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Research on the Barge Voyage Cost Control of CSC-hy

Author: LuDong
Tutor: ZhangQingNian
School: Wuhan University of Technology
Course: Transportation Planning and Management
Keywords: Voyage cost control Barge Activity Based Costing Changhang Phoenix
CLC: F552.7
Type: Master's thesis
Year: 2010
Downloads: 83
Quote: 0
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Abstract


Ship transportation industry is a large investment, high risk industry, shipping enterprises are facing tough competition in the intense environment of the current world economic competition. Fuel prices, the increase in port charges, and increased maintenance costs and other factors led to a substantial increase in the cost of the operation of the ship, so to strengthen the operation of the ship cost control, has become the shipping companies are able to adapt to the requirements of competition in the market, whether it be able to compete in the market The key to gain a competitive advantage. The premise of this article barge transport gradually eliminated from the main channel of the Yangtze River, the passive situation of the main channel of the Yangtze River to the long voyage Phoenix Enterprise barges background, the costs for the long voyage Phoenix Enterprises barge obscure proposed a method of accounting voyage costs. Firstly, combined with the actual situation of the long voyage the Phoenix voyage cost control, starting from its cost-control status quo, a detailed exposition of the company's current voyage costing, Cost Absorption of a single vessel and voyage efficiency statistics, summed up in the actual cost-control efforts in the corporate existence of some problems. Followed by the voyage costs into variable costs and fixed costs, the analysis of the the barge cruises cost of the company constitute its influencing factors. Factors analysis of the impact of the barge voyage fixed costs and variable costs, establish barge cruises cost accounting and cost allocation model based on activity-based costing. The the barge voyage fixed costs and variable costs influencing factors voyage itself a combination of the impact factors are similar or the same as the cost of imputation cost library costs by determining the different cost pools that cost drivers influencing factors, clearly the cost of the voyage occurred share of the annual cost of the distribution rate, and finally completed the voyage costing. The barge voyage costing completed on the basis of, by determining the proportional relationship between the amount of each barge voyage assumed operating with the entire fleet the completed barge cruises cost to each barge sharing. Also, according to a specific voyage of the long voyage Phoenix by the above model to achieve a barge is actually happening in a voyage and the costs should be apportioned to determine. Also proposed according to the proportion of the costs of barge cruises, fuel, labor, control of the port to make the fees several important costs countermeasures. In order to safeguard the smooth implementation of the long voyage Phoenix barge cruises cost accounting and cost allocation, as well as to improve the accuracy of cost accounting and cost-sharing, proposed several safeguards the common characteristics of the activity-based costing, and most of the shipping companies.

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CLC: > Economic > Transportation and economic > Sea transport and economic > Waterway transport economics > Local waterway transport economics
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