制造企业物流成本财务预算体系的设计

摘要

系统总结了设计制造企业物流成本财务预算体系的步骤,提出物流成本财务预算体系设计中应关注解决的问题.%The paper introduces systematically the procedures for designing manufacturing enterprise logistics cost budget system and points out the issues worth attention in the process.