摘要:在经济全球化的体制下，国内外经济联系日趋紧密，物流企业的发展在整个国民经济体系中有着举足轻重的地位，它的发展关系到民生和社会稳定。其中，中小物流企业更是不可缺少的组成部分，占相当大的比重。但是由于我国经济快速发展，中小物流企业更多的参与到国际市场中去，使得中小物流企业的生存和发展面临更加严峻的考验。虽然得到更多的机遇，但也面临更多的挑战和竞争，尤其是成本管理方面。
本文主要对中小物流企业的成本管理进行研究，以苏州昊盛物流有限公司为例，分析其成本管理中存在的问题，从而研究应对的策略来完善成本管理。结合中小物流企业成本管理存在的问题和昊盛物流成本管理的应对措施，研究探讨共同适用的成本管理策略。中小物流企业可以通过培养人才，加强成本管理意识；建立现代化成本核算体系；构建信息系统管理成本和优化服务控制成本等进行成本管理，来提升竞争能力，使它们能够在当今的经济领域中健康稳定地发展下去。
关键词：中小企业；物流；成本管理；策略
Abstract:In the economic globalization of the system, the domestic and foreign economic ties tightly, the development of logistics enterprises play a decisive role in the whole national economy, its development is closely related to people's livelihood and social stability. Among them, the small and medium-sized logistics enterprises is an indispensable part, accounted for a large proportion. However, due to the rapid development of China's economy, the small and medium-sized logistics enterprises are involved in international market increasingly, so that small and medium-sized logistics enterprises' survival and development is facing a severe test, getting more opportunities at the same time is also facing more challenges and competitions, especially in the aspect of cost management. This paper mainly studies the cost management of logistics enterprises,takes Suzhou Hao Sheng Logistics Co., Ltd.for an example, analyses the existing problems in the cost management, in order to study the coping strategies to improve the cost management. Combined with small and medium-sized logistics enterprise cost management problems and the management measures of HaoSheng logistics limited enterprise, the essay studies the cost management strategies applicably.
By taking personal training and strengthening the realization of cost management ;establishing modern system of cost accounting ;building information system of management cost and optimizing service cost of control ,Small and medium-sized logistics enterprise implements cost management in order to improve the competitive ability,which makes them develop sustainably and healthily.
Keywords: Medium-sized And Small Enterprise Logistics Cost Management Strategies
在经济全球化的体制下，国内外经济联系日益密切，物流企业的发展在整个国民经济体系中有着举足轻重的地位，它的发展关系到民生和社会稳定。中小物流企业数量众多，但是它们的生存发展面临着严峻的考验。因此本文研究探讨中小物流企业的成本管理，分析中小物流企业成本管理的现状，寻求优化措施来完善物流企业的成本管理，从而提升中
小物流企业的竞争能力，使它们能够在当今激烈的竞争中获得一席之地，能够持续稳健的发展下去。
企业经营的一个重要目标就是利润最大化，物流企业也不例外。物流企业经营者追求以最小的投入换取最大的利益，而成本管理是实现这一目标的最好途径。从现实的角度讲，本文的研究为物流企业进行成本管理提供了几个帮助：
(1)为企业选择适合的成本核算方法提供参考
(2)为企业培养人才提供模型参考
(3)为企业的成本管理提供参考方法
(4)为企业的信息化建设提供模型参考
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