In distribution management, reasonable selection of distribution route is the key to successful logistic cost control.

在物流配送管理中，合理选择配送路线是有效控制物流成本的关键。

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How to optimize the layout of logistic centers in order to control its cost and increase additional value is a difficult question to answer for many companies.

如何有效地优化物流中心布局设计，以便在控制成本的同时提升产品的附加值，是众多企业面临的一个共同问题。

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This paper works on the application of Activity Based Costing used in motor-car industry and on the strategy of logistic cost control.

本文主要研究作业成本法在汽车制造企业的应用和物流成本控制的策略研究。

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