摘要
价值链管理是现代成本管理的发展趋势。针对当前我国物流成本管理中存在的问题,指出基于价值链管理理论加强成本管理的重要意义,并对企业物流价值链进行详细分析,为物流成本控制的理论研究提供参考。
The value chain management is the development trend of the modem cost manage. According to the existent problem in our country logistics cost management, this paper points out the important meaning to strengthen cost management based on the value chain management theory, and analysis the enterprise logistics value chain, provides reference value for the theories research of the logistics cost control.
出处
《中国市场》
北大核心
2007年第41期62-63,共2页
China Market
关键词
物流
价值链
成本控制
logistics
value chain
cost control
