基于粮食现代物流理念下的制粉企业成本控制

粮食涨价是一个长期的必然趋势，我国制粉企业通过压低原材料价格降低成本的空间越来越小，且随着我国《劳动法》的实施，其人力成本又必然上升，制粉企业的发展将会越来越倚重于第三利润源泉——物流。运用现代物流理念对当前粮食现代物流业发展中的问题进行分析，提出了粮食加工转化与粮食现代物流协调发展的思路。并在此背景下对制粉企业的成本控制问题进行了研究，提出了制粉企业进行成本控制的方法和发展战略。

THE COST-CONTROLLING OF FLOUR MANUFACTURERS BASED ON MoDERN GRAIN LOGISTICS CONCEPTIONS

The steady rising of grain price is a long term trend,the room that flour manufacturers cut their cost from raw materials is becoming smaller and smaller and the labor's cost will rise dramatically with the implementation of 'Labor Law '.Therefore flour manufacturers should depend more and more on the third profi-source-logistics.This article analyzes the problems in the development of the present modern grain logistics from modern logistics conceptions,advances a way to enhance the harmonious development of grain manufacturing and modern grain logistics,then studies the problems of cost controlling for flour manufacturers and puts forward the methods and developing strategy to cope with the problems.