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中央厨房冷链物流的成本结构、控制途径及优化策略 预览

Cost Structure and Control Path for Cold Chain Logistics of Central Kitchen and Its Optimization Strategy
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摘要 【目的/意义】近年来,中央厨房作为冷链物流创新发展的全新业态之一,以其独有的运作模式得到社会各界的广泛关注。其中,降低冷链成本是冷链物流可持续发展的关键问题之一。该文从中央厨房运作业务流程入手,梳理其冷链成本构成的基本结构,以寻求降低冷链物流成本,提高竞争力的优化策略。【方法/过程】结合我国中央厨房实际,通过对冷链运营流程的3个环节进行成本剖析,选用作业成本法对各类及各环节成本进行精细核算。【结果/结论】经过分析,提出建立共享厨房、在采购时实现零库存、依托大数据技术进行严格的全程温度控制、对车辆的调度及配送路径进行优化这4项对策来降低各方面的成本,实现中央厨房冷链成本控制及优化。 【Objective/ Meaning】 in recent years, as one of the new formats of the innovation and development of cold chain logistics, the central kitchen has been widely concerned by all sectors of society with its unique mode of opera tion. Among them, reducing the cost of cold chain is one of the key issues for the sustainable development of cold chain logistics. Starting from the operation process of the central kitchen, the basic structure of the cold chain cost composition was combed, in order to seek the optimization strategy of reducing the cost of cold chain logistics and im proving the competitiveness,【Methods/Procedures】Combined with the reality of China's central kitchen, through the cost analysis on the three links of the cold chain operation process, the fine accounting for the cost of all types and link was carried out by using the activity-based costing method.【Results/Conclusions】Through the analysis, four coun termeasures were put forward including establishing the shared kitchen, realizing the zero inventory in procurement, relying on big data technologies to carry out strict whole-process temperature control, and optimizing the scheduling and distribution path of vehicles? so as to reduce the costs in various aspects and realize the cost control and optimiza tion of cold chain of the central kitchen.
作者 张倩倩 李学工 ZHANG Qian-qian;LI Xue-gong(School of Management, Qufu Normal University, Rizhao, Shandong 276826, China)
机构地区 曲阜师范大学
出处 《台湾农业探索》 2019年第3期67-71,共5页 Taiwan Agricultural Research
关键词 中央厨房 冷链物流 成本控制 大数据技术 优化策略 central kitchen cold chain logistics cost control big data technology optimization strategy
作者简介 张倩倩(1996-),女,硕士研究生,研究方向:冷链物流与供应链管理、中央厨房冷链物流.E-mail:ml786273O334@163.com;通讯作者:李学工(1962-),男,教授,研究方向:物流与供应链管理;物流管理体制及能源物流.E-mail:GXL1128@163.com.
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