中文摘要本文分析了湖北亨运物流有限公司物流成本管理的现状，指出企业在激烈的市场竞争中，只有在服务水平相当，低成本的条件下，才能赢得市场。但亨运公司目前在物流成本管理上存在着很多问题，比如成本核算不清晰，运输成本过高，忽视隐性成本的管理等本文首先介绍了现代物流成本管理的相关理论，在分析亨运公司的物流成本核算的内容即物流过程中消耗的人力、物力费用的总和，以及介绍了几种成本核算的方法。并从成本的角度提出对亨运公司物流成本管理改进的对策，从成本核算方式、运输成本、仓储成本配送成本、物流行政管理成本、存货持有成本等进行深入讨论。提出了加快培养和引进物流人才的建议。希望以此能改进亨运公司物流成本管理，增强公司的市场竞争力。关键词： 湖北亨运物流有限公司；物流成本管理；改进；物流成本核算IAbstract This article analysed the management of logistical cost of the Hubei Henyun Logistics co. Ltd, pointed out in the intense market competition the enterprise only in the service level equal and under the low cost condition can win a market. But Henyun exists a lot of problems in the management of logistical cost, for instance, the cost accounting is not clear, the transportation cost is excessively high, neglect recessive cost management and so on. This article first introduced related theories about management of logistical cost, in analyzes the content of Henyun logistical cost calculation: the manpower, the total of physical resource expense in the process consumes, as well as introduced several cost accounting method. And proposed Henyun logistical cost management improvement from the cost angle, from the cost accounting method, the transportation cost, stores in a storehouse cost, matches delivers the cost, the thing flows the administration cost, the goods in stock has the cost and so on to carry on discussion. Proposed speeds up the raise and the introduction talented person's suggestion. In hope it can i...
