摘要：研究物流企业的成本管理对于物流行业的发展，以及整个国民经济水平的提升，都具有重要意义。中国的物流业起步较晚，在成本管理上同发达国家仍有一定差距。物流企业繁荣的背后，也存在成本管理不合理，引起资源、人力大量消耗的问题，造成成本的增加。物流企业未来要想摆脱这种粗放式的发展，合理管理成本是必不可少的。本文以保税科技为例，分析成本管理的现状，及影响成本管理的原因。本文将对相关概念进行阐述，再在国内大背景下，探讨物流企业成本管理的现状，然后通过案例分析，从企业自身管理和财务报表的入手，找出成本管理方面存在的问题，从行业、企业的实际情况，综合多方面影响因素，提出解决物流成本问题的对策。从而使企业改进成本管理模式，在扩张收入的同时，合理减小成本的开支，获得更大的利润空间。74614

关键词： 物流成本；仓储成本；运输成本；成本管理

Research on logistics enterprise cost management

——Taking Zhangjiagang bonded Polytron Technologies Inc as an example

Abstract：Research on the cost management of logistics enterprises is of great significance for the development of the logistics industry and the promotion of the whole national economic level。 China's logistics industry started late, and there is still a gap between cost management and developed countries。 Behind the prosperity of logistics enterprises, there are also irrational cost management, causing a large number of resources and manpower consumption problems, resulting in increased costs。 Logistics enterprises in the future to get rid of this extensive development, reasonable management costs are essential。 Taking bonded technology as an example, this paper analyzes the present situation of cost management and the reasons for influencing cost management。 This paper will elaborate the related concept, and then in the domestic context, to explore the current situation of the cost management of logistics enterprises, then through case analysis, starting from the enterprise's own management and financial statements, to find out the existing cost management problems, from the industry, enterprise's actual situation, considering various factors, put forward countermeasures to solve logistics cost problem。 So that enterprises improve cost management model, in expanding revenue at the same time, reasonable cost reduction, to obtain greater profit margins。 

Key words: logistics cost; warehousing cost; transportation cost; cost management

目  录

绪论 1

一、物流企业成本管理的相关概念 2

（一） 物流企业的定义 2

（二） 物流企业成本管理的内容及特点 2

1、 成本管理的内容 2

2、 成本管理的特点 2

二、我国物流企业成本管理现状及问题 3

（一） 物流行业整体管理水平相对较低 3

（二） 物流成本管理的战略意识不强 3

（三） 信息化技术运用不够广泛 3

（四） 缺乏专业的物流管理人才 4

三、张家港保税科技股份有限公司成本管理案例分析