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论文编号：	1309
作者编号：	2120072231
上传时间：	2009/12/18 10:34:22
中文题目：	天津联合国际货运代理公司成本控制研究
英文题目：	The Disquisition of Lianhe Transportation Company Cost Contral
指导老师：	李莉
中文关键字：	国际货运代理 成本控制 作业成本法 方案设计
英文关键字：	Free forwarder, Cost Control, Activity-Based Costing, Design and Implementation
中文摘要：	随着经济全球化进程的不断推进，国际贸易不断发展，国际货运代理企业已渗透到国际贸易的每一个领域，成为国际贸易中不可缺少的重要组成部分。国际货运代理被认为是国际运输的组织者，也被誉为国际贸易的桥梁和国际货物运输的设计师。随着我国改革开放的不断深入和加入世界贸易组织，我国的进出口贸易不断发展。作为服务于进出口贸易的新兴企业，我国的国际货运代理也随之成长、进步并不断壮大。但是我国国际货运代理企业的发展历史尚短，目前主要以中小型企业为主，因此我国国际货运代理行业在理论研究和实际运营经验上存在诸多困难。金融危机和经济周期的双重影响使得我国的经济正处于近十年来最困难的阶段，国际货运代理业务也不能幸免。这些企业如何顺利度过难关，新出路在哪里，都成为焦点问题。 企业成本的高低将关系到中小型国际货运代理企业的存亡。如何深刻理解目前经济环境中的挑战和机遇，如何增强成本控制的自觉性和科学性，避免因对经济周期规律估量不足产生的倒闭风险，如何增加风险防范措施，特别是最终因现金断流而导致大面积窒息式的崩塌等问题，成为中小型货运代理企业必须面对和解决的问题。另外，国内的许多产业进入洗牌、整合、提升阶段，要谋求长远的发展，企业的成本控制就应该做到不仅仅是谋求成本在短期内的绝对降低，而应该站在全局的角度，高瞻远瞩，制定出可持续的成本领先战略，从而化解日益加大的成本压力。因此，本文的研究具有重要的现实意义。 意大利数学家卢卡•帕乔利于1494提出了最早的成本控制思想。成本控制理论在20世纪得到完善和发展，西方形成了以作业成本控制、成本企画控制、改善成本控制、战略成本控制等为代表的成本控制思想。成本企画是形成于日本的成本管理典型模式，在理论与实践上逐渐完善，被越来越多的人所接受。制造资源计划的实施可以降低库存，可以达到有效降低成本的目的。基于价值链的成本控制理论是有一种具有代表性的理论。在价值链理论的指导下，成本控制理论的范围扩展到了企业外部。作业成本法是近年来应用比较多的一种成本控制方法。1941年，美国会计学家Eric Kohler教授第一次对作业进行了概念界定。作业成本法逐渐成为广大学者尤其是管理学家研究的热点领域之一。给予ABC这一术语明确解释的确是哈佛大学的Robin Cooper 和Robert Kaplan。他们对成本作业法的发展做了大量的工作。我国对作业管理的研究从90年代才兴起。学者们首先详细介绍了介绍作业成本法，带动了研究作业成本管理的热情。随着作业成本管理在我国的引入，许多学者开始探讨作业成本管理的应用问题。当然也有学者认为当前中国的实际尚不能支持作业成本法的实施。 我国传统的成本控制方法包括预算成本法、标准成本法和定额成本法等。这些成本控制的方法有其与生俱来的缺陷。主要是范围上局限于生产领域；局限于事中和事后成本控制；手段上较为落后；产品从深度上不够深入。作用成本法是有其独到之处的。作业成本法根据因果关系分配间接费用.提供了较为客观、真实的成本信息，及时提供了决策的相关性，使产品成本信息的准确度大大提高了。把作业、作业中心、顾客和市场纳人了成本核算的范围，形成了以作业为核心的成本核算对象体系。通过对成本动因的分析，揭示了资源耗费、成本发生的前因后果，全面提高企业生产经营整个价值链的价值。基于上述判断，本文认为作业成本法的引进能有效控制天津联合货代公司的成本。 本文主要通过作业成本法对天津联合国际货运代理公司的成本控制管理进行深入分析研究。本文的第一部分为绪论，主要包括研究背景和意义及研究内容和方法。本文的第二部分为理论回顾，首先对国内外的成本控制理论进行了回顾，指出了我国传统成本控制方法的缺陷，接着对作业成本法产生、发展、及在国内的相关研究做了阐述。在第三部分中，本文分析了天津联合货代公司的成本控制现状和存在的问题。内容包括公司的发展历程、公司核心业务简介、公司组织结构及经营战略简介、公司业务成本分析、公司的基本财务状况、公司业务成本情况分析、非业务产生成本情况等。经过分析本文认为，该公司的成本控制存在以下问题：业务直接成本存在降低的空间、业务成本计量的及时性和准确性差、非业务成本可进一步降低。本文的第四部分为方案的设计。根据第三部分提出的问题，本文认为该公司的成本控制可以从以下三个方面进行：业务成本降低操作流程、成本控制中时间管理的操作流程和非业务成本控制操作流程。第五部分主要是对第四部分提出的方案进行实施设计，并最终成功降低了公司的成本。最后是本文的结论。 本文同时分析了未来的研究前景。首先，作业成本法在我国的应用前景尚未达成一致的结论。今后的研究应该进一步跟踪作业成本法的发展。其次，本研究应该从天津联合国际货运代理公司推广到其他同行业公司，再推广到行业应用甚至更广阔的领域。最后，信息系统的完善是成本控制的前提条件，也是成本控制所需要的必须配套设施。对天津联合国际国运代理公司以及成本控制研究本身而言，如何完善成本可控制所需的配套系统，是未来需要研究的重要课题。
英文摘要：	With the development of internationalization, international logistics enterprises have penetrated into every area of international trade and become an important part in international trade. They are considered the organizer of international transport and known as international trade bridges. With the constant deepening of China's reform and opening up and joining WTO, China's import and export trade continued to develop. China’s international logistics enterprises also continued to grow. However, these enterprises’ development history is still short, and at present mainly dominated by SMEs. As a result, there are many difficulties in operation and the theoretical study. The double impact of financial crisis and the economic cycle breaks our country's economy difficult. How to overcome the difficult and where is the new way? These problems have become the focus. The level of business costs will be related to survival of the small and medium sized international logistics enterprises. How to understand the challenges and opportunities of the current economic environment, how to enhance self-conscious and scientific of cost control, how to measure the risk of failure, in particular, how to avoid collapse, problems above are important for small and medium sized international logistics enterprises. In addition, many of the domestic industries come into integration phase. We should seek long-term development, and enterprise cost control should be sought not only the absolute reduction in the short term, but should proceed from the overall perspective. Therefore, this research has important practical significance. The first cost-control idea was made in Italy. Cost control theory has been improved in the 20th century. Many cost control ideas are formed in the WEST like ABC, cost-Planning control, and cost control strategies. Cost Planning is formed in Japan and has been accepted by more and more people. The implementation of manufacturing resource planning can reduce the inventory and other cost. Under the guidance of the value chain, cost control theory, extended to the outside of the enterprise. Activity-Based Costing method is relatively more useful. In 1941, the U.S. scientist Eric Kohler Professor defined the concept of operations the first time. Activity-Based Costing has become hot gradually. Harvard Professor Robin Cooper and Robert Kaplan did a lot of work. The study of ABC in China was from 90 BC. Scholars firstly made description of the activity-based costing, which led the research enthusiasm. With the ABC’s development, many scholars began to explore the application of ABC. Of course, some scholars believe that the current realities in China still can not support the implementation of activity-based costing. China's traditional cost-control methods have inherent flaws. However, it is undeniable that the role of the cost method has its unique. Activity-based costing allocates indirect costs according to causation, and provides a more objective cost information. As a result, the accuracy of cost information increased. Through the analysis of cost drivers, we can reveal the resource-consuming, cost-causes and consequences of occurrence and comprehensively and improve enterprise production and operation of the entire value. Based on the above judgments, this paper activity-based costing can effectively control the cost of V.S. InterGreated Transportation Company. This paper analyzed the cost control of V.S. InterGreated Transportation Company based on ABC. In the first part of this article, the author introduced the background and significance of the research and the main contents and methods. The second part of this article reviewed cost control theory home and abroad, pointing out the deficiencies of China's traditional cost control method, and then, ABC’s production, development and related research done in China are described. In the third section, the paper analyzes V.S. InterGreated Transportation Company’s status and cost control problems, Including the company's development process, core business profile, organizational structure and business strategy, company profiles, business cost analysis, the company's fundamental financial position, business costs of a situation analysis, non-operational costs arise and so on. This paper argues that the following problems exist in the company's cost control: the direct cost of business can reduce further, the timeliness and accuracy of measurement is poor and non-operational costs can be further reduced. Part IV of this article is program design. According to the third part of the issues raised in this paper, the company's cost control can be done from the three areas. Fifth component argued the implementation of the design, and ultimately succeed in reducing the company's costs. This paper also analyzes the prospects for future research. First of all, activity-based costing’s application prospects in China is not yet clear. Future research should further follow the development of activity-based costing. Secondly, the study should be expanded to other companies, and then extended to industrial applications and even wider areas. Finally, the improvement of information systems is important. How to improve the cost-control’s necessary support system is an important research subject.
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