From the actual situation of the enterprises safety management and cost management , the paper shows the concept of safety cost and its new categorizing method . base on it , the paper provide the new index to appraise the effect of safety management in business and the method of technical and economic analysis of safety investment in enterprises . according to the relationship of safety investment - benefit model , we can judge what is highly sensitive to affect the benefit of safety investment 因此从企业安全管理及成本管理的实际情况出发，本文首先提出安全成本的概念、安全成本的科学分类方法，在此基础上，给出了安全管理评估指标及安全投资技术经济分析的方法，建立了安全投资?效益系统的关联分析模型，并对这一关联模型进行了实证分析，从而可以有效的判断影响企业安全投资效益的关键因素，对于利用有限财力导向合理的安全投资，寻求最佳安全成本有重要的现实意义。
The thesis is researched by means of quantitative and qualitative analysis . firstly , the concept and assortment of logistics cost and basic knowledge of cost control are expatiated on . next , to a certain extent , the usage of abc solves the puzzle about logistics cost " s calculation methods which is brought on by the conflict between the iceberg theory of logistics cost and practicality 本文采用定性与定量相结合的分析手段，从阐述物流成本的概念、分类以及成本控制的基础知识等理论问题入手，给出了协调物流成本冰山学说与实践工作之间关于物流成本核算难题的一个思路，即作业成本法的运用。
