当前文档修改密码：8362839摘 要我国第三方物流进展处于起步阶段，有很多第三方物流企业是由传统的运输业和仓储业转变而来，因此主要业务依旧是运输和仓储。与发达国家相比，我国的第三方物流企业提供的物流服务还不够完善，运输成本居高不下。针对此问题，本文主要论述了第三方物流企业的运输成本控制问题。论文首先从物流企业运输成本构成和影响因素出发，论述了运输成本核算的内容和方法，并把作业成本法引入到运输成本核算中去。物流企业通过对运输成本的核算，能够发现企业运输成本偏高问题，本文提出一些控制运输成本的方法，并以案例佐证这些方法会给物流企业带来很好的效果。。【关键词】 第三方物流企业、运输成本控制、作业成本法AbstractThe industry of the third-party logistics in china developments at the initial stage, there are many third part logistics providers change from the traditional transport and warehousing industry, so the main business is still the transportation and warehousing. Compared with the developed countries, China's third-party logistics enterprises provide inadequate logistics services, with high transportation costs. For this reason, this paper focuses on a third-party logistics provider in the transportation cost control issue. This paper first introduces the composition of the transportation cost and impacting factors, and then discusses the contents and method of transportation cost accounting, bringing in the activity-based costing method. After accounting the cost of transportation, they can find the problems of high transport costs. The paper raises some ways of controlling the cost. At last a case will support these ways will bring very good results to the third part logistics providers.【 Key Words 】 The third part logistics providers , Transportation cost control, Activity-based costing method目 录1 前言1.1 讨论背景及意义.............................................41.2 文献综述............................
