目前大量的有关物流和物流成本的研究文章都是从宏观上、从物流的使用者角度出发的。
At present majority of papers on logistics and cost on logistics are constructed from macroscopic view and the Angle of logistics users.
本文试图从统计核算角度提出一些宏观统计指标，以衡量现代物流产业的成本效益，并构建了物流评价指标体系。
This paper tries to put forward some macro statistic indexes from statistic accounting perspective to measure the cost benefit of modern logistic industry and constructs logistic evaluation system.
分别介绍了物流成本和物流成本管理的概念，物流成本的构成和分类，物流成本管理的微观和宏观作用。
It explains the concept of logistics cost and logistics cost management, the composing and class of the logistics cost, the microcosmic and macroscopical significance of logistics cost management.
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