基于作业成本法的乘用车铁路运输经济性分析

发布时间：2018-06-07 22:19

本文选题：乘用车运输 + 铁路特货　；参考：《上海交通大学》2013年硕士论文

【摘要】：随着社会经济的持续发展，人们对于乘用车消费需求的迅猛增长。乘用车物流公司的竞争也逐渐升级,采用合理的运输方式无疑能使企业降低物流成本，从而获取更多的市场占有率和经济效益。铁路运输具有大批量、长距离、安全可靠、节能环保等比较优势，，也成为目前乘用车物流青睐的方式之一。乘用车物流公司在大批量运输乘用车的情况下，基于成本和多式联运的考虑，开始选择铁路特货和铁路集装箱运输；同时充分发挥铁路运输资源的网络优势，通过拓展乘用车铁路运输服务两端运输服务，实现乘用车"门到门"运输。物流成本管理方面，作业成本法不仅能够提供比较准确的物流成本信息，而且能够解决物流服务中难以区分、难以进行横向比较、难以进行全面分析等难题。本文根据作业成本法在现有物流管理领域中应用的可行性、成熟度，具体分析铁路运输两种载运工具的下的物流成本和经济性比较。在上述背景下，本文进行铁路特货和集装箱发展乘用车“门到门”物流的成本比较分析和优化选择，以便为乘用车物流公司提供运输方式选择和物流成本节约的理论基础，同时为我国铁路多元化经营，拓展乘用车运输服务链条，实现"门到门"运输需要重点研究的问题提供数据支持。
[Abstract]:With the sustainable development of social economy, the demand for passenger car consumption is increasing rapidly. The competition of passenger car logistics companies is also gradually upgraded. The adoption of reasonable transportation mode can undoubtedly reduce the logistics costs of enterprises, thus obtaining more market share and economic benefits. Railway transportation has large quantities, long distance, safety and reliability. Energy saving, environmental protection and other comparative advantages, but also become one of the preferred methods of passenger vehicle logistics. In the case of mass transportation of passenger vehicles, passenger car logistics companies begin to choose railway special cargo and railway container transportation based on consideration of cost and multimodal transport, and at the same time give full play to the network advantages of railway transport resources. In the aspect of logistics cost management, activity-based costing method can not only provide more accurate logistics cost information, but also realize door to door transportation by expanding passenger vehicle railway transport services. And can solve the logistics service difficult to distinguish, difficult to carry on horizontal comparison, difficult to carry on the comprehensive analysis and so on difficult. According to the feasibility and maturity of the application of activity-based costing in the field of logistics management, this paper analyzes the comparison of logistics cost and economy under the two kinds of railway transportation tools. This paper compares and optimizes the cost of passenger vehicle "door to door" logistics for railway special cargo and container development, in order to provide a theoretical basis for passenger car logistics company to choose the transportation mode and save the logistics cost. At the same time, it provides data support for the diversification of railway in China, the expansion of passenger transport service chain and the realization of door-to-door transportation.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F530.5

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