一、物流成本管理的内涵所谓物流成本管理,是指通过成本去管理物流,即管理的对象是物流而不是成本,物流成本管理可以说是以成本为手段的物流管理方法。成本之所以可作为物流管理的手段,一是成本能真实地反映物流的实态;二是成本可以成为评价所有物流活动的共同标尺。就第一点而 First, the connotation of logistics cost management The so-called logistics cost management, refers to the management of logistics through cost, that is, the management of logistics rather than cost, logistics cost management can be said to cost as a means of logistics management methods. The reason why the cost can be used as a means of logistics management, first, the cost can truly reflect the real state of logistics; Second, the cost can be a common benchmark for evaluating all logistics activities. On the first point