YK港务集团物流与服务环节内部控制分析与优化

发布时间：2018-01-14 04:34

本文关键词：YK港务集团物流与服务环节内部控制分析与优化　出处：《沈阳农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济的发展如何加强监督,防范市场风险建立和完善港口物流企业的内部控制体系,提升企业综合实力创造更大的效益,具有重要意义。YK港现是我国沿海主枢纽港之一的现代化港口,有集装箱等9类货种专用码头,在规模不断扩大的前提下,逐步完善港口功能,货物的吞吐量稳定增长,集装箱码头可靠泊第五代集装箱船,带动和促进了地区贸易的发展。建立健全完善的物流与服务环节内部控制体系,加强港口建设提高经济效益和竞争能力,已成为YK港的经营与管理的关键。本文主要从内部控制五要素的角度,在内部环境、风险评估、控制活动、信息与沟通和监督等几个方面,对YK港物流与服务环节的内部控制现状进行了分析,针对存在的问题提出优化建议。在查阅大量文献的同时,多次进行实地考察,全面了解企业物流与服务环节内部控制理论在企业的运用,提出解决问题的基本想法;采用调查问卷的形式,针对YK港物流与服务环节内部控制管理的各个方面,进行统计分析,得出结论。本文首先对国内外研究现状进行了学习研究,根据内部控制以及物流与服务的相关理论,提出了本文研究的理论依据;随后针对YK港物流与服务环节出现的问题进行了成因分析。YK港务集团在物流与服务环节存在以下问题:各部门职能交叉、员工执行理念不强、货物验收不合格、创新意识不强、缺乏信息沟通机制,职能划分不重视横向分工协作。本文在内部控制管理机制、物流环节内部控制关键点的风险识别、重点部门和服务环节的控制、物流与服务环节的信息沟通机制,建设内部监督制度等方面提出优化建议,最后得出文章结论。通过研究,借以推动YK港物流与服务环节内控机制的健全,并对港口物流的其他企业提供参考和借鉴。本文有两个创新之处。一是从物流的角度分析了 YK港务集团内部控制中存在的问题,提出了港口企业物流环节的内部控制重要性。二是通过研究服务环节的内部控制,提出了如何在保证自身收益的同时,吸引更多潜在客户并为客户提供更优质的服务的策略。
[Abstract]:With the development of economy, how to strengthen supervision, prevent market risks, establish and improve the internal control system of port logistics enterprises, and improve the comprehensive strength of enterprises to create greater benefits. YK port is now one of the main coastal hub port of our country, there are 9 types of container special wharf, under the premise of the continuous expansion of the scale, gradually improve the function of the port. The steady growth of cargo throughput and the reliable berthing of the fifth generation container ships in container terminals have led and promoted the development of regional trade and established a sound internal control system for logistics and service links. Strengthening port construction to improve economic efficiency and competitiveness has become the key to the management and management of YK Port. This paper mainly from the perspective of the five elements of internal control in the internal environment risk assessment control activities. This paper analyzes the current situation of internal control of logistics and service links in YK port, and puts forward some optimization suggestions for the existing problems, while consulting a lot of literature. Many field visits are conducted to understand the application of internal control theory of logistics and service links in enterprises and put forward the basic ideas to solve the problems. In the form of questionnaire, this paper makes a statistical analysis on all aspects of internal control management of logistics and service links in YK Port, and draws a conclusion. Firstly, this paper studies the current research situation at home and abroad. According to the theory of internal control and logistics and service, the theoretical basis of this paper is put forward. YK port logistics and service links for the causes of problems. YK Port Group in logistics and service links there are the following problems: the functions of various departments cross, staff implementation concept is not strong. The goods acceptance is not qualified, the innovation consciousness is not strong, the lack of information communication mechanism, the function division does not attach importance to the horizontal division of labor and cooperation. This article in the internal control management mechanism, the logistics link internal control key point risk identification. The key departments and service links of control, logistics and service links of information communication mechanism, the construction of internal supervision system and other aspects of the optimization of suggestions, finally reached the conclusion of the article. In order to promote the YK port logistics and service links of internal control mechanism sound. And to other port logistics enterprises to provide reference and reference. This paper has two innovations. One is from the perspective of logistics analysis of YK port group internal control problems. The importance of internal control of logistics links in port enterprises is put forward. Secondly, through the study of internal control of service links, the author puts forward how to ensure the profit of the port enterprises at the same time. Strategies to attract more potential customers and provide better service to customers.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F552.6

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