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1、中国农学通报2011,27(17):87-91ChineseAgriculturalScienceBulletin乳制品运输成本及效益分析123范昊祎,尹庆珍,张立永(1西南财经大学经济数学学院,成都611130;2河北省农林科学院经济作物研究所,石家庄050051;3河北化工医药职业技术学院制药系,石家庄050026)摘要:为降低乳制品运输成本,合理安排运输,提高乳制品运输企业的经济效益,通过对河北省某运输公司乳制品车辆的运输成本、车型及效益分析研究,确定了2006—2008年变动成本路桥费、加油费2
2、项占总成本的比例分别为62.89%、64.01%、54.74%,并确定了主要运输成本所占比例及其从高到低的次序;对不同年度、不同月份、不同车型车辆的运输收入、成本、利润及其变化进行了分析;12.5m、230马力的新型箱式半挂车为乳品运输的最佳运输车辆;2006年半挂车1、5、8月份运输纯利润最高,10月份次之,2、12月纯利润最少;年运输总收入11、5、8月运输总收入最高,6、1、2月运输总收入最少;2006年半挂车年收益率为10.18%,乳品运输车辆是一种高风险、中收益的投资方式。关键词:乳制品;运输
3、成本;效益分析中图分类号:F542文献标志码:A论文编号:2011-0453AnalysisoftheCostandBenefitofDairyTransport123FanHaoyi,YinQingzhen,ZhangLiyong(1CollegeofEconomicsMathematics,SouthwesternUniversityofFinanceandEconomics,Chengdu611130;2InstituteofCashCrops,HebeiAcademyofAgriculturea
4、ndForestrySciences,Shijiazhuang050051;3PharmacologicalEngineeringDepartment,HebeiChemicalandPharmaceuticalCollege,Shijiazhuang050026)Abstract:Toreducethetransportationcostofdairyproducts,reasonablyarrangetransportation,andimprovetheeconomicbenefitofthetr
5、ansportationcompanyofdairyproducts,thetransportationcost,vehicletypeandbenefitofdairyvehiclewereanalyzed.Itwasdeterminedthattheproportionsofvariablecostsofroadtoll,refuelingexpenseintheyearsfrom2006to2008respectivelyaccountedfor62.89%,64.01%and54.74%ofth
6、etotalcost,andtheproportionofmaintransportationcostandtheorderfromhightolowwasdetermined;thetransportationincome,costandprofitofdifferentvehiclesindifferentmonthsandyearsandtheirchangeswereanalyzed;thenewbox-typesemitrailerwiththelengthof12.5mandthepower
7、of230horsepowerswasthebesttransportationvehicleofdairyproducts;thenettransportationprofitofsemitrailerinJanuary,MayandAugustin2006wasthehighest,thatinOctoberwaslower,andthatinFebruaryandDecemberwasthelowest;thetransportationincomeinMay,AugustandNovemberw
8、asthehighest,andthatinJanuary,FebruaryandJunewasthelowest.Theannualyieldrateofsemitrailerin2006was10.18%,thevehicleoftransportingdairyproductsisonekindofinvestmentmethodwithhighriskandmediumincome.Keywords:dairyproducts;tr