在中国,物流的概念正在被人们逐渐接受,物流能力已成为企业的核心能力之一。对物流成本在一定程度上的准确把握,对于改善物流管理,增强企业的核心能力有着极为重要的意义。所以,对企业物流成本控制的研究与应用已是一个不可忽视的战略课题。本文拟就理论界对企业物流成本控制问题研究的观点进行梳理归纳,有利于社会各界进一步提高对企业物流成本控制的认识与进行深入的探讨。 In China, the concept of logistics is being gradually accepted by people, and the ability of logistics has become one of the core capabilities of an enterprise. The accurate grasp of logistics costs to a certain extent, is extremely important for improving logistics management and enhancing the core competence of enterprises. Therefore, the research and application of logistics cost control has become a strategic issue that can not be ignored. This paper intends to summarize the theoretical circles' perspectives on the study of logistics cost control in enterprises, which is beneficial to all sectors of society to further understand and control the logistics cost control in enterprises.