CIMA：用管理会计对食物链进行战略管理

　　食品安全永远都是牵动大众神经的事情。自从一百多年前，美国作家厄普顿·辛克莱写了《屠场》，这本原想打动公众的心,却不料击中了他们的胃，随后迅速通过了美国历史上*9部有关食品安全的法案。

　　在中国，食品安全的法律早就有了，但是食品安全问题还是屡见不鲜。要解决这个问题，笔者认为首先需要有一个全局的思路，形成健康的行业生态。而不是头痛医头，脚痛医脚。

　　CIMA研究基金曾经资助英国朴茨茅斯大学的Lisa Jack教授对农产品及食品行业进行研究，并发表题为《从农场到餐桌》的报告。

　　报告针对英国市场，为食物链上的各参与方提供了以下几点建议：

　　1 生产者需要了解自己的成本，才能获得一个公平合理的回报，以维持长期可持续的生产与养殖。

　　2 关于成本的信息需要在整个供应链上进行分享。

　　3 供应商应该和客户之间签署书面的供应协议。交易透明化有助于供应商与客户就价格、数量、折扣、促销等事宜与客户进行公平的协商。

　　4 食物链条上的各参与方可以采取协作的模式。

　　5 消费者需要更好的理解他们自己的行为对于整个供应链的影响，尤其是他们自己的消费偏好对于成本的影响。例如当饲料价格上涨的时候，肉类价格当然要上涨，如果消费者对动物福利有要求，那么也需要承担这个成本。

　　6 尽量减少各个环节的浪费。

　　7 客户要对供应商采取长期合作的态度。短期协议，不确定的采购量都会严重打击供应商。

　　The conclusions of the report suggest the following way forward for participants in the food supply chain:

　　1 Producers need to understand their costs to achieve a fair return. They need to build in costs for animal welfare, ‘customisation’ to supermarkets’ demands,and most importantly to set a target return which makes a contribution to long-term costs and sustainable production.

　　2 Information on costs should be shared within the chain. Basic co-operative agreements, greater sharing of information and cost-based contracts with customers are all possible solutions to tight margins. Even if peers or neighbouring stages in the supply chain are reluctant, traditional sources of information can be exploited, including farm circles, attendance at livestock markets and reading trade press. One useful technique suggested by a farmer is to play more than one role in the supply chain ‘if you produce a crop, and also buy it from other suppliers (for selling on), you get useful intelligence about how much your competitors are selling for.’

　　3 Producers should ask for written terms of trade from the supermarkets they supply. The Office of Fair Trading was surprised to find after their audit of supermarket’s compliance with the Supermarkets’Code of Practice, that none of the suppliers in their sample had done so. The OFT commented ‘the effective resolution of disputes relies on both sides being in possession of written terms. Transparency about terms of dealing is essential to suppliers’ ability to negotiate assertively with supermarkets on matters including prices, volumes, discounts, over riders, and promotions.’

　　4 Participants in the food supply chain might consider what collaborative models from other industries or countries could teach this sector. For example, e-markets are common in aerospace or automotive industries. One CIMA member commented that collaboration within EU food supply chains seems more advanced.

　　5 Consumers need to understand better the inputs into the supply chain, and specifically the impact on costs of their preferences. For example, when feed costs are high, the price of meat should rise; or when better animal welfare is practiced or mandated, the additional costs of doing so should be passed on to consumers, who originate (directly or otherwise) these requirements. This is particularly important to make competition fairer when consumers are offered a choice including produce from suppliers from other countries who are not required to adhere to these more expensive practices. And consumers should be educated about seasonality. One solution is more informative labelling, to indicate that produce has been produced to more exacting standards, or has been air-freighted.

　　6 Efforts should be made to reduce waste, especially where this results from poor co-ordination of requirements or a lack of understanding from supermarket buyers, of growing cycles. Members of the roundtable commented on the potential to reduce waste overall, and examples of specific instances which fell disproportionately on growers. Much food waste should be reduced from July 2009, with the repeal of 20 year old EU regulations specifying marketing standards for many fruits and vegetables.

　　7 Supermarkets should adopt a longer-term perspective towards their relationships with primary producers. Two week contracts, and a lack of certainty about how much of their output the supermarket will buy, ultimately will discourage farmers from innovation and investment in new capacity or new production processes. And driving primary producers out of the sector, as has been seen in respect of the dairy industry, will adversely impact the continuity of supply.

 　
　　　

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