物流企业成本控制问题与对策  

Problems and Countermeasures of the cost control of the logistics enterprise

作　　者：谭梦茹 侯文哲[1] 

机构地区：[1]哈尔滨商业大学,哈尔滨150028

出　　处：《经济研究导刊》2015年第5期224-225,共2页Economic Research Guide

摘　　要：依据物流功能要素对物流企业成本构成进行了介绍,从行业成本核算与成本控制制度、全过程成本控制理念、成本控制效果等方面分析了目前困扰我国物流企业成本控制的主要问题及其成因,并从《物流法》制定、建立内部市场运作机制、完善物流企业成本预算与控制体系等方面提出了解决物流企业成本控制问题的相应对策。Based on the logistics functional elements of logistics enterprise cost structure are introduced, from the aspects of cost accountingand cost control system, the industry the concept, the whole process of cost control cost control effect analysis of the current main problems troubling the logistics cost and the causes, and from the ＂law＂ enacted, the establishment of the internal logistics operation of the marketmechanism,improve the logistics enterprise cost budget and control system etc.to put forward to solve the logistics enterprise cost control problems countermea.sures.

关 键 词：物流成本 运作机制 成本预算与控制体系 物流法 

分 类 号：F550.6[经济管理—产业经济]