现代物流已经被广泛认为是企业降低物质消耗、提高劳动生产率以外的“第三个利润源泉”,也是企业降低生产经营成本、提高产品竞争力的重要环节,而且日益成为现代企业获取竞争优势的重要战略。当今,企业通过在生产过程中降低成本获得竞争优势的空间已经非常有限了,因此,许多生产企业在搞好技术开发和进行产品全面质量管理的同时,把寻求成本优 Modern logistics has been widely regarded as the “third source of profit” for enterprises to reduce material consumption and increase labor productivity. It is also an important link for enterprises to lower their production and operation costs and enhance their product competitiveness, and is increasingly becoming an important factor for modern enterprises to gain competitive advantage strategy. Nowadays, the space for enterprises to gain competitive advantage through cost reduction in the production process has been very limited. Therefore, many manufacturing enterprises, while doing well in technology development and total product quality management,