随着现代物流的迅速发展,物流管理日益渗透到企业各项管理之中。物流成本管理是生产企业物流管理的核心部分。企业通过对物流成本的有效把握,利用物流要素之间的关系,科学、合理地组织物流活动,加强对物流活动过程中费用支出的有效控制,降低物流活动中的物化劳动和活劳动的消耗,从而 With the rapid development of modern logistics, logistics management increasingly penetrates the management of enterprises. Logistics cost management is the core part of production logistics management. By effectively controlling the cost of logistics and making use of the relationship among the elements of logistics, the enterprise organizes logistics activities scientifically and reasonably, strengthens the effective control over expenses and expenses in the process of logistics activities and reduces the consumption of materialized labor and living labor in the logistics activities.