Therefore, to explore an effective logistics cost accounting method and strengthen enterprise logistics cost accounting and control has become an important issue of the modern enterprise management.

因此，探索一套有效的物流持有成本核算方法，加强企业物流持有成本的核算和控制，己成为现代企业经营管理中的一个重要课题。

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At present, Activity Based Costing is the most promising method of confirm and control logistics cost.

作业成本法是目前被认为确定和控制物流成本最有前途的方法。

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Supply chain management is a compositive managing ideology and method. It carried out such performances: the logistics plan in supply chain from manufacturer to final customer and relative control.

供应链管理是一种集成的管理思想和方法，它执行供应链中从供应商到最终用户的物流计划和控制等职能。

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