【摘要】 物流成本节约能够给企业、给整个社会带来巨大效益已成为经济管理中的一种共识,但由于物流成本的特殊性,如何正确地对物流成本进行计量与核算仍是一个需要解决的问题。本文从发生物流活动的主体与物流服务的供需方,提出了不同视角下的物流成本概念;并以此为基础阐述了微观物流成本与宏观物流成本的计量问题,同时探讨了一般工商企业与物流企业的物流成本核算方法问题。更多还原

【Abstract】 In economic management,the consensus has been reached that saving of logistics costs will tremendously benefit the enterprise,and even the society as a whole.While the particularity of logistics costs leads to the fact that how to measure and calculate the logistics costs correctly still remains an unsolved problem.From the aspects of the entity of logistics activities and sides of supply and demand,different perspectives of logistics cost concept are proposed in this paper.Furthermore,on this basis,the measurement of macro-and micro-logistics costs are expounded,and at the same time the accounting methods of logistics cost calculation for the general businesses and logistics enterprises are put forward.更多还原