【摘要】：2008年的金融危機和2011年的歐債危機不是偶然。全球經(jīng)濟有著自身的運行規(guī)律,那就是周期性。集裝箱運輸業(yè)更是如此。如何抵御這種周期性給企業(yè)帶來的風(fēng)險和收益的巨大波動,發(fā)掘能使企業(yè)持續(xù)發(fā)展的動力,是每一個企業(yè)領(lǐng)導(dǎo)者都在思考的問題。處于航運市場的高峰時,成本因素容易被忽略；處于航運市場的低谷時,運價收入的減少,成本的壓力就會凸現(xiàn),成本控制顯得尤為重要。 集裝箱運輸?shù)淖詣踊斤@著提高,使得直接人工成本比重日益縮減,而船舶固定成本和集裝箱固定成本的所占比重日益加大。集裝箱運輸企業(yè)在市場低谷時,企業(yè)的領(lǐng)導(dǎo)者們無一不在思考如何降低間接成本。而一直以來,我國遠(yuǎn)洋集裝箱運輸企業(yè)成本管理的方法單一,尤其是對間接成本的管理和分配越來越無法滿足當(dāng)前經(jīng)營決策的需要,所以很有必要對當(dāng)前的間接成本分配方法進行重新思考和研究。 本文要解決的核心問題是如何以集裝箱運輸業(yè)務(wù)流程為基礎(chǔ),以時間驅(qū)動作業(yè)成本法的方法論為指導(dǎo),建立一套行之有效的成本管理模式。本文圍繞這一核心問題將分七個章節(jié)來展開論述。首先筆者將指出此次研究的目標(biāo)和這一創(chuàng)新思想的由來,通過利用國際學(xué)術(shù)界多年來對時間驅(qū)動作業(yè)成本法的研究和實踐成果,嘗試將該方法論運用于集裝箱運輸企業(yè)的成本管理中。其次,通過宏觀上描述集裝箱運輸業(yè)發(fā)展的整體狀況以及經(jīng)營的特點,并結(jié)合筆者在推進集裝箱運輸企業(yè)信息化的實踐中的體會和發(fā)現(xiàn),對企業(yè)現(xiàn)行的成本管理中存在的問題進行剖析,作為接下來構(gòu)建新的成本管理模型的動因。再次,通過深入分析時間驅(qū)動作業(yè)成本法的方法論和計算模型,論述該方法、模型在集裝箱運輸企業(yè)的適用性、作用和意義。然后嘗試?yán)迷摃r間驅(qū)動作業(yè)成本法的方法論和計算模型構(gòu)建適于集裝箱運輸企業(yè)實施的成本核算的流程,給出企業(yè)實施時間驅(qū)動作業(yè)成本法的系統(tǒng)規(guī)劃、實施方法和計算機系統(tǒng)輔助工具,并將結(jié)合業(yè)務(wù)實例予以闡述。最后,闡述研究與實踐的過程中遇到的各種問題和風(fēng)險,提出一套經(jīng)過實踐檢驗的關(guān)鍵成功因素并就時間驅(qū)動作業(yè)成本法在航運與物流運輸業(yè)的應(yīng)用前景和未來的發(fā)展方向提出了個人的觀點。
[Abstract]:The 2008 financial crisis and the 2011 European debt crisis were no accident. The global economy has its own law of operation, that is, periodicity. This is especially true of the container transport industry. How to resist the huge fluctuation of risk and income brought to enterprises by periodicity and explore the motive force that can make the enterprise develop continuously is a problem that every enterprise leader is thinking about. At the peak of the shipping market, the cost factor is easy to be ignored; at the trough of the shipping market, when the freight rate income is reduced, the pressure of the cost will be highlighted, and cost control is particularly important. The automation level of container transportation has been significantly improved, which makes the proportion of direct labor cost smaller and smaller, while the proportion of ship fixed cost and container fixed cost is increasing day by day. When container transportation enterprises are in the doldrums, the leaders of container transportation enterprises are thinking about how to reduce indirect costs. For a long time, the cost management method of ocean-going container transportation enterprises in China has been single, especially the management and distribution of indirect costs can not meet the needs of the current business decisions, so it is necessary to rethink and study the current indirect cost allocation methods. The core problem to be solved in this paper is how to establish an effective cost management model based on container transportation business process and guided by the methodology of time-driven activity-based costing (ABC). This paper will be divided into seven chapters to discuss this core issue. First of all, the author will point out the goal of this study and the origin of this innovative idea, and try to apply the methodology to the cost management of container transportation enterprises by using the research and practical results of time-driven activity-based costing in international academic circles over the years. Secondly, through the macro description of the overall situation of the development of container transport industry and the characteristics of management, and combined with the author's experience and discovery in promoting the informatization of container transport enterprises, this paper analyzes the problems existing in the current cost management of enterprises, as the motivation of the next construction of a new cost management model. Thirdly, through the in-depth analysis of the methodology and calculation model of time-driven activity-based costing, this paper discusses the applicability, function and significance of the method and model in container transportation enterprises. Then it tries to use the methodology and calculation model of the time-driven activity-based costing method to construct the cost accounting process suitable for the implementation of container transportation enterprises, and gives the system planning, implementation method and computer system auxiliary tools of the time-driven activity-based costing method, and expounds it with a business example. Finally, this paper expounds all kinds of problems and risks encountered in the process of research and practice, puts forward a set of key success factors tested by practice, and puts forward some personal views on the application prospect and future development direction of time-driven activity-based costing in shipping and logistics transportation.
【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】：2012
【分類號】：F550.66

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