DT煤炭码头有限公司成本控制研究

发布时间：2018-02-28 02:58

本文关键词： DT煤炭码头成本控制环境成本倒运成本　出处：《天津农学院》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,受煤炭消费政策、产业结构调整及环保压力等因素地影响,煤炭市场不景气,沿海各煤炭码头的煤炭吞吐量均有不同程度下降,煤炭码头之间竞争日益激烈。我国煤炭码头主要业务为港口煤炭装卸作业,专业化较强但基本上是标准化、同质化的生产作业流程,各码头之间的竞争主要是价格战。因此,如何有效进行成本控制,降低成本,便成为煤炭码头企业的首要工作。DT煤炭码头有限公司是一家典型的港口公司,也面临成本控制的难题。本文通过对其成本控制现状分析发现,倒运费、财务费用、环保成本等成本控制中的重点,有很大的压缩空间。进一步的分析表明,倒运主管部门设置不合理,堆存能力限制,应急制度缺失是导致倒运费居高不下的原因;融资金额大,融资模式单一,承兑汇票存量大,资金周转率低使财务费用保持在较高水平;抑尘技术环保组织滞后,罚款额高,环保设备不达标,排污收费标准高导致环保成本高;事前控制度不完善,经济测算流于形式,事中作业流程疏于管控是成本管控体系存在的主要问题。在上述分析的基础上,本文提出DT煤炭码头成本控制的改进建议:倒运管控由市场部改为调度室、场地策划与船舶动态有机结与全面梳理码头管理制度,新增应急管理章程相结合解决倒运费存在的问题;大型港口设备实行融资租赁、票据贴现与银行贷款相结合有效控制财务费用;把环保纳入港口作业流程,建章立制、加大港口专业化除尘设施设备投入、三位一体的管理模式下组织环保工作、静态抑尘和动态抑尘相结合这四项措施降低环境成本;梳理成本管控制度,强化成本预算流程的严肃性、严控成本发生环节,成本效益原则为指导改良用工制度、业绩考核加入成本计划完成情况,建立历史数据横向编织来优化成本控制体系。
[Abstract]:In recent years, under the influence of the coal consumption policy, industrial structure adjustment and environmental pressure, the coal market has been depressed, and the coal throughput of each coal terminal along the coast has decreased to varying degrees. The main business of coal wharf in our country is port coal loading and unloading, which is specialized but basically standardized, and the competition among the wharves is mainly a price war. How to effectively control the cost and reduce the cost becomes the primary work of the coal wharf enterprise. DT Coal Wharf Co., Ltd. is a typical port company. By analyzing the current situation of cost control, this paper finds that the key points of cost control, such as reverse transportation cost, financial cost and environmental protection cost, have a lot of space to compress. The unreasonable setting, the limited storage capacity and the lack of emergency system are the reasons for the high cost of reverse shipping, the large amount of financing, the single mode of financing, and the large amount of acceptance bill. The low turnover rate of funds keeps the financial expenses at a high level; the dust suppression technology and environmental protection organizations lag behind, the fines are high, the environmental protection equipment is not up to the standard, and the sewage charges are high, resulting in high environmental protection costs; the degree of prior control is not perfect; and the economic calculation is a mere formality. On the basis of the above analysis, this paper puts forward some suggestions to improve the cost control of DT coal wharf. The reverse operation control is changed from marketing department to dispatching room. Site planning and ship dynamic organic knot and comprehensive combing of wharf management system, new emergency management regulations to solve the existing problems of reverse transportation charges; large port equipment financing lease, The combination of bill discount and bank loans can effectively control financial expenses, bring environmental protection into the port operation process, establish regulations, increase investment in specialized dust removal facilities of the port, and organize environmental protection work under the trinity management mode, Combining static dust suppression with dynamic dust suppression, these four measures can reduce the environmental cost, comb the cost control system, strengthen the seriousness of the cost budget process, strictly control the cost occurrence links, and improve the employment system under the guidance of the cost-benefit principle. Performance appraisal adds cost plan completion, establishes historical data horizontal weaving to optimize cost control system.
【学位授予单位】：天津农学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F552.6;F550.66

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