长航凤凰公司驳船航次成本控制模型研究
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。
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.
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。
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.
引文
[1]李延喜,刘彦文,周颖.成本管理[M].大连：大连理工出版社,2005
[2]谢新连.船舶营运成本的分析与控制[D].大连：大连海事大学,2005
[3]徐金球.企业成本控制方法集成研究[D].武汉：武汉理工大学,2004
[4]焦跃华.成本会计学[M].北京：中国财政经济出版社.2002
[5]王辛平,陈增寿.成本会计学[M].北京：清华大学出版社.2005
[6]屈航.浅谈作业成本法的发展历程及国内外应用[J].财会通讯,2010(7)
[7]杜勇.成本管理理论的发展与研究趋势[J],武汉科技大学学报,2003(5)
[8]张旭东.长江中小航运企业现状及发展对策[J].水运管理,2009(3)
[9]汪振华.长江中下游驳船队运输的前景分析[J].港口经济,2008(6)：23-25.
[10]J.J.Evans&P.B.Marlow.Quantitative Methods in Maritime Eeonomics,1986, FairPly Publications.
[11]Harry Gilbert,Third party ship management:ship managers get ready for a new century, 1999, LLOYD'S Nautical year book.
[12]陈子合.对船舶港口和货物成本费用的控制[J].天津航海,2009(3)
[13]李勇军.基于理论的固定成本分摊方法研究[D].合肥：中国科学技术大学,2008
[14]Tsung-YuChou,Gin-Shuh Liang.Application of a fuzzy multi-criteria decision-making model for shipping company Performance evaluation,Number4/October 1,2001,Maritime Policy & Mgement Volume28.
[15]杨海丛.关于我国航运企业财务战略问题的研究[D].上海：上海海运学院,2002
[16]范巍.关于盈亏平衡分析在航运企业运用的研究[D].上海：上海海运大学,2004
[17]刘天芸.航运企业船舶燃油成本管理[J].世界海运,2006(6)
[18]宫菲菲,丁建飞,石勇.航运企业绩效综合评价[J].水运管理,2005(11)
[19]梅安健.航运企业控制成本需建立的几个观念[J].交通财会,2009(264)
[20]熊桂晶.航运企业战略成本管理研究[D].大连：大连海事大学,2007
[21]于雯.基于精益思想的航运企业成本管理模式研究[D].青岛：中国海洋大学,2007
[22]赵成国,甘胜军.水运企业推行责任成本管理探讨[J].港口与航运,2005(10)
[23]王灵艳,熊桂晶.作业成本法在航运企业成本核算中的应用[J].合作经济与科技,2006.4.
[24]史慧如.变动成本计算法在水运企业的应用[J].交通财会,2007(2)
[25]王希春.成本会计的研究现状[J].经济研究导刊,2009(19)
[26]李丽君,黄小原,张晓鸥.非对称信息条件下成本控制模型研究[J].中国管理科学,2003(3)
[27]李军.国有企业成本控制战略研究[D].长沙：湖南农业大学,2004
[28]江山.航运企业船舶成本及其航次效益研究[D].大连：大连海事大学,2000
[29]刘畅.战略联盟成本分摊问题的研究[D].哈尔滨：哈尔滨工程大学,2008
[30]苏程,黄志丹.基于顾客偏好的企业成本控制的研究[J].兰州商学院学报,2009(2)
[31]曹文明.基于集成成本观的企业成本控制研究[D].长沙：中南大学,2008
[32]陈力卡.基于价值链分析的企业成本控制与管理研究[D].天津：天津工业大学,2006
[33]孙倩.基于价值流的企业成本控制研究[D].南京：河海大学,2006
[34]邓长才.企业成本控制的探讨[J].工业审计与会计,2008(6)
[35]何焕辉.企业成本控制的探讨[D].广东：暨南大学,2003
[36]梁怡文.作业成本法及其与传统成本法的比较[J].现代财经,1996(6)
[37]尚珊珊,尤建新.基于模糊神经网络的质量成本控制模型[J].软科学,2009(12)
[38]谭宇船舶营运成本的分析与控制[D].大连：大连海事大学,2005
[39]邵瑞庆.现代港航企业会计与财务新论[M].中国纺织大学出版社,1996
[40]郑立群,吴育华,夏庆.同质成本分配方法及其公理性质研究[J].天津大学学报,2001(5)
[41]Freeman T.,McNair C.J.Integrated Cost Management Systems.the CAMI conceptual design projeet,1998.
[42]Nareyz Roztocki,Kim Lascola Needy. Integrated activity-based and Economic Value Added in manufacturing [J].Engineering Management Journal,1999,11(2):17-22.
[43]Robert S.Kaplan, Anthony A. Atkinson.Advanced Management Accounting(Third Edition)[M].Prentice Hall,1998:520-523.
[44]PhiliP w.Mahia.Business-to-Business Marketing strategic Resource Management and Users.Allyn and Baeon.Boston.1991
[45]William F.Gluack,Lawrence k.Jauch.Business policy and Strategic Management, Mergrew_Hill Inc.1994
[46]Cokins,G, Activitey-based cost management:making it work.Richard D.Irwin,1996:40
[47]Arnolado c Hax, Nicolas S.Majluf.The strategy concept and Process:A pragmatic Approach, Prentice-Hall Inc.Englewood Cliffs, New Jersey 1991
[48]BottorffD L.CoQ Systems.The RightStuff[J]. Quality Progress,1997,3:33·
[49]Robin Cooper, Robert Kalpan.Design of Cost Management System.Pearson Edueation, 1998:47-49.
[2]谢新连.船舶营运成本的分析与控制[D].大连：大连海事大学,2005
[3]徐金球.企业成本控制方法集成研究[D].武汉：武汉理工大学,2004
[4]焦跃华.成本会计学[M].北京：中国财政经济出版社.2002
[5]王辛平,陈增寿.成本会计学[M].北京：清华大学出版社.2005
[6]屈航.浅谈作业成本法的发展历程及国内外应用[J].财会通讯,2010(7)
[7]杜勇.成本管理理论的发展与研究趋势[J],武汉科技大学学报,2003(5)
[8]张旭东.长江中小航运企业现状及发展对策[J].水运管理,2009(3)
[9]汪振华.长江中下游驳船队运输的前景分析[J].港口经济,2008(6)：23-25.
[10]J.J.Evans&P.B.Marlow.Quantitative Methods in Maritime Eeonomics,1986, FairPly Publications.
[11]Harry Gilbert,Third party ship management:ship managers get ready for a new century, 1999, LLOYD'S Nautical year book.
[12]陈子合.对船舶港口和货物成本费用的控制[J].天津航海,2009(3)
[13]李勇军.基于理论的固定成本分摊方法研究[D].合肥：中国科学技术大学,2008
[14]Tsung-YuChou,Gin-Shuh Liang.Application of a fuzzy multi-criteria decision-making model for shipping company Performance evaluation,Number4/October 1,2001,Maritime Policy & Mgement Volume28.
[15]杨海丛.关于我国航运企业财务战略问题的研究[D].上海：上海海运学院,2002
[16]范巍.关于盈亏平衡分析在航运企业运用的研究[D].上海：上海海运大学,2004
[17]刘天芸.航运企业船舶燃油成本管理[J].世界海运,2006(6)
[18]宫菲菲,丁建飞,石勇.航运企业绩效综合评价[J].水运管理,2005(11)
[19]梅安健.航运企业控制成本需建立的几个观念[J].交通财会,2009(264)
[20]熊桂晶.航运企业战略成本管理研究[D].大连：大连海事大学,2007
[21]于雯.基于精益思想的航运企业成本管理模式研究[D].青岛：中国海洋大学,2007
[22]赵成国,甘胜军.水运企业推行责任成本管理探讨[J].港口与航运,2005(10)
[23]王灵艳,熊桂晶.作业成本法在航运企业成本核算中的应用[J].合作经济与科技,2006.4.
[24]史慧如.变动成本计算法在水运企业的应用[J].交通财会,2007(2)
[25]王希春.成本会计的研究现状[J].经济研究导刊,2009(19)
[26]李丽君,黄小原,张晓鸥.非对称信息条件下成本控制模型研究[J].中国管理科学,2003(3)
[27]李军.国有企业成本控制战略研究[D].长沙：湖南农业大学,2004
[28]江山.航运企业船舶成本及其航次效益研究[D].大连：大连海事大学,2000
[29]刘畅.战略联盟成本分摊问题的研究[D].哈尔滨：哈尔滨工程大学,2008
[30]苏程,黄志丹.基于顾客偏好的企业成本控制的研究[J].兰州商学院学报,2009(2)
[31]曹文明.基于集成成本观的企业成本控制研究[D].长沙：中南大学,2008
[32]陈力卡.基于价值链分析的企业成本控制与管理研究[D].天津：天津工业大学,2006
[33]孙倩.基于价值流的企业成本控制研究[D].南京：河海大学,2006
[34]邓长才.企业成本控制的探讨[J].工业审计与会计,2008(6)
[35]何焕辉.企业成本控制的探讨[D].广东：暨南大学,2003
[36]梁怡文.作业成本法及其与传统成本法的比较[J].现代财经,1996(6)
[37]尚珊珊,尤建新.基于模糊神经网络的质量成本控制模型[J].软科学,2009(12)
[38]谭宇船舶营运成本的分析与控制[D].大连：大连海事大学,2005
[39]邵瑞庆.现代港航企业会计与财务新论[M].中国纺织大学出版社,1996
[40]郑立群,吴育华,夏庆.同质成本分配方法及其公理性质研究[J].天津大学学报,2001(5)
[41]Freeman T.,McNair C.J.Integrated Cost Management Systems.the CAMI conceptual design projeet,1998.
[42]Nareyz Roztocki,Kim Lascola Needy. Integrated activity-based and Economic Value Added in manufacturing [J].Engineering Management Journal,1999,11(2):17-22.
[43]Robert S.Kaplan, Anthony A. Atkinson.Advanced Management Accounting(Third Edition)[M].Prentice Hall,1998:520-523.
[44]PhiliP w.Mahia.Business-to-Business Marketing strategic Resource Management and Users.Allyn and Baeon.Boston.1991
[45]William F.Gluack,Lawrence k.Jauch.Business policy and Strategic Management, Mergrew_Hill Inc.1994
[46]Cokins,G, Activitey-based cost management:making it work.Richard D.Irwin,1996:40
[47]Arnolado c Hax, Nicolas S.Majluf.The strategy concept and Process:A pragmatic Approach, Prentice-Hall Inc.Englewood Cliffs, New Jersey 1991
[48]BottorffD L.CoQ Systems.The RightStuff[J]. Quality Progress,1997,3:33·
[49]Robin Cooper, Robert Kalpan.Design of Cost Management System.Pearson Edueation, 1998:47-49.