油品销售企业客户成本管理体系研究

发布时间：2018-01-11 20:04

本文关键词：油品销售企业客户成本管理体系研究　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：目前，中国油品销售市场已经全面开放，国内油品销售市场逐步形成了跨国石油公司、国有油品销售企业、民营油品销售企业三足鼎立的竞争格局，国有油品销售企业面临前所未有的挑战。国有油品销售企业如何在本区域市场内在不增加客户成本的基础上追求更高的市场份额、提高客户满意度和忠诚度，成为油品销售企业关心的问题。基于以上背景从我国油品销售企业成本管理发展现状和提升竞争力的客观要求出发，以油品销售企业为主体，客户成本为研究对象，进行客户成本管理体系研究，来谋求油品销售企业总成本降低和价值最大化，促进企业战略目标的实现。油品销售企业客户成本管理体系的建立有利于将成本比较准确的归集到引起成本发生的具体客户身上，能够促使整个供应链的紧密结合，共同降低成本，增强整体竞争力。文章在国内外客户成本管理研究及实践借鉴的基础上，结合油品销售企业的实际，将油品销售企业的客户成本划分为客户日常管理成本、客户信用管理成本、客户售后服务成本、销售活动成本四种类型，对油品销售企业客户成本管理进行作业划分和成本动因分析，，深化了对油品销售企业客户成本的认识和了解。在运用作业成本法的基础上，建立了油品销售企业客户成本预算，利用成本动因分析将各种成本费用对应到不同的作业中，提高企业客户成本预算的精确性和有效性；客户成本核算，结合作业成本法的优秀思想，并且通过产品消耗作业，作业消耗资源的思路来对企业的客户成本进行核算，得出更加贴近真实的客户成本；客户成本对比分析与评价控制，在得到客户成本核算数据后，找出影响成本升降的因素，并对其进行分析，同时通过确立考评目标、选择考评指标、确定指标权重、获取考评信息、选择考评标准五个程序建立考评指标，结合油品销售企业的实际情况完成客户成本管理考评。最后，对油品销售企业客户成本管理体系进行了应用分析并提出了保障措施。
[Abstract]:At present, China's oil sales market has been fully open, the domestic oil sales market has gradually formed a multinational oil companies, state-owned oil sales enterprises, private oil sales enterprises, three-pronged competition pattern. State-owned oil sales enterprises are facing unprecedented challenges. How do state-owned oil sales enterprises pursue higher market share and improve customer satisfaction and loyalty on the basis of not increasing customer cost inherent in the regional market? Based on the above background, starting from the development status of cost management and the objective requirements to enhance the competitiveness of oil sales enterprises in China, oil sales enterprises as the main body. Customer cost as the object of study, the study of customer cost management system, to seek to reduce the total cost of oil sales enterprises and maximize the value. The establishment of customer cost management system of oil products sales enterprises is conducive to the accurate integration of costs to the specific customers that cause the cost. Can promote the tight combination of the whole supply chain, reduce costs together, enhance the overall competitiveness. Based on the research and practice of customer cost management at home and abroad, combined with the reality of oil sales enterprises, the paper divides the customer cost of oil sales enterprises into customer daily management cost and customer credit management cost. Customer after-sales service cost and sales activity cost are four types. The operation division and cost driver analysis of customer cost management in oil sales enterprises are carried out. The customer cost budget of oil product sales enterprise is established on the basis of activity-based costing. In order to improve the accuracy and effectiveness of enterprise customer cost budget, the cost cost can be corresponded to different activities by cost driver analysis. Customer cost accounting, combined with the excellent thinking of activity-based costing, and through the idea of product consumption activities, activity consumption resources to calculate the customer costs of enterprises, get more close to the true customer costs; Customer cost analysis and evaluation control, after getting customer cost accounting data, find out the factors that affect the cost rise and fall, and analyze it. At the same time, through the establishment of evaluation objectives, select the evaluation index. Determine the index weight, obtain evaluation information, select the evaluation standard five procedures to establish evaluation indicators, combined with the actual situation of oil sales enterprises to complete customer cost management evaluation. Finally. The application of customer cost management system in oil sales enterprises is analyzed and the safeguard measures are put forward.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.22;F406.7;F274

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