The main purpose of this paper is to study the application of ABC in cost management and control for TPLs enterprises, from a microscopic view and the angle of the logistics service provider.

• 本文的目的就是试图从微观的、物流服务提供者的角度来研究作业成本法在第三方物流企业成本管理中的应用，核心是物流企业产品成本计算与成本控制。