光明乳业冷链物流成本构成及控制措施研究分析 财务会计学专业VIP专享

光明乳业冷链物流成本构成及控制措施研究摘 要因为国家经济发展迅速使人民的生活水平飞快的进步，人们趋向于追求营养、新鲜的饮食。因此，保鲜就被大家尤为重视，需要与之进行匹配的冷链物流就自然而然的产生了。对于时间和新鲜度有着极高要求的乳品业，冷链物流显得更为至关重要。最近数年，伴随着国内冷链物流的迅猛发展，许多未曾被考虑到的问题也陆续产生了。诸如运输路径不科学，装卸搬运效率不足等等问题都成了企业发展的阻力。本文开头将国内外学者对冷链物流产业的研究进行了介绍。进而对光明乳业冷链物流加以介绍，提出光明旗下冷链物流部门领鲜公司物流过程中的问题，建立领鲜物流成本控制措施指标体系。而后利用层次分析法找出相对来说影响更大更重要的措施，提出具体做法以控制物流成本，使光明乳业的效益得以有效提高。【关键词】乳制品；成本控制；冷链物流；层次分析法Research on The Cost Structure and Control of Cold Chain Logistics in Bright DairyAbstractDue to the rapid development of the country's economy,people tend to seek nourishment and fresh food.Therefore, it is very important to keep it fresh, and the cold chain logistics need to match it.In the dairy industry,which has a high demand for time and freshness,cold chain logistics is more critical.In recent years, with the rapid development of domestic cold chain logistics, many problems that have not been taken into account have been produced. Problems such as unscientific transport routes and the lack of efficiency of loading and unloading have become obstacles to business development.This paper introduces the research of cold chain logistics industry by scholars both at home and abroad. Were introduced in bright dairy cold-chain logistics, light, cold chain logistics department brought fresh problems in the process of logistics company, set up index system of fresh logistics cost control measures.Then use the analytic hierarchy process (AHP) to find the relative impact of the larger and...