摘要：物流产业在国际上普遍被认为是国民经济发展的基础产业和动脉，其发展程度成为衡量一国现代化程度和综合国力的重要标志之一。随着我国国民经济的持续稳定增长，物流产业作为国民经济中一个新兴的服务部门，得到了较快的发展。近几年来物流业的发展越来越受到人们的关注。中国的物流产业虽然有着较快发展，但是物流成本管理远远落后于发达国家。物流成本过高，不但影响了物流企业的经济效益，对国民经济的发展也造成了一定的影响。在物流行业市场竞争日益激烈的今天，降低物流成本成为物流企业能否快速健康发展的一个关键性因素。物流成本的减低能够增强中国物流业的市场竞争力，其以成为中国经济发展的一个新的增长点以及一个重要的产业。物流成本管理的意义在于通过对物流成本的有效把握，科学、合理地组织快递物流活动，降低快递物流活动中的劳动力消耗，以达到降低快递物流总成本，提高企业和社会经济效益的目的。本文对物流企业的成本管理问题进行了分析，并在最后以作业成本法的角度对其的成本降低提出了一些看法，这对于物流企业的成本管理有着好的借鉴意义。

关键词：物流企业  成本控制  作业成本法

ABSTRACT：The logistics industry in the world is generally regarded as the basic industry of national economic development and the artery, its development level is one of important sign to measure a country's modernization degree and comprehensive national strength. Along with our country national economy sustained and stable growth, the logistics industry as an emerging economy in the service sector, has been rapid development. In recent years the development of the logistics industry of more and more attention. China's logistics industry has a rapid development, but the cost of logistics management lags far behind the developed countries. The logistics cost is too high, not only affect the economic efficiency of logistics enterprises, also caused a certain impact on the development of the national economy. In the market competition of logistics industry is becoming increasingly fierce today, reduce logistics cost has become a key factor in the rapid and healthy development of logistics enterprises. Reduce the logistics cost of China's logistics industry to enhance the market competitiveness, to become a new growth point in China's economic development and an important industry. Logistics cost management is the effective grasp of the logistics cost, scientific, rational organization of logistics activities, logistics activities to reduce labor consumption, in order to reduce the total cost of logistics, improve the economic efficiency of enterprises and social purpose. In this paper, the problem of cost management of logistics enterprises is analyzed, and finally to ABC angle to its cost reduction and puts forward some opinions, which for the cost management of logistics enterprises have a good reference.

Keywords: logistics enterprise  cost control  cost of operation law