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机构地区:[1]东北农业大学经济管理学院,黑龙江哈尔滨150030
出 处:《广东农业科学》2015年第8期153-158,共6页Guangdong Agricultural Sciences
基 金:国家软科学研究计划项目(2014GXS2D017);黑龙江省自然科学基金(G201112);黑龙江省社会科学基金(14B066)
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。The article studies the cost control problems under different circulation organization modes, and puts forward three circulation modes of agricultural products: market transaction mode, cooperative alliance mode and production and marketing integration mode. The cost control of circulation organization of market transaction mode should focus on the operation costs concentration in the first unit, the overall layout and scientific planning in the second unit, and cost kneading in the third unit. The cost control of circulation organization of cooperative alliance mode should optimize handling cost, lower operating costs for the cold storage and reduce transport, packaging costs. The cost control of production and marketing integration mode should cut organization and management costs, improve cold chain logistics operation efficiency and use cost savings. Finally, the article puts forward three principles for cost control optimization under the three circulation organization modes: the institutionalization of cost control, the modernization of control and the systematization of control process.
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