摘要:惠龙港钢铁集团只能掌握向外部支付的一小部分物流成本，却不能掌握企业内部发生的最主要的物流成本。另外，惠龙港企业物流还存在着设施落后、物流标准化、信息化程度低；物流管理方式、水平落后等诸多问题。而且，惠龙港钢铁集团的核算方式不合理导致企业物流成本居高不下。所以惠龙港钢铁集团加强对物流成本的管理，提高对物流管理的认识，树立新观念。与此同时，建立物流成本核算体系和物流信息系统和物流组织结构，通过物流外包的方式降低企业物流成本。

关键词：物流成本管理  成本控  核算方法  物流外包

Abstract: Hui long port master only pay a small part of logistics cost to outside, but cannot master the enterprise interior occurs the main logistics cost. In addition, Hui long port logistics, there are facilities behind, logistics standardization, Information degree is low; Logistics management, backward level, and many other problems. Accounting method is not reasonable cause and Hui long port of the enterprise logistics cost is high. Huey long port enterprises to strengthen the management of logistics cost, improve the understanding of logistics management, establish the new idea. At the same time, the establishment of logistics cost accounting system and logistics information system and logistics organizational structure, through the way of logistics outsourcing to reduce enterprise logistics cost.

Keywords: logistics cost management ; cost control ; accounting methods ; Logistics Outsourcing