1、 6 華 東 交 通 大 學(xué) 學(xué) 報(bào) 2007 年 A Ne w Investigation on Manufacturing Enterprises Logistics Cost Calculation Method GUO En , XU Jian ( School of Economics and Management East China Jiaotong University ,Nanchang 330012 ,China Abstract :Except the cost of raw material ,logistics cost is the highest cost pay

2、ment item in manufacturing enterprises. With the increasingly intensive competition of similar products among enterprises and the continuous shrinking of raw ma2 terial price - cutting margin ,low logistics cost has become the main effective factor of obtaining competitive advantage in intensively c

3、ompetitive market . Therefore ,many urgent problems need to be solved by manufacturing enterprisesman2 agers ,such as ,how to choose proper methods for logistics cost calculation ,how to strengthen manufacturing enterprises logistics cost calculation ,and how to offer timely and correct logistics co

4、st information to decision - makers. This paper focuses on manufacturing enterprise s logistics cost calculation problems. Firstly ,it elaborates the realistic meaning of re2 searching manufacturing enterprises logistics cost calculation. Secondly ,it points out the difficulties in manufacturing en2

5、 terprise s logistics cost calculation ,and briefly analyzes the causes of these difficulties. Thirdly ,it puts forward solutions for manufacturing enterpriseslogistics cost calculation. Key words :manufacturing enterprise ;logistics cost ;logistics cost calculation. 簡訊一 : 華東交通大學(xué)代表隊(duì)獲 “聯(lián)想杯” 大學(xué)生程序設(shè)計(jì)銀獎(jiǎng) 2007 年 5 月 27 日 ,ACM/ ICPC2007 省際聯(lián)賽 ( 南 京 暨 “聯(lián)想杯” 大學(xué)生程序設(shè)計(jì)競賽在南京航空航 天大學(xué)舉行 ,自來江蘇 、 浙江 、 江西山東 、 安徽 、 廣東 、 北京 、 上海 、 天津等 9 個(gè)省市 、 44 所高校的 99 支參賽 隊(duì)伍共 400 余名參賽選手參加了本次競賽的角逐 . 我校由周尚超教練帶隊(duì) , 由袁超 ( 信息學(xué)院 、 王輝 ( 信息學(xué)院 、 包五平 ( 基礎(chǔ)學(xué)院 為隊(duì)員的 ACM 代表 隊(duì)獲得第十四名并奪得了