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现代物流成本管理是一个公司发展战略的重要组成部分,是“第三利润源和成本源”。虽然企业认识到物流成本管理的重要性,但是在实际操作的过程中违背了“效益背反”规律,最终只会导致企业采取的物流管理手段收效甚微。过分强调某一个环节的成本最低化对物流管理的总成本没有实质性的作用,企业应该强化物流各环节,各部门之间的合作交流,提升物流成本管理的效率,最大程度上降低物流管理的总成本。本文主要对钢铁企业加强物流成本管理进行了分析研究。
Modern logistics cost management is an important part of a company’s development strategy and is “the third source of profit and cost”. Although the enterprises recognize the importance of logistics cost management, they violate the law of “profit back” in the actual operation, which will eventually result in little effect of the logistics management measures taken by the enterprises. Overemphasis on the cost of a particular link minimizing the total cost of logistics management does not have a substantive role, companies should strengthen all aspects of logistics, cooperation and exchange between various departments to enhance the efficiency of logistics cost management, to the greatest extent possible to reduce the logistics management total cost. This article mainly analyzes the steel enterprises to strengthen logistics cost management.