随着现代物流业规模不断扩大，物流业飞速发展与市场细分及客户需求增长之间的矛盾愈演愈烈，对物流企业成本管理提出更高要求。在此大背景下，K物流公司粗放的成本管理模式严重制约着企业的发展，本文以K公司为例进行深入研究，寻找助力企业稳定发展的成本管理方案。

本文以成本管理、作业成本管理、物流成本管理等相关理论为基础，通过K物流公司成本管理现状进行分析，针对该公司存在的信息化程度不足、部分成本预算管理缺失、成本核算不严谨、成本控制与成本分析脱节、成本控制手段单一等问题，提出基于作业成本法的成本管理优化方案，应用作业成本法的管理理论对物流各环节进行作业拆解，了解各环节物流活动实现的目的，进行项目间成本合理分配，并在此上基础通过成本分析找到成本控制薄弱环节，对控制手段做出适当调整。

针对K公司B2B和B2C两种不同业务模式，分别引用K公司深圳B03仓、上海C02仓两个典型案例进行优化分析。根据物流活动达成目标重新调整作业中心成本归集范围，同时结合项目实际仓储面积占用情况、人员效能情况、包装使用情况等对成本进行有效再分配，实现项目间成本清晰划分。并对优化后的数据进行分析，得出企业在人员效能管理及运营成本控制中存在的问题，结合具体问题提出提升人员效能及成本控制的优化方案。通过对典型案例进行优化前后定量、定性对比分析得出优化方案具有相对合理性。

       通过有效分析，本文得出K公司需要科学合理应用作业成本管理理论，不断提升公司信息化程度，对成本核算进行优化，使项目损益更加真实。以清晰的核算数据为基础，找到成本管理薄弱环节，在流程节点上加强控制，有效减少浪费、提升效能，实现成本精细化管理。

With the continuous expansion of modern logistics industry, the contradiction between rapid development of logistics industry and market segmentation, customer demand growth has become increasingly intense, which will set a higher demand on cost management of logistics enterprises. Against this background, the extensive cost management mode of K Logistics Company seriously restricts the development of enterprises. The thesis takes K Company as a case to conduct in-depth research and seeks for a cost management solution to ensure the steady development of enterprise.

The thesis based on related theories such as cost management, activity-based cost management, logistics cost management, analyzes the current situation of cost management of K Logistics Company, addresses shortcomings such as low information integration, partially missing budget management, imprecise cost accounting, disconnection between cost control and cost analysis, single cost control means, and puts forward a cost management optimization scheme based on activity-based costing. The management theory of activity-based costing is used to disassemble the operations in each link of logistics, to understand the purpose of logistics activities in each link, and to allocate the cost rationally among projects. On this basis, the weak links of cost control are found through cost analysis, and the control means are adjusted appropriately.

Two typical cases of K company, warehouse B03 in Shenzhen and warehouse C02 in Shanghai, are cited to optimize analysis for the B2B and B2C business models of K company respectively. Re-adjust the cost collection scope of the operation center according to the objectives of logistics activities, meanwhile, redistribute the cost effectively based on actual storage area occupancy, personnel efficiency and packaging usage of the project, so as to realize the clear division of costs among projects. Analyze the optimized data, find out problems in personnel efficiency management and operating cost control of enterprises, and put forward the optimization scheme to improve personnel efficiency and cost control in combination with specific problems. The optimization scheme is relatively reasonable through quantitative and qualitative comparative analysis of typical cases before and after optimization.

       Through effective analysis, the thesis concludes that K company needs to apply activity-based cost management theory scientifically and reasonably, continuously improve informatization of the company, optimize the cost accounting, and make the project profit and loss more realistic. Based on clear accounting data, find out the weak links of cost management, strengthen control at process nodes, effectively reduce waste, improve efficiency, and realize refined cost management.