Cost Analysis Of Agricultural Products Cold Chain Logistics For Guangdong Province

With the development of China’s agricultural economy,there is a regional surplus of fresh agricultural products,the main constraint is the logistics of agricultural products.Cold chain logistics of fresh agricultural products is significant impact to achieve modern agriculture,and the cost of agricultural products cold chain logistics will become a new hot issue.This paper defines the concepts of cold chain,cold chain logistics,agricultural products cold chain logistics and logistics cost,and expounds the basic theory and characteristics of cold chain logistics cost,the cost can be reduced to the lowest b y a system analysis is obtained.According to the cold chain logistics of agricultural products in Guangdong province,the development process of cold storage,the production and consumption of cold chain agricultural products,and the cold chain logistics mode are analyzed.It is very important to identify the cold chain logistics of meat,dairy products,seafood and vegetable products.The cost management problems of agricultural products cold chain logistics in Guangdong Province are found out,which are cold chain logistics facilities can not meet the demand for agricultural prod ucts,the cold chain logistics cost of agricultural products still high,the scale of third party cold chain logistics needs to be improved,the standardization process needs to accelerate,the accounting of cold chain logistics cost is vague.According to the present situation of Guangdong Province agricultural products cold chain logistics,the influence factors of cost in the links are analysized.Found that the technology investment is little in the small and medium enterprises,the staff training system is not perfect,which resulting in labor cost and loss cost increased.The agricultural products cold chain circulation rate is low,and the loss of agricultural products rate is high.Some cold chain logistics centers are located in the center of city,which lead to higher operating cost.The transportation capacity shortage in north and west area of Guangdong Province increases the transportation cost and labor cost.Cold chain logistics system lacks the authority of public information platform.The transportation and inventory level is the greatest influence on the cold chain logistics cost of agricultural products.Comparing the advantages of ABC and traditional costing,it shows that ABC is better than traditional costing.The cost of agricultural products cold chain logistics of H Company in Guangdong province is calculated,and found that the assignment of cost and the change of cost drivers in the cold chain logistics act ivities of agricultural products,which gives each cost optimization approach.Finally,the policy advices for agricultural products cold chain logistics are proposed.