摘要
《物流成本管理》是物流管理专业的一门核心专业课程。文章通过对企业物流成本管理的性质及现代成本管理特征的分析,指出物流成本管理是一个兼具物流管理特征的成本管理体系。
Logistics cost management course is a core course of logistics management .Based on discussing the Character of internal logistics cost and modern cost management, suggested that Logistics cost management is a system of the cost management which has the feature of the logistics management.
出处
《物流工程与管理》
2009年第3期143-145,共3页
Logistics Engineering and Management
关键词
企业物流
物流成本
成本管理
Internal logistics
logistics cost
cost management
