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基于客户忠诚度的C集装箱码头公司生产成本控制研究

发布时间:2018-01-28 06:22

  本文关键词: 客户忠诚度 效率 生产成本 成本控制方案 出处:《大连海事大学》2015年硕士论文 论文类型:学位论文


【摘要】:近年来,受世界经济局势动荡的负面影响,航运业市场景气度始终难以提升。在此局面下,随着班轮公司航运联盟的纷纷成立,集装箱码头行业内的竞争日趋激烈。各集装箱码头在巨大的经营压力下,加大了对客户服务的投入,以期提升客户忠诚度,留住客户并渴望获得更多的业务量。在对班轮公司的服务中,港口作业效率是最核心的竞争要素,提升作业效率也顺理成章地成为集装箱码头竞相追逐的目标。然而,不是所有程度的效率提升都能带来客户忠诚度的大幅上升,有些时候效率的变化对客户忠诚度的影响并不明显,但对成本的影响却是显而易见的。为了平衡服务与成本,需要探索一种新的成本控制方案,在为班轮公司提供合理的作业效率同时,将生产成本控制在与之相匹配的范围之内。本文以C集装箱码头公司为例,针对其在生产成本控制中的问题,如:过度追求效率而忽视成本控制、效率与成本控制管理脱节以及不平衡的重效率轻成本的考核制度等;在大量查阅相关文献,结合自身多年的集装箱码头工作经验的基础上,提出通过客户问卷调查获得客户的具体需求,依据详细的需求特征属性,制定效率目标,再根据效率目标控制生产成本支出的成本控制方案。通过模型法、个案研究法、定量分析法等多种方法,对效率和客户忠诚度之间的关系、效率和生产成本之间的关系、成本控制方案的运作机制、成本控制的考核和激励制度等四个方面进行研究,并提出相应的设计方案的具体内容和建议,对方案实施过程中可能遇到的问题提出应对措施,以期对该企业和业内其他同行进行成本控制的优化、管理水平的提高提供借鉴和参考的价值。
[Abstract]:In recent years, due to the negative impact of the world economic situation, the shipping market is always difficult to improve. In this situation, with the establishment of liner shipping alliance. The competition in container terminal industry is becoming increasingly fierce. Under the huge operating pressure, the container terminal has increased its investment in customer service in order to enhance customer loyalty. Retention of customers and desire for more business. In the service to liner companies, the efficiency of port operations is the core element of competition. Improving operational efficiency is also a logical target for container terminals. However, not all levels of efficiency enhancement can lead to a significant increase in customer loyalty. Sometimes the effect of efficiency changes on customer loyalty is not obvious, but the impact on cost is obvious. In order to balance service and cost, we need to explore a new cost control scheme. In order to provide reasonable operation efficiency for the liner company, the production cost should be controlled within the corresponding range. This paper takes C container terminal company as an example to solve the problems in the production cost control. For example: excessive pursuit of efficiency and neglect of cost control, efficiency and cost control management is out of touch with the imbalance of efficiency and light cost assessment system; On the basis of consulting a large number of relevant documents and combining with our own working experience of container terminal for many years, this paper proposes to obtain the specific needs of customers through the customer questionnaire survey, and to formulate efficiency goals according to the detailed characteristics of demand. Then according to the efficiency goal to control the cost of production cost. Through the model method, case study method, quantitative analysis method and other methods, the relationship between efficiency and customer loyalty. The relationship between efficiency and production cost, the operation mechanism of cost control scheme, the assessment and incentive system of cost control are studied, and the specific contents and suggestions of the corresponding design scheme are put forward. In order to optimize the cost control and improve the management level of the enterprise and other peers in the industry, the paper puts forward some countermeasures to the problems that may be encountered in the course of implementation of the scheme, so as to provide the value of reference and reference for the improvement of the management level.
【学位授予单位】:大连海事大学
【学位级别】:硕士
【学位授予年份】:2015
【分类号】:F550.66;F552.6

【参考文献】

中国期刊全文数据库 前3条

1 张继业;标准成本制度及其应用研究[J];上海标准化;2003年07期

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3 栾奕;;谈企业成本控制的例外管理原则[J];理论学习;2008年08期



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