摘要：物流成本是指产品的空间移动或时间占有中所耗费的各种活劳动和物化劳动的货币表现。煤炭作为现在社会的主要能源之一，控制煤炭的物流成本是保障煤炭合理有序进入市场的重要手段之一。随着现在社会市场竞争的不断加剧，控制物流成本成为发展现代物流管理的首要任务。而整个煤炭行业物流发展的过程就是在寻求不断降低物流成本的过程。通过降低物流成本来实现企业的竞争力的提高。

　　　宁夏地区T煤炭企业作为一个具有代表性的煤炭企业，通过多年研究发现煤炭企业物资的流动过程中所发生的成本并不会增加顾客的价值，并且企业物流活动所发生的成本占企业总成本的比例较大。通过对物流成本的规划以达到降低物流总成本，提高企业和社会效益的目的。

关键词：物流成本  成本控制  煤炭企业

ABSTRACT：Logistics cost refers to the space to move or time product occupies in the cost of living and materialized labor of currency performance. Coal as the main energy of modern society， one of the reasonable control the logistics cost is the guarantee of coal in order to enter the market one of the important means. With market competition intensifying， now society to control logistics costs become the primary task of development of modern logistics management. And the whole process of coal industry in the development of logistics is the process of seeking to continuously reduce logistics cost. By reducing logistics costs to achieve the competitiveness of the enterprise to improve.

　　　Shanxi region T coal enterprises as a representative of the coal enterprise， through years of research found that coal enterprise goods and materials flow occurred in the process of the cost will not increase the value of customers， and the cost of enterprise logistics activities account for a higher percentage of the total cost of the enterprise. Through to the logistics cost planning in order to achieve reduce logistics cost， improve the purpose of the enterprise and social benefits.

Keywords：the logistics cost ；cost control ；coal enterprises