中文摘要：

针对快递业一次性包装的浪费现象,定义成本收益公式,并运用成本收益分析法对我国的快递公司进行测算,得出实施标准化包装的盈利点、平衡点、亏损点,给快递企业决策提供参考性的意见.

英文摘要：

Aiming at disposable packaging waste,this paper defines the cost benefit formula,and uses the cost-income analysis to estimate for express company in China. Profit point,balance point and loss point of implementing standardized packaging are obtained to provide reference to decision-making for express enterprise.