随着经济全球化在当今社会背景中不断加深,物流已成为经济生活中必不可少的主要环节。“物流是经济的黑暗大陆”、“物流成本冰山说”等观点,都充分的说明了企业物流潜在可挖掘的巨大空间。当今,行业内生产模式、产量质量都愈加趋同。如能实现物流成本的降低,则无疑是企业竞争中的一张“王牌”。没有清晰准确的核算,就没有管理的依据。因此,想管理物流成本必须明确掌握物流成本的大小,企业物流成本的现状。 With economic globalization deepening in today’s social context, logistics has become an indispensable major link in economic life. “Logistics is the dark continent of the economy ”, “logistics cost iceberg ” and other points of view, fully illustrates the huge potential of corporate logistics can be tapped. Today, the industry production patterns, yield and quality are more convergence. If we can reduce the logistics costs, it is undoubtedly a “trump card” in the competition of enterprises. Without clear and accurate accounting, there is no basis for management. Therefore, want to manage the cost of logistics must have a clear grasp of the size of logistics costs, the status quo of logistics costs.