JT集团成本控制体系建设研究

发布时间：2018-06-20 07:14

本文选题：JT集团 + 铁路物流企业　；参考：《山东大学》2012年硕士论文

【摘要】：随着社会物流需求的不断增加,我国物流业已从起步阶段进入到快速发展阶段。以JT集团为代表的我国铁路物流企业以覆盖全国的铁路网为依托,迅速成为我国物流行业的重要支柱。随着我国加入WTO后面对国外物流企业的竞争,传统粗放式的发展模式显然不能适应当今市场的发展,JT集团的一些典型管理问题和理论研究问题也逐渐暴露出来,尤其在企业成本控制方面显得有些力不从心,从而造成高经营收入难以转化成为高利润的问题。本文通过对成本控制的理论和研究成果的回顾以及对JT集团成本控制现状的分析,总结出JT集团成本控制存在的问题：铁路企业政企不分,重投入、轻成本管理思想根深蒂固；计划经济体制的惯性和影响依然存在；地区分割的体制性障碍尚未破除；企业自主权不高；成本管理与控制手段仍主要依靠预算管理；成本控制的考核和激励机制不健全；成本控制思想不深入,未形成全员意识；成本控制的内容不全面；网络化、信息化建设不足；背负的历史包袱沉重;定价机制不完善等等。在此基础上,本文归纳总结出造成JT集团成本控制问题的根源在于没有建立科学的成本控制体系。只有建立起科学有效的成本控制体系,JT集团才能摆脱目前高收入难以转换为高效益的局面,真正实现企业的良性发展。本文通过对JT集团成本控制现状的分析,提出JT集团的成本控制体系：首先,在规划预算阶段,预算编制应当与公司战略目标相联系,要提高各部门的参与度,重视预算的审查、检讨和评估,设计有针对性、有弹性的预算,降低预算的复杂度和周期；其次,在经营核算阶段,要充分利用国家目前的有利政策和铁路行业的优势,在基本活动的各个关键控制点,都要做到扬长避短,重视细节的改善,完善规章制度,全面控制成本,细化合同内容,规范工作流程,明确责任分工,增强成本意识,设立辅助台帐,提高固定资产使用效率,做好分析规划,减少资金占用成本,合理选择运输经营模式,提高服务性价比；最后,在考核评估阶段,JT集团应当明确考核标准,落实考核机制,完善考核内容,综合考虑多方面因素,要在财务、顾客、内部作业、创新与学习四个各有侧重又相互影响的层面进行分析与改善,来沟通目标、战略和企企业经营活动的关系,实现短期利益和长远利益、局部利益与整体利益的均衡。为使JT集团的成本控制体系能够顺利推进,本文为JT集团在成本控制体系建设过程中从宏观政策、体制保障以及JT集团内控保障等方面提出了保障性措施。
[Abstract]:With the increasing demand of social logistics, the logistics industry in China has entered the stage of rapid development from the initial stage. The railway logistics enterprises in China, which are represented by JT Group, rely on the railway network which covers the whole country, and has become an important pillar of the logistics industry in our country. With the competition of foreign logistics enterprises after China's entry into WTO, it is obvious that the traditional extensive development mode can not adapt to the development of today's market. Some typical management problems and theoretical research problems of JT Group have been gradually exposed. Especially in the aspect of enterprise cost control, it is difficult to transform high operating income into high profit. Through reviewing the theory and research results of cost control and analyzing the current situation of cost control in JT Group, this paper summarizes the existing problems of cost control in JT Group: railway enterprises do not distinguish between government and enterprise, pay more attention to investment, and neglect the deep-rooted idea of cost management; The inertia and influence of planned economic system still exist; the institutional obstacle of regional division has not been broken down; the autonomy of enterprises is not high; the means of cost management and control still rely mainly on budget management; the examination and incentive mechanism of cost control is not perfect; The idea of cost control is not deep, has not formed the whole staff consciousness; the cost control content is not comprehensive; the network, the information construction is insufficient; bears the historical burden heavy; the pricing mechanism is not perfect and so on. On this basis, this paper concludes that the root of the cost control problem of JT Group lies in the absence of a scientific cost control system. Only by setting up a scientific and effective cost control system can JT Group get rid of the situation that high income is difficult to be converted into high benefit and realize the benign development of enterprises. Based on the analysis of the current cost control situation of JT Group, this paper puts forward the cost control system of JT Group. Firstly, in the planning and budgeting stage, the budget preparation should be related to the strategic objectives of the company, and the participation of various departments should be increased. We should pay attention to budget review, review and evaluation, design targeted and flexible budgets, and reduce the complexity and cycle of budgets. Secondly, in the stage of business accounting, it is necessary to make full use of the current favorable policies of the country and the advantages of the railway industry. At all the key control points of basic activities, we should take advantage of the advantages and avoid weaknesses, attach importance to the improvement of details, perfect the rules and regulations, fully control the cost, refine the contents of the contract, standardize the work flow, clarify the division of responsibilities, and enhance the sense of cost. Set up auxiliary accounts, improve the efficiency of using fixed assets, make a good analysis plan, reduce the cost of capital occupation, rationally select the transportation management mode, and improve the ratio of service performance to price; finally, JT Group should make clear the assessment standard in the stage of assessment and evaluation. To implement the assessment mechanism, perfect the assessment content, and comprehensively consider various factors, we should analyze and improve each other's financial, customer, internal work, innovation and learning levels, with a view to communicating objectives. The relationship between strategy and business activities realizes the balance between short-term and long-term interests, and between local interests and overall interests. In order to make the cost control system of JT Group advance smoothly, this paper puts forward some supporting measures for JT Group in the process of construction of cost control system from macro policy, system guarantee and internal control guarantee of JT Group.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F253.7;F532

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