随着市场竞争的加剧与物流理论的发展,作为“第三利润源”的物流已成为企业间竞争的重点领域。物流成本的高低是决定企业竞争力强弱的关键因素之一。本文在对我国目前企业经营中物流成本偏高的原因深入分析的基础上,有针对性地提出有效降低企业物流成本的可行路径,并强调降低成本与提高服务质量之间的科学关系。 With the aggravation of market competition and the development of logistics theory, the logistics as the “third profit source” has become a key area of ​​competition among enterprises. The level of logistics costs is one of the key factors that determine the competitiveness of enterprises. Based on the deep analysis of the reason of the high logistics cost in the current business operation in our country, this paper puts forward some feasible ways to reduce the logistics cost effectively and emphasizes the scientific relationship between reducing the cost and improving the service quality.