Based on the characteristics of the express company, this article established the cost accounting model and cost control model of express company based on ABC and did the empirical analysis of the model based on X city post express logistics company, to lay foundation for the further study of the operating cost control of express company.%本文立足于快递企业的特点，建立基于ABC作业成本法的快递企业成本核算模型和成本控制模型，并选取X市邮政速递物流公司进行模型的实证分析。以期为快递企业作业成本控制系统的进一步研究奠定基础。
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