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研究企业物流管理的目的是为了寻求降低物流总成本和增强企业竞争优势的有效途径。而现行物流成本管理的现实要求和现行会计制度之间存在技术性冲突。本文作者通过研究物流成本总量的测算、采用标杆管理的理念测算行业物流成本水平,同时研究第三方物流服务市场规模的测算,认为物流成本研究的重点应该放在对物流成本关系的研究上。在文章最后作者对我国企业物流未来研究方向提出了自己的若干建议。
The purpose of studying the enterprise logistics management is to find an effective way to reduce the total cost of logistics and enhance the competitive advantage of the enterprise. However, there is a technical conflict between the actual requirements of the current logistics cost management and the current accounting system. By studying the calculation of the total cost of logistics and using the concept of benchmarking, the author measures the level of logistics costs in the industry. At the same time, it studies the measurement of the market size of the third party logistics service. The author thinks that the research of logistics cost should focus on the study of the relationship between logistics costs. At the end of the article, the author put forward his own suggestions on the future research direction of Chinese enterprise logistics.