基于4PL的乳品企业物流成本优化研究

发布时间：2018-07-15 07:22

【摘要】：随着国民经济逐步发展，人们的消费习惯逐步改变，市场对乳制品的消费需求在逐年增长。乳业作为国民经济中的重要行业之一，对其重点发展具有很深远的意义。在我国，乳品行业的发展主要受制于三大因素：奶源，消费习惯和运输距离。首先，乳制品的原材料主要是原奶，我国幅员辽阔，奶源基本都在北方地区，建立和培养奶源地受到较长的时间周期及有限的牧场限制。其次，现阶段我国尚未形成乳制品规模性的习惯性消费群体，消费习惯的形成具有传承性、持久性和引导性，短时间内改善难度很大。第三，乳制品保质期较短，我国目前的主要消费群体在南方，运输距离很长，企业正面临着物流成本居高不下的严峻问题，同时也成为了制约产品销量的关键。本文主要研究对象是我国乳品企业的物流成本，，首先陈述了物流及物流成本的相关理论，表明了物流成本在企业的成本管理中所占据的重要地位。其次结合我国乳品行业的物流现状，通过调研访谈等多种渠道，对其物流经营现状、物流成本现状进行了详细的分析，了解到乳品企业物流成本居高不下。为改善现状，优化成本，文中提出物流发展的一种新的组织形态——第四方物流（4PL），而后对乳品企业发展4PL进行适用性分析(包括必要性及可行性分析)，据此建立适合乳品企业的新型物流运作模式。同时运用作业成本法的相关理论构建乳品企业物流成本的测算模型。最后本文以我国某大型乳品企业为例，对其在不同运作模式下的物流成本进行测算及比较分析，证明了第四方物流对于乳品企业降低成本提高效益具有积极的作用。本文的研究在一定程度上开辟了乳品企业更好发展的新路径。
[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.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F252;F406.7

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