【正文】
y of the Management of Lowcost Material FlowWang Hua,Deng Mingran,Lan Fei (Management College of Wuhan University of technology, Wuhan 430070, Hubei,China)Abstract:Reducing the logistics cost is an important research in modern logistics. On the basis of being perfectly classified, the paper describes the research on the structure of the international logistics cost in order to find out the rule of the costitem at home and abroad. Finally, it not only analyses the deficiency of the logistics cost at home, but also puts forward some measures of management innovation to lower the logistics cost in order to improve the profit of the enterprise. However proper government direction will also play a critical role in reducing the logistics cost. Key words: Logistics cost。 Management innovation。1 引言 經(jīng)濟(jì)全球化大大提高了企業(yè)的物流成本,據(jù)統(tǒng)計,中國國內(nèi)產(chǎn)品物流成本約占總成本的5%到6%,而國際性產(chǎn)品的物流成本則占總成本的10%到25%,這要隨公司所在國別、地區(qū)、物價水準(zhǔn)等因素而變動。中國在物流成本的確認(rèn)、分類和報告等方法上,其主要的缺陷在于采用的標(biāo)準(zhǔn)會計成本的方法,無法真實(shí)反映實(shí)際物流成本,所以并不能完全滿足物流成本國際比較的要求。日本注重物流成本測算,英國致力于構(gòu)筑綜合性物流體制,美國則以物流機(jī)械的現(xiàn)代化作為物流管理的切入點(diǎn)。 2 物流成本的國際比較 目前,物流的權(quán)威定義來源于美國物流管理協(xié)會。這里把物流