摘 要效益是企业追求的目标，而物流业的效率是产生效益的直接源泉。对效益的不断追物流活动的动力源泉与直接目的，也是物流成本控制的根本所在，讨论物流的专家学者直接指出：“物流效率就是效益”,可见，效率是物流业的生命所在，没有高速流转的物资就没有巨大的物资流量，也不可能产生显著的经济效益。物流成本的高低直接影响企业物流经济收益，合理控制物流成本是企业物流管理中最重要的一部分。物流成本与物流效率是一种“效益背反”的关系，考虑到物流成本对物流效率的影响，物流成本不是越低越好，而是使企业利润达到最大化才是最合理的，只有这样才能保证物流效率的提高，使企业经济效益得到增长。如何使物流成本与物流效率达到相对平衡的状态是论文论述的重点。关键词：物流成本，物流效率，经济效益，成本控制AbstractBenefit is the goal pursued by enterprises, while the logistics efficiency is the efficiency of direct source. On the benefit of the constant pursuit of logistics activities of the power source and the direct purpose of logistics cost control, but also the fundamental research, logistics experts point out:" the logistics efficiency is the effectiveness of" visible, efficiency is the logistics industry 's life, without the high speed transfer material without huge flow of materials, it is impossible to produce remarkable economic benefits.Logistics cost will directly affect the enterprise logistics profit, affect business economic benefits, reasonable control of logistics cost is the enterprise logistics management of the most important and most difficult part. One side the improvement of economic efficiency of enterprises mainly rely on the improvement of logistics efficiency as a source of power, on the other hand, to reduce the logistics cost is the enterprise raises a way of economic benefits. The logistics cost and logistics efficiency is a" trade-off" relationship, taking into account the logistics cost of logistics efficiency,...
