企业物流成本管理

ERP环境下企业物流成本管理研究

Study on Business Logistics Cost Management in the Environment of ERP

先进管理信息系统下的企业物流成本管理

Logistical Cost Management of Enterprise Under the Application of Advanced MIT

企业物流成本管理中作业成本法的应用研究

The Research of Activity-based Cost in Logistics Cost Management of Enterprises

第二章企业物流成本管理现状研究。

Chapter two enterprise logistics cost manages current situation .

企业物流成本管理的理论与方法研究

Study on Logistics Cost Management and Application of Enterprises

企业物流成本管理是一项系统工程，必须从战略的高度，从制造环节和财务管理环节制定相应策略，以达到优化制造企业物流成本管理的目的。

The management of enterprise logistical cost is a systematical engineering . We should make corresponding strategies on manufacturing and financial control links from the point of strategic view to optimize the management of enterprise logistical cost .

而我国目前企业的物流成本管理存在隐性物流成本和缺乏统一的统计口径等问题。

But our country at present the enterprise logistics cost management exists implicit logistics cost and the lack of unified statistical caliber problem .

希望能够对企业改善物流成本管理、提高企业竞争力提供一些帮助。

It is desired that this paper could provide some benefits to improve the logistics cost management and increase the corporate competitive advantages .

我国汽车生产企业的物流成本管理水平与发达国家的汽车企业相比差距很大，这样直接影响了我国汽车企业的赢利能力和竞争力。

The Logistics cost management level of auto enterprises in China lags far behind developed countries , which directly affects the profitability and compatibility of auto enterprises .

由于现代物流管理理论引入我国的时间较短，目前物流成本等问题的研究仍处于起步阶段，企业中物流成本管理缺乏科学的依据和指导。

Because the time of modern physical distribution management theroy introduces in our country is to be shorter and at present the research of coat question is still at the start stage , in the enterprise the physical distribution cost management is lack the scientific basis and the instruction .

最后，通过实施问卷调查和具体的案例研究，对我国企业在进行物流成本管理的活动中遇到的若干具体问题提出改进的建议。

Finally , through the application of paper inquiry and case study , coming up with some supposes to improve current logistics costs management .

卷烟物流成本管理系统是面向烟草商业企业物流部门的成本管理体系研究应用软件。

The Tobacco Logistics Cost Management System , TLCMS is application software for cost management system research which faces on the logistic department of tobacco business enterprises .

将企业中的物流成本管理理念运用于高校物资供应中，建立起物资供应中心物流成本核算体系；

This article adopted the concept of enterprise 's material flow cost management in the universities ' material supply and constructed the cost accounting system of the supply center .

随着社会经济及科学技术的发展，企业物流成本环境及管理手段也发生变化，对物流成本的管理提出了新的要求。

With the development of social economy and science technology , the environment of enterprise logistics cost and management methods have dramatically changed , which propose new requirements to the logistics cost management .

针对这种情况，我国企业必须积极加强物流成本管理，以提升企业竞争力。

Our enterprises must strengthen our compete ability through logistics costs management .

物流作为第三利润源已逐渐被企业界所重视，对企业物流成本进行有效地管理与控制也已成为现代企业提升核心竞争力的重要手段。

Gradually , enterprises attach great importance to logistics which is regarded as " the third profit source " .

在物流成本对企业的利润贡献越来越重要的今天，研究企业物流成本管理并建立有效的企业物流成本管理体系尤其重要。

It is much more important to analyze the control and appraise of logistics costs management and establish an excellent method for it nowadays .

本文本着努力降低企业物流成本这一目的，应用系统的观点，建立了一套企业物流成本的核算管理体系，包括组织体系、核算科目与指标体系以及企业物流成本的静态和动态控制模型。

A set of accounting management system for materials flow cost has been established based on the system theory and the present situation of enterprise . In this system the organization of materials flow , accounting subjects and cost indexes and static and dynamic control models are included .

制造企业物流成本至今难以核算，企业内部多数物流成本仍混在其他的费用中，不将此分离核算清楚，就不能看清物流成本全貌，也无法对企业物流成本进行有效管理。

The manufacturing logistics cost is difficult to measure , because the logistics cost that in the majority of manufacturing is fixed with other costs , if we do not make them clear it is difficult to discern the panorama of logistics cost and to manage enterprises ' logistics cost .