生产企业物流成本核算方法新探

1、 6 华 东 交 通 大 学 学 报 2007 年 A Ne w Investigation on Manufacturing Enterprises Logistics Cost Calculation Method GUO En , XU Jian ( School of Economics and Management East China Jiaotong University ,Nanchang 330012 ,China Abstract :Except the cost of raw material ,logistics cost is the highest cost pay

2、ment item in manufacturing enterprises. With the increasingly intensive competition of similar products among enterprises and the continuous shrinking of raw ma2 terial price - cutting margin ,low logistics cost has become the main effective factor of obtaining competitive advantage in intensively c

3、ompetitive market . Therefore ,many urgent problems need to be solved by manufacturing enterprisesman2 agers ,such as ,how to choose proper methods for logistics cost calculation ,how to strengthen manufacturing enterprises logistics cost calculation ,and how to offer timely and correct logistics co

4、st information to decision - makers. This paper focuses on manufacturing enterprise s logistics cost calculation problems. Firstly ,it elaborates the realistic meaning of re2 searching manufacturing enterprises logistics cost calculation. Secondly ,it points out the difficulties in manufacturing en2

5、 terprise s logistics cost calculation ,and briefly analyzes the causes of these difficulties. Thirdly ,it puts forward solutions for manufacturing enterpriseslogistics cost calculation. Key words :manufacturing enterprise ;logistics cost ;logistics cost calculation. 简讯一 : 华东交通大学代表队获 “联想杯” 大学生程序设计银奖 2007 年 5 月 27 日 ,ACM/ ICPC2007 省际联赛 ( 南 京 暨 “联想杯” 大学生程序设计竞赛在南京航空航 天大学举行 ,自来江苏 、 浙江 、 江西山东 、 安徽 、 广东 、 北京 、 上海 、 天津等 9 个省市 、 44 所高校的 99 支参赛 队伍共 400 余名参赛选手参加了本次竞赛的角逐 . 我校由周尚超教练带队 , 由袁超 ( 信息学院 、 王辉 ( 信息学院 、 包五平 ( 基础学院 为队员的 ACM 代表 队获得第十四名并夺得了