一、物流成本管理的意义在经济全球化的今天,现代企业在面临挑剔的客户和激烈竞争的市场环境下,迫于价格压力,一方面都在想方设法提高销售数量和客户服务水平,另一方面在大力控制产品成本。发达国家在经历了对第一,二利润源泉的挖掘之后,开始探索在第三利润源泉——物流成本管理上的研究,建立运行现代物流成本管理体系后取得了显著效果。企业物流管理的目的就是要寻求降低物流总成本,和增强企业竞争优势。二、本企业物流生产成本的核算方式 First, the significance of logistics cost management In today’s economic globalization, modern enterprises in the face of discerning customers and fierce competition in the market environment, forced by price pressure, on the one hand, are trying to increase the number of sales and customer service levels, on the other hand In the strong control of product costs. After experiencing the excavations of the first and second profit sources, the developed countries began to explore the third profit source - the study of logistics cost management and achieved remarkable results after establishing and running the modern logistics cost management system. The purpose of enterprise logistics management is to seek to reduce the total cost of logistics, and enhance their competitive advantage. Second, the enterprise logistics cost accounting methods