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基于客戶忠誠度的C集裝箱碼頭公司生產(chǎn)成本控制研究

發(fā)布時(shí)間:2018-01-28 06:22

  本文關(guān)鍵詞: 客戶忠誠度 效率 生產(chǎn)成本 成本控制方案 出處:《大連海事大學(xué)》2015年碩士論文 論文類型:學(xué)位論文


【摘要】:近年來,受世界經(jīng)濟(jì)局勢(shì)動(dòng)蕩的負(fù)面影響,航運(yùn)業(yè)市場(chǎng)景氣度始終難以提升。在此局面下,隨著班輪公司航運(yùn)聯(lián)盟的紛紛成立,集裝箱碼頭行業(yè)內(nèi)的競(jìng)爭(zhēng)日趨激烈。各集裝箱碼頭在巨大的經(jīng)營(yíng)壓力下,加大了對(duì)客戶服務(wù)的投入,以期提升客戶忠誠度,留住客戶并渴望獲得更多的業(yè)務(wù)量。在對(duì)班輪公司的服務(wù)中,港口作業(yè)效率是最核心的競(jìng)爭(zhēng)要素,提升作業(yè)效率也順理成章地成為集裝箱碼頭競(jìng)相追逐的目標(biāo)。然而,不是所有程度的效率提升都能帶來客戶忠誠度的大幅上升,有些時(shí)候效率的變化對(duì)客戶忠誠度的影響并不明顯,但對(duì)成本的影響卻是顯而易見的。為了平衡服務(wù)與成本,需要探索一種新的成本控制方案,在為班輪公司提供合理的作業(yè)效率同時(shí),將生產(chǎn)成本控制在與之相匹配的范圍之內(nèi)。本文以C集裝箱碼頭公司為例,針對(duì)其在生產(chǎn)成本控制中的問題,如:過度追求效率而忽視成本控制、效率與成本控制管理脫節(jié)以及不平衡的重效率輕成本的考核制度等;在大量查閱相關(guān)文獻(xiàn),結(jié)合自身多年的集裝箱碼頭工作經(jīng)驗(yàn)的基礎(chǔ)上,提出通過客戶問卷調(diào)查獲得客戶的具體需求,依據(jù)詳細(xì)的需求特征屬性,制定效率目標(biāo),再根據(jù)效率目標(biāo)控制生產(chǎn)成本支出的成本控制方案。通過模型法、個(gè)案研究法、定量分析法等多種方法,對(duì)效率和客戶忠誠度之間的關(guān)系、效率和生產(chǎn)成本之間的關(guān)系、成本控制方案的運(yùn)作機(jī)制、成本控制的考核和激勵(lì)制度等四個(gè)方面進(jìn)行研究,并提出相應(yīng)的設(shè)計(jì)方案的具體內(nèi)容和建議,對(duì)方案實(shí)施過程中可能遇到的問題提出應(yīng)對(duì)措施,以期對(duì)該企業(yè)和業(yè)內(nèi)其他同行進(jìn)行成本控制的優(yōu)化、管理水平的提高提供借鑒和參考的價(jià)值。
[Abstract]:In recent years, due to the negative impact of the world economic situation, the shipping market is always difficult to improve. In this situation, with the establishment of liner shipping alliance. The competition in container terminal industry is becoming increasingly fierce. Under the huge operating pressure, the container terminal has increased its investment in customer service in order to enhance customer loyalty. Retention of customers and desire for more business. In the service to liner companies, the efficiency of port operations is the core element of competition. Improving operational efficiency is also a logical target for container terminals. However, not all levels of efficiency enhancement can lead to a significant increase in customer loyalty. Sometimes the effect of efficiency changes on customer loyalty is not obvious, but the impact on cost is obvious. In order to balance service and cost, we need to explore a new cost control scheme. In order to provide reasonable operation efficiency for the liner company, the production cost should be controlled within the corresponding range. This paper takes C container terminal company as an example to solve the problems in the production cost control. For example: excessive pursuit of efficiency and neglect of cost control, efficiency and cost control management is out of touch with the imbalance of efficiency and light cost assessment system; On the basis of consulting a large number of relevant documents and combining with our own working experience of container terminal for many years, this paper proposes to obtain the specific needs of customers through the customer questionnaire survey, and to formulate efficiency goals according to the detailed characteristics of demand. Then according to the efficiency goal to control the cost of production cost. Through the model method, case study method, quantitative analysis method and other methods, the relationship between efficiency and customer loyalty. The relationship between efficiency and production cost, the operation mechanism of cost control scheme, the assessment and incentive system of cost control are studied, and the specific contents and suggestions of the corresponding design scheme are put forward. In order to optimize the cost control and improve the management level of the enterprise and other peers in the industry, the paper puts forward some countermeasures to the problems that may be encountered in the course of implementation of the scheme, so as to provide the value of reference and reference for the improvement of the management level.
【學(xué)位授予單位】:大連海事大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2015
【分類號(hào)】:F550.66;F552.6

【參考文獻(xiàn)】

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1 張繼業(yè);標(biāo)準(zhǔn)成本制度及其應(yīng)用研究[J];上海標(biāo)準(zhǔn)化;2003年07期

2 南劍飛,趙麗麗,王振宇,熊志堅(jiān);論顧客忠誠度的內(nèi)涵、功能、構(gòu)成及模型[J];世界標(biāo)準(zhǔn)化與質(zhì)量管理;2004年05期

3 欒奕;;談企業(yè)成本控制的例外管理原則[J];理論學(xué)習(xí);2008年08期



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