摘要随着全球经济一体化和国内区域经济的快速发展，整体经济环境变得日益复杂，这给企业的发展带来极大的挑战。为了增强和提高企业自身的核心竞争力以及降低经营过程中的总成本，企业逐渐将自身物流工作采取外包方式转嫁给第三方进行，由此产生一批以独立的第三方身份为企业提供物流服务的第三方物流企业。然而第三方物流企业仍然处于初级发展阶段，管理尚未形成成熟的体系，人员管理松懈，导致企业经营状况不稳定，使得第三方物流企业的成本常年居高不下。基于此现状，本文通过分析第三方物流企业成本的构成及特点，结合其发展现状，分析第三方物流企业在成本管理方面的缺陷，分析得出控制和管理成本的方法，以此提高第三方物流企业的经营运作效率，提升长期企业竞争能力。86115

毕业论文关键词：第三方物流；物流企业；成本管理；成本控制

Research on Third-Party Logistic Enterprise Cost Accounting and Control

Abstract With the development of economic globalization and the regional economies at home, the economic environment becomes increasingly complicated and it creates a huge challenge for business growth。 Corporations are transferring their own logistics to the third-party, to enhance their core-competitiveness as well as to reduce their total cost of operation。 Therefore, a group of the third-party companies who provide logistics services for corporations come into being。 However, these newly developing logistics businesses have not established a complete system or a manageable workforce。 It causes the instability of the enterprise’s operating situation。 That makes the operation cost of the third-party logistics companies is always high。 Considering about this situation, this paper is going to analyze the structure and features of the cost in the third-party logistics companies。 The deficiency in cost management will be analyzed by using information about the current situation of development。 Then this paper will analyze the methods of controlling and managing the cost of the logistics companies。 According to the above operations, this paper aims at upgrading operation efficiency and long-term competitiveness of the third-party logistics businesses。

Keywords: the third-party logistics; logistics enterprise; cost management;  cost control

目录

0 引言 1

1 第三方物流企业及成本概述 1

1。1 第三方物流的概念 1

1。2 第三方物流成本概念 2

1。3 第三方物流企业成本分类 2

1。3。1 从功能角度划分 2

1。3。2 从运营活动的角度划分 2

1。4 第三方物流企业成本特点 3

1。4。1 物流企业成本构成繁杂 3

1。4。2 物流成本中不存在存货成本 4

1。4。3 交替损益现象，也叫做效益背反原则 4

1。4。4 其他间接运营成本所占比例较大 4

1。5 开展成本管控对第三方物流企业的影响 4

1。5。1 对物流企业自身的影响 4

1。5。2 对物流行业及国家的影响 5

2 第三方物流行业的发展现状 5

2。1 经济环境 6

2。2 政治环境