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1、XXX大学中环信息学院2XXX届本科专业论文美国太子行（天津）有限公司物流成本分析与控制研究摘要随着物流管理意识的增强，人们对物流成本的关心日渐浓厚，降低物流成本已经成为物流管理的首要任务。在许多企业中，物流成本占企业总成本的比重很大，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，所以，物流成本管理成为企业物流管理的一个核心内容，也就是说，人们对物流的关心首先应该从关心物流成本开始。依据现代物流企业及生产企业对物流成本的分析和研究,从中可以看出物流成本已经成为企业总成本中一项极为重的部分,大多数企业已经意识到降低物流成本是企业的“第
2、三利润源泉”，只有通过不断的降低物流成本，进而实现总成本的降低，才可以激发对价格敏感的顾客的购买欲望,从而真正实现企业利润的增加。借用美国太子行（天津）有限公司这一实例,划分该企业各项物流作业，运用作业成本法来计算该企业的物流成本，以此计算结果揭示该企业是如何实现物流成本的降低，从而进一步说明了降低物流成本是企业的“第三利润源”。关键词：物流成本作业成本法物流成本控制ResearchonPrinceofPeaceTianjinCompanyLogisticscostAnalysisandControlABSTRACTAlongwiththe
3、buildupoflogisticsconsciousness,peopleconcernaboutthelogisticscostisgraduallystrong,loweringthelogisticscosthasalreadybecometheprincipaltaskoflogisticsmanagement.Inmanybusinessenterprises,thelogisticscostaccountedforalargeproportionofthetotalcost,logisticscostisdirectlyrel
4、atedtothehighandlowlevelofcorporateprofits,aswellasthelevelofcompetitionability,therefore,thelogisticscostmanagementhasbecomeacorecontentofbusinessenterpriselogisticsmanagement,thatistosay,peopleconcernedaboutthelogistics,firsttheyshouldconcernaboutlogisticscost.Accordinga
5、stheanalysisandresearchthatlogisticscostoflogisticsbusinessenterpriseandproductionbusinessenterprise,logisticscosthavingalreadybecomethemostimportantpartoftotalcostofbusinessenterprise.Majorityofbusiness32XXX大学中环信息学院2XXX届本科专业论文enterpriseshavealreadyrealizedthatreducethelog
6、isticscostis"thirdsourceofprofits"ofbusinessenterprise,onlythroughreducelogisticscostcontinuously,thenitcancarryoutreducingoftotalcost,justdoit,itcanstirupthedesireofpurchasingofcustomers,inordertocarryouttheincreaseofcorporateprofits.ThistextusesprinceofpeaceTianjincompan
7、yasanexample,dividevariousactivitiesofbusinessenterpriselogistics,thenusesActivityBasedCostingtocomputethelogisticscostofthatbusinessenterprise,andusesthisresulttoopenoutthiscompanyhowtoachievethereductionoflogisticscosts,furtherexplanation,reducethelogisticscostis"thirdso
8、urceofprofits"ofbusinessenterprise.KeyWords:LogisticscostActivitybasedcostingLogisticscos
