Small And Medium Food Processing Enterprises’ Logistics Cost And Application Research

With the rapid development of the food processing industry, food processing SMEsby reduce the logistics costs which is an important part of food products cost can gainmore space for increase company’s economic benefits and market competitiveness. Yet,logistics costs in food processing SMEs remains high currently, for it have problemswith low efficiency of logistics operations, incomplete statistics range of logistics costsand lack of effective logistics cost control methods. Therefore, study on logistics costcontrol has some theoretical and practical significance to reduce the overall logisticscosts of food processing industry and its SMEs.The main research contents are as follows:(1) It described the background andsignificance of logistics cost control in food processing SMEs.(2) Analysis theinfluencing factors of logistics cost control in food processing SMEs. It define the scopeof food processing SMEs, and starts from the perspective of characteristics in the foodproduct to analyze its logistics corporate process, then conducted analysis of therelationship between logistics cost control in food processing SMEs and its keyinfluencing factors though questionnaires and use non-parametric tests, so to pointedout the logistics cost management and control problem in this type of enterprises.(3)Built logistics cost control model of food processing SMEs. It start with the connotationof logistics costs in food processing SMEs, analyzed the composition of its logisticscost and management features, and introduction of the basic principles of ActivityBased Costing, then constructed model of small and medium sized food processingenterprise’s logistics cost accounting and control system based on TD-ABC, it alsoproposed the implementation procedures to determine the control point on actualoperating conditions.(4) Empirical research on logistics costs control of QS foodprocessing enterprises. It analyzed QS food processing company’s logistics costcombined with its occurred processes, and verified the feasibility of logistics costscontrol based on time-driven activity-based-costing by applied it, then reduce itslogistics cost and determine the self-operate logistics are non-value added activities, soto gives recommendations of logistics cost control management in QS enterprise.The main conclusions in this study are as follows:(1) Logistics cost accounting model and control system of food processing SMEs was constructed, and verify that theTD-ABC applicable to such enterprise’s logistics cost control.(2) Do empirical analysisby take application of TD-ABC on logistics cost control in QS food processingenterprise, can reduce its logistics cost, and made logistics cost control management andlogistics process transformation recommendations for high expense in self-supportlogistics.Innovation points of the paper are as follows:(1) Small and medium foodprocessing logistics cost control in applied the time-driven ABC, in this paper toprovide a new logistics costs method for this type of company.(2) It make empiricalresearch on control and optimize the logistics cost in a medium sized food processingenterprise, presented the TD-ABC concrete implementation steps in the actual operationof such enterprises.