物流企业货运风险评估与成本控制研究——基于货运作业模式风险博弈抉择的成本事前测算方法分析  

Research on Freight Risk Assessment and Cost Control of Logistics Enterprises--Analysis of cost pre calculation method based on risk game decision of freight operation mode

作　　者：何建民[1,2] 王晨溪 HE Jianming;WANG Chenxi

机构地区：[1]合肥工业大学管理学院 [2]合肥工业大学过程优化与智能决策教育部重点实验室

出　　处：《价格理论与实践》2024年第10期99-105,共7页Price:Theory & Practice

基　　金：国家自然科学基金面上项目:面向高卷入度产品的对话式推荐方法研究(编号:72271083)。

摘　　要：电商的高速发展带来物流企业货运业务的飞速增长。物流公司因受运输货品、车辆、储运、包装及时效等多种因素约束,需要在风险与收益之间博弈,进行货运模式抉择,物流企业货运风险评估和货运作业模式抉择便成为其货运成本控制的新问题。本文站在物流企业经营者的视角,提出一种中小物流企业货运作业事前成本测算方法,对A企业承揽风险运输业务时可采用的货运模式进行分析和货运风险评估,帮助决策者根据博弈决策偏好平衡货运中的风险与收益,通过作业成本法计算出不同货运模式下的运输成本,对比择优出采用多车分车装运的货运作业模式成本最低,为评估企业货运风险和优化货运模式提供借鉴。The rapid development of e-commerce has brought about a rapid growth in the freight business of logistics enterprises.Logistics companies are constrained by various factors such as transportation of goods,vehicles,storage and trans portation,packaging,and timeliness,and need to play a game between risk and return to choose their freight mode.Therefore,the risk assessment and operation mode selection of freight for logistics enterprises have become new issues in their freight cost control.This article proposes a pre-cost calculation method for freight operations of small and medium-sized logistics enter prises from the perspective of logistics enterprise operators.It analyzes the freight modes that A enterprise can adopt when un dertaking risky transportation business and evaluates the freight risks.It helps decision-makers balance the risks and benefits in freight transportation based on game decision-making preferences,calculate the transportation costs under different freight modes through the activity-based costing method,and compare and select the freight operation mode that uses multiple vehi cles for separate loading with the lowest cost.This provides a reference for evaluating enterprise freight risks and optimizing freight modes.

关 键 词：中小物流企业 货运作业风险评估 风险—收益博弈决策 事前成本测算 

分 类 号：F27[经济管理—企业管理]