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Study Of Agricultural Product Logistics Cost Control Based On The Theory Of Value Chain

Posted on:2013-04-30Degree:MasterType:Thesis
Country:ChinaCandidate:L DingFull Text:PDF
GTID:2249330371494777Subject:Accounting
Abstract/Summary:PDF Full Text Request
Agriculture is the fundamental industry of our country economy, agricultural production, distribution, exchange and consumption constitute the organic agricultural production chain, a part of any missing or not unobstructed will influence the development of agriculture. Agricultural products logistics as an important part of play a decisive role, but the agricultural product logistics cost is excessively high and the traditional method of logistics cost control limitation has become the important factors that restricted the development of agricultural economy, so the correct accounting evaluation of agricultural products logistics cost, reduce the proportion of total costs is the focus of current research.In view of the above situation, considering the characteristics of agricultural products logistics cost, value chain theory is introduced into the cost control of agricultural products logistics. Firstly, based on the value chain of agricultural products logistics cost analysis, from two angles to analysis agricultural products logistics and cost control. Which is based on the internal value chain of agricultural products logistics cost control is divided into two levels:one is to discuss the value of internal value chain activities homework relationship, using different methods to control logistics cost of agricultural products; the two is based on the internal value chain optimization of the agricultural product logistics cost control, recombine effectively to control the logistics cost of agricultural products. Secondly, based on the analysis of value chain, selecting the critical control point index to build agricultural product logistics cost control and evaluation index system, use AHP and fuzzy comprehensive evaluation method to evaluates agricultural products logistics cost control, Finally, examples demonstrate the evaluation index and the feasibility of the method and practical.
Keywords/Search Tags:Agricultural product logistics, value chain, Cost control
PDF Full Text Request
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