Both the qualitative approach regarding the role of logistics in a company as well as its logistics capability and empirical methods like the theory of economies of scale and the volume-cost-profit analysis model are utilized in the paper to explain the choice of self-conducting logistics or outsourcing logistics. 既从物流在企业中所占地位和企业物流能力等定性方面进行分析,又用规模经济的理论,借鉴量本利分析的模型,来解释商业企业是采用自营物流还是采用外包物流。
This paper demonstrates volume-cost-profit analysis model by a practice bank-operation, opens out the inherence relation law of volume, cost and profit, and further strengthens management on basis of establishing fastness scale profit and intension manage. 通过具体储蓄业务实例,论证了量本利分析模型,揭示了量、本、利之间的内在联系,有利于在牢固确立规模效益和集约化经营意识的基础上,进一步强化经营管理。