【作者】 卢栋；

【导师】 张庆年；

【作者基本信息】 武汉理工大学 ， 交通运输规划与管理， 2010， 硕士

【摘要】 船舶运输业是一个投资大、风险高的行业,在目前世界经济竞争的激烈环境下,航运企业面临着艰难的竞争形势。燃油价格的上涨、港口使费的上升以及维修费用的增加等因素导致了船舶营运成本大幅度增加,所以加强船舶营运成本控制,已成为航运企业是否能够适应市场竞争的要求,是否能够在市场竞争中获得竞争优势的关键所在。本文在驳船队运输渐渐被淘汰出长江主航道的前提下,以长航凤凰企业驳船队在长江主航道的被动处境为背景,针对长航凤凰企业驳船运输方面的成本支出模糊不清的情况,提出一套核算航次成本的方法。本文首先结合长航凤凰航次成本控制的实际情况,从其成本控制的现状入手,详细的阐述了该公司现行的航次成本核算、单船成本归集和航次效益统计的方法,总结出在实际的成本控制工作中该企业存在的一些问题。其次通过将航次成本分为变动成本和固定成本两个部分,分析该公司驳船航次成本的构成及其影响因素。通过对驳船航次固定成本和变动成本的影响因素分析,建立起以作业成本法为基础的驳船航次成本核算和成本分摊模型。将驳船航次固定成本和变动成本的影响因素与航次本身相结合,把影响因素相近或相同的成本归集为成本库,通过确定不同成本库的成本支出影响因素即成本动因,明确该航次发生费用所占年度费用的分配率,最后完成该航次的成本核算。在驳船航次成本核算完成的基础上,通过确定各个驳船在航次中所承担的作业量与整个船队间的比例关系,完成驳船航次成本向各个驳船的分摊。文中还根据长航凤凰公司某一具体航次的实际资料,通过上面的模型实现了驳船在某一航次中实际发生和应当分摊的费用的确定。根据驳船航次各项成本支出的比重,还提出了燃油、人工、港口使费等几项重要成本支出的控制对策。为了保障长航凤凰驳船航次成本核算和成本分摊的顺利实施,以及提高成本核算和分摊的准确性,就作业成本法的特性和大多航运企业普遍存在的问题提出了几项保障措施。更多还原

【Abstract】 Shipping transportation is a business which needs large amounts of capital investment and has a high risk. Shipping enterprises are confronted with huge pressure of competition in today’s intense international economic situation. The rise of fuel costs, port user fees, maintenance costs, and many other costs results in the rapid rise of shipping operation costs. Consequently, we must control the shipping operation costs effectively and try to minimize it as much as possible. It has became the key of whether shipping enterprises can adapt to the fierce market competition and acquire advantages in the market. This article proposed a set of method to calculate voyage cost in view of the CSC-hyl(长航凤凰)enterprise’s barging transportation cost disbursement slurred situation, with the premise that the barge team transportation is gradually eliminated in the yangtze river main channel, and the background that CSC-hy enterprise’s barge team has been in a passive situation in the yangtze river main channel.At first,from its the status of their cost-control, this article detailedly elaborates methods of CSC-hy cost counting of the current voyage, single vessel cost collector and voyage efficiency statistic with its the actual situation of voyage cost control, and summarizes some problems existed in the enterprise in the actual cost control. Secondly, by dividing the voyage cost into the variable costs and fixed costs, it analyses the voyage cost composition and influencing factors of the company’s barge.Through analysis of influence factors of the barges voyage fixed costs and variable cost, the barges voyage cost calculation and cost allocation model are established on the base of costing method. Combining the barges voyage fixed costs and variable cost factors with the voyage, we put the similar or identical affecting factors into cost store, in the way of defining cost drivers, influence factors of different cost, make clear of the allocation rate of this voyage expenses accounting for the annual cost and finally complete the cost accounting of barges voyage. On the base of completing barges voyage cost accounting, we finish the apportion of barges voyage costs to various barges by determining the proportion of relation which various barge voyages take down the whole fleet. According to the actual data of one specific voyage in CSC-hy, the paper also suceeded in sharing the actual and occurrence expenses in a voyage barge through the above model.According to every cost expenditure proportion of barge voyages, it also put forward several important controlling countermeasures of cost expenditure about fuel, artificial, port fees etc.In order to ensure the accuracy of cost accounting for the barge voyage and the implementation of cost apportionments, some precautions are put forward according to the characteristics of Activity Based Costing and the present problems in the shipping enterprise.更多还原