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  本文選題：冷鏈　切入點(diǎn)：配送中心　出處：《西南交通大學(xué)》2013年碩士論文

【摘要】：隨著經(jīng)濟(jì)的快速發(fā)展,人們生活水平不斷提高。生活質(zhì)量的不斷提高使得人們對農(nóng)產(chǎn)品的需求從實(shí)現(xiàn)溫飽向追求健康和營養(yǎng)過渡,這種對高品質(zhì)生活的追求大力推動了生鮮肉類等農(nóng)產(chǎn)品冷鏈行業(yè)的發(fā)展,農(nóng)產(chǎn)品冷鏈配送中心便應(yīng)運(yùn)而生,并不斷發(fā)展�；�于此,本文對農(nóng)產(chǎn)品冷鏈配送中心作業(yè)成本展開研究,從流程分析著手,尋求一種更優(yōu)的物流作業(yè)成本核算方法,并應(yīng)用相應(yīng)的優(yōu)化措施,達(dá)到降低作業(yè)成本的目的。 首先,詳細(xì)分析了農(nóng)產(chǎn)品冷鏈配送中心作業(yè)流程,運(yùn)用IDEF0流程建模方法對配送中心流程進(jìn)行自上而下的分解,構(gòu)建各個作業(yè)環(huán)節(jié)的詳細(xì)作業(yè)流程模型,并根據(jù)作業(yè)流程實(shí)際情況構(gòu)建時間方程,以便針對不同作業(yè)情況更加準(zhǔn)確地核算作業(yè)成本,在此基礎(chǔ)上構(gòu)建基于流程的配送中心總成本核算模型。 其次,基于總成本核算模型,從縱向和橫向?qū)ψ鳂I(yè)成本進(jìn)行優(yōu)化控制�？v向上,進(jìn)行流程作業(yè)分析,優(yōu)化重點(diǎn)流程作業(yè),然后以配送作業(yè)為例構(gòu)建成本優(yōu)化模型,并進(jìn)行求解；橫向上,基于作業(yè)成本標(biāo)準(zhǔn),分析流程作業(yè)成本差異,對成本差異較大的作業(yè)進(jìn)行優(yōu)化,并對比分析優(yōu)化前后的作業(yè)成本和作業(yè)時間。 最后將本文的研究成果運(yùn)用于某物流中心進(jìn)行作業(yè)成本分析和流程作業(yè)成本優(yōu)化控制,對優(yōu)化前后結(jié)果進(jìn)行對比分析,以此證明了本論文作業(yè)成本核算模型的正確性和優(yōu)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.

【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F253.7;F326.6

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