摘要:本文以上海万腾物流有限公司的成本管理为例，在该公司收益迟迟不能上升的背景下探讨了该第三方物流公司的成本管理存在的问题并提出相应的对策建议，通过调研该公司的成本方面部分数据，得到该公司的项目成本基本构成，罗列并计算公司的逐年成本及收入的变动率，定性定量分析了该企业成本管理存在的如运输成本高居不下、尚未形成成本战略管理、成本管理体制机制不健全、缺乏高端专业人才以及信息化、规范化标准化工作的滞后等问题，提出了对于运输成本灵活控制、制定与企业发展相适应的成本管理规划、建立健全的信息技术体系、提升并引进高端专业人才以及建立战略联盟等方面的建议，具有使企业物流合理化使物流体系更优化、增强企业竞争力、提高企业乃至社会经济效益的意义。

关键词：第三方物流 上海万腾物流有限公司 成本管理分析 对策建议

Abstract: Shanghai Wan Teng Logistics Ltd cost management is discussed. In the background of the delay in the company's revenue rose，the company's third-party logistics cost management problems is discussed and appropriate countermeasures suggested by the company's research cost part of the data is proposed , tcost management mechanism is not perfect, the lack of high-end professionals, and information technology, standardization lag problem, a flexible control for transportation costs to develop and adapt business development cost management plan, establish and improve the IT system to enhance and the introduction of high-end professionals, and other aspects of the proposal to establish a strategic alliance, with the enterprise logistics rationalization of logistics system to make more optimized to enhance the competitiveness of enterprises, and improving social and economic benefits as well as the significance.

Key words：Third-party logistics Shanghai WanTeng Logistics Company Cost Management Analysis Suggestions