大连理工大学专业学位硕士学位论文
摘
要
自 2008年金融危机后，航运业一直处于整体下行趋势，需求回升劲头匮乏，大量
运力闲置。收入端难以打开僵局的情况下，班轮公司纷纷选择缩减成本来渡过难关。2020
年，突如其来的新冠疫情打破了全球供应链的平衡，集运业借此契机迎来了近十年来的
市场最高点，运价急剧攀升，班轮公司营业额强势增长。但疫情也带来了很多复杂的问
题，增加了许多新的成本负担。因此，班轮公司的成本管理在任何时候都显得尤为重要。
本篇论文主要以 H集装箱班轮大连分公司为研究对象，围绕公司运营过程中关键的
成本项，通过数据体现其当前的成本管理状况，分析当前成本管理中存在的问题。并针
对不同成本项，结合成本管理中的价值链延伸、目标成本法、作业成本法以及成本控制
程序等理论方法，给出成本管理改进的具体建议。第一，回顾国内外专家在成本管理与
控制方面的研究成果。第二，介绍成本管理相关理论基础，并分析集装箱班轮运输欧亿·体育（中国）有限公司
特点及成本结构。第三，介绍 H集装箱班轮公司及大连分公司的基本情况。第四，结合
数据描述公司各项成本管理现状，并分析当前存在的问题。第五，针对不同成本提出成
本管理改进的措施。第六，给出成本管理改进过程中的保障性措施。
通过对于 H集装箱班轮大连分公司成本管理的分析与改进，达到缩减公司成本的目
标，力求改善 H公司的盈利状况，使公司实现高效可持续发展。同时，研究成果也对其
他同类型班轮公司有着一定的参考意义。
关键词：集装箱班轮；成本管理；码头成本；集装箱运营成本
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H集装箱班轮大连分公司成本管理改进研究
Research on Cost Management Improvement of H Container Liner
Company Dalian Branch
Abstract
Since the 2008 financial crisis, the liner shipping industry has been in an overall
downward trend, lacking a recovery in demand. A lot of capacity is idling. Faced with
difficulties to break the deadlock on revenue side, most liner companies have chosen to cut
costs to tide over the difficulties. In year 2020, the sudden outbreak of COVID-19 disrupted the
balance of global supply chains. Container shipping industry took this opportunity to achieve
highest point in the market in near 10 years. Freight rates have risen sharply and the turnover of
liner company increased strongly. However, the epidemic also raised a lot of complicated
questions and added lots of new cost burden. Therefore, the cost management of liner company
is particularly important at any time.
This thesis takes H Container Liner Company as the research object. Focus on key cost
items in the operation of the company, reflect its current cost management status through data,
Analyze the problems existing in the current cost management. And for different cost items, in
combination with theoretical methods like value chain extension& target costing& activity
based costing& cost control procedures, Give specific suggestions for improving cost
management. Firstly, review the research results of domestic and foreign experts in cost
management and control. Secondly, the relevant theoretical basis of cost management is
introduced; the characteristics and cost structure of container liner transportation industry are
analyzed. Thirdly, the general situation of H Container Liner Company and Dalian branch are
introduced. Fourthly, describe the company's cost management status with data and analyze.
Fifthly, put forward cost management improvement measures according to different costs.
Sixthly, provide the guarantee measures in the realization process of cost management.
Through the analysis and improvement of H company's cost management, achieve
company cost reduction targets, strive to improve the profitability of H Company and achieve
efficient and sustainable development of the company. At the same time, the research results
also have a certain reference significance to other liner companies of the same type.
Key Words：Container Liner; Cost Management; Terminal Cost; Container Operational
Cost
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大连理工大学专业学位硕士学位论文
目录
摘
要.............................................................................................................................I
Abstract ............................................................................................................................. II
1绪论.............................................................................................................................. 1
1.1研究背景与研究目的....................................................................................... 1
1.1.1研究背景................................................................................................ 1
1.1.2研究目的................................................................................................ 1
1.2国内外研究现状............................................................................................... 2
1.2.1国内研究现状........................................................................................ 2
1.2.2国外研究现状........................................................................................ 4
1.3研究内容与研究方法....................................................................................... 5
1.3.1研究内容要解决的实际问题................................................................ 5
1.3.2研究方法................................................................................................ 7
2理论概述与欧亿·体育（中国）有限公司概况.................................................................................................. 8
2.1成本管理与控制理论....................................................................................... 8
2.1.1成本管理与控制理论基础.................................................................... 8
2.1.2成本管理的内容.................................................................................... 8
2.1.3成本管理的方法.................................................................................... 9
2.1.4成本控制的原则.................................................................................. 10
2.1.5成本控制的程序.................................................................................. 10
2.2集装箱班轮运输欧亿·体育（中国）有限公司的特点与成本结构..................................................... 11
2.2.1集装箱班轮运输欧亿·体育（中国）有限公司的概况.............................................................. 11
2.2.2集装箱班轮运输的成本构成.............................................................. 14
3 H集装箱班轮大连分公司成本管理现状分析........................................................ 17
3.1 H集装箱班轮公司及大连分公司简介......................................................... 17
3.1.1管理架构.............................................................................................. 17
3.1.2经营状况分析...................................................................................... 19
3.1.3内部职能划分...................................................................................... 20
3.2 H集装箱班轮大连分公司成本管理现状..................................................... 20
3.2.1成本结构.............................................................................................. 20
3.2.2港口使费成本管理现状...................................................................... 21
3.2.3集装箱运营成本管理现状.................................................................. 23
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。。。以下略