八方物流学院,福建福州350108

出　　处：《物流工程与管理》2013年第7期59-60,共2页Logistics Engineering and Management

摘　　要：随着国际竞争环境的不断变化,企业的管理理念和管理方式有待新的突破,其中物流运作环境的变化对企业的影响尤其巨大。在企业管理层制定的许多战略措施中,最具挑战性的莫过于物流领域。由于物流企业增加了许多复杂的、多元的、混合的作业,使得物流企业的间接成本超过了直接成本。由此看来,加强物流成本的控制与管理刻不容缓。在物流成本的分类特点的基础上,使用各种不同的方法,从物流功能,责任部门,物流成本的形成过程中分析提出了一些企业物流成本的控制措施和建议。With the changing international competition environment,the enterprise management concept and management mode of fish to be new breakthrough,which influences the change of logisticsenvironment of enterprises especially.Many make in enterprisemanagement strategy,the most challenging than the logistics field.Because the logistics enterprises to increase the number ofcomplex,diverse,mixed operation,the indirect cost of logistics enterprises more than the direct cost.In view of this,brook no delay to strengthen the management and control of logistics cost.Based on the characteristic of the logistics cost on the classification,using different methods,responsibility from the logistics function,Department,the formation process of logistics cost analysis and put forward control measures and suggestions of enterprise logistics cost.

关 键 词：企业物流成本 控制模式 现状 分析 对策 

分 类 号：F253[经济管理—国民经济]