摘要
首先阐述了成本收益分析对第三方物流成本控制的意义,介绍了第三方物流成本的局部控制和综合控制并分析了它们之间的关系,在此基础上进一步建立了第三方物流的成本收益分析模型。最后,指出第三方物流的成本收益分析是进行第三方物流有效成本控制、进一步发展第三方物流的重要手段。
Considering the significame of cost-income analysis to third party logistics, firstly, and then, the partial control and the colligation control of third party logistics cost is introduced and analyzed, and then the cost income analysis model of third party logistics is established in the paper. Finally, it points out that cost income analysis of third party logistics is an important means of proceeding cost control of third party logistics and of further developing third party logistics.
出处
《商业研究》
北大核心
2003年第15期154-157,共4页
Commercial Research
