从宏观经济的角度出发,现代物流已被学术界和业界公认为是经济的新增长点。从微观管理的角度出发,物流成本已经成为企业应对市场竞争和维护客户关系的重要战略决策资源。然而,现代物流管理的理念虽已引入我国20多年,但我们对物流管理成本基本上仍处于“雾里看花”的水平,更谈不 From a macroeconomic point of view, modern logistics has been recognized by academia and industry as a new economic growth point. From the perspective of micro-management, logistics costs have become an important strategic decision-making resource for enterprises to cope with market competition and maintain customer relationships. However, although the concept of modern logistics management has been introduced into our country for over 20 years, the cost of logistics management is still basically at the level of “foggy flowers”, let alone not