其次,物流成本的控制不仅要依赖物流成本的预测、决策这一事前控制,还要依赖于运用作业成本系统进行物流成本的事中和事后控制;
Secondly reducing logistics cost relies on not only forecasting and decision-making , which is called " the beforehand control " but also the system of Activity-based Costing , which is called " the processing and afterwards control " .