摘要
流动资金占用成本在物流成本中的比重不断增大,构成了企业隐性物流成本的主要部分。本文基于国家标准《企业物流成本构成与计算》(GB/T20523—006)及隐性物流成本构成的把握,给出了企业隐性物流成本的具体算法,为现阶段我国企业准确计算物流成本提供了可行方案。
With the proportion rising in total logistics cost, fiquidity occupation cost is becoming a main part of impficit lo- gistics cost. Based on national standards. Composition and calculation of logistics cost, （ GB/T 20523--2006） and the grasp of the meaning of implicit logistics cost, the article discusses specific method to calculate implicit logistics cost, which provides a feasible plan on calculating enterprise logistic cost accurately in our country at the present stage.
出处
《中国市场》
2009年第23期106-107,共2页
China Market
基金
山东省软科学研究计划项目(2008RKA111)
