Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course

Aiping Wu

doi:doi:10.11648/j.si.20251306.14

Research Article |

| Peer-Reviewed

Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course

Aiping Wu^*

Published in Science Innovation (Volume 13, Issue 6)

Received: 28 September 2025 Accepted: 22 October 2025 Published: 10 December 2025

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Abstract

As one of the core courses in the logistics management major, “Logistics Cost Management” holds a pivotal position in the professional talent cultivation system. The course content is extensive, deeply integrating knowledge from management, accounting, economics, and logistics management, demonstrating a high degree of integration, technicality, and practicality. Against the backdrop of the continuous innovation of educational concepts, course-based ideological and political education has become an important direction for educational development. This article focuses on deeply exploring the ideological and political elements in the "Logistics Cost Management" course and actively seeking effective integration paths. By skillfully integrating ideological and political elements into professional knowledge teaching, it aims to achieve an organic unity of knowledge imparting and value guidance. On the one hand, this approach helps enhance students' comprehensive qualities, strengthen their sense of social responsibility and professional ethics awareness. It enables students to master professional skills while establishing correct values and professional conduct, becoming logistics talents with noble character and professional competence. On the other hand, this exploration also provides valuable references for the ideological and political construction of other professional courses. By sharing experiences and achievements, it promotes the overall teaching quality improvement of logistics management major courses in colleges and universities, facilitates the coordinated development of professional education and ideological and political education, and cultivates more high-quality talents with both virtue and ability for the logistics management major and the entire logistics industry, contributing to the healthy and sustainable development of the industry.

Published in	Science Innovation (Volume 13, Issue 6)
DOI	10.11648/j.si.20251306.14
Page(s)	157-161
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2025. Published by Science Publishing Group

Keywords

Logistics Cost Management, Curriculum-Based Ideological and Political Education, The Trinity, Value Innovation

1．引言

《物流成本管理》作为物流管理专业的核心课程，旨在培养学生的物流成本管理意识和能力，使其能够系统掌握物流成本管理的基本理论、方法和工具，在实习实践、工作中能够运用所学知识解决实际问题

[1]

。然而，随着社会对物流管理人才要求的不断提高，传统的教学模式已难以满足新时代对高素质、复合型人才的需求

[2]

。特别是在课程思政方面，如何将思想政治元素有机融入专业课程教学中，培养学生的职业道德、社会责任感和创新精神，成为当前教学改革的重要课题

[3]

。该课程旨在利用物流成本工具、以物流成本为手段对企业进行物流管理，最终实现企业的综合管理的一种活动；结合物流专业技术和各学科知识为基础，进行社会实践，在实践过程中保持优良的传统美德。通过对教学内容、教学方法和考核评价的创新，挖掘课程中的思政元素，实现社会价值（绿色环保、节约资源）最大化；企业价值(利润)最大化和消费者（客户为中心）利益最大化，是课程、专业、人才培养与经济社会发展协调统一的根本目标

[4]

。

2．《物流成本管理》课程思政现状分析

物流成本管理作为物流管理专业的核心课程，在当前高校教育中面临着如何有效融入思政教育元素的挑战。通过对现有教学实践的深入分析，发现物流成本管理课程在思政教育方面存在多方面的不足；这些问题不尽快解决不仅会影响本课程课程思政的实施效果，同时也会制约学生综合素质的提升。本文将从课程思政融入深度不足、教学方法与资源局限、考核评价体系不完善三个方面，系统分析物流成本管理课程在思政教育方面的现状与问题，为课程改革提供针对性的改进方向。

2.1．课程内容与思政融入不足

当前思政内容融入物流成本管理课程存在三个突出问题：

首先，教材体系呈现“专业主导、思政点缀”的特征。教材内容90%以上聚焦于成本核算方法、控制技术等专业知识模块，思政元素仅以碎片化方式存在于不足10%的案例中。例如，在运输成本优化章节，15本主流教材中仅有3本提及碳排放成本计算，且平均篇幅不足2页。这种结构失衡导致价值引导缺乏系统性

[5]

。

其次，思政内容与专业理论知识的融合度不高。现有融入方式多为“理论讲解+思政补充”的简单叠加，而非有机整合。以仓储管理为例，教师在讲解ABC分类法时，通常先完成技术性讲解，再附加“精益管理”的思政点，二者缺乏内在逻辑关联，学生认为这种融入方式“生硬牵强”

[6]

。

最后，价值维度不完整。现有内容过度侧重企业价值（利润最大化），对社会价值（绿色环保）和消费者价值（服务质量）的关注严重不足。在运输路径优化教学中，相关案例仅考虑成本最小化，忽视路线选择对社区噪音、碳排放、绿色物流等社会影响的分析

[7]

。

2.2．教学方法与思政融入不足

教学方法的问题主要表现在以下方面：

教学方式单一化现象严重。课堂观察显示，传统讲授式教学占比高达75%以上，而案例教学仅占15%，角色扮演等体验式教学不足5%，这种单一模式难以满足价值内化的教学需求；学生表明，采用案例教学时，思政内容接受度提升明显，但优质案例资源严重匮乏

[8]

。

现代教育技术应用滞后。虽然物流成本管理涉及大量数据决策，但仅不足1/4的教师使用过虚拟仿真等数字化工具。线上资源呈现“碎片化”特征，半数以上思政相关内容分散在不同平台，缺乏系统整合

[9]

。这导致本课程线上线下混合教学难以有效实施。

实践教学环节价值引导缺失。校内实训中，任务设计主要聚焦技术操作，如成本核算软件使用；学生在进行专业实习实践中，仅少数企业导师会系统指导职业伦理等相关知识。这种“重技能轻价值”的倾向，使得实践环节的育人功能未能充分发挥

[10]

。

2.3．考核评价体系与思政融入不足

考核评价体系存在结构性缺陷：

评价维度失衡。现有考核中，主要以专业知识、操作技能为主，而思政素养评价极少涉足。在运输方案设计考核中，100%的评分标准针对技术指标，无人评估方案的社会环境影响。这种导向直接影响了师生的重视程度。

过程性评价缺失。价值观形成需要持续观察，但当前课程采用“期末考试成绩70%+平时成绩30%（考勤+课程作业+课程论文或实践报告等）”的终结性评价(走访发现，高校考核普遍如此)

[11]

。学生在案例分析、小组讨论中表现出的伦理判断等过程性数据，极少数会在课程考核中记录下来。

评价主体单一。评分权主要集中在任课教师手中，企业导师形同虚设，也就无法参与评价，消费者代表等利益相关方完全缺席。课程实践实习期间，企业对学生的职业素养评价反馈率不足5%，错失重要育人评价机会。

评价标准模糊。思政目标表述多为“增强社会责任感”等抽象概念，仅9%的课程制定了可操作的行为指标。相比之下，专业目标如“掌握ABC分析法”等则100%具有明确标准。这种差异导致评价实施困难。

表1 课程思政融入《物流成本管理》存在的主要问题。

问题维度	核心表现	产生后果	数据支撑
内容割裂	思政内容占比不足10%	价值引导碎片化	教材内容分析
方法单一	讲授式教学占75%	学生参与度低	课堂观察记录
评价失衡	思政评价占比少于15%	育人导向弱化	考核方案分析

3．《物流成本管理》课程思政元素的挖掘与融入路径

鉴于当前物流成本管理课程思政元素融入不足；迫切需要优化本课程的教学内容，创新教学方法，改革传统的考核评价体系；进一步挖掘课程中的思政元素，实现知识传授与价值引领的统一。具体如下图所示：

Download: Download full-size image

Figure 1. 图1 课程思政元素的挖掘与融入路径研究。

3.1．教学内容的优化与更新

3.1.1．构建“三位一体”价值导向的内容体系

[12]

围绕社会价值、企业价值和消费者价值三大核心维度重构教学内容。在社会价值层面，重点融入绿色物流理念，在运输成本模块增加碳排放成本核算内容，结合“双碳”目标分析新能源车辆的社会效益；在企业价值层面，通过京东、顺丰等企业案例，展示成本控制与企业社会责任的平衡实践；在消费者价值层面，深入剖析物流服务与成本的关系，培养学生“以客户为中心”的服务意识

[13]

。

3.1.2．开发价值引领型教学资源

建立分类案例库：社会价值类案例包括绿色包装、循环物流等实践；企业价值类案例聚焦成本控制与质量保障的平衡；消费者价值类案例突出用户体验优化。每个教学单元设计“价值三角”分析框架，引导学生从三个维度综合评价物流决策。例如，在仓储成本教学中，同步分析自动化改造（企业价值）、就业影响（社会价值）和配送效率（消费者价值）的关联。

3.2．教学方法的创新与实施

3.2.1．实施价值体验式教学

采用“价值冲突-分析决策-反思提升”的三段式教学法。设计“最后一公里配送成本与服务质量”等价值两难情境，组织角色扮演活动，让学生分别代表企业、社区和消费者进行多轮谈判，切身理解不同主体的价值诉求。运用数字化工具建立“物流价值沙盘”，实时模拟决策对三方价值的影响变化。

3.2.2．创新互动教学方法

开展“价值发现工作坊”，要求学生分组调研实际物流场景中的价值创造案例。例如，分析社区团购物流如何平衡企业成本、居民便利和社会就业。强化校企合作，将优秀的企业导师引进课堂，分享真实业务中的价值权衡经验。开发“物流价值”互动游戏，通过匹配不同成本措施与价值产出的关系，强化价值关联认知。

3.3．考核评价体系的改革

3.3.1．建立价值导向的评价指标

设计“三维度”评价体系：社会价值维度评估学生对绿色物流、民生保障等问题的认知；企业价值维度考察成本效益分析能力；消费者价值维度测试服务创新思维。在案例分析考核中设置“价值平衡分析”专项评分项，要求提出兼顾三方的优化方案。

3.3.2．实施多元化评价方式

采用“价值档案袋"评价法，收集学生在课程中的价值分析报告、伦理决策记录等过程性材料。开展“价值提案"答辩，要求学生针对实际物流问题设计“三方共赢"解决方案。引入企业专家和消费者代表参与评价，从多视角评估学生的价值判断能力。设置“最佳价值平衡奖"等特色奖项，强化价值导向的学习激励。

表2 《物流成本管理》课程思政元素的挖掘与融入路径。

模块	子模块	思政元素	融入路径
教学内容的优化与更新	“三位一体”价值导向内容体系	社会价值：绿色物流、碳排放成本核算、“双碳”目标分析；企业价值：成本控制与社会责任案例（京东、顺丰）；消费者价值：物流服务与成本关系、“以客户为中心”意识	运输成本模块融入碳排放核算；企业案例对比分析；服务成本关联性教学
教学内容的优化与更新	价值引领型教学资源	分类案例库（社会/企业/消费者价值）； “价值三角”分析框架（如仓储成本的多维度关联分析）	绿色包装、循环物流案例；自动化改造的就业、效率、成本分析
教学方法的创新与实施	价值体验式教学	三段式教学法：冲突→决策→反思；数字化工具模拟价值影响（如物流价值沙盘）	“最后一公里配送”角色扮演多主体谈判情境设计
教学方法的创新与实施	创新互动教学方法	价值发现工作坊（实地调研）企业导师进课堂互动游戏强化价值关联认知	社区团购物流平衡分析； “物流价值”游戏
考核评价体系的改革	价值导向评价指标	三维度评价：社会（绿色物流认知）、企业（成本效益）、消费者（服务创新） “价值平衡分析”专项评分	案例分析中三方优化方案设计
考核评价体系的改革	多元化评价方式	“价值档案袋”（过程性材料收集） “价值提案”答辩多主体参与评价（企业/消费者代表）	三方共赢解决方案设计设置“最佳价值平衡奖”

通过思政元素与物流成本管理课程的有机融合，构建“知识传授+价值引领"双螺旋教学模式，依托学银在线、长江雨课堂等平台实施线上线下混合教学，采用案例研讨、趣味游戏、翻转课堂等互动形式增强实践体验

[14]

。创新建立“过程性评价+结果性考核+思政育人成效"三维评价体系，同时将大数据、AI技术融入课程设计，开发新时代物流伦理、智慧供应链等特色思政案例，培养兼具专业能力与职业道德的创新型人才，实现专业教学与价值塑造的同频共振

[15]

。

4．结论与展望

通过对《物流成本管理》课程思政元素的挖掘与融入，提出系统化的改革路径，旨在实现专业知识传授与价值引领的有机统一。研究以“三位一体”价值导向为核心，从教学内容、教学方法和考核评价三个维度进行创新，构建了“知识传授+价值引领”的双螺旋教学模式，为培养物流管理专业的高素质人才提供可借鉴的实践方案。通过教学内容重构、教学方法创新和考核评价改革实现价值引领。在教学内容上，以社会价值（绿色物流、碳排放核算）、企业价值（京东/顺丰责任案例）和消费者价值（客户服务）协同为导向，开发分类案例库和“价值三角”分析框架，实现多维度价值平衡教学。教学方法采用“冲突-决策-反思”体验式教学，通过“最后一公里配送”情境模拟、物流沙盘演练等互动形式深化价值认知。考核评价创新建立社会-企业-消费者"三维度"体系，运用价值档案袋、多主体答辩等多元方式，全面评估学生的综合决策能力。该体系通过“知识+价值”双螺旋培养模式，运用数字化工具和校企协同机制，培养具有职业素养和社会责任感的物流人才，为《物流成本管理》课程思政建设提供实践范式。

未来，可进一步深化技术赋能（如大数据、AI在思政案例开发中的应用），拓展校企协同的深度，并探索跨学科融合的课程思政创新路径，以持续提升物流管理人才的职业素养和社会责任感。这一研究不仅为物流专业课程思政建设提供了实践范本，也为其他经管类课程的思政改革提供了理论参考。

基金项目

广东省高等学校教学管理学会项目“创新和发展民办高校物流管理专业课程思政建设的路径研究”（GDZLGL2422)；广东理工学院校级高等教育教学改革项目“《物流成本管理》课程思政元素的挖掘与融入路径研究”（JXGG2025067）；广东理工学院校级高等教育教学改革项目“地方高校新文科物流管理专业数智化人才培养模式探究”（JXGG2025086）；广东理工学院校级高等教育教学改革项目“三全育人”视域下《物流法规》课程思政多维融合路径探索”（JXGG2025076)。

ORCID

0009-0006-9797-1517 (Aiping Wu)

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Wu, A. (2025). Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course. Science Innovation, 13(6), 157-161. https://doi.org/10.11648/j.si.20251306.14

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ACS Style

Wu, A. Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course. Sci. Innov. 2025, 13(6), 157-161. doi: 10.11648/j.si.20251306.14

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AMA Style

Wu A. Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course. Sci Innov. 2025;13(6):157-161. doi: 10.11648/j.si.20251306.14

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@article{10.11648/j.si.20251306.14,
  author = {Aiping Wu},
  title = {Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course
},
  journal = {Science Innovation},
  volume = {13},
  number = {6},
  pages = {157-161},
  doi = {10.11648/j.si.20251306.14},
  url = {https://doi.org/10.11648/j.si.20251306.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20251306.14},
  abstract = {As one of the core courses in the logistics management major, “Logistics Cost Management” holds a pivotal position in the professional talent cultivation system. The course content is extensive, deeply integrating knowledge from management, accounting, economics, and logistics management, demonstrating a high degree of integration, technicality, and practicality. Against the backdrop of the continuous innovation of educational concepts, course-based ideological and political education has become an important direction for educational development. This article focuses on deeply exploring the ideological and political elements in the "Logistics Cost Management" course and actively seeking effective integration paths. By skillfully integrating ideological and political elements into professional knowledge teaching, it aims to achieve an organic unity of knowledge imparting and value guidance. On the one hand, this approach helps enhance students' comprehensive qualities, strengthen their sense of social responsibility and professional ethics awareness. It enables students to master professional skills while establishing correct values and professional conduct, becoming logistics talents with noble character and professional competence. On the other hand, this exploration also provides valuable references for the ideological and political construction of other professional courses. By sharing experiences and achievements, it promotes the overall teaching quality improvement of logistics management major courses in colleges and universities, facilitates the coordinated development of professional education and ideological and political education, and cultivates more high-quality talents with both virtue and ability for the logistics management major and the entire logistics industry, contributing to the healthy and sustainable development of the industry.
},
 year = {2025}
}

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TY  - JOUR
T1  - Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course

AU  - Aiping Wu
Y1  - 2025/12/10
PY  - 2025
N1  - https://doi.org/10.11648/j.si.20251306.14
DO  - 10.11648/j.si.20251306.14
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 157
EP  - 161
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20251306.14
AB  - As one of the core courses in the logistics management major, “Logistics Cost Management” holds a pivotal position in the professional talent cultivation system. The course content is extensive, deeply integrating knowledge from management, accounting, economics, and logistics management, demonstrating a high degree of integration, technicality, and practicality. Against the backdrop of the continuous innovation of educational concepts, course-based ideological and political education has become an important direction for educational development. This article focuses on deeply exploring the ideological and political elements in the "Logistics Cost Management" course and actively seeking effective integration paths. By skillfully integrating ideological and political elements into professional knowledge teaching, it aims to achieve an organic unity of knowledge imparting and value guidance. On the one hand, this approach helps enhance students' comprehensive qualities, strengthen their sense of social responsibility and professional ethics awareness. It enables students to master professional skills while establishing correct values and professional conduct, becoming logistics talents with noble character and professional competence. On the other hand, this exploration also provides valuable references for the ideological and political construction of other professional courses. By sharing experiences and achievements, it promotes the overall teaching quality improvement of logistics management major courses in colleges and universities, facilitates the coordinated development of professional education and ideological and political education, and cultivates more high-quality talents with both virtue and ability for the logistics management major and the entire logistics industry, contributing to the healthy and sustainable development of the industry.

VL  - 13
IS  - 6
ER  -

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Author Information

Aiping Wu

School of Economics and Management, Guangdong Technology College, Zhaoqing, China

Biography: 吴爱萍(1982.06-)，女，江西丰诚，副教授，博士，研究方向：高等教育、区域经济、绿色物流

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http://orcid.org/0009-0006-9797-1517

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Figure 1

Figure 1. 图 1 课程思政元素的挖掘与融入路径研究。

Table 1

表1 课程思政融入《物流成本管理》存在的主要问题。
Table 2

表2 《物流成本管理》课程思政元素的挖掘与融入路径。

Plain Text BibTeX RIS

APA Style

Wu, A. (2025). Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course. Science Innovation, 13(6), 157-161. https://doi.org/10.11648/j.si.20251306.14

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ACS Style

Wu, A. Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course. Sci. Innov. 2025, 13(6), 157-161. doi: 10.11648/j.si.20251306.14

Copy | Download

AMA Style

Wu A. Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course. Sci Innov. 2025;13(6):157-161. doi: 10.11648/j.si.20251306.14

Copy | Download

@article{10.11648/j.si.20251306.14,
  author = {Aiping Wu},
  title = {Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course
},
  journal = {Science Innovation},
  volume = {13},
  number = {6},
  pages = {157-161},
  doi = {10.11648/j.si.20251306.14},
  url = {https://doi.org/10.11648/j.si.20251306.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20251306.14},
  abstract = {As one of the core courses in the logistics management major, “Logistics Cost Management” holds a pivotal position in the professional talent cultivation system. The course content is extensive, deeply integrating knowledge from management, accounting, economics, and logistics management, demonstrating a high degree of integration, technicality, and practicality. Against the backdrop of the continuous innovation of educational concepts, course-based ideological and political education has become an important direction for educational development. This article focuses on deeply exploring the ideological and political elements in the "Logistics Cost Management" course and actively seeking effective integration paths. By skillfully integrating ideological and political elements into professional knowledge teaching, it aims to achieve an organic unity of knowledge imparting and value guidance. On the one hand, this approach helps enhance students' comprehensive qualities, strengthen their sense of social responsibility and professional ethics awareness. It enables students to master professional skills while establishing correct values and professional conduct, becoming logistics talents with noble character and professional competence. On the other hand, this exploration also provides valuable references for the ideological and political construction of other professional courses. By sharing experiences and achievements, it promotes the overall teaching quality improvement of logistics management major courses in colleges and universities, facilitates the coordinated development of professional education and ideological and political education, and cultivates more high-quality talents with both virtue and ability for the logistics management major and the entire logistics industry, contributing to the healthy and sustainable development of the industry.
},
 year = {2025}
}

Copy | Download

TY  - JOUR
T1  - Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course

AU  - Aiping Wu
Y1  - 2025/12/10
PY  - 2025
N1  - https://doi.org/10.11648/j.si.20251306.14
DO  - 10.11648/j.si.20251306.14
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 157
EP  - 161
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20251306.14
AB  - As one of the core courses in the logistics management major, “Logistics Cost Management” holds a pivotal position in the professional talent cultivation system. The course content is extensive, deeply integrating knowledge from management, accounting, economics, and logistics management, demonstrating a high degree of integration, technicality, and practicality. Against the backdrop of the continuous innovation of educational concepts, course-based ideological and political education has become an important direction for educational development. This article focuses on deeply exploring the ideological and political elements in the "Logistics Cost Management" course and actively seeking effective integration paths. By skillfully integrating ideological and political elements into professional knowledge teaching, it aims to achieve an organic unity of knowledge imparting and value guidance. On the one hand, this approach helps enhance students' comprehensive qualities, strengthen their sense of social responsibility and professional ethics awareness. It enables students to master professional skills while establishing correct values and professional conduct, becoming logistics talents with noble character and professional competence. On the other hand, this exploration also provides valuable references for the ideological and political construction of other professional courses. By sharing experiences and achievements, it promotes the overall teaching quality improvement of logistics management major courses in colleges and universities, facilitates the coordinated development of professional education and ideological and political education, and cultivates more high-quality talents with both virtue and ability for the logistics management major and the entire logistics industry, contributing to the healthy and sustainable development of the industry.

VL  - 13
IS  - 6
ER  -

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