在企业经营活动中,物流渗透到各项经营活动之中。物流成本就是用货币评价物流活动的实际情况。无论是企业物流还是物流企业,如何对自身物流资源进行优化配置,如何实施管理和决策,期望用最低成本带来最大的效益,都是它们所面临的最重要问题之一。物流被看作是制造企业降低成本、提高效益的最后环节。 In business activities, logistics infiltrates into various business activities. Logistics cost is the actual situation of using monetary evaluation of logistics activities. Whether it is corporate logistics or logistics enterprises, how to optimize the allocation of its own logistics resources, how to implement management and decision-making, and expect to bring the maximum benefit with the lowest cost are all the most important problems they face. Logistics is seen as the last step in manufacturing companies to reduce costs and improve efficiency.