集装箱班轮运输成本核算研究

发布时间：2018-04-27 21:45

本文选题：集装箱班轮运输 + 成本费用　；参考：《大连海事大学》2013年硕士论文

【摘要】：成本竞争战略是企业成功的关键。如何进行有效的成本核算,找到成本上升和下降的变动因素是中国航运业进行有效成本控制的关键。在金融危机的状况下,如果集装箱班轮企业以分航线的运输服务为成本计算对象,计算航次、航线运输总成本和平均单箱成本,己不能满足企业正确决策的需要。鉴于集装箱班轮企业频繁地使用自有船舶和租入船舶的特殊性,本文试图在对历史文献研究的基础上,结合自己在集装箱班轮企业多年的实际工作经验,对其成本核算方面存在的一些问题中较为迫切的几个问题作了研究,并就如何提高成本费用核算水平提出了一些建议。本文共分为五章。本文旨在为远洋集装箱运输企业完善成本费用核算、改善盈亏分析质量、提高经营决策能力等提供有益支持及借鉴。第一章前言,本文首先结合了班轮运输行业及成本费用的特点,阐明了选题的目的和意义；随后,根据班轮企业的实际清况,提出了三个需迫切解决的问题一船舶固定费用的核算、订单成本法和天成本核算的引入,并指出了本文的研究内容框架及方法；本文研究以我国航运业的龙头企业中国远洋旗下的中远集运为对象,主要以集装箱的核算为主,成本管理为辅。提出了具有创新性的日成本核算方法。第二章对固定成本和变动成本进行了文献综述。定义了班轮运输成本费用的构成,探讨了船舶固定费用的构成、归集、分配等核算全过程进行分析,对成本核算的法律和法规、一般传统做法进行了梳理,论述了船舶固定费用核算的合理与否,对计算航次、航线运输成本的理论进行了讨论,提出了全面预算的日成本核算方法,为企业经营决策提供较为准确的航次、航线成本信息。第三章建立了集装箱班轮的成本构成框架。对班轮运输企业的计划成本法、实际成本法下核算成本费用进行了分析和比较,经过理论和实务的研究,提出了订单成本法,试图解决在权责发生制下的集装箱班轮利润忽高忽低难以核定的问题, 第四章对订单成本法经行实证分析。将订单成本法的归集动因、影响集装箱班轮的成本进行梳理和整理,引入了班轮企业成本核算中天成本法并对此经行了实证分析。第五章集装箱班轮企业应该通过订单成本法夯实成本并大力推行天成本的核算方法。该方法更容易被企业的高层和经营决策提供易于把握的成本变动信息。本文通过对集装箱班轮企业的航线调整、船舶大型化等经营策略的分析,认为单天成本对企业正确制定经营决策有很好的指导作用。最后,作者就不断完善成本核算质量,加强成本控制提出三点建议。
[Abstract]:The cost competition strategy is the key to the success of an enterprise. How to carry out effective cost accounting and find out the variable factors of rising and falling costs is the key of effective cost control in Chinese shipping industry. Under the condition of financial crisis, if the container liner enterprise takes the transportation service of each route as the cost calculation object, calculates the voyage, the route transportation total cost and the average single container cost, it can not meet the need of the enterprise to make the correct decision. In view of the particularity of the container liner enterprises frequently using their own vessels and chartering ships, this paper attempts to combine their practical working experience with the container liner enterprises on the basis of the study of historical documents. This paper studies some urgent problems in cost accounting and puts forward some suggestions on how to improve the level of cost accounting. This paper is divided into five chapters. The purpose of this paper is to provide beneficial support and reference for ocean container transportation enterprises to improve cost and cost accounting, improve the quality of profit and loss analysis, and improve the ability of management and decision making. The first chapter preface, this article first unifies the liner transportation profession and the cost expense characteristic, elaborated the topic the purpose and the significance, then, according to the liner enterprise actual condition, This paper puts forward three problems that need to be solved urgently: the accounting of ship fixed cost, the introduction of order cost method and daily cost accounting, and points out the framework and method of this paper. This paper focuses on Cosco, which is owned by Cosco, a leading shipping enterprise in China. It is mainly focused on container accounting, supplemented by cost management. An innovative method of daily cost accounting is put forward. The second chapter reviews the fixed cost and variable cost. This paper defines the composition of the cost of liner transportation, probes into the whole process of the accounting of the fixed cost of the ship, such as the composition, collection and distribution of the ship, and combs the laws and regulations of the cost accounting, as well as the general traditional methods. This paper discusses the reasonableness of ship fixed cost accounting, discusses the theory of calculating voyage and route transportation cost, and puts forward the daily cost accounting method of comprehensive budget, which provides a more accurate voyage for enterprise management decision. Route cost information. Chapter three establishes the cost frame of container liner. This paper analyzes and compares the planned cost method of liner shipping enterprise and the cost accounting cost under the actual cost method, and puts forward the order cost method through theoretical and practical research. Trying to solve the problem that container liner profit fluctuates and fluctuates under the accrual basis, which is difficult to determine. Chapter four is the empirical analysis of order cost method. By combing and sorting out the cost of container liner, this paper introduces the cost accounting method of liner enterprise and makes an empirical analysis on it. Chapter 5: container liner enterprises should consolidate the cost by order cost method and carry out the accounting method of daily cost. This method is more easy to be used to provide easy-to-grasp cost change information by the top level and management decision of the enterprise. Based on the analysis of the operation strategies of container liner enterprises such as route adjustment and ship size, it is concluded that the single day cost has a good guiding effect on the enterprises to make correct management decisions. Finally, the author puts forward three suggestions on improving the quality of cost accounting and strengthening cost control.
【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】：F552.5

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