Purpose

This study aims to ground the assessment of the various costing perspectives associated with the dynamics of processed food supply chains (FSCs), for questing the avenues of profitability within a food processing enterprise.

Design/methodology/approach

This study underpins the development of the relation hierarchical model, binding the cluster of the key costing enactors, with the various incurred costs in the food supply chain performance system. The developed model is seeded by the inputs gathered from the case enterprises under consideration, which is further contemplated by extending the fundamentals of bipolar fuzzy sets with the methodology of ELECTRE-II.

Findings

Secured primacies owing to the mutual correspondence between the costing cluster reveal the impact of procurement cost in the dynamics of FSC. Furthermore, an inference is grounded relative to the other entities of total costs like investment, production, transportation, distribution and retailing by considering the perspective of a case enterprise. It yields that procurement costing procedurals need to be deliberated supremely, considering the vitality of the costing perspective associated with the other procedurals of the case enterprise.

Originality/value

The framework developed in the presented work clusters the various costing enactors along with the costings in processed FSCs, binding its holistic perspective rather than the discrete approach. The present research work provides an origin to explore the various miniatures more precisely succeeding to secure primacies for upscaling the profit-cost notions. As costing determines the avenues bundled with the production and consumption of various food commodities.

中文翻译：

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与加工食品供应链动态相关的成本计算视角的数学描述

目的

本研究旨在为与加工食品供应链 (FSC) 动态相关的各种成本核算观点的评估提供基础，以探索食品加工企业的盈利途径。

设计/方法论/途径

这项研究支持关系层次模型的发展，将关键成本计算因素的集群与食品供应链绩效系统中的各种发生成本联系起来。所开发的模型以从所考虑的案例企业收集的输入为基础，并通过使用 ELECTRE-II 的方法扩展双极性模糊集的基本原理来进一步考虑该模型。

发现

由于成本计算集群之间的相互对应关系，确保了首要地位，揭示了采购成本对 FSC 动态的影响。此外，通过考虑案例企业的角度，相对于投资、生产、运输、分销和零售等总成本的其他实体进行推论。它表明，考虑到与案例企业其他程序相关的成本核算观点的活力，需要对采购成本核算程序进行高度审议。

原创性/价值

在所提出的工作中开发的框架将各种成本计算制定者与经过处理的 FSC 中的成本计算结合起来，结合其整体视角而不是离散方法。目前的研究工作为更精确地探索各种缩影提供了一个起点，成功地确保了扩大利润成本概念的首要地位。因为成本核算决定了与各种食品商品的生产和消费捆绑在一起的途径。