| Based on the current situation of China's logistics industry,this paper takes 85 A-share listed companies in 2016 as the research object,and conducts an industry survey on the cost of listed companies in China's logistics industry.According to the classification standard of our country,the logistics enterprises are divided into transportation logistics enterprises,warehousing logistics enterprises and integrated logistics enterprises.Based on the theoretical research achievements of experts and scholars,the paper uses Guotai'an database,Data collection,financial reports,audit reports and internal control reports.The main part of the logistics industry listed companies in accordance with the nature of ownership,distribution areas and different sizes,respectively,the logistics business costs and changes in the trend of descriptive statistical analysis,the corresponding cost list and trend changes,and then use the questionnaire to discuss logistics Analysis of influencing factors of enterprise cost change.According to the influence factors of logistics cost,the questionnaire is divided into internal and external factors,transportation cost and storage cost and so on.Use the question and answer of the logistics enterprises' managers,sorting different factors of logistics cost,and list the corresponding chart to show the results of the analysis.After above steps,the basic conclusions are drawn as follows:(1)The different types of logistics enterprises lead to different cost composition,and the transportation cost of transportation logistics enterprises is the highest.(2)The cost of state-owned holding companies is significantly higher than the private enterprises.(3)Logistics enterprises in different region show imbalance in the proportion of logistics costs.(4)The cost of logistics enterprises continued to rise,logistics enterprises should control the cost of logistics.(5)logistics enterprises pay more attention to internal factors than the external factors of logistics cost. |
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