论企业物流成本的控制.pdfVIP

论企业物流成本的控制 (初 稿) [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，是现代企业提升核心竞 争力的重要手段，是国民经济新的经济增长点。本文作者首先指出物流以及物流成本的基本 内涵，其次分析了企业物流成本控制的内容和我国企业在物流成本控制方面存在的问题，然 后作者分析了目前我国企业常用的物流成本控制方法，最后作者重点探讨了目前我国钢铁企 业在物流成本控制方面的一些做法。 [关键词]企业物流；物流成本；物流成本控制；钢铁企业 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 business community has taken seriously gradually, is the modern enterprise promotes the core competitiveness the important means that is the national economy new economic growth. This article author first pointed out that the physical distribution as well as the physical distribution costs basic connotation, next has analyzed the enterprise physical distribution cost control content and Our country Enterprise the question which exists in the physical distribution cost control aspect, then the author has analyzed the present Our country Enterprise commonly used physical distribution cost control method, finally the author has discussed the present our country Iron and steel enterprise with emphasis in physical distribution cost control aspect some procedures. Key words ：Logistics; logistics costs; logistics cost control; iron and steel enterprises 目录 引言1 一、物流成本及物流成本控制的涵义1 二、企业物流成本控制的内容2 三、我国企业物流成本控制的问题2 （一）企业物流成