现代运输的发展促进了联合运输的形成,从联合运输经营人的角度来计算物流成本,能比较清楚的显示联运企业的运行状况。采用作业成本分析法对成本进行详细的估算,选取从发货人处接单到收货人得到货物为一个区间,以集装箱为单位进行费用的核算,通过对企业内部各个部门的分散分析,来更加精确的计算成本费用,以便及时给予客户合理的报价和更好的衡量企业运行状况 The development of modern transport has promoted the formation of integrated transport. The logistics costs can be calculated from the perspective of joint transport operators, which can clearly show the operation status of intermodal enterprises. The method of ABC is used to estimate the cost in detail. Select the goods from the sender to the receiver to get the goods as a range, and the cost of the container as the unit. Through the decentralized analysis of various departments in the enterprise, More accurate calculation of costs, in order to promptly give customers a reasonable offer and better measure the operation of enterprises