物流成本管理就是对物流相关费用进行的计划、控制与协调。不论是美国管理大师德鲁克的“黑暗大陆”说、“降低成本的最后边界”、还是“第三利润源泉”说，都说明了发展物流业的重要性。近几年，物流业虽取得了长足的发展，但从总体上看，我国的物流产业尚处于起步阶段，与发 Logistics cost management is the planning, control and coordination of logistics-related costs. Whether it is the “dark continent” of Drucker, the management guru in the United States, “the final frontier of cost reduction,” or the “third source of profit,” all illustrate the importance of developing the logistics industry. In recent years, although the logistics industry has made great strides, from an overall point of view, China’s logistics industry is still in its infancy,