鲜切即食果蔬脱水加工成本管控模型构建  

Construction of Cost Control Model for Dehydrated Processing of Fresh-cut Instant Fruits and Vegetables

作　　者：李岩 赵卓 LI Yan;ZHAO Zhuo(School of Management,Guangzhou College of South China University ofTechnology,Guangzhou 510800;School of Economics,Guangdong University of Finance and Economics,Guangzhou 510320)

机构地区：[1]华南理工大学广州学院管理学院,广州510800 [2]广东财经大学经济学院,广州510320

出　　处：《食品工业》2021年第6期234-238,共5页The Food Industry

基　　金：2018年度广东省教育厅青年创新人才项目阶段性成果(基金编号:57-CQ180012)。

摘　　要：果蔬脱水的过程较为复杂,将其制成鲜切即食果蔬需要的加工器械、材料较多,导致加工成本较高。基于此,提出构建鲜切即食果蔬脱水加工成本管控模型。分析鲜切即食果蔬脱水加工过程中所需成本,包括脱水加工成本的构成及成本管理层次;采用灰色预测方法构建果蔬脱水加工成本管控模型,完成鲜切即食果蔬脱水加工成本管控模型的构建。结果表明,采用试验模型对鲜切即食果蔬脱水加工成本进行管控的精度最高约98%,且加工成本较低,为果蔬脱水加工企业的成本管控提供理论基础。The dehydration process of fruits and vegetables was complex, so it needed more processing equipment and materials to make fresh cut ready to eat fruits and vegetables, which leads to higher processing costs. Based on this, a cost control model for dehydration processing of fresh cut instant fruits and vegetables was proposed. The cost of dehydration processing of fresh cut instant fruits and vegetables was analyzed, including the composition of dehydration processing cost and cost management level;on this basis, the grey prediction method was used to build the cost control model of dehydration processing of fresh cut instant fruits and vegetables. The experimental results showed that the accuracy of the proposed model to control the dehydration processing cost of fresh cut instant fruits and vegetables was about 98%, and the processing cost was low. A theoretical basis for the cost control of fruit and vegetable dehydration processing enterprises was provided.

关 键 词：鲜切即食果蔬 果蔬脱水 加工成本 成本管控模型 灰色预测 

分 类 号：TS255.3[轻工技术与工程—农产品加工及贮藏工程]