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物流成本管理是物流管理的重要内容,降低物流成本与提高物流服务水平构成企业物流管理最基本的课题。物流成本管理的意义在于,通过对物流成本的有效把握,利用物流要素之间的效益背反关系,科学、合理地组织物流活动,加强对物流活动过程中费用支出的有效控制,降低物流活动中的物化劳动和活劳动的消耗,从而达到降低物流总成本,提高企业和社会经济效益的目的。
Logistics cost management is an important part of logistics management. Reduce logistics costs and improve the level of logistics services constitute the most basic issue of enterprise logistics management. The significance of logistics cost management lies in that by effectively controlling the logistics cost and using the back-relationship of the benefits of the logistics elements, the logistics activities are organized scientifically and reasonably, the cost control in the logistics activities is strengthened, and the logistics activities Materialized labor and living labor consumption, so as to achieve the purpose of reducing the total cost of logistics and improving the economic benefits of enterprises and society.