作业成本法在远洋集箱运输企业的运用

远洋集箱运输企业成本核算使产品成本的归属性大大的提高,提高了产品成本计算的准确性.文章简要的介绍了作业成本法,分析了远洋集箱运输企业引入作业成本法进行成本核算的必要性,提出采取作业成本法核算远洋集箱运输企业成本的建议.     

作业成本法在玻璃钢制艇企业中运用探讨

通过阐述作业成本法含义、特点及其与传统成本计算制度的比较 ,着重分析探讨作业成本法在玻璃钢制艇 (品 )企业中的运用和具体运作步骤 ,以及作业成本法的优缺点。     

作业成本法在集箱运输业的应用

目前，远洋集装箱运输企业全球竞争激烈。各大远洋集装箱运输公司不管是实行低成本竞争策略。还是差别化竞争策略，都需要了解其总成本或者提供特色服务而付出的附加成本，作业成本法有助于远洋集装箱运输企业准确了解其客户成本。本文探讨了作业成本法在远洋集装箱运输企业的适用性，以及计算的流程和步骤。     

时间驱动作业成本法在集装箱班轮运输企业的应用

1集装箱班轮运输企业传统成本核算方法的缺陷自20世纪90年代中期开始,集装箱航运市场逐步走入低谷,集装箱班轮运输管理进入探索和创新阶段。进入21世纪,由于集装箱航运市场复苏缓慢,供大于求的矛盾日益尖锐,集装箱班轮运输企     

跨部门作业成本法在现代船舶制造企业的应用

针对中间产品生产过程发生的跨部门作业,依据作业中心权重分配作业耗费资源,给出改进的作业成本计算方法。计算结果显示,该方法准确计算作业中心跨部门作业的资源耗费,便于职能部门对同一部门不同作业中心在跨部门作业状态下的作业进行准确的资源与成本计算,为工时薪酬控制提供依据。     

国际货运代理企业采用作业成本法的优势分析

大多数国际货运代理企业仍采用传统成本管理方法,无法对物流成本实现有效的核算和控制。结合国际货运代理企业的物流成本现状,认为作业成本法具备适用的可行性,该方法以作业为基本核算单位,重视顾客类别、销售业务类别等影响物流成本的关键因素,能够全面准确地计算物流成本,具有传统方法无法比拟的应用优势。     

作业成本法在物流成本核算中的运用

论述了企业物流成本核算中存在的问题,系统阐述了运用作业成本法的可行性和优势,最后建立了物流成本的作业成本核算模型。     

基于作业成本法和目标成本法集成的船舶敏捷制造成本控制模型研究

通过对作业成本法和目标成本法集成和对船舶敏捷制造过程进行分析,提出了基于LCC的船舶敏捷制造作业成本和目标成本集成的控制方法,并建立了基于作业成本法和目标成本法集成的船舶敏捷制造成本控制模型,在工期-成本均衡的情况下实现船舶敏捷制造的成本最优。     

成本法在港口企业并购中的应用

为完善成本法在港口企业并购中的应用,通过分析成本法的定义及其在港口企业并购中的应用,指出实践中存在的重视有形资产评估、忽略无形资产评估,造成无形资产的误评、漏评或少评等问题,提出运用成本法进行港口资产评估时应注意的问题。     

基于作业成本法的分销商物流成本模型

根据传统的物流成本记帐方法的弱点,把作业成本法引入到分销商物流成本分析中来.调查研究分销商的实际运作把分销商的物流作业流程划分为顾客定单处理、配送、订单状态跟踪管理、采购订单处理、采购执行、采购完成、储存7个具体作业,并初步分析了各作业的常用作业方式.建立了各个作业的成本计算公式,在此基础上建立了分销商的物流总成本模型.最后对模型的应用进行了分析,模型可以用来进行物流策略决策以及企业物流成本控制绩效评估.     

国际集装箱运输市场回顾及展望

2005年的国际航运市场总体发展相对良好,就国际集装箱运输市场而言,2005年市场发展的主要特点表现为:世界经济稳步增长,市场供需情况良好,箱货贸易量与运力投放量同步上升,市场运价高位整理,船公司收益普遍增长,租船市场依旧抢手,中国因素成为世界海运的核心动力。展望2006年,虽然存在许多不确定因素,但出现重大突发性事件的可能性较小,预计国际集装箱运输市场有望继续处于强势发展周期。     

A reactive container rerouting model for container flow recovery in a hub-and-spoke liner shipping network

This paper focuses on the container rerouting due to a disruption, aims at making the optimal container flow recovery plan for the affected liner shipping company. First, we make the initial effort to bring up with a basic framework of disruption management for liner shipping. Second, we present a compact integer linear programming model for addressing the container rerouting problem under the proposed framework in a hub-and-spoke liner shipping network, based on a given recovery vessel schedule that determines to omit a port of call. Other shipping companies’ services and other modes (roadway, railway, and airline) as candidate alternative means to transport the miss-connected containers are also incorporated in the proposed model. The container flow recovery plan would select the optimal alternative paths for the miss-connected containers balancing the trade-off between container transport costs and delivery delay penalty costs. Finally, a case study from a global liner shipping company is investigated and the computational results indicate the model can be solved effectively and efficiently for the real-scale problem. Thus, the proposed approach in this paper can supply real-time decision support tool for the liner shipping operators on handling the process of container flow recovery.     

Weekly container delivery patterns in liner shipping planning models

This paper addresses a fundamental question related to nearly all container liner shipping planning models: whether the implicit assumption of identical container delivery pattern every week is valid in a situation of identical shipping services and identical cargo demand every week. We prove that when the number of containers transported from one port to the next is formulated as a continuous variable, the resulting mathematical model with an identical container delivery pattern is equivalent to the model with general container delivery patterns which can be different in different weeks. When the number of containers transported is formulated as an integer variable, the model with an identical container delivery pattern is not equivalent to the model with general container delivery patterns. However, the difference between the optimal objective values of the two models is negligible for practical applications. In sum, little, if not nothing, is lost by assuming an identical container delivery pattern in liner shipping planning models.     

The environmental costs and economic implications of container shipping on the Northern Sea Route

The Northern Sea Route (NSR) has tremendous potential for ocean shipping between Europe and Asia due to the savings from shorter transit time and distance. However, the Arctic area is environmentally vulnerable and thus there is a trade-off between NSR’s impacts on environment vs. its economic benefits, especially when compared with the traditional route, such as through the Suez Canal Route (SCR). This study estimates the market shares of different transport modes and alternative shipping routes for the container transport market between Europe and Asia, and the resulting environmental costs. Our result suggests that NSR can be a viable option under the status quo. However, its environmental costs tend to be higher than SCR due to small ship size and low load factor in the present, thus the development of NSR would lead to worse environment outcomes. If these issues can be resolved, NSR can benefit from lower operational and environmental costs, which will lead to higher market share and social welfare. Otherwise, increased use of NSR may lead to higher total environment costs than the status quo.     

Critical success factors of supply chain integration in container shipping: an application of resource-based view theory

ABSTRACT

The container shipping industry is receiving growing attention in driving the performance of global supply chains. This phenomenon has accelerated supply chain integration (SCI) within the industry. Although SCI could offer numerous benefits, it is often quoted to be implemented easier in theory than in practice. The high failure rate that is associated with SCI is often not addressed in the literature. Grounded on resource-based view (RBV) theory, this paper is aimed at identifying the critical success factors (CSFs) and examining their influence on SCI and supply chain performance (SCP). Survey questionnaires were administered on 164 container shipping firms. The constructs were validated empirically using confirmatory factor analysis and were subsequently analysed using structural equation modelling. The proposed CSFs in this study are found to be positively corelated with SCI, which, in turn, is positively correlated with SCP. This paper has contributed to both theory and practice by applying RBV theory to identify the key resources and capabilities that are necessary for SCI in the container shipping industry.     

Seasonality patterns in the container shipping freight rate market

Shipping indexes have attracted many researchers because they reflect the overall trend of corresponding seaborne markets and can provide implications for the future. Apart from the Baltic Dry Bulk Index (BDI) and correlated indices, the China Containerized Freight Index (CCFI) has been gaining more attention. As a country with large-scale manufacturing, China is an important exporting country and the CCFI was chosen to reflect the container shipping market because the data are more convincing and representative. There have been no systematic attempts to understand the seasonality patterns of container freights. Seasonality patterns reveal the regular fluctuation patterns within a 1-year period. They exist in time series, which are observed more than once a year, like the CCFI. To investigate the nature of seasonality (stochastic and/or deterministic) in container freight rates across different line services, we analyze the CCFI. This paper uses the HEGY method and Monte Carlo method comprehensively to figure out the small sample problem. In addition, seasonal dummy variables are used to test deterministic seasonality. Except for the Japan service series, which contains a half-year unit root, the other container freight rates seem to only involve a non-seasonal unit root at the zero frequency. Deterministic seasonality exists in all the line service series. Furthermore, the seasonality depends on the balance between supply and demand. Under this premise, the seasonal law of freight rates is much obvious.     

Strategic alliances in container liner shipping

The economic crisis in the years between 2008 and 2010 has demonstrated the necessity for substantial adjustments on behalf of container lines. Capacities were shifted quickly to emerging and less affected markets allowing a faster recovery of globally organized companies. This paper illustrates the dynamics in the container shipping market. Alongside the main characteristics of the Top 20 ocean shipping companies, liner services are described. These services are classified by geographic coverage and vessel deployment. In addition, this paper provides a better understanding of the collaboration among service providers. Starting from a general framework of co-operative liner services, in-depth analyses of the global alliances in liner shipping are obtained. These formations - Grand Alliance, New World Alliance and CKYH Alliance - are compared with alternative forms of collaboration in the liner shipping industry. The analysis of alliance announcements which are related to operational and strategic changes indicates that the “global alliances” cannot be regarded as closed corporate-like entities. In effect, service agreements are not only negotiated with the focal members of the specific alliance. Instead, every service is arranged individually and under specific conditions. By understanding the dynamics within alliances, we are able to develop an assessment relating to the stability of collaborations. Ultimately, these insights direct us to several paths for future research.     

Across the waves: a bibliometric analysis of container shipping research since the 1960s

The paper investigates collaborative and semantic patterns that emerged between 1967 and 2013 about the theme of container shipping based on a corpus of 294 articles published in scholarly journals within the fields of transportation, supply chain, economics, geography, regional planning and development, and operations research. An analysis based on the co-occurrence of title words allows identifying dominant sub-themes and their evolution. Main results point to the gradual diversification of container shipping research, from the dominance of economics towards a more trans-disciplinary set of approaches which integrate port-related activities and multimodal networks. Yet, disciplinary specialization remains strong up to nowadays so that container shipping research remains rather fragmented. While co-authorships have increased over time, they remain polarized by few, weakly connected research battalions. Our study suggests that research on container shipping would benefit from more frequent contacts between such communities to foster in-depth cross-disciplinary studies and fundamental cooperation.     

Enhancing the competitiveness of Korea’s container shipping industry through structural improvements

ABSTRACT

After the collapse of Hanjin Shipping in 2016, Korea faced the task of reconstructing its container shipping industry by enhancing the competitiveness of its shipping companies in a rapidly evolving market environment. Responding to this need for policy design, this study first attempts to understand the industry based on the shipping ecosystem, which comprises the following four areas: shipping finance, collection of cargo, acquisition of ships, and partnership among carriers. Second, it lists the structural problems, along with the remedial policy alternatives, that were identified after conducting in-depth interviews with industry experts, which included mid-level managers. Third, it conducts an importance-performance analysis to classify problems according to their importance and performance, followed by an analytic hierarchy process analysis to define the priorities of policy alternatives. Finally, drawing on the empirical results, the paper concludes with suggestions on an integrated policy package for the container shipping industry.     

关于对非体系航运公司的监督检查与定期评估

《中华人民共和国航运公司安全与防污染管理规定》自2008年1月1日起施行。结合该规定的要求,笔者在文中对非体系内航运公司的监管工作现状及难点进行了简要分析,重点就如何开展对航运公司日常检查工作提出了工作思路。同时,笔者在文中阐述了对航运公司监管与评估工作之间的关系,并在文中介绍了一套航运公司评估体系。