基于作业成本法的板栗冷链物流成本控制研究--以B公司为例

Research on Logistics Cost Control of Chestnut Cold Chain Based on Activity-based Cost Method—Taking a Company B as an Example

为了降低桂西北民族地区板栗的物流成本,提高其市场竞争力,该文以河池市B公司为例,对其板栗业务的冷链物流成本控制现状进行分析。基于作业成本法对板栗的冷链物流成本研究发现:运输装卸成本、验收成本、末端投递的成本支出比重较大,进而提出了B公司应在运输过程进行路线优化设计、加强公司全员成本意识,关注并提升末端服务质量,为桂西北地区板栗的物流成本优化控制提供了参考。

In order to reduce the logistics cost of Chinese chestnut in the northwest ethnic regions of Guangxi and improve its market competitiveness,this paper takes Company B in Hechi City as an example to analyze the current situation of the cold chain logistics cost control of its Chinese chestnut business.Based on the Activities-Based Cost Method,the research on the cold chain logistics cost of Chinese chestnut found that the transportation and handling costs,acceptance costs,and the cost of end delivery accounted for a large proportion.So,it is proposed that Com‐pany B should optimize the route design in the transportation process,strengthen the cost awareness of all employ‐ees,pay attention to and improve the terminal service quality,which provides a reference for the optimization and control of the logistics cost of chestnut in northwest Guangxi.