摘 要:市场的瞬息万变和长期的通货膨胀导致中国经济一落再落,最直接的反映在物价飞涨，物价飞涨不仅严重影响到人们的生活，也给一些中小企业带来一次严重的打击，这些 企业中有一部分就是快递企业。网购的普遍和电子商务的发展使得快递业很快在国内崛 起，快递服务成为电子商务不可离开的“供应链”，几乎每一单商品都要依赖快递业务的 投送来完成“门对门”的服务。 快递业给人们的生活带来了方便，所以快递业的发展直 接影响到了我们的生活和当今市场的发展。

　　　然而，目前我国快递企业现在的发展却不像表象看起来那样。从2007年开始我国市 场物价呈现上升状态，到现在我国已经是全面通货膨胀即所有的物品和劳务全面价格上 涨。快递业的成本一直呈直线上升状态，对“高成本，低收入”的快递业来说这无疑是个 巨大的打击，更加严重影响到了快递业的发展。

　　　因此我们必须了解成本上升会对快递业的发展造成什么样严重的后果，并从中找出 必要的解决办法，来解决快递业发展的窘境。

关键词：快递业；物流成本；作业成本法；成本管理

ABSTRACT:Market’s rapidly changing and long-term inflation led China's economy fell to the low ebb.The most directly expression reflects on the soaring prices.Soaring prices not only seriously affect people's lives,but also brings bad effect to some small and medium-sized enterprises .The enterprise is a part  of express industry.Online shopping  is popular and  the development  of electronic commerce makes the express industry quickly rising at home,.Express service become the necessary supply chain of electronic business.Almost every single goods need delivery of the "door to door" service.Express industry brought convenience to people's  lives,  so  the  express  industry  development  is  directly  affecting  our  life  and  the.

　　　At present, the development of the express delivery companies don't like appearance looks.From 2007, the market prices in China begin to rise,and till now our country has the rise in the prices of all the goods and services.Express delivery cost has been increasing straightly, and it was a great attack to express delivery industry of "high cost, low income", even more,it cause serious impact on the express industry development.

　　　So we have to understand the serious affect of the rising cost to the development of express industry,and find out the necessary solution to solve the predicament of the development of the express industry.

Keywords: Express delivery industry；logistics cost；activity-based costing；Cost Management