發(fā)布時(shí)間：2018-07-15 07:22

【摘要】：隨著國(guó)民經(jīng)濟(jì)逐步發(fā)展，人們的消費(fèi)習(xí)慣逐步改變，市場(chǎng)對(duì)乳制品的消費(fèi)需求在逐年增長(zhǎng)。乳業(yè)作為國(guó)民經(jīng)濟(jì)中的重要行業(yè)之一，對(duì)其重點(diǎn)發(fā)展具有很深遠(yuǎn)的意義。在我國(guó)，乳品行業(yè)的發(fā)展主要受制于三大因素：奶源，消費(fèi)習(xí)慣和運(yùn)輸距離。首先，乳制品的原材料主要是原奶，我國(guó)幅員遼闊，奶源基本都在北方地區(qū)，建立和培養(yǎng)奶源地受到較長(zhǎng)的時(shí)間周期及有限的牧場(chǎng)限制。其次，現(xiàn)階段我國(guó)尚未形成乳制品規(guī)模性的習(xí)慣性消費(fèi)群體，消費(fèi)習(xí)慣的形成具有傳承性、持久性和引導(dǎo)性，短時(shí)間內(nèi)改善難度很大。第三，乳制品保質(zhì)期較短，我國(guó)目前的主要消費(fèi)群體在南方，運(yùn)輸距離很長(zhǎng)，，企業(yè)正面臨著物流成本居高不下的嚴(yán)峻問(wèn)題，同時(shí)也成為了制約產(chǎn)品銷(xiāo)量的關(guān)鍵。 本文主要研究對(duì)象是我國(guó)乳品企業(yè)的物流成本，首先陳述了物流及物流成本的相關(guān)理論，表明了物流成本在企業(yè)的成本管理中所占據(jù)的重要地位。其次結(jié)合我國(guó)乳品行業(yè)的物流現(xiàn)狀，通過(guò)調(diào)研訪談等多種渠道，對(duì)其物流經(jīng)營(yíng)現(xiàn)狀、物流成本現(xiàn)狀進(jìn)行了詳細(xì)的分析，了解到乳品企業(yè)物流成本居高不下。為改善現(xiàn)狀，優(yōu)化成本，文中提出物流發(fā)展的一種新的組織形態(tài)——第四方物流（4PL），而后對(duì)乳品企業(yè)發(fā)展4PL進(jìn)行適用性分析(包括必要性及可行性分析)，據(jù)此建立適合乳品企業(yè)的新型物流運(yùn)作模式。同時(shí)運(yùn)用作業(yè)成本法的相關(guān)理論構(gòu)建乳品企業(yè)物流成本的測(cè)算模型。最后本文以我國(guó)某大型乳品企業(yè)為例，對(duì)其在不同運(yùn)作模式下的物流成本進(jìn)行測(cè)算及比較分析，證明了第四方物流對(duì)于乳品企業(yè)降低成本提高效益具有積極的作用。本文的研究在一定程度上開(kāi)辟了乳品企業(yè)更好發(fā)展的新路徑。
[Abstract]:With the development of national economy and the change of people's consumption habits, the market demand for dairy products is increasing year by year. As one of the important industries in the national economy, dairy industry has far-reaching significance for its key development. In China, the development of dairy industry is mainly restricted by three factors: milk source, consumption habits and transportation distance. First of all, the raw material of dairy products is mainly raw milk, China has a vast territory, milk sources are basically in the northern region, the establishment and cultivation of milk sources are limited by a long period of time and limited pasture. Secondly, at present our country has not formed the dairy product scale habitual consumer group, the consumption habit formation has the inheritance, the persistence and the guidance, the short time improvement is very difficult. Third, the shelf life of dairy products is relatively short, the main consumer groups of our country are in the south, the transportation distance is very long, the enterprises are facing the severe problem of high logistics cost, and also become the key to restrict the sales volume of products. The main research object of this paper is the logistics cost of dairy enterprises in China. Firstly, the related theory of logistics and logistics cost is stated, which shows the important position of logistics cost in the cost management of enterprises. Secondly, combined with the logistics situation of dairy industry in our country, through investigation and interview and other channels, this paper analyzes the current situation of logistics management and logistics cost in detail, and finds out that the logistics cost of dairy enterprises is high. To improve the status quo and optimize costs, In this paper, a new organizational form of logistics development, the fourth party logistics (4PL), is proposed, and then the applicability analysis (including necessity and feasibility analysis) of the development of 4PL in dairy enterprises is carried out, and a new logistics operation mode suitable for dairy enterprises is established. At the same time, the calculation model of logistics cost of dairy enterprises is constructed by using the theory of activity-based costing. Finally, taking a large dairy enterprise in our country as an example, this paper calculates and compares the logistics cost under different operating modes, and proves that the fourth party logistics has a positive effect on reducing the cost and improving the efficiency of dairy enterprises. To a certain extent, the research of this paper has opened up a new way for dairy enterprises to develop better.
【學(xué)位授予單位】：西安建筑科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.82;F252;F406.7

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