摘要
物流成本控制是物流管理中一个很重要的组成部分,"第三利润源"也主要是通过降低物流成本来实现的。对物流成本的控制已成为提高物流经济效益的重要手段。文中构建了基于成本战略的物流企业成本控制模型,旨在使物流成本控制服务于物流企业成本战略。
The logistics cost control is a very important component in logistics management,and ＂the third profit source＂ is also mainly achieved by reducing logistics cost.So the logistics cost control has become an important means to improve the logistics economic benefit.This paper builds the cost control model for the logistics enterprises business based on the cost strategy,and provides a new perspective and ideas to implement the logistics cost control.
出处
《交通科技》
2010年第4期122-124,共3页
Transportation Science & Technology
关键词
物流企业
成本战略
成本控制
logistics enterprises
cost strategy
cost control
