物流成本管理模式的研究

由于现代物流管理理论引入我国的时间较短，目前物流成本等问题的研究还处于起步阶段，企业中物流成本的管理仍缺乏科学的依据和指导。研究物流成本的属性，提出准确核算物流成本的ABC核算方法和物流成本全面管理体系，可从本质上去把握物流成本的特点，满足现代管理的客观需要，为企业降低成本，提高效益，适应激烈竞争的市场环境提供有效途径。

The Study of Logistics Costs' Management Patterns

Because the theory of modern logistics management comes into our country recently and the study of logistics costs begins in a short time, enterprise lack of the effective methods of controlling composition and properties of logistics costs. To give the accurate methods of calculating and managing logistics costs, which can provide enterprises in the 21 century the powerful route of reduce costs, to increase efficiency and to adapt to the intensely competitive market.