供应链背景下跨国水产企业物流成本控制——以PA公司为例

文章旨在研究基于供应链下跨国水产企业的物流成本控制对策。首先分析了跨国水产企业PA公司物流成本控制中面临的问题,然后分析了供应链背景下PA公司物流成本构成的特点,最后提出建立在OA和ERP基础上的物流成本核算方法和物流成本优化策略,实现了PA公司按客户、按产品、按部门的物流成本核算、预算、控制、评价的体系,实现了物流成本的节约,同时增进了PA公司的优质客户增值服务能力,增加了企业的竞争力。

Logistics Cost Control Based on Supply Chain Management in the Transnational Fisheries Corporation

This article focuses on logistics cost control policy based on supply chain management in the transnational fisheries corporation. First we analyze the problems faced in the logistics cost control in company PA, second analyze the characteristics of PA company logistics cost in supply chain view, and finally put forward the logistics cost accounting and the logistics cost opti- mization strategy based on OA and ERP, implementation of PA according to customer, according to the product, according to the logistics cost accounting, budget, control, evaluation department system, realized the logistics cost savings, and improve PA quality customer value-added service ability, increase the competitiveness of enterprises.