基于价值链理论的企业物流成本研究  

Study on Enterprise Logistics Cost Based on Value Chain Theory

作　　者：刘娜[1] 常存芳[1] 

机构地区：[1]唐山工业职业技术学院,河北唐山063020

出　　处：《物流技术》2015年第4期44-46,共3页Logistics Technology

基　　金：2012年度唐山市科学技术研究与发展第二批指导计划项目(12140225b)

摘　　要：阐述了企业物流成本分析的涵义,揭示了价值链理论的本质,引入了作业成本分析法分析企业物流成本动态原因,并详尽介绍了企业物流各功能环节的成本构成,充分体现了运用价值链进行企业物流成本分析的优越性,强调了企业构成重组和优化价值链的重要作用。同时,还简单剖析了价值链在现代企业物流成本管理中的应用,并给出相应建议。In this paper, we discussed the definition of enterprise logistics cost analysis, revealed the essence of the value chain theory, analyzed the dynamic reasons of enterprise logistics cost by using the activities-based cost method, introduced the cost structures of functional aspects, embodied the superiority of applying the value chain theory into the enterprise logistics analysis and emphasized the significance of enterpriserestructuring and value chain optimization. Meanwhile, we discussed the application of the value chain to the modern enterprise logistics cost management and proposed correspondingsuggestions.

关 键 词：企业物流成本分析 价值链 增值作业 作业成本分析法 

分 类 号：F224[经济管理—国民经济] F275.3