物流企业的物流成本是物流企业在履行客户物流业务合同或订单的过程中所发生的应归属于某一业务合同或订单的耗费,也即物流企业在经营物流业务的过程中所发生的耗费。物流成本是物流企业经营决策的重要依据,也是工商企业降低成本、增加盈利需要考虑的一个重要因素。尽管近年来 The logistics cost of logistics enterprises logistics enterprises in the fulfillment of customer contracts or orders during the business should be attributable to a business contract or order costs, that is, the logistics business in the logistics business in the process of consumption. Logistics cost is an important basis for the decision-making of logistics enterprises. It is also an important factor for industrial and commercial enterprises to reduce costs and increase profits. Despite the recent years