物流成本资源观

当前对物流成本的研究大多只是对在物流活动中所发生的显性成本,对隐性成本的认识还非常的模糊.本文提出将物流成本划分为显性成本和隐性成本,而隐性成本又可分为物流系统损耗和物流引致成本,并分析了显性成本与隐性的关系（杠杆效应）,最后提出将显性成本视为资源的新观点.

Resource View of Logistics Cost

Most of current researches on logistics costs pay much attention to the explicit costs in the process of logistics. But the cognition of the logistics implicit costs is not clear. In this paper, logistics costs can be divided into two parts, i.e., logistics explicit Costs and logistics implicit costs. Furthermore, logistics implicit Costs include logistics system conflict costs and logistics induced costs. Then the relationship between explicit costs and implicit costs is analyzed. At last, the paper provides a new angle to treat logistics explicit costs as a kind of resource.