现代企业成本管理的方法是多形式的,降低成本的途径也是多方面的。在我国有关管理文献和企业成本管理实践中大多强调生产成本管理,而对企业物流成本管理的理论和实务却很少专论。本文就企业物流成本管理谈点粗浅的认识,以达 The methods of modern enterprise cost management are multi-modal, and the ways to reduce costs are also many. Most of the management literature and cost management practice in our country emphasize production cost management, but there are few monographs on the theory and practice of cost management of enterprise logistics. This article talks about the superficial understanding of logistics cost management in enterprises to reach