本文選題：JT集團 + 鐵路物流企業(yè)��； 參考：《山東大學》2012年碩士論文

【摘要】：隨著社會物流需求的不斷增加,我國物流業(yè)已從起步階段進入到快速發(fā)展階段。以JT集團為代表的我國鐵路物流企業(yè)以覆蓋全國的鐵路網(wǎng)為依托,迅速成為我國物流行業(yè)的重要支柱。隨著我國加入WTO后面對國外物流企業(yè)的競爭,傳統(tǒng)粗放式的發(fā)展模式顯然不能適應當今市場的發(fā)展,JT集團的一些典型管理問題和理論研究問題也逐漸暴露出來,尤其在企業(yè)成本控制方面顯得有些力不從心,從而造成高經(jīng)營收入難以轉(zhuǎn)化成為高利潤的問題。 本文通過對成本控制的理論和研究成果的回顧以及對JT集團成本控制現(xiàn)狀的分析,總結(jié)出JT集團成本控制存在的問題：鐵路企業(yè)政企不分,重投入、輕成本管理思想根深蒂固；計劃經(jīng)濟體制的慣性和影響依然存在；地區(qū)分割的體制性障礙尚未破除；企業(yè)自主權不高；成本管理與控制手段仍主要依靠預算管理；成本控制的考核和激勵機制不健全；成本控制思想不深入,未形成全員意識；成本控制的內(nèi)容不全面；網(wǎng)絡化、信息化建設不足；背負的歷史包袱沉重;定價機制不完善等等。在此基礎上,本文歸納總結(jié)出造成JT集團成本控制問題的根源在于沒有建立科學的成本控制體系。只有建立起科學有效的成本控制體系,JT集團才能擺脫目前高收入難以轉(zhuǎn)換為高效益的局面,真正實現(xiàn)企業(yè)的良性發(fā)展。 本文通過對JT集團成本控制現(xiàn)狀的分析,提出JT集團的成本控制體系：首先,在規(guī)劃預算階段,預算編制應當與公司戰(zhàn)略目標相聯(lián)系,要提高各部門的參與度,重視預算的審查、檢討和評估,設計有針對性、有彈性的預算,降低預算的復雜度和周期；其次,在經(jīng)營核算階段,要充分利用國家目前的有利政策和鐵路行業(yè)的優(yōu)勢,在基本活動的各個關鍵控制點,都要做到揚長避短,重視細節(jié)的改善,完善規(guī)章制度,全面控制成本,細化合同內(nèi)容,規(guī)范工作流程,明確責任分工,增強成本意識,設立輔助臺帳,提高固定資產(chǎn)使用效率,做好分析規(guī)劃,減少資金占用成本,合理選擇運輸經(jīng)營模式,提高服務性價比；最后,在考核評估階段,JT集團應當明確考核標準,落實考核機制,完善考核內(nèi)容,綜合考慮多方面因素,要在財務、顧客、內(nèi)部作業(yè)、創(chuàng)新與學習四個各有側(cè)重又相互影響的層面進行分析與改善,來溝通目標、戰(zhàn)略和企企業(yè)經(jīng)營活動的關系,實現(xiàn)短期利益和長遠利益、局部利益與整體利益的均衡。 為使JT集團的成本控制體系能夠順利推進,本文為JT集團在成本控制體系建設過程中從宏觀政策、體制保障以及JT集團內(nèi)控保障等方面提出了保障性措施。
[Abstract]:With the increasing demand of social logistics, the logistics industry in China has entered the stage of rapid development from the initial stage. The railway logistics enterprises in China, which are represented by JT Group, rely on the railway network which covers the whole country, and has become an important pillar of the logistics industry in our country. With the competition of foreign logistics enterprises after China's entry into WTO, it is obvious that the traditional extensive development mode can not adapt to the development of today's market. Some typical management problems and theoretical research problems of JT Group have been gradually exposed. Especially in the aspect of enterprise cost control, it is difficult to transform high operating income into high profit. Through reviewing the theory and research results of cost control and analyzing the current situation of cost control in JT Group, this paper summarizes the existing problems of cost control in JT Group: railway enterprises do not distinguish between government and enterprise, pay more attention to investment, and neglect the deep-rooted idea of cost management; The inertia and influence of planned economic system still exist; the institutional obstacle of regional division has not been broken down; the autonomy of enterprises is not high; the means of cost management and control still rely mainly on budget management; the examination and incentive mechanism of cost control is not perfect; The idea of cost control is not deep, has not formed the whole staff consciousness; the cost control content is not comprehensive; the network, the information construction is insufficient; bears the historical burden heavy; the pricing mechanism is not perfect and so on. On this basis, this paper concludes that the root of the cost control problem of JT Group lies in the absence of a scientific cost control system. Only by setting up a scientific and effective cost control system can JT Group get rid of the situation that high income is difficult to be converted into high benefit and realize the benign development of enterprises. Based on the analysis of the current cost control situation of JT Group, this paper puts forward the cost control system of JT Group. Firstly, in the planning and budgeting stage, the budget preparation should be related to the strategic objectives of the company, and the participation of various departments should be increased. We should pay attention to budget review, review and evaluation, design targeted and flexible budgets, and reduce the complexity and cycle of budgets. Secondly, in the stage of business accounting, it is necessary to make full use of the current favorable policies of the country and the advantages of the railway industry. At all the key control points of basic activities, we should take advantage of the advantages and avoid weaknesses, attach importance to the improvement of details, perfect the rules and regulations, fully control the cost, refine the contents of the contract, standardize the work flow, clarify the division of responsibilities, and enhance the sense of cost. Set up auxiliary accounts, improve the efficiency of using fixed assets, make a good analysis plan, reduce the cost of capital occupation, rationally select the transportation management mode, and improve the ratio of service performance to price; finally, JT Group should make clear the assessment standard in the stage of assessment and evaluation. To implement the assessment mechanism, perfect the assessment content, and comprehensively consider various factors, we should analyze and improve each other's financial, customer, internal work, innovation and learning levels, with a view to communicating objectives. The relationship between strategy and business activities realizes the balance between short-term and long-term interests, and between local interests and overall interests. In order to make the cost control system of JT Group advance smoothly, this paper puts forward some supporting measures for JT Group in the process of construction of cost control system from macro policy, system guarantee and internal control guarantee of JT Group.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F253.7;F532

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