物流成本分析是在成本核算及其他有关资料的基础上，运用一定的方法，揭示物流成本水平的变动,进一步查明影响物流成本变动的各种因素。通过物流成本分析,可以提出积极的建议,采取有效的措施，合理地控制物流成本。 物流成本分析的主要目的是在实现既定的顾客服务水平的条件下降低企业的物流成本，提高企业的竞争能力。
综合论述了国内外物流成本的研究现状以及我国物流成本分析和控制存在的问题。
Research status on logistics cost at home and abroad was summarized, the existing problems in logistics cost analysis and control of China was discussed.
准时制(JIT)、业务流程重组(BPR)、基于活动的成本分析(abc)将为医院物流合理化提供有力工具。
Such tools as JIT, Business Process Reengineering (BPR), Activity-Based Costing (ABC), would greatly facilitate the rationalization of hospital logistics.
本文提出的是一种基于成本分析的仓储类型决策方法，其决策依据就是物流系统的仓储成本。
This paper puts forward a storage type decision-making technique based on cost analysis, and its decision basis is storage cost of logistics system.
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