宏海集团大宗商品国际物流成本管理研究

发布时间：2018-03-14 17:27

本文选题：大宗商品　切入点：国际物流成本　出处：《广西大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着国家“一带一路”战略和振兴西部战略的不断推进,处于东盟经济圈、西南经济圈和华南经济圈交汇处的广西北部湾经济圈迎来了良好的历史发展机遇。经济圈内的相关企业国际业务量明显增多,在国际贸易的驱动下为北部湾经济圈成为区域经济增长极做出了突出贡献。物流是企业的“第三利润源泉”,提升企业国际物流服务水平,降低国际物流成本可以提高企业盈利水平,增强企业竞争力。时间驱动作业成本法(TDABC)是目前较为先进且认可度不断得到提高的物流成本管理方法,与企业资源计划系统(ERP)有较好的切合点,这一方法能够比较真实地反映企业各项物流作业的实际成本消耗情况,且具有较强的实用性。文章以供应链物流成本管理相关理论为依据,阐述了时间驱动作业成本法理论,在此基础上构建了基于时间驱动作业成本法的物流成本核算模型以及成本核算评价体系。在分析了宏海集团大宗商品国际物流成本管理发展现状和面临问题的基础上,对时间驱动作业成本法在宏海集团大宗商品国际物流成本管理方面的适用性和在大宗商品国际物流领域应用的可行性做出说明。在案例中,以宏海集团大宗商品国际物流成本管理方式的改进为目的进行方案设计,介绍了时间驱动作业成本法在宏海集团大宗商品国际物流评价体系中的总体构建步骤,运用时间驱动作业成本法对总资源消耗进行分解,分析了宏海集团大宗商品国际物流合同对接部门、海运部门、卸船部门、库场部门以及陆运部门的资源消耗况,通过分析结果找到集团大宗商品国际物流成本控制的薄弱环节。最后以分析结果为依据,提出了改进海运部门物流作业模式,提高海运产能利用率、合理安排港口卸船物流资源、为各部门发展预留产能等提升集团大宗商品国际物流成本管理效益的策略。文章以改进宏海集团大宗商品国际物流成本管理方式为导向,在收集分析了相关文献的基础上,向宏海集团的领导员工了解集团物流成本管理现状,并对宏海集团大宗商品物流各环节的数据进行采集,通过大宗商品国际物流成本管理模型的构建为宏海集团提高国际物流效益、增强企业竞争力提供方法参考。
[Abstract]:With the constant advancement of the national "Belt and Road" strategy and the strategy of revitalizing the western region, they are in the ASEAN economic circle. The Guangxi Beibu Gulf Economic Circle at the junction of the Southwest Economic Circle and the South China Economic Circle has ushered in a good historical development opportunity. The international business volume of related enterprises in the economic circle has increased markedly. Driven by international trade, the Beibu Gulf economic circle has made outstanding contributions to the development of regional economic growth. Logistics is the "third source of profits" for enterprises and promotes the international logistics service level of enterprises. Reducing the cost of international logistics can improve the profit level of enterprises and enhance the competitiveness of enterprises. Time driven Activity-Based costing (TDABC) is a more advanced and increasingly recognized method of logistics cost management. This method can truly reflect the actual cost consumption of various logistics activities in the enterprise. Based on the theory of supply chain logistics cost management, this paper expounds the theory of time-driven activity-based costing. On this basis, the logistics cost accounting model based on time-driven activity-based costing and the evaluation system of cost accounting are constructed. Based on the analysis of the current situation and problems of the development of international logistics cost management of commodities in Honghai Group, The applicability of time-driven activity-based costing in the cost management of commodities international logistics of Honghai Group and the feasibility of its application in the field of international logistics of commodities are explained. In order to improve the cost management of commodities international logistics of Honghai Group, this paper introduces the overall construction steps of time driven Activity-Based costing (ABC) in the evaluation system of Honghai Group's international commodity logistics. Using time-driven activity-based costing method to decompose the total resource consumption, the paper analyzes the resource consumption of international logistics contract docking department, shipping department, unloading department, depot department and land transportation department of Honghai Group. By analyzing the results, we find the weak links of the international logistics cost control of the group commodities. Finally, based on the analysis results, we propose to improve the logistics operation mode of the maritime transport sector and increase the utilization ratio of maritime capacity. Reasonable arrangement of port unloading logistics resources, reserved production capacity for the development of various departments and other strategies to improve the cost management effectiveness of the Group's international commodities logistics. The article is guided by the improvement of the management mode of the international logistics costs of the commodities of the Honghai Group. On the basis of collecting and analyzing the relevant documents, we know the current situation of logistics cost management from the leading staff of Honghai Group, and collect the data of all aspects of commodities logistics of Honghai Group. Through the construction of commodity international logistics cost management model, it provides a method reference for Honghai Group to improve the international logistics efficiency and enhance the competitiveness of enterprises.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F552.6;F550.66

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