浅析企业物流成本管理的理论与方法

发布时间：2018-10-17 17:40

【摘要】：经济全球化背景下,市场竞争更加激烈,经济效益是企业物流的中心和重心,没有效益就没有发展。企业物流物流成本是企业物流为实现企业物流经营目标而发生的价值牺牲,降低企业物流物流成本控制风险能够挽救更多的公司利益,但是我国有很多企业物流的成本管理不够科学,依然遵循着传统的成本管理理论与方法,这已不能适应经济全球化下的市场竞争。本文以企业物流物流成本管理为指引,首先对成本管理的定义、目标及意义进行阐述,探讨目前企业物流物流成本管理的方法,指出了完善企业物流物流成本管理的方法,主要有:树立现代企业物流物流成本管理理念、合理控制企业物流物流成本管理、根据需求合理控制企业物流生产、制定合理的人力资源招聘计划。希望通过公司成本管理的改善能够使公司实现可持续发展。
[Abstract]:Under the background of economic globalization, the market competition is more intense, the economic benefit is the center and center of the enterprise logistics, without benefit, there is no development. The enterprise logistics cost is the value sacrifice which the enterprise logistics takes place to realize the enterprise logistics management goal, reduces the enterprise logistics cost control risk can save more company benefit. However, there are many enterprises in our country whose logistics cost management is not scientific enough, and still follows the traditional cost management theory and method, which can not adapt to the market competition under the economic globalization. Under the guidance of enterprise logistics cost management, this paper first expounds the definition, goal and significance of cost management, probes into the current methods of enterprise logistics cost management, and points out the methods of perfecting enterprise logistics cost management. The main contents are as follows: set up modern enterprise logistics cost management idea, control enterprise logistics cost management reasonably, control enterprise logistics production reasonably according to demand, make reasonable human resource recruitment plan. We hope that through the improvement of cost management, the company can achieve sustainable development.
【作者单位】：成都理工大学;
【分类号】：F259.23;F253.7

【参考文献】