Research on Agriculture Logistic Cost Based on Value-chain
作者单位：College of Economic and ManagementHeilongjiang Institute of Science and Technology
会议名称：《2011 International Conference on Information Management and Engineering(ICIME 2011)》
会议日期：2011年
学科分类：120301[管理学-农业经济管理] 12[管理学] 02[经济学] 0202[经济学-应用经济学] 1203[管理学-农林经济管理] 1202[管理学-工商管理] 1201[管理学-管理科学与工程(可授管理学、工学学位)] 020205[经济学-产业经济学]
基 金：supported by my college and I would like to thank my colleagues for helpful comments and suggestions
关 键 词：agriculture logistic cost value-chain cost counting cost control
摘 要：This paper firstly introduce the basic situation of agricultural logistic and its cost, and describe the traditional agricultural logistic process in China. We avoid to discuss the agricultural logistic cost from the accounting, and put emphasis on cost counting and cost control on the basis of value chain. From the whole logistic activities, we use activity based costing to discuss how to decrease agricultural logistic cost.