在企業運營活動中，物流是滲透到各項運營活動之中的活動。物流本錢便是用金額點評物流活動的實際情況。現代物流本錢是指從原材料供給開端一向包含到將產品送到達顧客手上所產生的悉數物流費用。因為物流本錢沒有被列入企業的財政會計制度，制作企業習氣將物流費用計入產品本錢，商業企業則把物流費用與產品流通費用混在一同。因而，無論是制作企業仍是商業企業，不只難以依照物流本錢的內在完整地核算出物流本錢，并且連現已被出產領域或流通領域切割開來的物流本錢，也不能獨自真實地核算并反映出來。

無論是企業物流仍是物流企業，怎么對本身物流資源進行優化裝備，如何施行辦理和決議方案，以期用最小的本錢帶來最大的效益，都是它們所面對的最重要問題之一。物流被看作是制作企業最終的也是最有期望下降本錢、進步效益的環節。

企業物流總本錢

對物流本錢進行分類能夠向辦理者提供更多對決議方案產生影響的細節問題，但企業的物流活動是依照功用的不同來組織進行的，如訂單處理、運送等，并且大多數企業選用帳戶區別本錢，物流本錢無法獨自列示，因而，區別物流本錢任務艱巨。

企業物流本錢是指企業進行收購、出售、生產等與物流相關活動的本錢總和。物流總本錢是企業管理物流運作的重要方針，如安在不下降服務水平的前提下，下降物流總本錢是企業的一項運營方針。

運送本錢：運送本錢是指企業對原材料在制品以及制品的一切運送活動所形成的費用，包含直接運送費用和辦理費用。為下降物流總本錢需求嚴厲操控在運送方面的開支，加強對運送的經濟核算。

存貨持有本錢：一般來說，存貨能夠占到制作商財物的20%以上。存貨持有本錢有些概念區別含糊，難以確定，所以，現在許多公司只是以當時的銀行利率乘以存貨價值再加上其它一些費用，作為存貨持有本錢。實際上，存貨持有本錢包含存貨資金占用本錢、存貨服務本錢、存貨危險本錢和調價丟失等。

倉儲本錢：大多數倉儲本錢不隨存貨水平變動而變化，而是隨存儲地址的多少而變。倉儲本錢包含庫房租金、庫房折舊、設備折舊、裝卸費用、貨品包裝材料費用和辦理費等。

批量本錢：批量本錢包含出產預備本錢、物料轉移本錢、方案組織和加快作業本錢以及因轉產導致出產才能丟失等。

缺貨丟失：缺貨本錢是指因為不能滿意客戶訂單或需求所形成的出售贏利丟失。

訂單處理及信息本錢：訂單處理是指從客戶下訂單開端到客戶收到貨品停止，這一進程中一切單據處理活動，與訂單處理相關活動的費用歸于訂單處理費用。IT本錢指與物流辦理運作有關的IT方面的本錢。包含軟件折舊、系統維護及辦理費用等。

收購本錢：收購本錢指與收購原材料部件相關的物流費用。包含收購訂單費用、收購方案制定人員的辦理費用、收購人員辦理費用等。

其它辦理費用：其它辦理費用包含與物流辦理及運作相關人員的辦理費用。

單項物流活動本錢下降必將導致其它部分本錢添加，處理不妥，甚至有或許導致總本錢的上升。物流總本錢剖析是進行一體化物流辦理的要害，運用總本錢剖析法能夠有用辦理和完成真實意義上的下降本錢。

物流總本錢是企業辦理物流運作的首要方針，但物流總本錢本身并不能反映企業的物流運作好壞。經過物流總本錢的統計剖析，使企業能夠從大局的視點了解本身的物流運作現狀，清晰現在要害的瓶頸問題以及突破口，提出處理的辦法，以進步企業全體的運作績效。

物流本錢辦理與操控

企業運營的一個重要方針是以最小的投入交換最大的收益。而完成這一方針的最好途徑是本錢辦理，物流本錢的操控是對本錢限額進行預算，將實際本錢與方針本錢限額加以比較，糾正存在的差異，進步物流活動的經濟效益。

一般地對物流本錢加以操控可選用出產率規范、規范本錢和預算查驗物流績效等辦法。戰略本錢辦理是一種全面性與可行性相結合的辦理技能，使企業在產品企劃與設計階段就關注到即將制作的產品本錢是多少，戰略本錢辦理最要害的要素是方針本錢。

作業基準本錢法（Activity-Based Costing，簡稱ABC法）便是一種戰略本錢辦理辦法，作業基準本錢法由R.Cooper與R.S.Kaplan在20世紀80年代末提出，所謂ABC法，是依照各項作業耗費資源的多少把本錢費用分攤到作業，再依照各產品產生的作業多少把本錢分攤到產品。使用ABC法能夠改善優化作業鏈，削減作業耗費，進步作業質量，并在整個作業生命周期內進行戰略本錢辦理。

作業基準本錢法不但是一種較為先進的本錢核算辦法，經過作業本錢辦理對企業戰略本錢進行辦理，為物流施行流程再造、成績點評等供給本錢信息，也為企業進一步改善本錢操控和戰略性規劃與決議方案供給了更為有利的根據和規范。

經過對企業物流本錢的剖析，下降物流本錢的根本途徑有以下幾種：

經過功率化的配送來下降物流本錢企業完成功率化的配送，削減運送次數，進步裝載率及合理組織配車方案，挑選最佳的運送手法，然后下降配送本錢。

使用物流外包下降企業物流本錢，下降出資本錢企業把物流外包給專業化的第三方物流公司，能夠縮短產品在途時刻，削減產品周轉進程的費用和丟失。有條件的企業能夠選用第三方物流公司直供上線，完成零庫存，下降本錢。

憑借現代化的信息辦理系統操控和下降物流本錢在傳統的手藝辦理模式下，企業的本錢操控受許多要素的影響，往往不易也不或許完成各個環節的最優操控。企業選用信息系統一方面可使各種物流作業或事務處理能精確，敏捷的進行；另一方面經過信息系統的數據匯總，進行猜測剖析，可操控物流本錢產生的或許性。

加強企業職工的本錢辦理認識把下降本錢的作業從物流辦理部門擴展到企業的各個部門，并從產品開發、出產、出售全生命周期中，進行物流本錢辦理，使企業職工具有長時間開展的“戰略性本錢認識”。

對產品流通的全進程完成供給鏈辦理使由出產企業、第三方物流企業、出售企業、顧客組成的供給鏈的全體化和系統化，完成物流一體化，使整個供給鏈利益最大化，然后有用下降企業物流本錢。

恕我不才,只能找到一篇論文了!深感抱歉!

Hello:

In the business activities of enterprises, the logistics is infiltrated into various business activities of the activities. Logistics cost is to use the amount of the logistics activities of the evaluation of the actual situation. Modern logistics cost refers to the supply of raw materials from the beginning has been to include delivery of goods will reach consumers in the hands of all logistics costs. The logistics cost was not included in the financial accounting system, manufacturers will be used to charge the cost of logistics product cost and commercial enterprises put the cost of the commodity distribution and logistics costs mixed. Therefore, whether it is manufacturing enterprises or commercial enterprises, in accordance with not only difficult to complete the connotation of logistics costs to calculate logistics costs, and even the production area or have been separated from the circulation areas of logistics costs, we can not separate true calculated and reflected.

Whether the enterprise logistics or logistics enterprises, the logistics of its own to optimize the allocation of resources, and how to implement the management and decision-making, with a view to using the least possible cost and to maximize the benefits they are facing one of the most important issues. Logistics be seen as a manufacturing enterprise is the last best hope to reduce costs and improve efficiency levels.

Total cost of logistics enterprises

The logistics costs can be classified managers to provide more decision-making on the details of the impact, but the logistics enterprises in accordance with the functional activities to the different organizations, such as order processing, and transportation, and accounts of the majority of enterprises to adopt cost , logistics costs can not be shown separately, therefore, the logistics costs of the task is arduous.

Business Logistics refers to the cost of procurement, sales, production and logistics costs related activities combined. Logistics is the total cost of the logistics operation of the enterprise management an important indicator of how not to reduce the level of services under the premise of reducing the total cost of logistics enterprises is a business objective.

Transport costs: transportation costs refers to the raw materials and finished products in all transport costs caused by the activities, including direct transport costs and management costs. To reduce the total cost of logistics need to strictly control the expenditure in the transport, the transport of strengthening economic accounting.

Inventory holding costs: Generally speaking, the stock can be accounted for manufacturers of more than 20% of assets. Inventory holding costs of some fuzzy concept of distinction, it is difficult to determine, therefore, present many companies only to the current bank interest rate multiplied by the value of inventory with a number of other costs, as inventory holding costs. In fact, inventory holding costs, including the amount of funds used inventory costs, inventory costs, inventory costs and the risk of price adjustment losses.

Warehousing costs: Most warehousing costs do not change with the change in inventory levels, but with the number of storage locations and variable. Warehouse storage costs include rent, storage depreciation, equipment depreciation, cost of loading and unloading of goods packaging materials costs and management fees.

Volume Cost: Volume costs include production preparation costs, material handling costs, and accelerate plans for operating costs and loss of productivity because of changing products, such as lead.

Out losses: out because it is not cost refers to meet customer orders or demand caused by the sale of loss of profits.

Order processing and information costs: Order processing is under orders from customers start to the customers receipt of the goods so far this process all receipts processing, order processing and related activities of the cost of order processing costs. IT costs and logistics management refers to the operation of the cost of IT. Including software depreciation, maintenance, and management costs.

Procurement costs: that the procurement cost components associated with the procurement of raw materials logistics costs. Including the cost of purchase orders, procurement planning for the management of costs, procurement management, and so on.

Other management costs: Other costs include management and logistics management and operation of relevant personnel management fees.

Single logistics activities will inevitably lead to lower costs of the rest of the cost increase, handled properly, it could even lead to the increase in the total cost. The total cost of logistics for integrated logistics management is the key to use of the total cost analysis can be effective management and real sense of the lower cost.

Logistics is the total cost of operation of the logistics business management major indicators, but the total cost of logistics itself and does not reflect the quality of logistics enterprises. The total cost of logistics through statistical analysis, so that enterprises can understand from the perspective of overall situation of their own logistics operation status quo, clearly present the key bottlenecks, as well as the breakthrough point, to propose solutions approach to improve the business performance of the overall operation.

Logistics Cost Management and Control

Business is an important goal for the smallest investment income for the largest. And the realization of this goal is the best way of managing the cost, logistics cost control is to limit the cost budget, the actual cost will limit with the target cost comparison, the difference between correct and improve the economic benefits of logistics activities.

Generally cost of the logistics can be controlled productivity standards, standard cost and budget performance test methods such as logistics. Strategic Cost Management is a comprehensive and feasibility of combining the management of technology, so that enterprises in the product planning and design stage will be to create concern that the cost of products, strategic cost management is the most crucial factor target cost.

Operating cost base (Activity-Based Costing, or ABC) is a strategic cost management, operating cost method from the baseline and RSKaplan R. Cooper in the 20th century to the late 1980s, the so-called ABC method, in accordance with the Operating How many of the consumption of resources allocated to the cost of operations, in accordance with the product to the number of operations to the cost-sharing products. ABC method can be improved by optimizing operating chain, reduce operating consumption, improve quality of operations, and throughout the operating life cycle of strategic cost management.

To benchmark the cost method is not only the cost of a more advanced method of calculating operating costs through strategic cost management for enterprise management, logistics for the implementation of process reengineering, performance evaluation to provide cost information, as well as enterprises to further improve cost control and strategic planning decision-making and a more favorable basis and standards.

Based on the analysis of enterprise logistics costs, reduce logistics costs of basic channels as follows:

Through efficiency of the distribution companies to reduce logistics costs of the distribution of efficiency, reduce the number of transport, improving loading rate and reasonable arrangement with plans to choose the best means of transportation, thereby reducing distribution costs.

Logistics Outsourcing of logistics enterprises reduce costs, lower cost of the investment companies to outsource logistics to specialized third-party logistics companies, can shorten the transit time of goods and reduce the cost of goods turnover and losses. Qualified enterprises can use third-party logistics companies直供on line to achieve zero inventory, and reduce costs.

With the modernization of information management systems to control and reduce logistics cost management in the traditional manual mode, the corporate cost control by many factors, not often can not be realized all aspects of the optimal control. On the one hand, enterprises will adopt various information systems logistics operations or business can accurately handle, expeditious conduct of the other through the information system of data collection, forecasting analysis, logistics costs can be controlled the possibility.

Strengthen the management of enterprise workers awareness of the cost of the work to reduce costs from the expansion of the logistics management of the various departments and enterprises, and product development, production and sale of the entire life cycle, logistics cost management, and enable employees with long-term development “strategy Cost consciousness. ”

On the whole process of realization of the commodities, supply chain management to the production enterprises, third-party logistics enterprises, and sales enterprise, consumer composed of the whole supply chain and systematized, and achieve logistics integration, the entire supply chain maximum benefits, thereby effectively reducing the cost of logistics enterprises.

I am afraid I Fucai, only to find a thesis! Very sorry!

http://m.jintingqj.cn/wuliuwenda/111866.html 物流本錢辦理相關的中英文對照文章，3000-5000字左右