I 摘要 2018 年社会物流总费用与 GDP 的比率为 14.8%，而美国的占比为 8%，我国的 物流成本占比长期高于海外发达国家甚至其他金砖国家，近年来电子商务的迅猛发展 带来了对运输和配送的巨大需求，快递服务企业业务量逐年递增。运输是物流的核心 功能，是影响物流成本的重要因素, 然而，对于电商企业的物流运输成本控制，由于 行业的特点不同，我们不能照搬传统企业的运输成本控制方法，必须根据行业特点找 到适合电商企业的物流运输成本控制的方法。 本文以京东物流西北地区终端运输成本控制为分析对象，从物流运输成本的构成 项目为切入点进行分析研究，旨在丰富电商行业在物流运输成本控制的理论研究，同 时为类似京东、亚马逊、苏宁、国美、沃尔玛等 B2C 电商企业，以及西北其他物流快 递企业的运输运营提供了可借鉴的实例分析，对企业物流成本控制具有一定的参考意 义。 本文首先整理了物流运输成本的相关理论知识，介绍了京东物流西北地区终端运 输的整体运营模式，通过全国数据对比得出京东物流西北地区当前终端运输成本高的 现状。然后通过数据分析比较和调查研究，分析了终端运输成本控制中存在的空载率 高、车型配备不合理、闲置成本高、车辆损耗大、第三方合作等问题的原因。最后根 据与西南地区的对比设定了成本下降 10%的控制目标，提出合理规划时效优化正向 空载、利用零担降低逆向空载、制定车辆调度分配计划、优化管理流程降低运营损耗、 创新激励方式提升车辆利用率、闲置车辆租赁发展共建车队、扩大第三方承运商招标、 无车承运模式合作社会车辆、扩大核心城市新能源车辆合作等控制方案，以及属地化 考核制度、人才培养、信息化投入等方案实施保障。 本文认为，运输规划和调度是前置成本控制的关键因素，而成本管理的智能化、 信息化、可视化是保障内部成本控制效率提升的工具。在选择物流模式时，并非仅有 自营和外包的方案，而是将这两种方案有机结合起来，进行战略层面的合作，从而实 现与企业自身成本控制相符合的最优平衡，未来应当发展社会化的运输体系，建立更 深度有效的第三方运输合作， 从而促进货物的流通，确保市场需求的充分满足，不但能节约成本，还能创造更西北大学硕士专业学位论文 II 大利润。 关键词，京东， 物流， 运输， 成本控制ABSTRACT III ABSTRACT In 2018, the ratio of total social logistics expenses to GDP was 14.8%, compared with 8% in the United States. China's logistics cost is higher than that of overseas developed countries or even other Brics countries. The rapid development of e-commerce in recent years has brought about great demand for transportation and distribution. The business volume of express service enterprises increases year by year. Transportation is the core function and important factor of logistics cost. However, due tothe different characteristics of the industry, we can not copy the traditional enterprise transport cost control methods to e-commerce enterprises. Therefore, it is necessaryto find a suitable method of logistics and transportation cost control for e-commerce enterprises. This paper takes the terminal transportation cost control of JD logistics northwest branch as the object of analysis, it analyzes and studies the components of logistics transportation cost and aims to enrich the theoretical research on logistics and transportation cost control in the e-commerce industry. At the same time, it provides a referential example analysis for the logistics operation of B2C e-commerce enterprises, such as JD,Amazon, Suning, Gome and Wal-Mart, as well as other express delivery companies in northwest China. First, this paper sorted out the relevant theoretical knowledge of logistics and transportation cost, elaborated the concept of logistics and transportation cost and cost control theory and method. Secondly, it introduces the overall operation mode of terminal transportation of JD logistics northwest branch. Through the comparison of the national data, the status quo of high terminal transportation cost is obtained, and the current cost control method is elaborated. Then through the data analysis comparison and the investigation research, has analyzed the terminaltransportation cost controlexistence question, such as high empty load rate, unreasonable vehicle configuration, high idle cost, large vehicle loss and small third- party cooperation scope. The reasons are analyzed from internal and external environment. Finally, thecontroltargetof 10%costreduction wasset. Thecost improvementplan includes developing socialized transportation system and optimizing internal cost control process. The implementation guarantee of the scheme includes assessment mechanism, personnel training and information input. This paper holds that transportation planning and scheduling are the key factors of pre-cost control, and the intelligence, informatization and visualization of cost management are the tools to ensure the improvement of internal cost control efficiency. In the choice of logistics西北大学硕士专业学位论文 IV mode. There are not only two solutions of self-operation and outsourcing, but the optimal balance for enterprise cost controlcan be achieved through the strategic cooperation of these two parties to varying degrees. In the future, we should develop a socialized transportation system, establish more in-depth and effective third-party transportation cooperation, accelerate the circulation of goods, meet market demand, and create more profits for enterprises while reducing costs. Keywords: JD, Logistics, Transportation, Cost control目录 V 目录 摘要............................................................................................................................... I ABSTRACT.................................................................................................................III 第一章 绪论...............................................................................................................1 1.1 选题背景及意义............................................................................................1 1.2 研究思路及方法............................................................................................3 1.3 研究内容及框架............................................................................................4 1.4 研究特色和创新点........................................................................................5 第二章 物流运输成本控制相关理论.........................................................................7 2.1 物流运输成本的概念及特点.........................................................................7 2.2 成本控制的概念及特点.................................................................................8 2.3 相关成本控制理论基础.................................................................................8 2.4 公路运输成本控制分析...............................................................................12 第三章 京东物流西北地区终端运输模式及成本控制现状 .....................................15 3.1 京东物流西北地区简介...............................................................................15 3.2 京东物流西北地区终端运输运营模式........................................................16 3.3 京东物流西北地区终端运输成本控制现状.................................................17 3.3.1 成本考核方法....................................................................................17 3.3.2 终端运输成本构成............................................................................18 3.3.3 车辆使用费控制................................................................................19 3.3.4 第三方运费控制................................................................................20 3.4 京东物流西北地区终端运输成本控制结果评价.........................................22 第四章 京东物流西北地区终端运输成本控制存在问题及原因分析 ......................24 4.1 终端运输成本控制存在问题.......................................................................24 4.1.1 车辆空载率高....................................................................................24 4.1.2 车型配备不合理................................................................................24 4.1.3 车辆运营损耗大................................................................................25 4.1.4 车辆闲置成本高................................................................................27 4.1.5 第三方