基于流程的农产品冷链配送中心作业成本分析

发布时间：2018-04-04 03:44

本文选题：冷链　切入点：配送中心　出处：《西南交通大学》2013年硕士论文

【摘要】：随着经济的快速发展,人们生活水平不断提高。生活质量的不断提高使得人们对农产品的需求从实现温饱向追求健康和营养过渡,这种对高品质生活的追求大力推动了生鲜肉类等农产品冷链行业的发展,农产品冷链配送中心便应运而生,并不断发展。基于此,本文对农产品冷链配送中心作业成本展开研究,从流程分析着手,寻求一种更优的物流作业成本核算方法,并应用相应的优化措施,达到降低作业成本的目的。首先,详细分析了农产品冷链配送中心作业流程,运用IDEF0流程建模方法对配送中心流程进行自上而下的分解,构建各个作业环节的详细作业流程模型,并根据作业流程实际情况构建时间方程,以便针对不同作业情况更加准确地核算作业成本,在此基础上构建基于流程的配送中心总成本核算模型。其次,基于总成本核算模型,从纵向和横向对作业成本进行优化控制。纵向上,进行流程作业分析,优化重点流程作业,然后以配送作业为例构建成本优化模型,并进行求解；横向上,基于作业成本标准,分析流程作业成本差异,对成本差异较大的作业进行优化,并对比分析优化前后的作业成本和作业时间。最后将本文的研究成果运用于某物流中心进行作业成本分析和流程作业成本优化控制,对优化前后结果进行对比分析,以此证明了本论文作业成本核算模型的正确性和优化方法的可行性。
[Abstract]:With the rapid development of economy, people's living standards improve. Constantly improve the quality of life makes people realize the demand for agricultural products from food and clothing to the pursuit of health and nutrition transition, the pursuit of high quality of life to vigorously promote the development of fresh meat and other agricultural products cold chain industry, agricultural products cold chain distribution center will come into being. And the continuous development. Based on this, this paper researches on the agricultural products cold chain distribution center operating costs, from the process analysis to seek a better logistics cost accounting method, and the application of optimization measures, to reduce the cost.
First, a detailed analysis of the agricultural products cold chain distribution center operation flow, using IDEF0 decomposition process modeling method from top to bottom of the distribution center processes, detailed work flow model of each work link, and construct time equation according to the operational process, the actual situation, so according to different working conditions more accurate accounting of activity-based cost, on the basis of construction the total cost of the distribution center calculation model based on process.
Secondly, the total cost accounting based on the model, from the vertical and horizontal to the cost of operation optimization control. Vertically, for process analysis, optimization of key processes, and then to distribution operation for the construction cost optimization model and solving; horizontal, activity-based cost criteria based on the analysis of process cost differences, differences in the cost of large operation is optimized, and the comparative analysis before and after optimization of the operating cost and time.
Finally, we apply the research results in a logistics center to do activity cost analysis and process cost optimization control, and compare the results before and after optimization, so as to prove the correctness of the activity-based costing model and the feasibility of the optimization method.

【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F253.7;F326.6

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