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从战略成本动因的视角进行分析,才能从源头上帮助企业进行物流成本管理和控制的决策,为此本文借鉴参考成本动因理论研究了企业物流成本组成结构并对其各组成部分的相互关系和相互作用进行了分析。本文认为企业物流成本的战略成本动因包括外部成本动因和内部成本动因,内部成本动因包括投资性成本动因和经营性成本动因两个大类,并且内部成本动因要受到外部成本动因的规定和限制,并且无论是内部成本动因还是外部成本动因其各自组成部分之间也存在着相互交错的关系和作用,因此企业在进行物流成本管理控制决策时必须要对物流成本战略动因的组成结构和相互关系进行具体分析。
From the perspective of strategic cost drivers, we can help enterprises make decisions on logistics cost management and control from the source. Therefore, this paper studies the cost structure of logistics costs in reference to the theory of cost drivers and analyzes the interrelationships and mutual relations between the various components of logistics costs. The role of the analysis. This paper argues that the strategic cost drivers of enterprise logistics costs include external cost drivers and internal cost drivers. The internal cost drivers include two types of investment cost drivers and operating cost drivers, and the internal cost drivers are subject to the rules and limits of external cost drivers, And both the internal cost driver and the external cost driver also have the interdependence and interaction between their respective components. Therefore, the enterprise must make the compositional structure and interrelationship of logistics cost strategic motivation in the decision-making of logistics cost management Specific analysis.