中小食品加工企业物流成本控制及应用分析——以青海湖源牧业开发有限公司为例 鲍清阳.docx

中小食品加工企业物流成本控制及应用分析 —以青海湖源牧业开发有限公司为例 摘 要 随着经济的发展，人们对食品的需求也越来越高，这对食品加工业的要求也不断高。食品加工行业随着经济的发展而快速发展，对于中小企业来说，降低食品产品的物流成本对于提高企业的竞争力是有着十分重要的意义。可是，就我国目前情况来看，物流成本相当之高，特别是对于一些中小型企业，毕竟他们事业刚刚起步，内部管理机制也不完善，所以相对物流机制也不是特别先进，这在很大程度上增加了物流成本，严重影响了他们的经济效益。本文将以青海湖源牧业开发有限公司为例，对中小食品加工企业物流成本控制及应用进行深入分析，从而探讨物流成本控制的问题及方法，为解决我国目前中小食品加工企业物流成本控制的问题提供参考价值。在此背景下研究这一课题对于中小企业自身成本以及所在行业的物流成本有着十分重要的实际意义。 关键词：中小食品加工企业；物流成本；成本控制；作业成本法 Abstract With the development of economy, the demand for food is also increasing, which is the requirement for the food processing industry is also rising. The food processing industry with the economic development and rapid development for SMEs, to reduce logistics costs of food products to improve the competitiveness of enterprises are has a very important significance. At the same time, reduce logistics costs but also for small and medium sized food processing enterprises to improve economic efficiency. But our current situation, the logistics costs of small and medium food processing enterprises is very high, the low efficiency of logistics operations and logistics costs range incomplete statistics exist serious problems affecting the corporate control of logistics costs. In this paper, the source of Qinghai Lake Animal Husbandry Development Co., Ltd., for example, for small and medium food processing enterprises logistics cost control and application-depth analysis to explore problems and methods of logistics cost control, problem solving our current small food processing enterprise logistics cost control. In this context, research the subjects own costs for SMEs and logistics costs the industry has a very important practical significance. Keywords: Small and medium-sized food processing; logistics costs; cost control; Activities-Based Cost Method 目录 1 TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc418779279 . 绪论  PAGEREF _Toc418779279 \h 2  HYPERLINK \l _Toc418779280 1.1研究背景及意义  PAGEREF _Toc418779280 \h 2  HYPERLINK \l _Toc418779282 1.2国内外文献综述  PAGEREF _