基于供应链的物流企业成本控制研究——以极兔快递为例摘要近年来，习近平主席多次讲话中提出要“确保全球供应链开放、稳定、安全”。在中共中央政治局会议上，习近平也提出要加强国际间经贸合作，加快建设国际物流供应链体系。明确要在全球展开供应链保卫战，要把全球供应链安全提升到一个新的高度——国际战略高度。在物流供应链体系中，快递物流企业占有重要地位，在国际物流供应链建设起到重要作用。本文结合成本控制理论，以物流快递企业极兔快递的供应链端起网模式为出发点，对极兔快递公司现有成本控制存在的问题展开分析，运用作业成本法、结合物流快递行业现状对极兔快递的现有成本问题提供物流成本控制的解决思路。关键词：成本控制理论；极兔快递；作业成本法ResearchonCostControlofSupplyChainExpressEnterprise——TakeJutuExpressforexampleABSTRACTInrecentyears,PresidentXiJinpinghasrepeatedlycalledfor"ensuringtheopenness,stabilityandsecurityofglobalsupplychains"inhisspeeches.Xialsocalledforstrengtheninginternationaleconomicandtradecooperation,speedinguptheconstructionoftheinternationallogisticssupplychainsystemandensuringthesmoothflowofinternationalfreight.Chinahaselevatedthesecurityoftheglobalsupplychaintoaninternationalstrategicheightandwillfightabattletoprotecttheglobalsupplychain.Amongthem,expressenterprisesoccupyanimportantpositionandplayanimportantrole.ThispaperanalyzesthecausesoftheproblemsexistinginthecostcontrolofJ&TExpressCompanybycombiningthecostcontroltheoryandJ&TExpressnetworkopeningnetworkmode,andprovidestheideasoflogisticscostcontrolunderthebackgroundofsupplychainmanagement.AnalyzinghowtocontrolthecostoftheproductportfolioofJ&TExpressintheexistingmarket.Keywords:Costcontroltheory;J&TExpress；Activity-basedcosting目录一、成本控制理论................................................................................................................................................1（一）成本控制的概念..................................................................................................................................1（二）成本控制的分类与环节......................................................................................................................1（三）成本控制理论的发展历程..................................................................................................................1（四）物流快递业成本构成分析..................................................................................................................21．运输与装卸成本....................................................................................................................................22．储存相关成本........................................................................................................................................33．信息处理成本........................................................................................................................................34．增值服务成本........................................................................................................................................3二、极兔快递成本控制问题成因分析.................................................................................................................4（一）极兔快递公司简介与起网模式..........................................................................................................41．极兔快递公司简介.....................................................................
