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  本文關鍵詞：油品銷售企業(yè)客戶成本管理體系研究　出處：《中國石油大學（華東）》2013年碩士論文　論文類型：學位論文

  更多相關文章： 客戶成本管理 油品銷售企業(yè) 作業(yè)成本法 供應鏈成本管理

【摘要】：目前，中國油品銷售市場已經(jīng)全面開放，國內(nèi)油品銷售市場逐步形成了跨國石油公司、國有油品銷售企業(yè)、民營油品銷售企業(yè)三足鼎立的競爭格局，國有油品銷售企業(yè)面臨前所未有的挑戰(zhàn)。國有油品銷售企業(yè)如何在本區(qū)域市場內(nèi)在不增加客戶成本的基礎上追求更高的市場份額、提高客戶滿意度和忠誠度，成為油品銷售企業(yè)關心的問題�；谝陨媳尘皬奈覈推蜂N售企業(yè)成本管理發(fā)展現(xiàn)狀和提升競爭力的客觀要求出發(fā)，以油品銷售企業(yè)為主體，客戶成本為研究對象，進行客戶成本管理體系研究，來謀求油品銷售企業(yè)總成本降低和價值最大化，促進企業(yè)戰(zhàn)略目標的實現(xiàn)。油品銷售企業(yè)客戶成本管理體系的建立有利于將成本比較準確的歸集到引起成本發(fā)生的具體客戶身上，能夠促使整個供應鏈的緊密結合，共同降低成本，增強整體競爭力。 文章在國內(nèi)外客戶成本管理研究及實踐借鑒的基礎上，結合油品銷售企業(yè)的實際，將油品銷售企業(yè)的客戶成本劃分為客戶日常管理成本、客戶信用管理成本、客戶售后服務成本、銷售活動成本四種類型，對油品銷售企業(yè)客戶成本管理進行作業(yè)劃分和成本動因分析，，深化了對油品銷售企業(yè)客戶成本的認識和了解。在運用作業(yè)成本法的基礎上，建立了油品銷售企業(yè)客戶成本預算，利用成本動因分析將各種成本費用對應到不同的作業(yè)中，提高企業(yè)客戶成本預算的精確性和有效性；客戶成本核算，結合作業(yè)成本法的優(yōu)秀思想，并且通過產(chǎn)品消耗作業(yè)，作業(yè)消耗資源的思路來對企業(yè)的客戶成本進行核算，得出更加貼近真實的客戶成本；客戶成本對比分析與評價控制，在得到客戶成本核算數(shù)據(jù)后，找出影響成本升降的因素，并對其進行分析，同時通過確立考評目標、選擇考評指標、確定指標權重、獲取考評信息、選擇考評標準五個程序建立考評指標，結合油品銷售企業(yè)的實際情況完成客戶成本管理考評。最后，對油品銷售企業(yè)客戶成本管理體系進行了應用分析并提出了保障措施。
[Abstract]:At present, China's oil sales market has been fully open, the domestic oil sales market has gradually formed a multinational oil companies, state-owned oil sales enterprises, private oil sales enterprises, three-pronged competition pattern. State-owned oil sales enterprises are facing unprecedented challenges. How do state-owned oil sales enterprises pursue higher market share and improve customer satisfaction and loyalty on the basis of not increasing customer cost inherent in the regional market? Based on the above background, starting from the development status of cost management and the objective requirements to enhance the competitiveness of oil sales enterprises in China, oil sales enterprises as the main body. Customer cost as the object of study, the study of customer cost management system, to seek to reduce the total cost of oil sales enterprises and maximize the value. The establishment of customer cost management system of oil products sales enterprises is conducive to the accurate integration of costs to the specific customers that cause the cost. Can promote the tight combination of the whole supply chain, reduce costs together, enhance the overall competitiveness. Based on the research and practice of customer cost management at home and abroad, combined with the reality of oil sales enterprises, the paper divides the customer cost of oil sales enterprises into customer daily management cost and customer credit management cost. Customer after-sales service cost and sales activity cost are four types. The operation division and cost driver analysis of customer cost management in oil sales enterprises are carried out. The customer cost budget of oil product sales enterprise is established on the basis of activity-based costing. In order to improve the accuracy and effectiveness of enterprise customer cost budget, the cost cost can be corresponded to different activities by cost driver analysis. Customer cost accounting, combined with the excellent thinking of activity-based costing, and through the idea of product consumption activities, activity consumption resources to calculate the customer costs of enterprises, get more close to the true customer costs; Customer cost analysis and evaluation control, after getting customer cost accounting data, find out the factors that affect the cost rise and fall, and analyze it. At the same time, through the establishment of evaluation objectives, select the evaluation index. Determine the index weight, obtain evaluation information, select the evaluation standard five procedures to establish evaluation indicators, combined with the actual situation of oil sales enterprises to complete customer cost management evaluation. Finally. The application of customer cost management system in oil sales enterprises is analyzed and the safeguard measures are put forward.
【學位授予單位】：中國石油大學（華東）
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.22;F406.7;F274

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