我国粮食流通企业成本收益结构分析——以经营规模、企业类型和粮食品种为视角

An Analysis of Cost Profit Structure of China's Grain Circulation Enterprises——Taking the Perspective of Operation Scale, Enterprise Type and Grain Variety

在对全国10个省市收储、加工和销售环节的粮食流通企业进行问卷调查基础上,以粮食流通企业经营规模、企业类型和粮食品种为考察维度,对比分析了粮食流通企业的成本收益构成并探析其成因。结果显示,粮食流通企业收益处于微利水平,企业成本主要由粮食购进成本和加工成本构成。在企业类型和粮食品种维度上,粮食流通企业成本与收益基本呈反方向变动,而经营规模维度上成本与收益同方向变动的主要原因是中等规模企业产品的平均售价相对较低。

Based on the questionnaire of grain circulation enterprises in purchasing and storage, processing and sales section in 10 provinces and cities, this article takes the operation scale, enterprise type and grain variety as investigation scope,takes comparative analysis of the cost-profit constitution of grain circulation enterprises and studies the cause. The results show that： the profit of grain circulation enterprises are in meager profit level, the enterprise cost mainly consists of grain purchasing cost and processing cost. For enterprise type and grain variety scope, the cost and profit of grain circulation enterprises basically exhibit reverse direction change, while the main reason for the positively directional change in cost and profit on the scope of operation scale is the relatively lower average price of products of medium size enterprises.