物流环节是当前企业利润流失的一个“黑洞”,物流管理被誉为企业的“第三利润源泉”。企业要在激烈的市场竞争中立于不败之地,除了运用传统成本管理方法控制内部成本,还应从战略的高度积极实施物流成本管理。战略物流成本管理是企业在复杂多变的外部环境中,为获得和保持长期竞 Logistics links is the current loss of profits of a “black hole”, logistics management known as the “third source of profit.” Enterprises in the fierce competition in the market remain invincible, in addition to the use of traditional cost management methods to control internal costs, but also from the strategic height of the active implementation of logistics cost management. Strategic logistics cost management is the business in a complex and volatile external environment, in order to obtain and maintain long-term competitive