本文選題：大宗商品　切入點(diǎn)：國際物流成本　出處：《廣西大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著國家“一帶一路”戰(zhàn)略和振興西部戰(zhàn)略的不斷推進(jìn),處于東盟經(jīng)濟(jì)圈、西南經(jīng)濟(jì)圈和華南經(jīng)濟(jì)圈交匯處的廣西北部灣經(jīng)濟(jì)圈迎來了良好的歷史發(fā)展機(jī)遇。經(jīng)濟(jì)圈內(nèi)的相關(guān)企業(yè)國際業(yè)務(wù)量明顯增多,在國際貿(mào)易的驅(qū)動下為北部灣經(jīng)濟(jì)圈成為區(qū)域經(jīng)濟(jì)增長極做出了突出貢獻(xiàn)。物流是企業(yè)的“第三利潤源泉”,提升企業(yè)國際物流服務(wù)水平,降低國際物流成本可以提高企業(yè)盈利水平,增強(qiáng)企業(yè)競爭力。時間驅(qū)動作業(yè)成本法(TDABC)是目前較為先進(jìn)且認(rèn)可度不斷得到提高的物流成本管理方法,與企業(yè)資源計(jì)劃系統(tǒng)(ERP)有較好的切合點(diǎn),這一方法能夠比較真實(shí)地反映企業(yè)各項(xiàng)物流作業(yè)的實(shí)際成本消耗情況,且具有較強(qiáng)的實(shí)用性。文章以供應(yīng)鏈物流成本管理相關(guān)理論為依據(jù),闡述了時間驅(qū)動作業(yè)成本法理論,在此基礎(chǔ)上構(gòu)建了基于時間驅(qū)動作業(yè)成本法的物流成本核算模型以及成本核算評價體系。在分析了宏海集團(tuán)大宗商品國際物流成本管理發(fā)展現(xiàn)狀和面臨問題的基礎(chǔ)上,對時間驅(qū)動作業(yè)成本法在宏海集團(tuán)大宗商品國際物流成本管理方面的適用性和在大宗商品國際物流領(lǐng)域應(yīng)用的可行性做出說明。在案例中,以宏海集團(tuán)大宗商品國際物流成本管理方式的改進(jìn)為目的進(jìn)行方案設(shè)計(jì),介紹了時間驅(qū)動作業(yè)成本法在宏海集團(tuán)大宗商品國際物流評價體系中的總體構(gòu)建步驟,運(yùn)用時間驅(qū)動作業(yè)成本法對總資源消耗進(jìn)行分解,分析了宏海集團(tuán)大宗商品國際物流合同對接部門、海運(yùn)部門、卸船部門、庫場部門以及陸運(yùn)部門的資源消耗況,通過分析結(jié)果找到集團(tuán)大宗商品國際物流成本控制的薄弱環(huán)節(jié)。最后以分析結(jié)果為依據(jù),提出了改進(jìn)海運(yùn)部門物流作業(yè)模式,提高海運(yùn)產(chǎn)能利用率、合理安排港口卸船物流資源、為各部門發(fā)展預(yù)留產(chǎn)能等提升集團(tuán)大宗商品國際物流成本管理效益的策略。文章以改進(jìn)宏海集團(tuán)大宗商品國際物流成本管理方式為導(dǎo)向,在收集分析了相關(guān)文獻(xiàn)的基礎(chǔ)上,向宏海集團(tuán)的領(lǐng)導(dǎo)員工了解集團(tuán)物流成本管理現(xiàn)狀,并對宏海集團(tuán)大宗商品物流各環(huán)節(jié)的數(shù)據(jù)進(jìn)行采集,通過大宗商品國際物流成本管理模型的構(gòu)建為宏海集團(tuán)提高國際物流效益、增強(qiáng)企業(yè)競爭力提供方法參考。
[Abstract]:With the constant advancement of the national "Belt and Road" strategy and the strategy of revitalizing the western region, they are in the ASEAN economic circle. The Guangxi Beibu Gulf Economic Circle at the junction of the Southwest Economic Circle and the South China Economic Circle has ushered in a good historical development opportunity. The international business volume of related enterprises in the economic circle has increased markedly. Driven by international trade, the Beibu Gulf economic circle has made outstanding contributions to the development of regional economic growth. Logistics is the "third source of profits" for enterprises and promotes the international logistics service level of enterprises. Reducing the cost of international logistics can improve the profit level of enterprises and enhance the competitiveness of enterprises. Time driven Activity-Based costing (TDABC) is a more advanced and increasingly recognized method of logistics cost management. This method can truly reflect the actual cost consumption of various logistics activities in the enterprise. Based on the theory of supply chain logistics cost management, this paper expounds the theory of time-driven activity-based costing. On this basis, the logistics cost accounting model based on time-driven activity-based costing and the evaluation system of cost accounting are constructed. Based on the analysis of the current situation and problems of the development of international logistics cost management of commodities in Honghai Group, The applicability of time-driven activity-based costing in the cost management of commodities international logistics of Honghai Group and the feasibility of its application in the field of international logistics of commodities are explained. In order to improve the cost management of commodities international logistics of Honghai Group, this paper introduces the overall construction steps of time driven Activity-Based costing (ABC) in the evaluation system of Honghai Group's international commodity logistics. Using time-driven activity-based costing method to decompose the total resource consumption, the paper analyzes the resource consumption of international logistics contract docking department, shipping department, unloading department, depot department and land transportation department of Honghai Group. By analyzing the results, we find the weak links of the international logistics cost control of the group commodities. Finally, based on the analysis results, we propose to improve the logistics operation mode of the maritime transport sector and increase the utilization ratio of maritime capacity. Reasonable arrangement of port unloading logistics resources, reserved production capacity for the development of various departments and other strategies to improve the cost management effectiveness of the Group's international commodities logistics. The article is guided by the improvement of the management mode of the international logistics costs of the commodities of the Honghai Group. On the basis of collecting and analyzing the relevant documents, we know the current situation of logistics cost management from the leading staff of Honghai Group, and collect the data of all aspects of commodities logistics of Honghai Group. Through the construction of commodity international logistics cost management model, it provides a method reference for Honghai Group to improve the international logistics efficiency and enhance the competitiveness of enterprises.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F552.6;F550.66

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本文編號：1612208