00Changes in the economical operating form have triggered 01del 00off 02del 00relevant profound changes in financial management. During these stages, financial management has changed from a non-profit organization type 01font 00in02font 00to a partly,01del 00 an02del 00 enterprise one. Logistics groups have always 01del 00to02del 00 abide01font 00d02font 00 by such policies as “Three services, two educating points”, “the social benefit first”, etc on one hand, but on the other hand they have 01del 00to02del 00 pursue01font 00d02font 00 the economic profits.
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