生鲜电商冷链物流的成本控制研究

摘要

It becomes normal for domestic e-business industry to set foot in the fresh food market nowadays, but fresh food cold-chain logistics has become a bottleneck restraining its development. The article first analyzed the current development of the fresh food e-business cold-chain logistics, the factors contributing to it and three main cold-chain operation models used;then, the article revealed that the fresh food cold-chain logistics had low level and absence problems in infrastructure, market degree and standardization systems in China, which led to non-profit of 95%e-business;in addition, the article divided and found out logistics cost structures of different types according to the process structure of the fresh food cold-chain logistics, analyzed the reasons why the fresh food e-business cold-chain logistics of different types had high costs, adopted the activity cost method to clear up and calculate the cost of the fresh food e-business cold-chain logistics, gave the calculation example of e-business calculating the cold-chain logistics costs, and hence arrived at the solution that effective costs control of the fresh food e-business cold-chain logistics needed to optimize the storage, transportation frequency and transportation distance etc. through the example; finally, according to the situation, the costs of the fresh food e-business cold-chain logistics were high all the way, the article pertinently brought up strategies and suggestions about how to control the costs of the fresh food e-business cold-chain.%尽管国内电商产业涉足生鲜品已成为常态，但生鲜品冷链物流成为制约其发展的瓶颈。剖析生鲜电商冷链物流发展现状、成因及目前主要采用的三种冷链运营模式。揭示我国生鲜品冷链物流存在基础设施落后、市场化程度偏低及标准化体系缺位等问题，导致95%生鲜电商处于亏损状态。根据生鲜品冷链物流流程构造，划分并找出不同类型物流成本构成，分析不同类型生鲜电商冷链物流成本偏高的原因，采用作业成本方法梳理与核算生鲜电商冷链物流成本，给出生鲜电商核算冷链物流成本的算例，通过算例得出有效控制生鲜电商冷链物流成本需优化储存量、运输频率及运输距离等结论。依据生鲜电商冷链物流成本居高不下的结果，提出控制生鲜电商冷链成本的对策建议。