本文選題：集裝箱班輪運(yùn)輸 + 成本費(fèi)用��； 參考：《大連海事大學(xué)》2013年碩士論文

【摘要】：成本競爭戰(zhàn)略是企業(yè)成功的關(guān)鍵。如何進(jìn)行有效的成本核算,找到成本上升和下降的變動因素是中國航運(yùn)業(yè)進(jìn)行有效成本控制的關(guān)鍵。 在金融危機(jī)的狀況下,如果集裝箱班輪企業(yè)以分航線的運(yùn)輸服務(wù)為成本計算對象,計算航次、航線運(yùn)輸總成本和平均單箱成本,己不能滿足企業(yè)正確決策的需要。鑒于集裝箱班輪企業(yè)頻繁地使用自有船舶和租入船舶的特殊性,本文試圖在對歷史文獻(xiàn)研究的基礎(chǔ)上,結(jié)合自己在集裝箱班輪企業(yè)多年的實(shí)際工作經(jīng)驗(yàn),對其成本核算方面存在的一些問題中較為迫切的幾個問題作了研究,并就如何提高成本費(fèi)用核算水平提出了一些建議。本文共分為五章。本文旨在為遠(yuǎn)洋集裝箱運(yùn)輸企業(yè)完善成本費(fèi)用核算、改善盈虧分析質(zhì)量、提高經(jīng)營決策能力等提供有益支持及借鑒。 第一章前言,本文首先結(jié)合了班輪運(yùn)輸行業(yè)及成本費(fèi)用的特點(diǎn),闡明了選題的目的和意義；隨后,根據(jù)班輪企業(yè)的實(shí)際清況,提出了三個需迫切解決的問題一船舶固定費(fèi)用的核算、訂單成本法和天成本核算的引入,并指出了本文的研究內(nèi)容框架及方法；本文研究以我國航運(yùn)業(yè)的龍頭企業(yè)中國遠(yuǎn)洋旗下的中遠(yuǎn)集運(yùn)為對象,主要以集裝箱的核算為主,成本管理為輔。提出了具有創(chuàng)新性的日成本核算方法。 第二章對固定成本和變動成本進(jìn)行了文獻(xiàn)綜述。定義了班輪運(yùn)輸成本費(fèi)用的構(gòu)成,探討了船舶固定費(fèi)用的構(gòu)成、歸集、分配等核算全過程進(jìn)行分析,對成本核算的法律和法規(guī)、一般傳統(tǒng)做法進(jìn)行了梳理,論述了船舶固定費(fèi)用核算的合理與否,對計算航次、航線運(yùn)輸成本的理論進(jìn)行了討論,提出了全面預(yù)算的日成本核算方法,為企業(yè)經(jīng)營決策提供較為準(zhǔn)確的航次、航線成本信息。 第三章建立了集裝箱班輪的成本構(gòu)成框架。對班輪運(yùn)輸企業(yè)的計劃成本法、實(shí)際成本法下核算成本費(fèi)用進(jìn)行了分析和比較,經(jīng)過理論和實(shí)務(wù)的研究,提出了訂單成本法,試圖解決在權(quán)責(zé)發(fā)生制下的集裝箱班輪利潤忽高忽低難以核定的問題, 第四章對訂單成本法經(jīng)行實(shí)證分析。將訂單成本法的歸集動因、影響集裝箱班輪的成本進(jìn)行梳理和整理,引入了班輪企業(yè)成本核算中天成本法并對此經(jīng)行了實(shí)證分析。 第五章集裝箱班輪企業(yè)應(yīng)該通過訂單成本法夯實(shí)成本并大力推行天成本的核算方法。該方法更容易被企業(yè)的高層和經(jīng)營決策提供易于把握的成本變動信息。本文通過對集裝箱班輪企業(yè)的航線調(diào)整、船舶大型化等經(jīng)營策略的分析,認(rèn)為單天成本對企業(yè)正確制定經(jīng)營決策有很好的指導(dǎo)作用。最后,作者就不斷完善成本核算質(zhì)量,加強(qiáng)成本控制提出三點(diǎn)建議。
[Abstract]:The cost competition strategy is the key to the success of an enterprise. How to carry out effective cost accounting and find out the variable factors of rising and falling costs is the key of effective cost control in Chinese shipping industry. Under the condition of financial crisis, if the container liner enterprise takes the transportation service of each route as the cost calculation object, calculates the voyage, the route transportation total cost and the average single container cost, it can not meet the need of the enterprise to make the correct decision. In view of the particularity of the container liner enterprises frequently using their own vessels and chartering ships, this paper attempts to combine their practical working experience with the container liner enterprises on the basis of the study of historical documents. This paper studies some urgent problems in cost accounting and puts forward some suggestions on how to improve the level of cost accounting. This paper is divided into five chapters. The purpose of this paper is to provide beneficial support and reference for ocean container transportation enterprises to improve cost and cost accounting, improve the quality of profit and loss analysis, and improve the ability of management and decision making. The first chapter preface, this article first unifies the liner transportation profession and the cost expense characteristic, elaborated the topic the purpose and the significance, then, according to the liner enterprise actual condition, This paper puts forward three problems that need to be solved urgently: the accounting of ship fixed cost, the introduction of order cost method and daily cost accounting, and points out the framework and method of this paper. This paper focuses on Cosco, which is owned by Cosco, a leading shipping enterprise in China. It is mainly focused on container accounting, supplemented by cost management. An innovative method of daily cost accounting is put forward. The second chapter reviews the fixed cost and variable cost. This paper defines the composition of the cost of liner transportation, probes into the whole process of the accounting of the fixed cost of the ship, such as the composition, collection and distribution of the ship, and combs the laws and regulations of the cost accounting, as well as the general traditional methods. This paper discusses the reasonableness of ship fixed cost accounting, discusses the theory of calculating voyage and route transportation cost, and puts forward the daily cost accounting method of comprehensive budget, which provides a more accurate voyage for enterprise management decision. Route cost information. Chapter three establishes the cost frame of container liner. This paper analyzes and compares the planned cost method of liner shipping enterprise and the cost accounting cost under the actual cost method, and puts forward the order cost method through theoretical and practical research. Trying to solve the problem that container liner profit fluctuates and fluctuates under the accrual basis, which is difficult to determine. Chapter four is the empirical analysis of order cost method. By combing and sorting out the cost of container liner, this paper introduces the cost accounting method of liner enterprise and makes an empirical analysis on it. Chapter 5: container liner enterprises should consolidate the cost by order cost method and carry out the accounting method of daily cost. This method is more easy to be used to provide easy-to-grasp cost change information by the top level and management decision of the enterprise. Based on the analysis of the operation strategies of container liner enterprises such as route adjustment and ship size, it is concluded that the single day cost has a good guiding effect on the enterprises to make correct management decisions. Finally, the author puts forward three suggestions on improving the quality of cost accounting and strengthening cost control.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F552.5

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