基于时间驱动作业成本法的集装箱运输企业成本管理研究

发布时间：2019-07-02 19:43

【摘要】：2008年的金融危机和2011年的欧债危机不是偶然。全球经济有着自身的运行规律,那就是周期性。集装箱运输业更是如此。如何抵御这种周期性给企业带来的风险和收益的巨大波动,发掘能使企业持续发展的动力,是每一个企业领导者都在思考的问题。处于航运市场的高峰时,成本因素容易被忽略；处于航运市场的低谷时,运价收入的减少,成本的压力就会凸现,成本控制显得尤为重要。集装箱运输的自动化水平显著提高,使得直接人工成本比重日益缩减,而船舶固定成本和集装箱固定成本的所占比重日益加大。集装箱运输企业在市场低谷时,企业的领导者们无一不在思考如何降低间接成本。而一直以来,我国远洋集装箱运输企业成本管理的方法单一,尤其是对间接成本的管理和分配越来越无法满足当前经营决策的需要,所以很有必要对当前的间接成本分配方法进行重新思考和研究。本文要解决的核心问题是如何以集装箱运输业务流程为基础,以时间驱动作业成本法的方法论为指导,建立一套行之有效的成本管理模式。本文围绕这一核心问题将分七个章节来展开论述。首先笔者将指出此次研究的目标和这一创新思想的由来,通过利用国际学术界多年来对时间驱动作业成本法的研究和实践成果,尝试将该方法论运用于集装箱运输企业的成本管理中。其次,通过宏观上描述集装箱运输业发展的整体状况以及经营的特点,并结合笔者在推进集装箱运输企业信息化的实践中的体会和发现,对企业现行的成本管理中存在的问题进行剖析,作为接下来构建新的成本管理模型的动因。再次,通过深入分析时间驱动作业成本法的方法论和计算模型,论述该方法、模型在集装箱运输企业的适用性、作用和意义。然后尝试利用该时间驱动作业成本法的方法论和计算模型构建适于集装箱运输企业实施的成本核算的流程,给出企业实施时间驱动作业成本法的系统规划、实施方法和计算机系统辅助工具,并将结合业务实例予以阐述。最后,阐述研究与实践的过程中遇到的各种问题和风险,提出一套经过实践检验的关键成功因素并就时间驱动作业成本法在航运与物流运输业的应用前景和未来的发展方向提出了个人的观点。
[Abstract]:The 2008 financial crisis and the 2011 European debt crisis were no accident. The global economy has its own law of operation, that is, periodicity. This is especially true of the container transport industry. How to resist the huge fluctuation of risk and income brought to enterprises by periodicity and explore the motive force that can make the enterprise develop continuously is a problem that every enterprise leader is thinking about. At the peak of the shipping market, the cost factor is easy to be ignored; at the trough of the shipping market, when the freight rate income is reduced, the pressure of the cost will be highlighted, and cost control is particularly important. The automation level of container transportation has been significantly improved, which makes the proportion of direct labor cost smaller and smaller, while the proportion of ship fixed cost and container fixed cost is increasing day by day. When container transportation enterprises are in the doldrums, the leaders of container transportation enterprises are thinking about how to reduce indirect costs. For a long time, the cost management method of ocean-going container transportation enterprises in China has been single, especially the management and distribution of indirect costs can not meet the needs of the current business decisions, so it is necessary to rethink and study the current indirect cost allocation methods. The core problem to be solved in this paper is how to establish an effective cost management model based on container transportation business process and guided by the methodology of time-driven activity-based costing (ABC). This paper will be divided into seven chapters to discuss this core issue. First of all, the author will point out the goal of this study and the origin of this innovative idea, and try to apply the methodology to the cost management of container transportation enterprises by using the research and practical results of time-driven activity-based costing in international academic circles over the years. Secondly, through the macro description of the overall situation of the development of container transport industry and the characteristics of management, and combined with the author's experience and discovery in promoting the informatization of container transport enterprises, this paper analyzes the problems existing in the current cost management of enterprises, as the motivation of the next construction of a new cost management model. Thirdly, through the in-depth analysis of the methodology and calculation model of time-driven activity-based costing, this paper discusses the applicability, function and significance of the method and model in container transportation enterprises. Then it tries to use the methodology and calculation model of the time-driven activity-based costing method to construct the cost accounting process suitable for the implementation of container transportation enterprises, and gives the system planning, implementation method and computer system auxiliary tools of the time-driven activity-based costing method, and expounds it with a business example. Finally, this paper expounds all kinds of problems and risks encountered in the process of research and practice, puts forward a set of key success factors tested by practice, and puts forward some personal views on the application prospect and future development direction of time-driven activity-based costing in shipping and logistics transportation.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F550.66

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