本文選題：JT集團(tuán) + 鐵路物流企業(yè)��； 參考：《山東大學(xué)》2012年碩士論文

【摘要】：隨著社會(huì)物流需求的不斷增加,我國(guó)物流業(yè)已從起步階段進(jìn)入到快速發(fā)展階段。以JT集團(tuán)為代表的我國(guó)鐵路物流企業(yè)以覆蓋全國(guó)的鐵路網(wǎng)為依托,迅速成為我國(guó)物流行業(yè)的重要支柱。隨著我國(guó)加入WTO后面對(duì)國(guó)外物流企業(yè)的競(jìng)爭(zhēng),傳統(tǒng)粗放式的發(fā)展模式顯然不能適應(yīng)當(dāng)今市場(chǎng)的發(fā)展,JT集團(tuán)的一些典型管理問(wèn)題和理論研究問(wèn)題也逐漸暴露出來(lái),尤其在企業(yè)成本控制方面顯得有些力不從心,從而造成高經(jīng)營(yíng)收入難以轉(zhuǎn)化成為高利潤(rùn)的問(wèn)題。 本文通過(guò)對(duì)成本控制的理論和研究成果的回顧以及對(duì)JT集團(tuán)成本控制現(xiàn)狀的分析,總結(jié)出JT集團(tuán)成本控制存在的問(wèn)題：鐵路企業(yè)政企不分,重投入、輕成本管理思想根深蒂固；計(jì)劃經(jīng)濟(jì)體制的慣性和影響依然存在；地區(qū)分割的體制性障礙尚未破除；企業(yè)自主權(quán)不高；成本管理與控制手段仍主要依靠預(yù)算管理；成本控制的考核和激勵(lì)機(jī)制不健全；成本控制思想不深入,未形成全員意識(shí)；成本控制的內(nèi)容不全面；網(wǎng)絡(luò)化、信息化建設(shè)不足；背負(fù)的歷史包袱沉重;定價(jià)機(jī)制不完善等等。在此基礎(chǔ)上,本文歸納總結(jié)出造成JT集團(tuán)成本控制問(wèn)題的根源在于沒(méi)有建立科學(xué)的成本控制體系。只有建立起科學(xué)有效的成本控制體系,JT集團(tuán)才能擺脫目前高收入難以轉(zhuǎn)換為高效益的局面,真正實(shí)現(xiàn)企業(yè)的良性發(fā)展。 本文通過(guò)對(duì)JT集團(tuán)成本控制現(xiàn)狀的分析,提出JT集團(tuán)的成本控制體系：首先,在規(guī)劃預(yù)算階段,預(yù)算編制應(yīng)當(dāng)與公司戰(zhàn)略目標(biāo)相聯(lián)系,要提高各部門(mén)的參與度,重視預(yù)算的審查、檢討和評(píng)估,設(shè)計(jì)有針對(duì)性、有彈性的預(yù)算,降低預(yù)算的復(fù)雜度和周期；其次,在經(jīng)營(yíng)核算階段,要充分利用國(guó)家目前的有利政策和鐵路行業(yè)的優(yōu)勢(shì),在基本活動(dòng)的各個(gè)關(guān)鍵控制點(diǎn),都要做到揚(yáng)長(zhǎng)避短,重視細(xì)節(jié)的改善,完善規(guī)章制度,全面控制成本,細(xì)化合同內(nèi)容,規(guī)范工作流程,明確責(zé)任分工,增強(qiáng)成本意識(shí),設(shè)立輔助臺(tái)帳,提高固定資產(chǎn)使用效率,做好分析規(guī)劃,減少資金占用成本,合理選擇運(yùn)輸經(jīng)營(yíng)模式,提高服務(wù)性?xún)r(jià)比；最后,在考核評(píng)估階段,JT集團(tuán)應(yīng)當(dāng)明確考核標(biāo)準(zhǔn),落實(shí)考核機(jī)制,完善考核內(nèi)容,綜合考慮多方面因素,要在財(cái)務(wù)、顧客、內(nèi)部作業(yè)、創(chuàng)新與學(xué)習(xí)四個(gè)各有側(cè)重又相互影響的層面進(jìn)行分析與改善,來(lái)溝通目標(biāo)、戰(zhàn)略和企企業(yè)經(jīng)營(yíng)活動(dòng)的關(guān)系,實(shí)現(xiàn)短期利益和長(zhǎng)遠(yuǎn)利益、局部利益與整體利益的均衡。 為使JT集團(tuán)的成本控制體系能夠順利推進(jìn),本文為JT集團(tuán)在成本控制體系建設(shè)過(guò)程中從宏觀政策、體制保障以及JT集團(tuán)內(nèi)控保障等方面提出了保障性措施。
[Abstract]:With the increasing demand of social logistics, the logistics industry in China has entered the stage of rapid development from the initial stage. The railway logistics enterprises in China, which are represented by JT Group, rely on the railway network which covers the whole country, and has become an important pillar of the logistics industry in our country. With the competition of foreign logistics enterprises after China's entry into WTO, it is obvious that the traditional extensive development mode can not adapt to the development of today's market. Some typical management problems and theoretical research problems of JT Group have been gradually exposed. Especially in the aspect of enterprise cost control, it is difficult to transform high operating income into high profit. Through reviewing the theory and research results of cost control and analyzing the current situation of cost control in JT Group, this paper summarizes the existing problems of cost control in JT Group: railway enterprises do not distinguish between government and enterprise, pay more attention to investment, and neglect the deep-rooted idea of cost management; The inertia and influence of planned economic system still exist; the institutional obstacle of regional division has not been broken down; the autonomy of enterprises is not high; the means of cost management and control still rely mainly on budget management; the examination and incentive mechanism of cost control is not perfect; The idea of cost control is not deep, has not formed the whole staff consciousness; the cost control content is not comprehensive; the network, the information construction is insufficient; bears the historical burden heavy; the pricing mechanism is not perfect and so on. On this basis, this paper concludes that the root of the cost control problem of JT Group lies in the absence of a scientific cost control system. Only by setting up a scientific and effective cost control system can JT Group get rid of the situation that high income is difficult to be converted into high benefit and realize the benign development of enterprises. Based on the analysis of the current cost control situation of JT Group, this paper puts forward the cost control system of JT Group. Firstly, in the planning and budgeting stage, the budget preparation should be related to the strategic objectives of the company, and the participation of various departments should be increased. We should pay attention to budget review, review and evaluation, design targeted and flexible budgets, and reduce the complexity and cycle of budgets. Secondly, in the stage of business accounting, it is necessary to make full use of the current favorable policies of the country and the advantages of the railway industry. At all the key control points of basic activities, we should take advantage of the advantages and avoid weaknesses, attach importance to the improvement of details, perfect the rules and regulations, fully control the cost, refine the contents of the contract, standardize the work flow, clarify the division of responsibilities, and enhance the sense of cost. Set up auxiliary accounts, improve the efficiency of using fixed assets, make a good analysis plan, reduce the cost of capital occupation, rationally select the transportation management mode, and improve the ratio of service performance to price; finally, JT Group should make clear the assessment standard in the stage of assessment and evaluation. To implement the assessment mechanism, perfect the assessment content, and comprehensively consider various factors, we should analyze and improve each other's financial, customer, internal work, innovation and learning levels, with a view to communicating objectives. The relationship between strategy and business activities realizes the balance between short-term and long-term interests, and between local interests and overall interests. In order to make the cost control system of JT Group advance smoothly, this paper puts forward some supporting measures for JT Group in the process of construction of cost control system from macro policy, system guarantee and internal control guarantee of JT Group.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F253.7;F532

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