本文選題：集裝箱班輪公司　切入點(diǎn)：成本項(xiàng)目　出處：《大連海事大學(xué)》2013年碩士論文

【摘要】：集裝箱班輪運(yùn)輸鏈上所涉及環(huán)節(jié)眾多,每個(gè)環(huán)節(jié)又都涉及大量的成本支出。在市場(chǎng)形勢(shì)一片光明的情況下,班輪公司更注重?cái)U(kuò)大經(jīng)營(yíng)規(guī)模,搶占市場(chǎng)份額、資金的大進(jìn)大出已經(jīng)成為常態(tài)。而在經(jīng)過(guò)連續(xù)幾年大規(guī)模的運(yùn)力擴(kuò)張后,班輪公司開(kāi)始品嘗運(yùn)力大于運(yùn)量需求的苦果,經(jīng)營(yíng)業(yè)績(jī)大幅下降,深陷虧損泥潭。在市場(chǎng)競(jìng)爭(zhēng)日益白熱化,服務(wù)進(jìn)一步同質(zhì)化,市場(chǎng)運(yùn)價(jià)更加透明化的現(xiàn)狀下,各主要班輪公司都開(kāi)始將目光轉(zhuǎn)向成本控制。一個(gè)顯而易見(jiàn)的事實(shí)是,在2011年全行業(yè)所有班輪公司都出現(xiàn)了巨額虧損,而2012年班輪公司的業(yè)績(jī)則出現(xiàn)了明顯的分化,那些擁有成本優(yōu)勢(shì)的公司一掃2011年的頹勢(shì),在2012年取得了可觀的盈利。因此越來(lái)越多的公司開(kāi)始意識(shí)到成本領(lǐng)先將成為確保自身生存進(jìn)而領(lǐng)先市場(chǎng)的重要手段。 本文從對(duì)班輪公司成本項(xiàng)的分析入手,分析各成本項(xiàng)在公司總體經(jīng)營(yíng)成本中所占的比重,從而確定三大主要成本項(xiàng),即燃油成本、港口使費(fèi)成本和集裝箱管理費(fèi)用成本。之后根據(jù)主要成本項(xiàng)的特點(diǎn),對(duì)可控成本項(xiàng)進(jìn)行深入研究分析。本文以C集裝箱班輪公司主要成本項(xiàng)數(shù)據(jù)為基礎(chǔ),通過(guò)對(duì)各主要成本項(xiàng)的構(gòu)成、費(fèi)收現(xiàn)狀及市場(chǎng)發(fā)展趨勢(shì)等的研究,通過(guò)對(duì)比分析、實(shí)際案例,并結(jié)合當(dāng)前成本管理的理論研究成果,研究探討對(duì)主要成本項(xiàng)進(jìn)行管控的方法。在總結(jié)C集裝箱班輪公司成效顯著的成本管控方法的同時(shí),發(fā)現(xiàn)存在的問(wèn)題及有待提高的方面,以期為C集裝箱班輪公司的成本控制工作提出具有可操作性的建議。
[Abstract]:There are many links involved in the container liner transportation chain, and each link involves a large amount of cost and expenditure. In the light of the bright market situation, liner companies pay more attention to expanding the scale of operation and seizing market share. After several years of large-scale expansion of capacity, the liner companies began to taste the bitter fruit of capacity exceeding the demand for capacity, and their operating performance dropped sharply. Deep in a loss trap. With market competition becoming increasingly intense, services more homogeneous, and market rates more transparent, major liner companies are turning their eyes to cost control. While all liner companies across the industry suffered huge losses in 2011, there was a marked divergence in the results of the liner companies in 2012, as those with cost advantages wiped out the downturn in 2011. With significant profits in 2012, a growing number of companies are beginning to realize that cost leadership will be an important means of ensuring their survival and leading the market. This paper starts with the analysis of the cost items of the liner Company, analyzes the proportion of each cost item in the total operating cost of the company, and then determines the three main cost items, that is, the fuel cost. The cost of port cost and the cost of container management. Then according to the characteristics of the main cost item, the controllable cost item is deeply studied and analyzed. This paper is based on the main cost item data of C container liner company. Through the study of the composition of the main cost items, the current situation of fee collection and the market development trend, through comparative analysis, practical cases, and combined with the current theoretical research results of cost management, This paper discusses the methods of controlling the main cost items. While summing up the effective cost control methods of C Container liner Company, it finds out the existing problems and the aspects that need to be improved. In order to C container liner company cost control work put forward operable suggestions.
【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】：2013
【分類(lèi)號(hào)】：F275.3;F551.6

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