Research On The Supply Chain Cost Management Of Commercial Retail Enterprises Under The Model Of "Agricultural Super Docking"—Based On The Perspective Of The Circulation Of Fresh Agricultural Products

In the economic globalization and the diversification of customer demand under the background of increasingly fierce market competition,changes in commercial retail enterprises need to adjust the parties to meet the current market,the competition between the supply chain has gradually become the core of competition among enterprises,supply chain cost management has been a magic weapon for winning a lot of commercial retail enterprises as the competition.The circulation process of fresh agricultural products is an important part in the operation of retail businesses.How to reduce the circulation cost of fresh agricultural products is also a growing concern of enterprises."Agriculture super docking" is to reduce the fresh agricultural products circulation,improve a new supply chain mode of agricultural product circulation efficiency,but because of China's "agriculture super docking" still in the initial stage of development,small scale farmers,supply capacity and commercial retail demand is not equal,the application of traditional cost management no significant effect.The application of supply chain cost management to "agriculture super docking" mode of fresh agricultural products in circulation,so that commercial retail enterprises can realize cost optimization through coordination and control of the entire chain,helps to speed up the construction cost management system,enhance the core competitiveness of commercial retail enterprises and economic benefits,realize the comprehensive benefits of the whole supply chain leap.Based on the perspective of agricultural product circulation,the study of supply chain cost management of commercial retail enterprises is based on the mode of "agriculture super docking".First,analysis of "agriculture super docking" supply chain cost management of commercial retail enterprises in the theoretical basis of the mode,the supply chain cost management theory combined with the "agriculture super docking" mode of circulation characteristics of fresh agricultural products,supply chain cost management method of three kinds of combination form suitable for "agriculture super docking" commercial retail enterprises under the mode of cost management mode,consists of three parts,the first part is the cost accounting based on activity-based costing,the second part is the analysis on the value chain analysis method as the main line of the cost,the third part is to target cost oriented cost control.Then,applying this supply chain cost management mode to Y's "agriculture super docking" mode,combined with specific case studies,it helps to better explain the application of supply chain cost management in commercial retail enterprises.Finally,on how to strengthen the cost management of supply chain in the "agriculture super docking" mode of commercial retail enterprises in the application of the proposed improvement and the upper and lower node relationship and constructing the perfect "agriculture super docking" mode of fresh agricultural products logistics system of safeguard measures,in order to reduce the fresh agricultural product the cost of circulation,enhance the commercial retail enterprises of fresh agricultural products circulation efficiency,increase the income of the enterprise.