Research on the Analysis of the Cost of Logistics Enterprises —Analysis Based on the Financial Statements of 15 Logisitics Listing Enterprises

摘要

With the development of domestic economy and the change of consumption patterns, especially the boom in online shopping, the logistics industry has a dramatic development in our country. Nevertheless, the logistics enterprises are still facing some issues such as high service cost, lack of competition, etc. Previous study on the cost of logistics enterprises concentrated more on the theoretical analysis. This study is based on the study of the logistics costs、ratio using and contrast analysis to analyze the cost of main operation、period charge and main business income and according to the financial statement of 15 logistics listing enterprises, discuss the reasons of the high cost of logistics enterprises.