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企业物流成本控制模式研究
引用本文:范志国 等. 企业物流成本控制模式研究[J]. 价值工程, 2014, 0(23): 31-33
作者姓名:范志国 等
作者单位:天津理工大学管理学院,天津300384
摘    要:本文系统回顾了关于企业物流成本控制的文献并对其进行整理,针对物流成本的控制模式进行了归纳总结。归纳出其中三种重要的控制模式:基于会计核算方法的物流成本控制,基于供应链管理的物流成本控制以及从战略角度进行的物流成本控制。基于此,本文对现有研究的特点和局限性进行了分析、总结,并展望其未来可能的研究趋向,以期为国内相关研究提供参考。

关 键 词:物流成本  控制模式  控制方法

On Cost Control Models of Enterprise Logistics
FAN Zhi-guo,DU Ping. On Cost Control Models of Enterprise Logistics[J]. Value Engineering, 2014, 0(23): 31-33
Authors:FAN Zhi-guo  DU Ping
Affiliation:(School of Management, Tianjin University of Technology, Tianjin 300384, China)
Abstract:Through the review of domestic enterprise logistics cost control, several important control models are identified, including based on the accounting methods of the logistics cost control, based on the supply chain management of logistics cost control, as well as from a strategic point of control and several others. Based on analyzing the characteristics and limitations of the existed research in the field,the future research direction is discussed.
Keywords:enterprise logistics cost  control models  control methods
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