摘 要
随着我国社会主义市场经济体系的逐步确立和成功加入WTO，企业生存与发展的内外部环境发生了深刻的变化，物流在企业运营中起着越来越重要的作用，物流成本的高低直接关系到企业利润水平以及竞争力的高低。我国物流成本控制至今没有完整的体系，企业消耗的物流费用没有得到揭示，成本浪费现象严重，物流成本始终居高不下。所以，物流成本的控制日益成为我国企业关注的焦点，而保证第三利润源泉实现的关键是对企业的物流成本进行控制，降低企业的物流成本。物流成本的控制直接关系到企业的盈利，如何有效地降低物流成本、增加企业利润成为企业物流管理的核心内容。准确核算和有效控制成本成为企业提高管理水平、增强市场竞争优势的关键。在此背景下，笔者以M公司为例，深入分析和探讨了企业物流成本的控制策略。
关键词：物流成本；控制策略；会计；成本核算
Abstract
Along with our country socialist market economic system gradually established and successful accession to the WTO, the survival and development of enterprises and external environment has undergone profound changes, logistics in the enterprise plays a more and more important role Use, the logistics cost is directly related to the level of corporate profits and competitiveness. China’s logistics cost control has no complete system, the enterprise cost of logistics costs have not been revealed, cost waste phenomenon is serious, high logistics costs. Therefore, the control of logistics cost has become the focus of our business, and to ensure the third profit source is the key to enterprise’s logistics cost control, reduce the logistics cost of enterprises. Logistics cost control is directly related to the profitability of enterprises, how to effectively reduce logistics cost, increase the profit of the enterprises has become the core content of enterprise logistic management. The accurate calculation and the effective control of cost to become an enterprise to improve the management level, enhance the market competitive advantage key. Under this background, the author take M company as an example, the paper analyses and discusses the strategies for enterprise to control cost.
Key words: logistics cost; control strategy; accounting; cost accounting
目 录
引 言………………………………………………………………………………5
一、物流成本的相关理论…………………………………………………………5
（一）物流成本的概念……………………………………………………… 5
（二）物流成本的构成……………………………………………………… 5
（三）物流成本的影响因素………………………………………………… 5
二、M公司物流成本控制现状分析……………………………………………… 6
（一）M公司企业概况……………………………………………………… 6
（二）物流成本控制现状分析……………………………………………… 7
三、M公司的物流成本核算……………………………………………………… 7
（一）M公司物流成本数据的分析……………………………………………10
（二）M公司物流成本核算结果分析…………………………………………17
- M公司物流成本的控制策略………………………………………………… 18
（一）运输成本控制………………………………………………………… 18
（二）控制成本控制………………………………………………………… 18
（三）装载机仓储成本控制………………………………………………… 19
（四）隐性成本控制………………………………………………………… 19
（五）其他成本控制………………………………………………………… 20
（六）建立健全的内部控制制度…………………………………………… 20
