华东农副产品物流成本降低方法讨论

华东农副产品物流成本降低方法讨论集团标准化工作小组 [Q8QX9QT-X8QQB8Q8-NQ8QJ8-M8QMN]湖州师范学院求真学院本科生毕业论文诚信承诺书湖州师范学院求真学院本科毕业论文选题审批表湖州师范学院求真学院毕业论文任务书学生签名施冰倩系主任签名唐卫宁湖州师范学院求真学院毕业论文开题报告文献综述摘要：农业是国民经济的基础产业,农业和农村经济的健康发展事关国民经济全局。

近年来,我国农业发展滞后,农民增收困难,究其原因有多种,但农产品流通不畅无疑是重要原因之一,集中表现为农产品流通效率低、成本高、损耗大,而农产品物流发展滞后又成为影响农产品流通的关键因素。

为此,大力发展农产品现代物流,降低农产品物流成本势在必行。

对长兴农产品物流成本控制的研究就是对长兴农产品物流成本控制的有效分析，找出成本过高的原因，提出长兴农产品物流成本控制对策，以期推进农产品物流的发展。

降低农产品物流成本、不断提高效益奠定坚实的基础。

关键词：农产品物流，物流成本控制，长兴前言农业是我国经济的基础产业，农产品的生产、分配、交换和消费共同构成了农业再生产的有机链条，任何一个环节缺失或不畅势必影响农业的健康发展。

农产品物流作为其中重要的一环发挥着举足轻重的作用。

我国农产品在国内外市场竞争力较弱的症因之一就是农产品物流成本过高, 包括运输、使用、田间作业与管理、农产品加工和销售等支出和浪费大。

在整个生产供应链中, 物流成本是除原料之外最大的成本项目, 农产品物流成本虽然是除了种子、农药、化肥等结构成本以外的支付项目,但依然属于农业总成本的构成,在我国一般约占总成本的30%一40%,鲜活产品占60%甚至更多。

国外发达国家物流成本一般控制在10%左右。

通过对长兴农产品物流成本控制的研究，可以帮我们有效的进行物流成本管理，以达到节省成本，减少损失的目的。

主题中国是一个农业大国，农产品物流在国民经济发展中举足轻重。

我国农产品成本居高不下的原因之一是农产品物流成本所占比重较大，而农产品生产者、农产品加工企业长期忽视农产品物流成本的核算，对农产品物流成本的概念、内涵进行正确界定是农产品物流成本核算的前提，从而为控制农产品物流成本提出对策。

目前学者的研究主要体现在以下几个方面:1.农产品物流发展对策王静在《发展优势农业需要需要物流战略》中认为发展农产品物流是实现农产品现代化之路，农产品生产和流通的特殊性需要发展现代物流。

刘海飞在《深化改革，加快农产品物流业发展》中指出应对农产品物流业不合理的管理体制、经营政策、发展方针进行调整和改革，要实现农产品物流业社会化管理。

贺峰在《中国农产品现代物流问题研究》中提出了发展现代农产品第三方物流的战略构想。

作为提供专业化、社会化服务的农产品第三方物流，其发展水平的高低直接影响到我国农产品现代物流产业的总体水平。

尤其是在WTO框架下，国内农产品物流市场必将与国际市场连为一体，如何加快农产品流通新模式的形成，促进农产品第三方物流的快速发展，提高国际竞争力，已迫在眉睫。

以发展农产品物流的必要性与可行性分析为前提，在全面把握发展农产品第三方物流的优劣势基础上，阐释了WTO框架下，发展现代农产品第三方物流的战略构想。

阙师鹏,陈章跃在《》中从农产品物流的定义和特点出发,结合我国农产品物流的现状,提出我国农产品物流的发展对策。

2.农产品物流成本内涵、特点赵琨的《》通过运用物流系统论、作业成本论等理论,从农产品物流活动、物流管理模式、系统结构、流通模式这四方面分析了其农产品物流系统对农产品物流成本形成的影响,并构建了其相应的农产品物流活动关系图。

通过运用价值论、生命周期理论和供应链成本论,进一步提出了农产品物流成本的形成是在农产品价值链周期基础上产生的,提出了价值链周期成本的概念。

刘高常，刘建胜的《基于系统论的农产品物流成本要素分析》中分析了农产品物流及其成本构成与特征，介绍了系统论及其应用特点，用系统论方法构建了农产品物流成本要素的因果关系流图，流图能有效揭示农产品物流成本的本质和物流成本的形成过程。

王呈芳在《对农产品销售中物流成本的认识》中对农产品物流成本等相关概念的界定和划分进行了探讨,并提出了农产品销售中物流成本的计算公式和情况分析。

从而能够改善农产品销售中的物流管理，提高农产品的市场竞争力。

，在《农产品物流作业成本法》中说到农产品物流成本被分散到许多成本费用项目之中,很难看清或者几乎看不清农产品物流耗费的实际情况。

其结果导致物流成本的低估或模糊,因此,引入作业成本法核算农产品物流成本,经过资源分配到作业、作业分配到农产品两个阶段,全面准确地计量和反映农产品物流成本。

3.农产品物流成本控制的研究丁玲，袁晓初，王新利在《农产品物流成本控制评价》中运用模糊综合评价法对农产品物流成本控制进行综合评价，比较全面地反映价值链条上农产品物流成本控制水平，为农产品物流成本管理和决策提供依据，为持续降低农产品物流成本、不断提高效益奠定坚实的基础。

任伟,李学工在《降低农产品物流成本的优化途径》中界定了农产品物流成本的内涵及其外延,分析其成本偏高的原因,并给出了控制农产品物流成本的优化策略。

连茜平在《》中围绕我国农产品物流成本过高的问题展开论述,首先解释了农产品物流成本的构成,然后分析了我国农产品物流成本高的原因包括流通环节过多、参与主体分散、基础设施落后、标准化程度低、从业人员专业化水平不足等,最后提出了相应对策建议,包括缩减流通环节、整合参与主体、加大基础设施建设力度、提高标准化管理、加大对从业人员的培训力度等。

邵晴芳在《》中对我国农产品物流成本进行了分析,深入探讨了农产品物流成本偏高的原因,并对如何解决这一难题提出了相应的建议与对策。

孙英春,胡一波在《》中主要研究农产品供应链中物流成本的控制策略,通过对农产品供应链的分析,指出存在的系列问题,并提出相应策略,以有效达到物流成本控制。

张志宏在《》中主要是运用智能计算方法来科学规划农产品物流配送中心的设置,以求降低物流成本费用。

万媛媛的《降低陕西农产品物流成本的对策研究》中探讨了陕西农产品物流成本过高的主要原因，提出陕西农产品物流成本控制方案及其对策，以期推进农产品物流的发展。

结语我国学者近几年在农产品物流成本控制研究工作中已取得了许多有意义、有价值的成果，许多研究在理论观点及研究角度、研究方法上为我们进一步探讨农产品物流成本管理问题提供了良好的启发。

与此同时，我们也应该承认，当前有关农产品物流成本管理问题研究的不足也是十分明显的。

首先，对农产品物流成本控制的重视度不够。

再次，从研究方法来看，对于农产品物流成本控制理论方面的研究较多，缺少现场的动态研究，从而使研究结果的实际应用价值受到了很大的限制。

总之，农产品物流是一个趋势，通过对农产品物流成本控制的研究，长兴的农产品物流成本需要尽快得到控制，降低物流成本，提高农产品的竞争力。

参考文献[1]王静.发展优势农业需要物流战略[J].农场经济管理，2004（5）：46-47[2]刘海飞.深化改革，加快农产品物流业发展[J].农业经济问题，1992(4):12-15[3] 刘高常，刘建胜.基于系统论的农产品物流成本要素分析[J]. 江西理工大学经济管理学院,2012[4]王呈芳.对农产品销售中物流成本的认识[J].现代农业科学，2009（5）[5]丁玲，袁晓初，王新利.农产品物流成本控制评价[J].黑龙江八一农垦大学学报,2012(5):93-96[6]任伟,李学工.降低农产品物流成本的优化途径[J].泰山学院学报,2007 (5):93-94[7]贺峰.中国农产品现代物流问题研究[D].华中农业大学博士论文，2006[8]连茜平.[J].山东省农业管理干部学院学报,2011(04)[9]阙师鹏,陈章跃. [J].石河子大学学报(哲学社会科学版)，2006(06)[10]万媛媛.降低陕西农产品物流成本的对策研究[J].陕西交通职业技术学院，2011（12）[11]邵晴芳. [J]. 当代经济. 2011(23)[12] ，在.农产品物流作业成本法[J].中国农业会计.2006(12)[13]赵琨. [D]. 黑龙江八一农垦大学 2011[14] [17]孙英春,胡一波. [J]. 知识经济. 2012(04)[15]张志宏. [J]. 科技信息. 2012(14)[16] Arlo Logistics: An Emerging Field in Agribusiness Education[17] Aptel, Olivier, Improving activities and decreasing costs oflogistics in hospitals: a comparison of U S. and French hospitals. The International Journal of Accounting . 2001[18] Coia,anthony logistics cost-control:the top 10 best-practice techniques,financial executives news，2003（1）[19]McCann,Philip,logistics costs and the location of the firm:a one-dimensional comparative static approach,Location ScienceVolune:4 ,lssue:1-2,may 6,1996,101-116[20]Logistics Costs On The Rise:New Study Tells Where&Why,ManagingLogistics,2002,(4)英文文献资料（一）Nation logistics costsMir Saman Pishvaee, Hadi Basiri and Mohsensheikh Sajadieh (Universityof Pennsylvania)Inventory carrying costs include the cost of money (opportunity or interest), ad valorem taxes, insurance and shrinkage. Inventory carrying costs vary with the level of inventory stored. They can be categorizedinto the following four groups: (1) capital costs, (2) inventory service costs, (3) storage space costs, and (4) inventory risk costs.Capital costs for inventory investment. Holding inventory ties up money that could be used for other types of investments. Consequently, a company’s opportunity cost of capital should be used to reflect accurately the true cost involved. All inventory carrying cost components must be stated in before-tax numbers, since all the other costs in the trade-off analysis, such as transportation and warehousing, are reported in before-tax dollars.Inventory service costs. Inventory service costs consist of taxes and insurance paid as a result of holding inventory. In general, taxes varydirectly with inventory levels. Insurance rates are not strictly proportional to inventory levels, but are related to the value of inventory over a specified time period.Storage space costs. Storage space costs can be incurred at four types of facilities:– Plant warehouses– Public warehouses– Rented (leased) warehouses– Company-owned (private) warehousesInventory risk costs. Although inventory risk costs vary depending on the company, in general, they include charges for: obsolescence, damages, pilferage and relocation. The cost of taxes, and obsolescence, depreciation and insurance are estimated according to the Alford-Bangs Production Handbook formula. In this formula obsolescence accounts for nearly 40% of total inventory carrying costs, thus demonstrating the challenges facing inventory managers in the world of fast cycles and just-in-time procurement. Total warehousing cost estimates encompass both public warehouses and private warehouses operated by manufacturing and distribution companies. Public warehousing costs are obtained from the public warehousing services data reported by the Commerce Department’s Census Bureau. Private warehousing costs are independently obtained by CASS. Relocation costs are incurred at the transshipment of inventory from one warehouse location to another to avoid obsolescence.Transportation CostsTransportation costs include carriers’ charges for all mo des, including trucking, rail transport, water and oil pipeline, and both international and domestic airfreight transport, as well as freight forwarding and shipper-related costs. The freight transportation costs in the CASS report account for the largest portion of logistics costs. Theseestimates are based on the annual Transportation in America report published by the Eon Transportation Foundation. Of total transportation costs, trucking costs dominate the United States business logistics system, accounting for more than 80% of the nation’s freight bill. Shippingrelated costs include the loading and unloading of transportation equipment, as well as traffic department operations.Total transportation costs include costs for both primary andsecondary transportation. Primary transportation is the movement offinished goods from plants and vendors to warehouses. Primarytransportation costs include costs for replenishment movement from plantsor distribution centers to other plants or distribution centers, and inbound freight on purchased finished goods movement to plants or distribution centers for resale. Secondary transportation is the deliveryof finished goods to customers. Secondary transportation costs include payments to carriers, pickup allowances, truck or rail equipment and operations costs, and freight allowed. Freight may originate in plants, distribution centers or terminals.Anyhow, eight items which Eon methodology calculates are (Macro Sys Research and Technology 2005):– Intercity truck– Local truck– Railroads– Water– Oil pipelines– Air– Forwarders– Shipper related costsEach item will be estimated based on spread statistics of formal organizations such as Federal Highway Administration for intercitytruck’s statistics.Logistics Administration CostsLogistics administration costs include indirect management and support staff, which comprises central distribution staff, planning and analysis staff, and the traffic department staff. Computer software and hardware cost allocations are another important distribution expenses. Such costs are included in the appropriate cost categories; with any remainder, considered as part of administration costs.Logistics administration costs are set at 4% of sum of the inventory-carrying costs and transportation costs, in line with the methodology that has been consistently employed since the data series was first published in 1973.However, we shouldn’t forget that unless Administration costs are only 4% of total logistics costs, but improving the methods of doing them would result in deep effects on total logistics costs.The details of these cost components and the CASS methods for measurement are included in Table .Cost components CASS methods of measurementInventory carrying costsInterest Annualized commercial paper rateTaxes, obsolescence, depreciation, insurance Alford-Bangs production handbook formulaWarehousing Expenditure on public TransportationIntercity truck Eno estimatesLocal truck Eno estimates Railroads Eno estimatesWater Eno estimatesOil pipelines Eno estimatesAir Eno estimates Forwarders Eno estimatesShipper related costs Eno estimatesLogistics administration costs Imputed at 4% of total logisticscostAt last and in order to improve measure of logistics costs we suggest three recommendations (Macro Sys Research and Technology 2005):1. The prices of the goods in inventory should be held constant to allow inventory levels to be estimated in constant dollars. This is a standard practice applicable to all other logistics cost items. Without controlling price effects, inventory level fluctuates even if the real inventory level does not change. Table Cost components and CASS methods of measurement (Macro Sys Research and Technology 2005)2. The level of inventory can be smoothed over time to lessen the effect of cyclical changes. An unexpected economic slowdown usually pushes up business inventory causing an increase in inventory carrying cost, other things being equal.Likewise, an unexpected economic upturn causes inventory to go down. While the resulting level of inventory carrying costs can still be usefully measured, its changes are not good indicators of whether the underlying logistics system is working better or worse. A moving-average or some other time-series processes may be applied to the inventory data so that a more persistent trend can be identified.3. The interest rate used to estimate the inventory capital costs should be held constant. While the tax rates and the insurance premiums can both change, the CASS estimation does not individually utilize tax rate and insurance premium data. Interest rates are also relatively more volatile. Fluctuations in interest rates directly result in changes in the inventory-carrying cost even if the underlying logistics system stays unchanged. For a trend analysis, interest rates should be held constant.Conclusion of State of Logistics Survey in AmericaIn order to see the use of CASS methodology practically, we will review the state of logistics in US, mainly reports of year of 2006, according to 17th Annual Report of State of Logistics reported by CSCMP.Total business inventories rose dramatically in 2005, which could have happened because of two reasons:Fig. Logistics costs as a percentage of GDP (Cooke 2006)1. Raising trend of interest rate in order to control inflation caused by energy costs. (It’s obvious that many factors motivate energy costs to increase in recent years, such as war of Iraq, internal changes of Iran which have deep effects on global decisions).2. Storing more goods by companies in order to response to longer, often unpredictable transit times.Interest rates have begun to climb back up and this, also combined with bigger inventories, pushed inventory carrying costs to new highs. It has two main reasons:1. Increase of fuel cost.2. Shortage of labor, especially driver.Figure depicted that US business logistics costs were equal to % of nominal GDP in 2005. By the way, comparing the statistics of 2004–2005 illustrates that transportation costs rose % in 2005, the single largest rise and now account for 6% of nominal GDP. Costs were up for virtually every component of business logistics costs. In the beginning of 1980s, legal barriers of transportation industry have diminished and caused decrease in costs which result in a decisive competition between rival companies. In this way, we see a declining trend since 1980s–2003. But economical growth in 2003 locked in to rising demand for transportation industries then cumulating in inventory stocks and high interest rates causing a rising trend since 2003.So we can conclude that the economy is still growing and freight shipments are forecast to increase at double digit levels. We are hampered by inadequate and aging infrastructure and in need of strong national leadership to focus on solving the tough capacity problems facing out transportation network. Embracing security as a core business functionwill enable firms to gain measurable bottom line benefits while mitigating the need for a plethora of invasive government practices (Cooke 2006).State of Logistics in South AfricaAfter becoming familiar with CASS methodology which is used to calculate the US logistics costs, now it’s time we studied methods of determining the costs in under developed countries.We chose South Africa for this purpose, because we have two formal reports on state of logistics survey for South Africa at hand for years of 2004 and 2005.South Africa’s MethodologyThe multiple perspectives considered by the state of logistics survey include established areas of research, such as cost-modeling, transport economics and supply chain analysis, as well as emerging research areas, such as the role of logistics in economic development. The research methodology reflects this holistic approach and the relative maturity of these research areas. A more formal and quantitative approach is adopted for the development of the cost of logistics, while a more qualitative and exploratory approach is applied to the small business and economic development perspective.For the purposes of model development, logistics is considered to be that part of the supply-chain process that deals with the transportation, warehousing, inventory carrying, administration and management of physical products between the primary point of production and the point of delivery to the final consumer (or last customer in the supply chain wheneverproducts are not delivered to consumers). Per definition this excludes the cost of passenger transport and the cost of transport, storage, packaging, handling, etc. of mail and luggage, as well as the storage and movement tasks that occur during the production process (The second annual state of logistics survey for South Africa 2005).Conclusion of State of Logistics Survey in South Africa Based on annual reports on state of logistics survey for South Africa, 2005, in the first State of Logistics Survey in 2004, the need for measurement and revitalization of basic infrastructure in South Africa’s dual economy was accentuated. The process of addressing these needs has started with the release of the National Freight LogisticsStrategy, which delineates a comprehensive development framework, as well as Spoor net’s growth plans for recapitalization.The global context – the case for developmental logistics. Currently, the world’s focus on logistics issues is divided with the first world caught in a three-way paradox, . to:– Continue the efficient development of their economies and therefore logistics systems– Contribute to sustainable development globally and stimulate global growth, poverty alleviation and open access, which require a different approach to global logistics– Provide homeland security against perceived terror threats, which will tax logistics systems even more and bring new and unexpected inefficiencies into the system.These paradoxical themes are all related to developmental logistics. The global village made competition difficult for the third world, but at the same time, enabled it to catch up with the first world in new and important ways. These issues point towards a need for structural change to existing logistics systems that will improve efficiencies, while also enabling international access between the developed and developing worldand between first and second economies locally (The second annual state of logistics survey for South Africa 2005).A macro-economic perspective. South Africa’s 2004 production and imports increased by % on the 2003 volumes. While transport costsincreased by 11%, the overall logistics cost remained flat at % of the GDP. In absolute terms, the biggest cost driver is transportation, rising by aboutR13 billion in the freight sector.The gap between road and rail corridor freight transport has widened even further during the past year, compounding the structural inefficiency in the economy. The good news is that the declines experienced by rail between 1997 and 2003 have been halted, with rail maintaining similar tonnage levels over the past 2 years. However, the challenge facing the economy remains: while rail focuses on reversing historic trends, growthin tonnage available for transport is still captured by road.The structural changes required and indicated for developmentallogistics are still South Africa’s biggest ch allenge. Efficient long-haul corridors are required, alongside a focus on greater access for the second economy through focused investments (The second annual state of logistics survey for South Africa 2005).Industry innovation. The surveys in South Africa reflect the supply-chain challenges and innovations of the chemicals, processed foods and logistics service provider industries. The nature of supply-chaininnovation reflects the varying levels of supply-chain maturity across the industries, as well as the fundamental challenges experienced by these industries. The high level of supply-chain maturity of the bulk chemical industry is reflected in the move to cross-industry collaboration to improve the utilization of the national logistics infrastructure. In the highly competitive cost-sensitive industries, such as processed foods,firm-level innovation to reduce costs dominates, sometimes at the expenseof channel-level innovation (The second annual state of logistics survey for South Africa 2005).Government service delivery. The supply challenges faced by government in delivering services to its citizens are illustrated in an overview of the National Health Care System, where the need for inventory managementis identified as the key challenge (The second annual state of logistics survey for South Africa 2005).The need for expanding small business support initiatives to include all the aspects involved in establishing channels to market and in developing supply chains is obvious. A comprehensive range of SMME networking and logistics interventions is required on a large scale. Innovative solutions to the integration of small and large businesses in a supply-chain context are emerging (The second annual state of logistics survey for South Africa 2005).英文文献中文翻译（一）来源：海德堡物理学出版社,2009(7):57-83.作者：米尔萨曼.皮什瓦伊,哈迪.巴塞瑞,莫森舒克.萨贾迪出版时间：2009年7月国际物流成本（伊朗）米尔萨曼.皮什瓦伊,哈迪.巴塞瑞,莫森舒克.萨贾迪库存成本库存持有成本包括货币（机会或利息）成本、从价税、保险和收缩成本。