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论文编号：	15551
作者编号：	2320213545
上传时间：	2025/12/5 15:11:42
中文题目：	S油轮运输有限公司成本管理优化研究
英文题目：	Research on Cost Management Optimization for S Tanker Transportation Co., Ltd.
指导老师：	车建国
中文关键字：	油轮运输企业；精益管理；价值链管理；成本管理优化；内外部协同
英文关键字：	Lean thinking；Value chain analysis；Cost control；Internal and external coordination
中文摘要：	油化品运输行业是能源化工领域的重要支撑，连接了石油生产与全球能源和化工消费的“动脉”，是整个石油能源体系得以运转的物理基础。在目前全球经济增长放缓、贸易保护主义抬头、地缘政治紧张局势以及环境保护政策陆续实施等宏观背景下，油化品运输企业的成本呈现逐年持续增长趋势。且油化品运输行业本身是一个典型的资本密集型行业，由于货物性质的危险性以及对于日常管理水平的高要求，导致船舶运营成本居高不下。对于中小型油轮运输企业来说由于整体管理水平还不是很高，普遍存在运营效率低下、资源浪费、运营成本居高不下等问题，造成在全球市场竞争中更加处于劣势。 为了解决油轮运输企业成本日益增长的问题，本文以S油轮运输有限公司为例，基于2019年至2024年财务与运营数据及现场调研，运用价值链视角对其成本管理进行系统评估。研究发现，在运力快速扩张背景下，公司净利率自2023年起增速放缓，核心症结并非市场单一因素，而在于内部与外部价值链的管理短板并存。内部价值链的主要问题为：船舶运营与维保效率不足、船员管理不稳定、信息系统与流程效率低、人力资源结构不合理；外部价值链的主要问题为：上游议价能力弱、下游客户依赖度大、横向对标缺失。上述问题叠加“代管”模式带来的账单滞后与信息割裂，放大了成本反馈失真与现金流压力，削弱了扩张对效率的转化。 据此，本文提出与企业现状匹配的优化路径：在内部价值链层面，围绕提升船舶维保精细化管理、优化船员管理模式、推进信息系统集成、优化人力资源配置，重塑以数据驱动的成本管控与协同机制；在外部价值链层面，围绕多元化合作管理公司、扩大客户结构、建立横向对标体系，强化上游竞争性采购与绩效约束，降低下游集中度风险，并以对标固化单位成本与资产效率改进。预期通过内部效率提升与外部协同优化的组合，实现费用确认加速、单位运输成本下降与资产周转改善，提升抗周期能力与持续盈利水平，为同类中小型油轮运输企业提供可操作的参考范式。 关键词：油轮运输企业；精益管理；价值链管理；成本管理优化；内外部协同
英文摘要：	The oil and chemical transportation industry serves as a critical support within the energy and chemical sector, functioning as the artery connecting petroleum production with global energy and chemical consumption. It constitutes the physical foundation enabling the operation of the entire petroleum energy system. Against the current macroeconomic backdrop of slowing global economic growth, rising trade protectionism, geopolitical tensions, and the progressive implementation of environmental protection policies, costs for oil and chemical transportation enterprises have shown a persistent year-on-year increasing trend. Furthermore, the industry is typically capital-intensive; the hazardous nature of the cargo and the high requirements for daily management contribute to consistently high vessel operating costs. Small and medium-sized tanker transportation companies, in particular, often suffer from relatively low overall management standards, leading to widespread issues such as low operational efficiency, resource waste, and elevated operating costs, placing them at a further disadvantage in the global market competition. To address the issue of rising costs in tanker transportation enterprises, this thesis takes S Tanker Transportation Company as a case study. Through field research and data analysis, it concludes that the stagnation or slight decline in its net profit growth is mainly related to insufficient management levels in its core business operations. By examining the company’s cost structure and the current status of cost control, the thesis identifies key problems: reliance on traditional budget control methods that merely pursue cost reduction and profit maximization, a lack of consideration for full life-cycle cost management of vessels, and widespread delays in bill processing under the management agency model, which in turn affects cash flow and asset disposal decisions. In response to these problems, this thesis conducts an investigation of each link in S Company’s internal and external value chains and finds that the company suffers from low coordination efficiency, fragmented information systems, uneven employee competency, and insufficient integration between safety systems and internal control mechanisms. Based on these findings and the actual situation of S Company, optimization measures are proposed, including enhancing collaboration across the value chain, optimizing information systems, setting reasonable performance indicators, and integrating safety systems with internal controls. These measures aim to reduce resource waste, improve operational efficiency, and strengthen the company’s core market competitiveness, while also providing theoretical support and practical reference for small and medium-sized tanker transportation enterprises with similar development models. Keywords: Lean thinking；Value chain analysis；Cost control；Internal and external coordination
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