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摘要:随着企业产品供销的增多，物流业的繁荣发展以及物流意识的加强，物流管理日趋重要，而物流成本控制是物流管理的直接手段，怎样有效地减少物流成本已经成为一个核心任务。由于我国物流管理意识起步晚，与发达国家仍有差距，物流成本占总成本比例高达30%到40%，所以，加强物流成本控制是减少企业总成本，提高企业综合效益的关键，必须将物流成本控制研究放到重要位置。
本文以东风汽车公司为研究对象，采用案例分析法，调查东风汽车公司物流成本控制现状，发现其物流成本核算不完整，仅仅核算了运输成本，其余物流成本均混杂在总成本中，对此问题，笔者通过对数据的比较分析，指出东风汽车公司物流成本控制存在的问题，并根据存在的问题，分析其原因，并提出解决办法。
关键词 物流成本；控制；核算
Abstract:Along with the increasement in enterprise products supply and sales, the prosperity of the logistics industry and the enhancement of the logistics awareness, logistics management become increasingly important. Logistics cost control become the direct approach to logistics management. And how to effectively reduce logistics costs become a core task. Due to the logistics management consciousness in China started very late, there is still a gap between the developed countries and our country, and the logistics costs accounting for the total costs is as high as 30% to 40%.So enterprises have to rely on the logistics cost control to gain the profits. Strengthening the logistics cost control is the key to reduce enterprise costs and improve the comprehensive benefit, therefore, enterprises must put the logistics cost control research in the first position.
Taking Dongfeng Motor Corporation as the research object, using case analysis, the paper found that the computation of the cost was incomplete . It only measured the transportation costs, and the rest of the logistics were included in other kind of costs. Based on the problem, the paper will put forward the views and opinions. What’s more, according to the actual situations and the existing problems, through comparative analysis of data ,I will analyze the reasons and put forward some solutions.
Keywords Logistics cost Control Measurement
本文分为五个部分，第一部分是绪论，讲述了物流成本控制的研究背景意义，国内外现状，研究方法以及全文结构刚要。第二部分是物流成本控制的基本概念介绍，详细解说了物流成本的含义，规范了物流成本控制研究,并且概述了物流成本的几种基本理论，为下文对于东风汽车公司物流成本控制奠定了理论基础。第三部分是本论文的核心部分，结合东风汽车公司物流成本控制现状并找出其存在的问题，首先，详细描述了东风汽车公司的物流成本控制情况，指出该公司物流成本核算及其不完善，仅仅将显而易见的运输成本作为物流成本核算，其他物流成本均被混杂在生产成本与期间费用中，并列出该公司近几年的数据；再其次进行具体分析，并将混杂在主营业务成本与期间费用的物流成本分离出来，加上运输成本即为实际物流成本，指出东风汽车公司物流成本控制的紧迫性；最后指出东风汽车公司物流成本存在的问题。第四部分系统是针对第三部分存在的问题对应的解决方法。第五部分是总结，是针对全文的浓缩，有利于把握本文的中心思想。