论企业物流成本的控制(已修改)说课.doc

论企业物流成本的控制 [摘要] 当前我国企业特别是制造企业由于生产批量大，劳动力成本低，同时又有较强的柔性生产能力，在国际上具有一定竞争力，而物流成本却大大高于发达国家，在综合成本中起的是抵消作用。物流作为“第三利润的源泉”已逐渐企业界所重视，，Abstract：The current Chinese enterprises particularly manufacturing enterprises due to the large production batch, the labor force cost is low, simultaneously also has the strong flexibility productivity, internationally has certain competitive power, but the physical distribution cost actually greatly is higher than the developed country, what in synthesis cost counter-balances the function. The physical distribution achievement “the third profits fountainhead” the busin