ABSTRACT
With the economic developing, logistics are more and more important. There are not clear programmers which can solute to control the cost of the logistics in HangZhou Lvye Steel Com., Ltd. Enterprises just control the logistics cost on the surface. But enterprises don’t analyze the logistics cost in-depth in the status. The article is through series of cost control method to control the logistics cost of enterprises. "The third source of profits" does its utmost to play an importance role in enhancing the comprehensive competitiveness of enterprises.
The first chapter introduced the feasibility of the logistics cost control、the background of the title，and expatiate the research purposes of the paper.
The second chapter compared the study of the logistics cost control between inside and outside, and described that it could improve the competence of the enterprises.
The third chapter analyzed for HangZhou Lvye Steel Com., Ltd. Enterprises with Activity-Based Costing, and introduced the function of Activity-Based Costing. It can control the cost better, so the competence. It can solute the problem with control method. That can control the cost better.
The last chapter prospected the paper.
KEYWORDS：logistics cost、cost control、the components of the cost、Activity-Based Costing
