【摘要】：隨著國民經(jīng)濟逐步發(fā)展，人們的消費習(xí)慣逐步改變，市場對乳制品的消費需求在逐年增長。乳業(yè)作為國民經(jīng)濟中的重要行業(yè)之一，對其重點發(fā)展具有很深遠(yuǎn)的意義。在我國，乳品行業(yè)的發(fā)展主要受制于三大因素：奶源，消費習(xí)慣和運輸距離。首先，乳制品的原材料主要是原奶，我國幅員遼闊，奶源基本都在北方地區(qū)，建立和培養(yǎng)奶源地受到較長的時間周期及有限的牧場限制。其次，現(xiàn)階段我國尚未形成乳制品規(guī)模性的習(xí)慣性消費群體，消費習(xí)慣的形成具有傳承性、持久性和引導(dǎo)性，短時間內(nèi)改善難度很大。第三，乳制品保質(zhì)期較短，我國目前的主要消費群體在南方，運輸距離很長，企業(yè)正面臨著物流成本居高不下的嚴(yán)峻問題，同時也成為了制約產(chǎn)品銷量的關(guān)鍵。 本文主要研究對象是我國乳品企業(yè)的物流成本，，首先陳述了物流及物流成本的相關(guān)理論，表明了物流成本在企業(yè)的成本管理中所占據(jù)的重要地位。其次結(jié)合我國乳品行業(yè)的物流現(xiàn)狀，通過調(diào)研訪談等多種渠道，對其物流經(jīng)營現(xiàn)狀、物流成本現(xiàn)狀進行了詳細(xì)的分析，了解到乳品企業(yè)物流成本居高不下。為改善現(xiàn)狀，優(yōu)化成本，文中提出物流發(fā)展的一種新的組織形態(tài)——第四方物流（4PL），而后對乳品企業(yè)發(fā)展4PL進行適用性分析(包括必要性及可行性分析)，據(jù)此建立適合乳品企業(yè)的新型物流運作模式。同時運用作業(yè)成本法的相關(guān)理論構(gòu)建乳品企業(yè)物流成本的測算模型。最后本文以我國某大型乳品企業(yè)為例，對其在不同運作模式下的物流成本進行測算及比較分析，證明了第四方物流對于乳品企業(yè)降低成本提高效益具有積極的作用。本文的研究在一定程度上開辟了乳品企業(yè)更好發(fā)展的新路徑。
[Abstract]:With the development of national economy and the change of people's consumption habits, the market demand for dairy products is increasing year by year. As one of the important industries in the national economy, dairy industry has far-reaching significance for its key development. In China, the development of dairy industry is mainly restricted by three factors: milk source, consumption habits and transportation distance. First of all, the raw material of dairy products is mainly raw milk, China has a vast territory, milk sources are basically in the northern region, the establishment and cultivation of milk sources are limited by a long period of time and limited pasture. Secondly, at present our country has not formed the dairy product scale habitual consumer group, the consumption habit formation has the inheritance, the persistence and the guidance, the short time improvement is very difficult. Third, the shelf life of dairy products is relatively short, the main consumer groups of our country are in the south, the transportation distance is very long, the enterprises are facing the severe problem of high logistics cost, and also become the key to restrict the sales volume of products. The main research object of this paper is the logistics cost of dairy enterprises in China. Firstly, the related theory of logistics and logistics cost is stated, which shows the important position of logistics cost in the cost management of enterprises. Secondly, combined with the logistics situation of dairy industry in our country, through investigation and interview and other channels, this paper analyzes the current situation of logistics management and logistics cost in detail, and finds out that the logistics cost of dairy enterprises is high. To improve the status quo and optimize costs, In this paper, a new organizational form of logistics development, the fourth party logistics (4PL), is proposed, and then the applicability analysis (including necessity and feasibility analysis) of the development of 4PL in dairy enterprises is carried out, and a new logistics operation mode suitable for dairy enterprises is established. At the same time, the calculation model of logistics cost of dairy enterprises is constructed by using the theory of activity-based costing. Finally, taking a large dairy enterprise in our country as an example, this paper calculates and compares the logistics cost under different operating modes, and proves that the fourth party logistics has a positive effect on reducing the cost and improving the efficiency of dairy enterprises. To a certain extent, the research of this paper has opened up a new way for dairy enterprises to develop better.
【學(xué)位授予單位】：西安建筑科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.82;F252;F406.7

【參考文獻】

相關(guān)期刊論文 前10條

1 李虹,呂廷杰;第四方物流在我國的發(fā)展與應(yīng)用[J];北京郵電大學(xué)學(xué)報(社會科學(xué)版);2003年02期

2 黃湘民;劉大成;周陽方;;國外物流成本研究前沿及進展——一個文獻綜述[J];商業(yè)研究;2006年23期

3 逄詠梅;基于價值鏈的4PL價值創(chuàng)造初探[J];財會月刊;2005年23期

4 趙廣華;第四方物流的運作模式探析[J];財貿(mào)經(jīng)濟;2004年10期

5 宋則,常東亮;中國物流成本前沿問題考察報告(上)[J];財貿(mào)經(jīng)濟;2005年07期

6 李乃文;郭世梁;王巖;;第四方物流企業(yè)運作關(guān)鍵問題分析[J];科技和產(chǎn)業(yè);2007年04期

7 李艷麗;;我國企業(yè)物流成本控制問題研究綜述[J];財經(jīng)政法資訊;2006年04期

8 趙廣華;;第四方物流運作中的問題及其應(yīng)對策略[J];管理世界;2006年07期

9 陳建清,劉文煌,李秀;第四方物流中基于多維權(quán)的有向圖模型及算法[J];工業(yè)工程與管理;2003年03期

10 吳瑋,倪衛(wèi)紅;第四方物流運作模式及核心競爭力研究[J];經(jīng)濟師;2005年10期

相關(guān)博士學(xué)位論文 前1條

1 邵揚;物流業(yè)對中國經(jīng)濟增長的影響研究[D];吉林大學(xué);2009年

本文編號：2123290