物流成本是企业成本中非常重要的组成部分。特别是在中国，其他成本的控制研究已经相对成熟的情况下，对于降低产品成本，提高企业利润，物流成本的分析与控制研究已经越来越重要。在宏观和微观方面看来，中国的物流成本管理还存在很多问题，我们应该在观念和制度上改变我们对物流成本的看法，更加注重企业物流成本的管理。本文在具体措施的建议中，主要从企业物流成本发生的流程出发，即配送中心、存货的处理、运输成本三个方面。这些措施都是结合了一些成功企业的先进经验。我们必须改进我们的物流设备和物流成本管理，节约出更多的物流成本，进而提高企业的市场竞争力。只有对物流成本进行科学的分析和控制研究，中国的物流业才会发展得越来越好。

Logistics cost is a very important part of enterprise cost. Especially in China, other cost control research has been relatively mature, and it has become more and more important for reducing product cost, increasing enterprise profit and analyzing and controlling logistics cost. In terms of macro and micro aspects, there are still many problems in China's logistics cost management. We should change our views on logistics cost and pay more attention to the management of logistics cost. In this paper, the recommendations for specific measures are mainly from three aspects, namely, distribution center, inventory handling and transportation cost. These measures are combined with the advanced experience of some successful enterprises. We must improve our logistics equipment and logistics cost management, save more logistics costs, and then improve the competitiveness of the market. Only the scientific analysis and control of the logistics cost will make the logistics industry in China better and better.