销售物流成本

电力企业除降低建设成本和扩大销售以外，物流成本也是其第三大利润来源，是企业在降低生产成本后的另一降低成本的途径。

In addition to lower manufacturing costs and expand sales , logistics cost is the third largest source of profits , is another way to reduce costs for electric power enterprises .

成品油销售企业降低物流运行成本的对策研究

Study on Countermeasure to Reduce Logistics Operation Cost in Product Oil Sales Enterprises

主要是对生产制造阶段仍采用传统成本核算与管理方法，而对企业的产品研发设计阶段、销售物流阶段采用作业成本核算与管理方法。

The method of Traditional Cost Counting and Management was still used in producing stage and the method of Activity-Based Cost Counting and Management was used in designing stage , selling stage .

成品油销售企业重视物流系统的构建与优化，对于降低成品油的销售物流成本，规避经营风险，增大企业获利能力，提高市场竞争力具有重要的作用。

It is good for the oil sales enterprises to reduce the logistics cost , avoid business risk , increase the profitability of enterprises and improve the market competitiveness if they pay attention to the construction and optimization of the logistics systems .