According to the development condition of our country's logistics industry, the production enterprises and the sale enterprises which have the traditional logistics function will face a series of problem, such as how should enterprise logistics cost check and whether to run the physical distribution outside or to do it inside the enterprise 隨著我國(guó)經(jīng)濟(jì)的高速發(fā)展,越來越要求物流體系迅速現(xiàn)代化以與之相適應(yīng)。根據(jù)我國(guó)物流業(yè)發(fā)展?fàn)顩r,對(duì)于自身帶有傳統(tǒng)物流功能的生產(chǎn)企業(yè)、銷售企業(yè)將面臨一系列的問題,諸如企業(yè)物流成本應(yīng)該如何核算?企業(yè)物流完全外包還是自身改造