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物流企业的单品生产成本分析
引用本文:邓连波,于桂芳,史峰.物流企业的单品生产成本分析[J].数学的实践与认识,2007,37(16):12-17.
作者姓名:邓连波  于桂芳  史峰
作者单位:中南大学,交通运输学院,湖南,长沙,410075
摘    要:生产成本是物流企业生产活动的基础.分析了物流企业生产的流程和其生产成本构成,给出了生产成本各组成部分的定量描述.并对物流成本的分摊方式进行了讨论,以给定物流企业为例,对单品成本进行了分析.对物流企业总成本和单品成本与物流量的关系进行了讨论,指出物流单品成本随相关物流量递减变化的关系.这种单品成本函数关系很好解释了物流配送的一个显著特点——规模集聚效应.

关 键 词:物流成本  单品物流成本  要素分析  集聚效应
修稿时间:2006年2月6日

Unit Cost Analysis of Logistics Enterprise
DENG Lian-bo,YU Gui-fang,SHI Feng.Unit Cost Analysis of Logistics Enterprise[J].Mathematics in Practice and Theory,2007,37(16):12-17.
Authors:DENG Lian-bo  YU Gui-fang  SHI Feng
Abstract:Cost of logistics enterprise is the base of logistics corporation operation.The processes of producing circulating logistics and their cost structure are analyzed.The meaning and modes of apportion are argued.As an instance,the unit logistics product cost of a given logistics system is analyzed.And the relation of total cost and unit cost of circulating logistics with logistics flow amount are discussed.the relation that unit logistics cost descends with the ascending of corelational logistics flow amount is indicated.The function relation about unit logistics cost has perfectly explained one salience of physical distribution—gathering effects.
Keywords:logistics cost  unit logistics cost  basic analysis  gathering effects
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