C集装箱班轮公司主要成本项的控制研究

发布时间：2018-03-24 10:27

本文选题：集装箱班轮公司　切入点：成本项目　出处：《大连海事大学》2013年硕士论文

【摘要】：集装箱班轮运输链上所涉及环节众多,每个环节又都涉及大量的成本支出。在市场形势一片光明的情况下,班轮公司更注重扩大经营规模,抢占市场份额、资金的大进大出已经成为常态。而在经过连续几年大规模的运力扩张后,班轮公司开始品尝运力大于运量需求的苦果,经营业绩大幅下降,深陷亏损泥潭。在市场竞争日益白热化,服务进一步同质化,市场运价更加透明化的现状下,各主要班轮公司都开始将目光转向成本控制。一个显而易见的事实是,在2011年全行业所有班轮公司都出现了巨额亏损,而2012年班轮公司的业绩则出现了明显的分化,那些拥有成本优势的公司一扫2011年的颓势,在2012年取得了可观的盈利。因此越来越多的公司开始意识到成本领先将成为确保自身生存进而领先市场的重要手段。本文从对班轮公司成本项的分析入手,分析各成本项在公司总体经营成本中所占的比重,从而确定三大主要成本项,即燃油成本、港口使费成本和集装箱管理费用成本。之后根据主要成本项的特点,对可控成本项进行深入研究分析。本文以C集装箱班轮公司主要成本项数据为基础,通过对各主要成本项的构成、费收现状及市场发展趋势等的研究,通过对比分析、实际案例,并结合当前成本管理的理论研究成果,研究探讨对主要成本项进行管控的方法。在总结C集装箱班轮公司成效显著的成本管控方法的同时,发现存在的问题及有待提高的方面,以期为C集装箱班轮公司的成本控制工作提出具有可操作性的建议。
[Abstract]:There are many links involved in the container liner transportation chain, and each link involves a large amount of cost and expenditure. In the light of the bright market situation, liner companies pay more attention to expanding the scale of operation and seizing market share. After several years of large-scale expansion of capacity, the liner companies began to taste the bitter fruit of capacity exceeding the demand for capacity, and their operating performance dropped sharply. Deep in a loss trap. With market competition becoming increasingly intense, services more homogeneous, and market rates more transparent, major liner companies are turning their eyes to cost control. While all liner companies across the industry suffered huge losses in 2011, there was a marked divergence in the results of the liner companies in 2012, as those with cost advantages wiped out the downturn in 2011. With significant profits in 2012, a growing number of companies are beginning to realize that cost leadership will be an important means of ensuring their survival and leading the market. This paper starts with the analysis of the cost items of the liner Company, analyzes the proportion of each cost item in the total operating cost of the company, and then determines the three main cost items, that is, the fuel cost. The cost of port cost and the cost of container management. Then according to the characteristics of the main cost item, the controllable cost item is deeply studied and analyzed. This paper is based on the main cost item data of C container liner company. Through the study of the composition of the main cost items, the current situation of fee collection and the market development trend, through comparative analysis, practical cases, and combined with the current theoretical research results of cost management, This paper discusses the methods of controlling the main cost items. While summing up the effective cost control methods of C Container liner Company, it finds out the existing problems and the aspects that need to be improved. In order to C container liner company cost control work put forward operable suggestions.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F551.6

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