物流企业成本管理存在问题及对策分析  

Problems and Countermeasures of Cost Management of Logistics Enterprises

作　　者：聂永刚[1] 

机构地区：[1]贵州财经大学会计学院,贵州贵阳550025

出　　处：《物流技术》2014年第10期58-59,80,共3页Logistics Technology

摘　　要：简述了物流企业成本的概念、构成与物流企业实施成本管理的意义,对目前我国物流企业成本管理存在的问题进行了剖析,并提出了改善物流企业成本管理的建议和对策。In this paper, we introduced the concept, composition and significance of the cost management of the logistics enterprises, discussed the problems in the cost management practice of the Chinese logistics enterprises at the current stage, and at the end, proposed the suggestions and countermeasures to improve the cost management performance of the logistics enterprises.

关 键 词：物流企业 成本管理 对策分析 

分 类 号：F253.7[经济管理—国民经济]