《物流成本管理》课程教学大纲 一、课程基本信息 课程代码：16089402 课程名称：物流成本管理 英文名称：Logistics cost management 课程类别：专业课 学 时：32 学 分：2 适用对象：物流管理本科专业 考核方式：考试 先修课程：物流学、成本会计、管理会计 二、课程简介 物流成本管理是物流管理中的一个重要分支。在宏观上，它对国家经济、区域经 济和城市经济的发展有着重要作用在微观上，同样显示了它对企业的发展的重要意 义。本课程是为物流管理专业本科学生开设的必修专业课程，与采购管理、仓储管理 配送管理等其他专业必修课程密切相关，因为成本是管理决策中关注的重要问题之 ·。本课程研究各种物流活动的成本结构和特性，以及控制物流总成本的方法，重点 阐述了物流成本的分类与构成、企业物流成本的核算方法与应用、企业物流作业成本 制度及其应用、企业物流成本分折、物流声任会计与物流成本预算管理、企业物流成 本绩效评价、企业物流成本的日常控制等内容。 Logistics cost management is an important branch of logistics management.It has an important effect on nation economy.area economy and city economy.It also shows the important significance to the development of enterprises.Logistics cost management is a specialized required course for the undergraduates majored in logistics management and it has close relationship with other specialized required courses such as stock management. delivery management,warehousing and storing management because cost is an important problem during management decision-making.Logistics cost management as a course includes the theories and methods of logistics cost management,specializing numeration of logistics cost,cost of customer service,transportation cost,storage cost,inventory cost. control of logistics cost,forecast and analysis of logistics cost,activity based management of logistics and so on 1 《物流成本管理》课程教学大纲 一、课程基本信息 课程代码：16089402 课程名称：物流成本管理 英文名称：Logistics cost management 课程类别：专业课 学 时：32 学 分：2 适用对象：物流管理本科专业 考核方式：考试 先修课程：物流学、成本会计、管理会计 二、课程简介 物流成本管理是物流管理中的一个重要分支。在宏观上，它对国家经济、区域经 济和城市经济的发展有着重要作用；在微观上，同样显示了它对企业的发展的重要意 义。本课程是为物流管理专业本科学生开设的必修专业课程，与采购管理、仓储管理、 配送管理等其他专业必修课程密切相关，因为成本是管理决策中关注的重要问题之 一。本课程研究各种物流活动的成本结构和特性，以及控制物流总成本的方法，重点 阐述了物流成本的分类与构成、企业物流成本的核算方法与应用、企业物流作业成本 制度及其应用、企业物流成本分析、物流责任会计与物流成本预算管理、企业物流成 本绩效评价、企业物流成本的日常控制等内容。 Logistics cost management is an important branch of logistics management. It has an important effect on nation economy, area economy and city economy. It also shows the important significance to the development of enterprises. Logistics cost management is a specialized required course for the undergraduates majored in logistics management and it has close relationship with other specialized required courses such as stock management, delivery management, warehousing and storing management because cost is an important problem during management decision-making. Logistics cost management as a course includes the theories and methods of logistics cost management, specializing numeration of logistics cost, cost of customer service, transportation cost, storage cost, inventory cost, control of logistics cost, forecast and analysis of logistics cost, activity based management of logistics and so on