为提供物流服务所耗费的物化劳动和活劳动的货币表现被称作物流成本。现代物流经济效益的直接来源是物流活动的有效运营与管理的成本节约。中国的物流发展水平和物流管理水平还较低,对物流利物流成本管理的认识与发达国家相比有较大差距。经济理论界和企业界已从实践中逐步认识到物流和物流成本管理的重要性。本文首先分析了计算物流成本的作用,其次,对我国物流成本管理的现状进行了分析。同时,就降低物流成本的途径及管理方法提出了自己的建议和看法,具有一定的参考价值。 The monetary performance of materialized labor and live labor consumed in providing logistics services is called logistics costs. The direct source of the economic benefits of modern logistics is the cost saving of effective operation and management of logistics activities. China’s logistics development and logistics management level is still low, the logistics and logistics cost management awareness compared with developed countries there is a big gap. Economic theory and business circles have gradually realized from practice that the importance of logistics and logistics cost management. This paper first analyzes the role of logistics costs, and second, analyzes the current situation of logistics cost management in China. At the same time, it puts forward some suggestions and opinions on ways and management methods of reducing logistics costs, and has certain reference value.