一、关于“第四利润源”的解释利润源,就是利润产生的源泉。从企业的角度看,每个企业的最终目标都是创造利润;从社会的角度看,社会的进步是建立在社会财富不断增加的基础上。因此,对利润中心,即利润源的研究是企业经营管理研究的核心。人类历史上曾经有过两个大量提供利润的领域。第一是资源领域,第二是人力领域。目前,人们正在挖掘以物流为中心的“第三利润源”,即通过改造物质资料从供给者到需求者的物理性运动,降低成本,创造时间价值和场所价值,有时也创造一部分加工价值。分析发现,这三个利润源有一个共同点:它们都是从企业流程中客体的角度来研究利润源,都是研究产生于企业流程客体的利润。第 I. Explanation of “fourth profit source” The source of profit is the source of profit. From a business perspective, the ultimate goal of each company is to create profits; from a social perspective, social progress is based on the ever-increasing social wealth. Therefore, the study of the profit center, that is, the profit source is the core of the research on the enterprise management. There have been two areas of human history that have provided substantial profits. The first is the field of resources, and the second is the field of human resources. At present, people are digging into the “third profit source” centered on logistics, that is, by changing the physical movement of material information from suppliers to demanders, lowering costs, creating time value and place value, and sometimes creating a part of processing value. The analysis found that these three sources of profit have one thing in common: they all study the source of profits from the perspective of the object of the business process, and they are all researching the profits generated by the object of the enterprise process. The first