只有更好的深化了物流管理，最大程度上降低了企业的成本控制，才能加强企业在市场上的竞争力。

Only better to deepen the logistics management, the greatest degree reduces the enterprise cost control, to strengthen the competitiveness of the enterprise in the market.

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物流成本；管理；作业成本法。

Logistics cost; Management; Activity-based costing.

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供应链管理(SCM)是一类为各方在全部物流系统和其余经济系统利用完成本润最大化的系统。

Supply Chain Management (SCM) is a system applied to maximize profits for all parties in the whole logistic system and other economic systems.

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