乳制品运输成本及效益分析研究

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；12.5米、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。

Analysis of the Cost and Benefit of Dairy Transport

To reduce the transportation cost of dairy products, reasonably arrange transportation, and improve the economic benefit of the transportation company of dairy products, the transportation cost, vehicle type and benefit of dairy vehicle were analyzed. It was determined that the proportions of variable costs of road toll, refueling expense in the years from 2006 to 2008 respectively accounted for 62.89%, 64.01% and 54.74% of the total cost, and the proportion of main transportation cost and the order from hi...