进行作业成本管理不仅是企业领导的事,而且是整个企业全体员工的事。案例中的公司如果使用物流作业成本管理,还应注意一些问题。如交替损益现象,是物流成本的一个特点。这样就会出现某个作业成本提高,而另一个作业成本降低的现象,如提高包装成本,就可能降低运输过程中的货物损耗成本。因此在构建作业流的时候,强调的是系统的成本最低,而不是某个作业的成本最低。 Operating cost management is not only business leaders, but also the entire enterprise staff thing. Companies in the case of logistics operations using cost management, but also pay attention to some problems. Such as the phenomenon of alternating gains and losses, a feature of logistics costs. This will result in an increase in operating costs, while another operating cost reduction phenomenon, such as increasing the cost of packaging, it may reduce the cost of transporting goods in the loss. Therefore, when building a job flow, it is emphasized that the cost of the system is the lowest, not the lowest cost of a job.