物流成本(logistics cost)是指物流活动中所消耗的物化劳动和活劳动的货币表现，包括产品在包装、装卸、运输、储存、流通加工等物流活动中所支出的人力、财力、物力之总和。现代物流成本的范围更广，贯穿于企业经营活动的全过程，包括从原材料供应开始一直到将商品送达到消费者手中所发生的全部物流费用。物流成本按不同的标准有不同的分类，按产生物流成本主体的不同，可以分为企业自身物流成本和委托第三方从事物流业务所发生的费用即委托物流费。如果按物流的功能，可以对物流成本做如下分类：
1.运输成本。主要包括人工费用，如运输人员工资、福利、奖金、津贴和补贴等;营运费用，如营运车辆染料费、折旧、维修费、养路费、保险费、公路运输管理费等等;其他费用，如差旅费、事故损失、相关税金等。
2.仓储成本。主要包括建造、购买或租赁等仓库设施设备的成本和各类仓储作业带来的成本，如出入库作业、理货作业、场所管理作业、分区分拣作业中的人工成本和相关机器设备费用。
3.流通加工成本。主要有流通加工设备费用、流通加工材料费用、流通加工劳务费用及其他如在流通加工中耗用的电力、燃料、油料等费用。
4.包装成本。包括包装材料费用、包装机械费用、包装技术费用、包装人工费用等。
5.装卸与搬运成本。主要包括人工费用、资产折旧费、维修费、能源消耗费以及其他相关费用。
6. 物流信息和管理费用。包括企业为物流管理所发生的差旅费、会议费、交际费、管理信息系统费以及其他杂费。
需要指出的是广义的仓储费用包括流通加工成本以及装卸搬运成本，由于这两者在整个仓储成本中占有较大的比例，所以单独列出以加强物流成本管理。
Logistics cost, logistics cost) refers to the logistics activity in the consumption of materialized labor and living of currency performance, including product in the packaging, loading and unloading, transportation, storage, circulation processing and logistics activities such as spending in the summation of manpower, financial and material resources. Modern logistics cost is wider, throughout the course of business activities, including from raw material supply to the goods will be sent to achieve all of the logistics costs incurred in consumers' hands. Logistics cost according to the classification of different standards, according to the different, make the logistics cost can be divided into their own logistics cost and to entrust a third party engaged in the costs of logistics business or entrust logistics cost. If according to logistics function, can be classified to logistics cost as follows:
1. The transportation cost. Mainly include the labor cost, such as transportation personnel wages, benefits, bonuses, allowances and subsidies, etc.; Operating expenses, such as operating vehicle dye cost, depreciation, maintenance, road maintenance, insurance, road transportation management fees, etc. Other fees, such as traveling expenses, accident loss, relevant taxes, etc.
2. Warehousing costs. Mainly including build, buy or lease the cost of warehouse facilities and all kinds of warehouse operation cost, loading and unloading operations, such as cargo handling operation, location management operation, partition sorting operation of artificial cost and related machinery and equipment costs.
3. Distribution processing cost. Main distribution processing equipment costs, circulation processing and material cost, labor cost and other such as consumption of electricity in the circulation processing, fuel, oil, etc.
4. Packaging costs. Includes cost of packing materials, packing machinery cost, packaging cost, artificial cost, etc.
5. Loading and unloading and handling cost. Mainly include the labor cost, assets depreciation and maintenance costs, energy consumption, as well as other related fees.
6. Logistics information and management fees. Including enterprises for logistics management of travel, meetings and entertainment expenses, management information systems and other miscellaneous fees.
It should be pointed out that general warehousing costs including circulation processing cost and handling cost, because the two occupy large proportion in the whole warehouse cost, so a separate list in order to strengthen the logistics cost management. [
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