摘 要:物流，作为“第三利润源泉”正被人们所重视。物流活动从生产领域转向非生产领域，包括采购、运输、储存、包装、装卸、流通加工、分销、售后服务等，涉及的领域在不断扩大。本文通过对物流成本、物流成本改善、作业成本法、物流作业等概念的提出，通过对物流成本产生原因分析，提出了一系列对策。在宏观方面，对最近几年的物流成本占GDP的比重分析，提出了相应的解决方法，比较概括性。在微观方面，对物流成本改善概念的提出，将接下来的着眼点关注到物流成本会计核算方法改进和物流作业标准提出两个方面，并建立了相应的数学模型作分析。最后做了简要的物流成本改善点分析，明确改善的效果会使物流成本有效降低。

关键词：物流成本；改善；作业成本法；物流作业

ABSTRACT:Logistics, as "the third source of profit" is paid attention to by people. Logistics activities from production fields to non-production areas, including procurement, transportation, storage, packaging, handling, distribution processing, distribution, after sale service, relates to the field continues to expand. Based on the logistics cost, logistics cost, activity-based costing, improve logistics concepts, through the analysis of reasons for the logistics cost, puts forward a series of countermeasures. At the macro level, analysis of recent years, logistics costs accounted for the proportion of GDP, proposed the corresponding solution, more general. In the micro aspect, the logistics cost improvement concept, will be the next focus of attention to the logistics cost accounting methods and logistics operation standard is put forward in two aspects, and the corresponding mathematical model was established for analysis. Finally a brief logistics cost improvement point analysis, clear improvement effect will make the logistics cost effectively reduce.

Keywords: logistics cost; improve; activity-based costing; logistics operations