蛇口码头成本管理体系设计与实施研究

发布时间：2018-06-06 22:37

本文选题：成本管理体系 + 成本管理　；参考：《中南大学》2012年硕士论文

【摘要】：近几年,随着国际金融危机、美债危机和欧债危机的相继爆发,国际经济呈现出动荡加剧的局面,而我国集装箱码头行业经过上一轮的快速发展也面临着：一边是竞争日趋激烈和宏观经济环境的变化,要求企业科学合理地核算、评估各项成本的支出情况以便对症下药提升企业的经营能力；一边是成本数据和成本管理失去相关性,成本管理机制不健全,管理制度传统落后不精细而不能满足企业的成本管理需求。因此,我国集装箱码头行业迫切需要通过创新寻找一种新的成本核算方法并依此建立起完善的成本管理体系来破解当前的困局。本文以蛇口码头为例,针对该行业在成本管理过程中普遍存在的诸如：在成本核算方面扭曲了成本信息和管理的相关性；在成本管理的运作机制上不规范不健全；以及缺乏科学、精细的成本管理绩效考核与激励制度等现状。在大量查阅相关文献及借鉴香港现代货柜码头应用作业成本法的经验的基础上提出了依据作业成本法建立成本管理体系的主要思路,并通过图表分析法、定性分析法、案例研究法等多种研究方法对成本核算、成本管理运作机制、成本绩效管理制度等三个方面进行研究,分别提出了相应的设计优化方案和建议,对其具体实施可能碰到的问题也提出了相应的应对措施,以期为该企业以及国内的同行进行成本管理体系优化、升级或者体系重造提供借鉴、参考的价值。
[Abstract]:In recent years, with the outbreak of the international financial crisis, the US debt crisis and the European debt crisis, the international economy has shown a situation of intensified turbulence. However, the container terminal industry in China is facing the following rapid development: on the one hand, the competition is becoming increasingly fierce and the macroeconomic environment is changing, which requires the enterprises to calculate scientifically and reasonably. Assess the expenditure of the various costs in order to improve the business capacity of the enterprise; on the one hand, the cost data and cost management are irrelevant, and the cost management mechanism is not sound, The traditional management system is not fine enough to meet the cost management needs of enterprises. Therefore, China's container terminal industry urgently needs to find a new cost accounting method through innovation and establish a perfect cost management system to solve the current predicament. Addressing the widespread cost management processes in the industry, such as: distorting the relevance of cost information and management in cost accounting; inadequate operational mechanisms for cost management; and a lack of science, Elaborate cost management performance appraisal and incentive system and so on. On the basis of consulting a lot of relevant documents and learning from the experience of the application of activity-based costing in modern container terminals in Hong Kong, this paper puts forward the main idea of establishing the cost management system based on activity-based costing, and through chart analysis, qualitative analysis. Several research methods, such as case study method, have studied cost accounting, operation mechanism of cost management, cost performance management system and so on, and put forward corresponding design optimization schemes and suggestions respectively. In order to optimize, upgrade or rebuild the cost management system of the enterprise and its domestic counterparts, the corresponding countermeasures are put forward in order to provide the reference value for the enterprises and their domestic counterparts to optimize, upgrade or rebuild the cost management system.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F550.66

【参考文献】