The logistics cost have taken up too much of the enterprises' total cost for the logistics iceberg phenomenon and trade-off phenomenon.
由于物流冰山现象和效益背反现象的存在，企业物流成本居高不下。
The benefits of logistics are mainly generated by the reduction to the effect of"logistics iceberg", namely the control and management to logistics costs.
企业物流的效益主要来自于削减“物流冰山”的效应，即加强物流成本的控制和管理。
But at present, by using the traditional cost accounting method, the logistics cost of enterprises of our country is just like an iceberg, very differently with the actual cost.
而目前，在传统的成本核算方法下，我国企业的物流成本就像一座冰山，与实际发生值相差甚远。
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