文章摘要
张永强,单 宇,高延雷,等.农产品流通组织模式演化下流通成本管控的路径选择——基于成本竞争视角[J].广东农业科学,2015,42(8):153-158
查看全文    HTML 农产品流通组织模式演化下流通成本管控的路径选择——基于成本竞争视角
Path choice of cost control under the evolution ofagricultural products circulation organization mode—From the perspective of cost competition
  
DOI:
中文关键词: 农产品流通  流通模式  成本竞争  成本管控
英文关键词: circulation of agricultural products  circulation mode  cost competition  cost management and control
基金项目:
作者单位
张永强,单 宇,高延雷,等 东北农业大学经济管理学院 
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中文摘要:
      研究了不同流通组织模式下的成本管控问题,提出了市场交易型、联盟合作型、产运销一体化型三 阶农产品流通的梯度演变。认为市场交易型的流通组织模式应采用一级单元组织运营成本集中,二级流通单元的 整体布局和科学规划,三级流通单元的成本捏合的路径进行成本管控;联盟合作型采用优化人工搬运费用,降低 冷库运营成本,降低运输包装成本进行成本管控;产运销一体化型则主要采用削减组织管理刚性成本,提升冷链 物流作业效率,利用节余成本进行成本的管控。最后提出不同流通组织模式梯度下优化成本管控的3个准则成 本管控制度化、管控措施现实化以及管控过程系统化。
英文摘要:
      The article studies the cost control problems under different circulation organization modes,and putsforward three circulation modes of agricultural products:market transaction mode,cooperative alliance mode andproduction and marketing integration mode. The cost control of circulation organization of market transaction modeshould focus on the operation costs concentration in the first unit,the overall layout and scientific planning in the secondunit,and cost kneading in the third unit. The cost control of circulation organization of cooperative alliance mode shouldoptimize handling cost,lower operating costs for the cold storage and reduce transport,packaging costs. The cost controlof production and marketing integration mode should cut organization and management costs,improve cold chain logisticsoperation efficiency and use cost savings. Finally,the article puts forward three principles for cost control optimizationunder the three circulation organization modes:the institutionalization of cost control,the modernization of control andthe systematization of control process.
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