随着物流成本在企业总成本中所占的比例不断上升,物流成本控制已经成为了企业利润和竞争力提升的重要源泉。本文仅从境外承包企业方面概述了物流成本管理优化的基本内涵,并重点分析了物流成本管理优化框架的基本结构、构成要素及其作用,从物流成本的影响因素、物流绩效评估、物流操作控制等方面勾画了企业物流成本管理控制优化的几个主要架构,提出了加强和改善物流成本管理控制优化的建议和对策。 With the rising share of logistics costs in the total cost of the business, logistics cost control has become an important source of profitability and competitiveness. This paper only summarizes the basic connotation of logistics cost management optimization from overseas contracting enterprises, and analyzes the basic structure, components and functions of logistics cost management optimization framework from the aspects of logistics cost, logistics performance evaluation, logistics operation control And other aspects of corporate logistics cost management outlined the main structure of several optimization and control, put forward to strengthen and improve logistics cost management control optimization and recommendations.