物流企业成本控制问题与对策

摘要

Based on the logistics functional elements of logistics enterprise cost structure are introduced ,from the aspects of cost accounting and cost control system,the industry the concept,the whole process of cost control cost control effect analysis of the current main problems troubling the logistics cost and the causes,and from the"law"enacted,the establishment of the internal logistics operation of the market mechanism,improve the logistics enterprise cost budget and control system etc.to put forward to solve the logistics enterprise cost control problems countermeasures.%依据物流功能要素对物流企业成本构成进行了介绍，从行业成本核算与成本控制制度、全过程成本控制理念、成本控制效果等方面分析了目前困扰我国物流企业成本控制的主要问题及其成因，并从《物流法》制定、建立内部市场运作机制、完善物流企业成本预算与控制体系等方面提出了解决物流企业成本控制问题的相应对策。