Mut公司成本控制系统的改进方案

发布时间：2018-04-02 02:37

本文选题：国际货运代理企业　切入点：成本控制　出处：《广东商学院》2013年硕士论文

【摘要】：随着世界经济的发展及全球经济一体化进程的加快,国际货运代理企业应运而生，在国际贸易活动中扮演着极为重要的角色。自2008年爆发国际金融危机起，国内外经济形势动荡不安，，我国外贸企业进出口业务量急剧下降。国际货代企业揽货业务量因此大幅减少，行业竞争加剧，整个行业进入微利时代，占本行业70%以上的中小型货代企业面临着生存问题。在业务量下降的情况下，加强企业内部成本控制，建立完善的成本控制系统成为解决以上问题的重要途径之一。本文将作业成本法运用到货代企业成本控制实践中去，探讨货代企业成本控制的新思路、新方法。在研究过程中，首先对Mutula公司成本构成与成本控制现状进行分析，指出Mutual公司成本控制存在的问题以及改进的必要性，提出了作业成本法在企业成本控制中应用的适用性和可行性，运用价值链理论实行作业成本法成本控制模式，并在此基础上建立适用Mutual公司的有效成本控制系统。
[Abstract]:With the development of the world economy and the acceleration of the process of global economic integration, international freight forwarders emerge as the times require and play an extremely important role in international trade activities.Since the international financial crisis broke out in 2008, the domestic and foreign economic situation is unstable, the import and export business volume of our country's foreign trade enterprise drops sharply.As a result, the volume of international freight forwarding enterprises has been greatly reduced, and the competition in the industry has intensified. The whole industry has entered the era of low profit, and the small and medium-sized freight forwarding enterprises, which account for more than 70% of the industry, are faced with the problem of survival.In the case of the decline of business volume, strengthening the internal cost control and establishing a perfect cost control system become one of the important ways to solve the above problems.In this paper, activity-based costing is applied to the practice of cost control in freight forwarding enterprises, and new ideas and methods of cost control for freight forwarding enterprises are discussed.In the course of the research, firstly, the paper analyzes the cost structure and cost control of Mutula Company, points out the problems existing in cost control of Mutual Company and the necessity of improvement.This paper puts forward the applicability and feasibility of applying activity-based costing to enterprise cost control, and applies value chain theory to implement ABC cost control model. On this basis, an effective cost control system suitable for Mutual company is established.
【学位授予单位】：广东商学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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