【摘要】：在集裝箱運(yùn)輸成本結(jié)構(gòu)中,集裝箱成本是僅次于港口使費(fèi)、船舶固定成本的第三大項(xiàng)目,占總成本支出的20-25%左右。如何能最大限度降低箱管成本,已成為各家班輪公司亟需解決的問(wèn)題。同時(shí),為加快集裝箱周轉(zhuǎn)及使用率,班輪公司普遍利用征收集裝箱滯箱費(fèi)來(lái)作為降低集裝箱停留成本的一種費(fèi)收補(bǔ)貼。而本文論述的重點(diǎn)正是通過(guò)對(duì)A公司滯箱費(fèi)管理進(jìn)行實(shí)證研究,提出如何管理好這項(xiàng)費(fèi)收補(bǔ)貼,使其最大限度的發(fā)揮費(fèi)收杠桿作用。 本文首先介紹集裝箱運(yùn)輸業(yè)務(wù)流程,并對(duì)集裝箱滯箱費(fèi)征收原因、滯箱費(fèi)含義、類型、發(fā)生原因及計(jì)算規(guī)則進(jìn)行概述;同時(shí),還對(duì)滯箱費(fèi)管理中涉及的風(fēng)險(xiǎn)因素進(jìn)行敘述。其次,按照“提出問(wèn)題——分析問(wèn)題——解決問(wèn)題”的邏輯思路,結(jié)合風(fēng)險(xiǎn)管理中相關(guān)的理論依據(jù),并聯(lián)系本人的實(shí)際工作經(jīng)驗(yàn),綜合分析企業(yè)目前在集裝箱滯箱費(fèi)管理上存在的問(wèn)題及成因。最后,通過(guò)理論結(jié)合實(shí)際,針對(duì)A公司滯箱費(fèi)管理上存在的弊端,探索滯箱費(fèi)管理的各項(xiàng)優(yōu)化措施,從而提升A公司滯箱費(fèi)管理水平。這些優(yōu)化措施主要集中在三個(gè)方面： 第一,系統(tǒng)改造方面。分別對(duì)滯箱費(fèi)計(jì)算規(guī)則優(yōu)化、減免審批及報(bào)賬系統(tǒng)化、客戶管理及信用管理系統(tǒng)建設(shè)、提供客戶增值服務(wù)方面提出建議。 第二,業(yè)務(wù)流程再造方面。主要針對(duì)滯箱費(fèi)應(yīng)收賬款管理提出如何加強(qiáng)事前、事中、事后管理的建議。 第三,客戶管理優(yōu)化方面。通過(guò)建立健全客戶及信用管理系統(tǒng),從而完善客戶綜合評(píng)價(jià)體系。
[Abstract]:In the cost structure of container transportation, container cost is the third largest item after port cost and ship fixed cost, accounting for 20-25% of total cost expenditure. How to minimize the cost of container tube has become an urgent problem for each liner company. At the same time, in order to speed up the container turnover and utilization rate, liner companies generally use the container lag fee as a subsidy to reduce the cost of container stay. The emphasis of this paper is to make an empirical study on the management of the lag fee in Company A, and put forward how to manage the subsidy to maximize the leverage of the fee collection. This paper first introduces the business process of container transportation, and summarizes the reasons, the meaning, the type, the causes and the calculation rules of the container lag fee. At the same time, it also describes the risk factors involved in the management of the container lag fee. Secondly, according to the logical thinking of "posing problem-analyzing problem-solving problem", combining the relevant theoretical basis of risk management, and connecting with my practical work experience, This paper comprehensively analyzes the problems existing in the management of container lag charges in enterprises and their causes. Finally, through the combination of theory and practice, aiming at the malpractice of the management of the lag fee in company A, this paper explores the optimization measures of the management of the fee in order to improve the level of the management of the fee in company A. These optimization measures mainly focus on three aspects: first, system transformation. Suggestions are made on the optimization of the calculation rules, the systematization of exemption, approval and reporting, the construction of customer management and credit management system, and the provision of customer value-added services. Second, business process reengineering. This paper puts forward some suggestions on how to strengthen the management of accounts receivable in advance. Third, customer management optimization. By establishing and perfecting customer and credit management system, we can perfect customer comprehensive evaluation system.
【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
【分類號(hào)】：F552.6;F275

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王昌銀;;企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)方法改進(jìn)的探討[J];安徽大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2008年05期

2 侯杰;;應(yīng)收賬款事后管理研究[J];財(cái)會(huì)通訊;2011年20期

3 朱偉;;航運(yùn)企業(yè)應(yīng)收賬款管理探討[J];當(dāng)代經(jīng)濟(jì);2007年08期

4 吳玉蓉;;加強(qiáng)企業(yè)應(yīng)收賬款管理的思考[J];當(dāng)代經(jīng)濟(jì);2008年05期

5 丁麗英;;淺析企業(yè)應(yīng)收賬款風(fēng)險(xiǎn)原因及對(duì)策[J];山西財(cái)政稅務(wù)�？茖W(xué)校學(xué)報(bào);2012年04期

6 王登清;楊玉婷;;基于RFID的集裝箱管理信息系統(tǒng)模型研究[J];集美大學(xué)學(xué)報(bào)(自然科學(xué)版);2011年02期

7 劉淑娟;;淺析數(shù)據(jù)挖掘技術(shù)在物流信息系統(tǒng)中的應(yīng)用[J];科技致富向?qū)?2012年11期

8 李延喜;陳景輝;欒慶偉;;基于EVA的企業(yè)價(jià)值評(píng)估模型研究[J];科技與管理;2011年01期

9 劉萬(wàn)強(qiáng);王博;;我國(guó)物流信息化現(xiàn)狀與發(fā)展研究[J];物流科技;2006年08期

10 王佳;;價(jià)值鏈會(huì)計(jì)與供應(yīng)鏈成本管理研究[J];經(jīng)濟(jì)研究導(dǎo)刊;2013年01期

，

本文編號(hào)：2187475