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With the development of domestic economy and the change of consumption patterns, especially the boom in online shopping, the logistics industry has a dramatic development in our country. Nevertheless, the logistics enterprises are still facing some issues such as high service cost, lack of competition, etc. Previous study on the cost of logistics enterprises concentrated more on the theoretical analysis.This study is based on the study of the logistics costs、ratio using and contrast analysis to analyze the cost of main operation、period charge and main business income and according to the financial statement of 15 logistics listing enterprises,discuss the reasons of the high cost of logistics enterprises. Current situation of logistics cost In 2012, our country's logistics costs as a share of GDP at 17.8%. In 2013, it did not decline, is still around 18%, essentially flat with 2012. While at the same time, the developed countries, such as America, Japan, Germany, the total social logistics costs accounted for the proportion of the national GDP is respectively 8.5%, 8.7% and 8.3%. The BRIC countries, such as India and Brazil, were respectively 13% and 11%. The world average level is at 11.2%.Therefore, the development and the operation efficiency of China's logistics industry is far behind the developed countries and the other BRIC countries, even behind the average level of the world. Table1 the comparison of China's logistics cost data in 2012 and 2013 Unit: trillion RMB Project

Research on the Analysis of the Cost of Logistics Enterprises——Analysis Based on the Financial Statements of 15 Logisitics Listing Enterprises