摘要
物流在制造企业生产过程中发挥着重要的作用,文中介绍了物流成本管理的国内外研究现状,分析指出了目前西北关中地区企业物流成本管理研究存在的问题和不足,并提出了设立物流中心,建立成本核算和预算体系,加强物流活动的控制,合理安排生产和成本管理等改进措施。
Logistics in a manufacturing enterprise production process play an important role,this paper introduces the logistics cost management,analyzes the research situation that is guanzhong region in northwest logistics cost management research problems and the insufficiency,and puts forward the establishment logistics center,establish cost accounting and budget system,strengthen logistics activity control,reasonable arrangement of production and cost management measures for improvement.
出处
《物流工程与管理》
2011年第1期41-42,共2页
Logistics Engineering and Management
关键词
物流
物流成本
关中地区
logistics
logistics coats
guanzhong area
