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在对物流客户服务成本特点与形成原理分析的基础上,以目标管理思想为指导构建了基于作业目标的物流客户服务成本的测算模型,并探讨了如何应用这一模型的测算结果分析和控制物流客户服务中存在的隐性成本。通过案例分析证明了该方法能帮助企业分析与控制物流客户服务成本,达到提高物流客户服务的管理水平、提升企业竞争力的目的。
Based on the analysis of the characteristics and forming principles of logistics customer service cost, this paper constructs the calculation model of logistics customer service cost based on the goal of operation management under the guidance of the target management thought, and discusses how to apply this model to the calculation result analysis and control logistics Implicit costs in customer service. The case study proves that this method can help enterprises to analyze and control logistics customer service costs, and achieve the goal of improving the management level of logistics customer service and enhancing the competitiveness of enterprises.