摘要 对物流管理的初步认识
物流管理是为了以最低的物流成本达到用户所满意的服务水平，对物流活动进行的计划、组织、协调与控制。
本文先对我国物流成本的现状进行阐述，再以会计的眼光与角度对物流管理的各个环节（成本核算—物流预算—物流控制—绩效管理）进行分析。

Knowing logistics management tentatively to logistics management of summary is for reaching user's satisfactory service level with the minimum logistics cost, to the plan that logistics activity is carried on, organize, coordinate and control. This text explains the current situation of the cost of logistics of our country first, it is and then it is by the accountant one eyes and angle vs. logistics the each link (logistics budget cost accountings of management - logistics control - performance management) go on analyze.

不怕失败,勇于挑战，向着目标勇往直前．