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Research On Cost Control Of Cold Chain Logistics

Posted on:2020-12-11Degree:MasterType:Thesis
Country:ChinaCandidate:S C SunFull Text:PDF
GTID:2439330590480946Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,with the development of China's economy and society and the continuous improvement of people's living standards,the demand for fresh food is increasingly strong,the fresh market scale is expanding,and the related cold chain logistics industry has also been developed rapidly.However,with the intensification of market competition,the profit space of supermarket chains in fresh commodities has been continuously squeezed,and the cost control of fresh commodities has become the goal pursued by more and more enterprises.Because the cost of cold chain logistics activities in supermarkets accounts for a large proportion of the total cost of fresh goods,so effective cost control measures for cold chain logistics become an important way for chain supermarkets to improve their profits.Therefore,how to control the cost of cold chain logistics and improve the profitability of enterprises has become a particular concern of supermarket chain enterprises.This paper studies the cost control of chain supermarket cold chain logistics.Firstly,this paper expounds the research background and significance of the cost control of cold chain logistics of chain supermarkets,and reviews the relevant studies of domestic and foreign scholars on cost control,cold chain logistics cost control and cold chain logistics of chain supermarkets.Secondly,the cost structure of cold chain logistics is analyzed,and the theoretical basis of cost control of cold chain logistics is expounded.Then to Suguo cold-chain logistics cost control as the research object,from the key link of cold chain logistics cost control,the use of the value chain analysis,homework cost method,path optimization cost control theory,analyzes the external Suguo cold-chain logistics value chain upstream and downstream link,warehousing,transportation cost control problems.Finally,the optimization analysis of Suguo cold chain logistics cost control,according to the analysis results,put forward effective measures to reduce the cost of Suguo cold chain logistics.The research findings of this paper are as follows :(1)It can effectively control the cost of cold chain logistics management by analyzing the value chain of the upstream suppliers and the downstream customers of the external vertical value chain of cold chain logistics,optimizing suppliers and subdividing customer groups.(2)The introduction of activity-based costing(ABC)cost accounting system and the use of more accurate cost information to make appropriate adjustments to the warehouse structure can reduce inventory overstock and reduce warehouse costs.(3)Using the path optimization theory in management operations research,planning the path of fresh distribution of cold chain can effectively control the transport cost of cold chain logistics.The innovation of this paper lies in :(1)From the perspective of value chain analysis,activity-based costing and operational research,the cost of cold chain logistics is controlled in multiple links,not limited to a single link,which enriches the relevant research on cost control of cold chain logistics.(2)Based on the actual survey data,the quantitative analysis of the transport cost of cold chain logistics using the management operations research model found that in the cost control of cold chain logistics,special attention should be paid to the time cost and refrigeration cost of cold chain logistics,providing a new perspective for the cost control of cold chain logistics.
Keywords/Search Tags:Cold chain logistics cost control, Value chain analysis, Activity-based costing, Path optimization theory
PDF Full Text Request
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