首先，本文回顾了精益思想和物流成本控制理论的国内外研究现状，阐述了基
础理论的概念和原则，介绍了精益物流成本控制的概念，流程和相关分析方法，为
下文研究提供了理论基础。
其次，结合 Z 公司天然橡胶物流成本控制的现状，分析了流程、运输、仓储等
物流成本控制存在的问题和原因，对不符合精益物流成本控制的环节进行了深入分
析。
再次，通过物流成本分析工具对 Z 公司天然橡胶物流成本控制进行了评价：利
用运输模型对 Z 公司存在的不同运输方式和最短路径问题进行了探讨；利用库存模
型对仓储费用等问题进行分析；利用层次分析法探讨了第三方物流商的选择问题。
最后，在上述分析的基础上制定了基于精益思想的物流成本控制对策，主要涉
及组织和流程优化，运输成本优化，仓储成本优化和建立关键绩效指标等几个方面。
研究表明，经过精益物流成本控制后，Z 公司的物流成本可以大幅下降，交货时间可
以缩短，客户满意度可以得到提高。
关键词： 精益思想；物流成本控制；物流流程；优化；关键绩效指标
Abstract
The profit margins of our country’s large number of small and medium enterprises
are generally not high and the competition is fierce in the market. The logistics costs
account for a high proportion of operating costs, and the reduction of logistics cost can
bring profits growing exponentially. With the domestic labor costs and raw material costs
increasing, economic growth slowing down and other reasons, the domestic enterprises are
facing cost pressure which keeps increasing. In order to gain a competitive advantage in
the fierce competition, the small and medium enterprises need to strengthen the logistics
cost control and minimize logistics costs so that they could become the cost leader in the
industry, so lean logistics cost control is very necessary.
Firstly, this paper reviews the research situation of the theories about Lean Thinking
and the logistics cost, and then describes the concepts and principles of relative theories,
and it proposes the concepts, processes and ways of analysis of lean logistics cost control
as theoretical basis for further research.
Secondly, combining the status of natural rubber logistics cost control of Z Company,
this paper analyzes not only the specific problems and reasons of process, warehousing
and transportation, but also the aspects inconsistent with lean logistics cost control.
Thirdly, it also analyzes Z Company’s different ways of transport and the shortest
path problem by using transport model. The warehousing costs are evaluated by using
inventory model and the choice in a number specific decisions are discussed by using AHP.
On this basis, the objectives and principles of Z Company’s natural rubber logistics cost
control are formulated.
Finally, the paper proposes the logistics cost control measures based on Lean
Thinking, and it mainly relates to the optimization of organization and process, the
optimization of transport costs, warehousing costs and KPI etc. The study has shown that
Z Company’s logistics costs decrease significantly and the delivery time is shortened. The
customer satisfaction is also improved after the lean logistics cost control.
Keywords: lean thinks; logistics cost control; logistics processes; optimization;KPI
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