我国制造企业物流成本管理存在的问题及其对策研究  

Research on Problems and Countermeasures of Logistics Cost Management in Manufacturing Enterprises in China

作　　者：张筑佳 ZHANG Zhujia(Guizhou University of Finance and Economics,Guiyang 550025,China)

机构地区：[1]贵州财经大学,贵州贵阳550025

出　　处：《物流科技》2023年第6期38-40,共3页Logistics Sci-Tech

摘　　要：物流成本管理作为现代企业物流管理的重要组成部分,其不仅是降低成本的重要手段,还是优化资源配置的主要手段,对制造业的发展起着积极作用。目前,我国制造企业正处于转型升级阶段,但是受多种因素影响,其物流成本较高,给企业利润带来了负面影响。文章在分析了制造业中物流成本管理存在问题的基础上,提出了相关对策和建议:制定科学合理、针对性强的成本管理体系;加强物流信息系统建设;注重物流模式选择等,以降低制造企业的物流成本。希望本研究能促进制造业企通过有效的物流成本管理在竞争激烈的市场环境下脱颖而出。Logistics cost management,as an important part of modern enterprise logistics management,is not only an important means to reduce costs,but also the main means to optimize resource allocation,which plays a positive role in the development of manufacturing industry.At present,China's manufacturing enterprises are in the stage of transformation and upgrading,but the logistics cost of China's manufacturing industry is relatively high affected by many factors,which will bring negative impact on the profits of enterprises.Based on the analysis of the problems existing in logistics cost management in manufacturing industry,this paper puts forward relevant countermeasures and suggestions to formulate a scientific,reasonable and targeted cost management system,to strengthen the construction of logistics information system,and to pay attention to the choice of logistics mode to reduce the logistics cost of manufacturing enterprises.It is hoped that the research in this paper can promote manufacturing enterprises to stand out in the competitive market environment through effective logistics cost management.

关 键 词：制造企业 物流成本 成本管理 成本核算 

分 类 号：F252[经济管理—国民经济] F275.3