【摘要】 本文认为,对顾客真正需求的忽略,隐性成本统计数据的缺乏,专业管理技巧的缺少,对物流系统整体性认识的欠缺,是阻碍商贸企业物流绩效提升的因素。商贸企业应采用程序分析工具、定点超越工具、以活动为基准的成本计算工具以及定位、整合、灵活性与测度等策略,克服物流活动障碍,不断提升物流绩效。更多还原

【Abstract】 In this paper the author gives his idea that factors such as the neglect of customers,real needs,the deficiency of statistical date of shadow costs,the lack of professional management skills,and the incomplete understanding of the whole-ness of the logistic system composed to be the obstacle to the upgrade of the logistic performance.Therefore,merchandising en-terprises should resort to program analyzing tools,cost finding tools that take the activities as the standard,and such tactics as locating,integrating,faxable,and measuring,to overcome the obstacle and upgrade the logistic performance continually.更多还原