基于作业成本法的农产品物流企业成本控制研究

Research on Cost Control of Agricultural Product Logistics Enterprises Based on Activity Cost Method

为了降低C县SG公司农产品物流成本,提高其市场竞争力,本文以C县SG公司为例,对其蔬菜、水果、奶制品业务的物流成本控制现状进行分析。基于作业成本法对农产品的物流成本研究发现:成本核算不准确、成本控制目标不明确、成本控制重点不突出、成本控制意识不足,进而提出了SG公司应在成本管理过程进行作业环节费用和效率优化设计、加强公司成本管理意识,关注并提升成本控制考核,为物流成本优化控制提供了参考。

In order to reduce the logistics cost of agricultural products of SG Company in County C and improve its market competitiveness,this paper takes SG Logistics Company in County C as an example to analyze the logistics cost control status of its vegetables,fruits and dairy products.Based on the activity costing method on the logistics cost of agricultural products,the study found that the cost accounting was inaccurate,the cost control goal was not clear,the cost control focus was not prominent,and the cost control awareness was insufficient,and then it was proposed that SG should carry out the cost and efficiency optimization design of the operation link in the cost management process,strengthen the company's cost management awareness,pay attention to and improve the cost control assessment,and provide a reference for the logistics cost optimization control.