I 摘 要在网络技术不断发展,物流企业发展势如破竹的背景下,企业的成本成为了各大物流企业的竞争方向,同时,在政策层面,国际也颁布了很多与企业成本相关的举措方案,用来帮助企业解决成本问题,而物流企业因其自身存在特殊性,在成本控制上,间接成本尤为重要。对于这些仍然位于创业初期的物流企业来说,国内不断开放的市场与跨国物流企业的不断增多,使得行业内卷严重,竞争激烈,这使得企业的生存现状不再乐观,而物流行业中,大多数企业规模小、资金少、缺少人才,企业的竞争力严重不足,而成本问题也成为困扰企业发展的一个严重问题。本文的研究对象为社发物流,在对其成本管控的研究中,首先分析其自身在物流成本的管控之中所存在的问题,然后围绕这些问题进行对策研究,其中重点是运用作业成本法对社发物流的成本控制进行计算。经过分析得,本文认为物流企业想要获得竞争优势,应从成本入手,找到适合自己发展的能够有效控制企业成本的核算方法,从而并提高企业的经济效益。关键词:作业成本法;社发物流公司;物流企业;成本控制IIABSTRACTWith the continuous development of network technology and the rapid development of logistics enterprises, the cost of enterprises has become the competitive direction of major logistics enterprises. At the same time, at the policy level, many international cost related initiatives have been issued to help enterprises solve the cost problem. Because of their own particularity, the indirect cost is particularly important in cost control Important. For these logistics enterprises, which are still in the initial stage of entrepreneurship, the increasing number of domestic open markets and transnational logistics enterprises makes the industry internal volume serious and fierce competition, which makes the survival status of enterprises no longer optimistic. In the logistics industry, most enterprises are small-scale, lack of capital, lack of talents, the competitiveness of enterprises is seriously insufficient, and the cost problem has become a problem A serious ...