公路运输成本分析1

公路运输成本分析l984年以来，国家制定了“贷款修路、收费还款”的公路建设经营方针，在公路主干线车流密集区段出现了“收费公路”，车辆通行费成为运输成本的重要组成部分。但由于路桥收费目前缺乏严格的归口管理，收费行为不规范，给用户核算运输成本带来了困难，在一定程度上已经影响到我国公路运输事业的发展。 2.3.公路运输社会平均成本区域性特点。 由于各地的情况差别较大，公路运输实际是以区域性社会平均成本作为制定运价的依据。这是由汽车运输的经营规模和经济运距两个因素决定的，也是公路运输成本与其他运输方式运输成本的不同之处。 3.运输成本的构成 3.1.固定成本.:在一定的运量范围之内与行驶里程和运量无关的相对固定的成本支出。 固定成本 , 车辆折旧费 , 银行利息 , 保险费 , 车船使用税 , 管杂费 , 人员费用(工资/福利等) , 司机通讯费 , 燃油费 3.2.可变成本.随着行驶里程变动或运输量而变动的成本。 可变成本 , 车辆常规保养、维修费 , 车辆计提大修费用 , 过桥、过路费 , 燃油税 3.3.联合成本. 联合成本是指决定提供某种特定的运输服务而产生的不可避免的费用。联合成本对运输费用有很大的影响，因为承运人索要的运价中必须包括隐含的联合成本，它的确定要考虑托运人有无适当的回程货，或者这种回the real implementation of the “quasi, ruthless. Tough,“ requirement, carry forward the spirit of a nail, and the corrective measures The implementation of the nerve endings, do not let the rectification is not in place, not to retreat, the people are not satisfied. Pin four is to adhere to the reform and innovation. To reform the way of thinking and innovative courage to turn style, against four winds, the courage to face the contradictions, good at solving the chronic ills, dare to break the outdated customs and bad habits Hensha unhealthy tendencies, trees, fresh healthy. The five is to adhere to tackling the problem. That is the wind Su Ji and the education supervision combined, in order to establish a new system to promote the normalization of style building, long-term, to enhance the party spirit of honest and pragmatic people thought conscious action. The six is to insist on the completion of the third grasp the overall situation. Activity and end This year the goal of safety production work plan for next year, work together, to promote the activities and the work of production safety with both hands, two promotion, two not mistake. Two, rectification of the overall objectives and specific objectives: (a) the overall path around the “four focus“, carried out the outstanding problems of the special rectification, the full implementation of the central and provincial Party committee clear the rectification task, effectively curb the “four winds“, realize the overall improvement of Party and government. The point is: focus on the people, the people, convenience, and resolutely curb the bureaucratic style of work; looking to stimulate grassroots vitality, resolutely curb the Wenshan sea; focus on the cadres honest, clean government, politics, and resolutely curb exceed the standard Quasi occupied office space, Gongjusiyong, public funds, extravagance of the wind; focus on establish a correct view of achievements, the concept of power, and resolutely curb acts against the interests of the masses. Accelerate the system reform and construction, improve the people honest and pragmatic normalization system, constantly consolidate and expand educational practice achievements, make people satisfied. The recent reform goal: Political Quality Bureau and all Party members and cadres, further improve the quality of the business; the “four winds“, “two“ problem has been effectively solved. The middle goal of the reform: “opposition party and government austerity waste 程运输由原先的托运人来弥补 3.4.公共成本.这类成本是承运人代表所有的托运人或某个分市场的托运人所支付的费用:公共成本，诸如端点站或管理部门之类的费用，具有企业一般管理费用的特征，通常是按照活动水平，如装运处理(如递送约定)的数目之类分摊给托运人来承担 3.5.端点成本与线路成本 3.5.1.端点成本.在运输过程的起点与终点产生的费用。包括固定成本和与运量有关的装卸、收货、存货和发货成本。 3.5.2.线路成本.在运输线路上产生的费用。线路成本通常包括工资、燃油、润滑油和运输工具的维护成本。线路成本的两个重要决定性因素是运距和运量。 4.公路运输的成本特征. 公路运输的固定成本是所有运输方式中最低的,而卡车运输的可变成本很高,因为公路建设和公路维护成本都以燃油税、养路费、公路收费、吨?公里税的方式征收。 汽车运输业的成本结构，包括较高的可变成本和较低的固定成本。大约70,90%的成本是可变的，10,30%为固定的，对于公路系统的公共投资是形成这种低固定成本结构的主要原因。 附表(我国道路运输成本结构) 5.道路运输企业成本的控制与决策 企业在竞争激烈的市场经济条件下，要想生存或谋求发展壮大，除了技术领先、资本雄厚之外，管理在其中起到越来越重要的作用。而成本控制是企业管理活动中永恒的主题。所谓成本控制，是指企业在生产经营活动中，用一定的标准对成本的形成进行监测、调整，保证企业达到成本目标的过程。其目的是以最少the real implementation of the “quasi, ruthless. Tough,“ requirement, carry forward the spirit of a nail, and the corrective measures The implementation of the nerve endings, do not let the rectification is not in place, not to retreat, the people are not satisfied. Pin four is to adhere to the reform and innovation. To reform the way of thinking and innovative courage to turn style, against four winds, the courage to face the contradictions, good at solving the chronic ills, dare to break the outdated customs and bad habits Hensha unhealthy tendencies, trees, fresh healthy. The five is to adhere to tackling the problem. That is the wind Su Ji and the education supervision combined, in order to establish a new system to promote the normalization of style building, long-term, to enhance the party spirit of honest and pragmatic people thought conscious action. The six is to insist on the completion of the third grasp the overall situation. Activity and end This year the goal of safety production work plan for next year, work together, to promote the activities and the work of production safety with both hands, two promotion, two not mistake. Two, rectification of the overall objectives and specific objectives: (a) the overall path around the “four focus“, carried out the outstanding problems of the special rectification, the full implementation of the central and provincial Party committee clear the rectification task, effectively curb the “four winds“, realize the overall improvement of Party and government. The point is: focus on the people, the people, convenience, and resolutely curb the bureaucratic style of work; looking to stimulate grassroots vitality, resolutely curb the Wenshan sea; focus on the cadres honest, clean government, politics, and resolutely curb exceed the standard Quasi occupied office space, Gongjusiyong, public funds, extravagance of the wind; focus on establish a correct view of achievements, the concept of power, and resolutely curb acts against the interests of the masses. Accelerate the system reform and construction, improve the people honest and pragmatic normalization system, constantly consolidate and expand educational practice achievements, make people satisfied. The recent reform goal: Political Quality Bureau and all Party members and cadres, further improve the quality of the business; the “four winds“, “two“ problem has been effectively solved. The middle goal of the reform: “opposition party and government austerity waste 的资金消耗完成更多的工作量，并要在生产经营过程的各个环节，厉行节约，降低成本，提高经济效益。其任务是通过建立健全成本控制系统，运用各种控制手段与方法，对成本开支进行适时、全面、有效的控制，防止生产经营活动中的损失和浪费，避免成本偏差的发生，保证企业成本目标的实现。企业只有不断加强成本控制，才能提高企业的市场竞争能力和获利水平。 所以，企业如何控制成本具有十分重要的意义。 5.1.企业运营成本控制中存在的问题及对策 企业的成本控制是随着企业对内强化管理，对外满足社会需要而不断丰富和发展起来的。我国企业在长期的实践中总结出了一些运营成本控制管理方面的方法和措施，但由于受种种因素的限制，这些方法和措施还不够完善，存在着一些缺陷和不足。 首先，相当部分人认为运营成本的控制只是单位管理人员的职责，与其他人无关。比如，道路运输企业中的驾驶员和修理人员，他们认为成本控制是基层管理人员的控制，而基层管理人员则认为是上级管理人员的控制。事实上，基层管理人员、驾驶员及修理人员在运营成本控制中尤其重要。基层管理人员在贯彻执行运营成本的考核方面担负着重要的角色;驾驶员在燃料、轮胎及修理费等方面是最直接的控制者，消耗量的多少与他们密切相关;修理人员在维修控制方面也是及其关键的，他们的技术水平决定着修理费用的多少。因此，加强成本控制，首要的工作在于提高广大职工对成本控制的认识，增强成本观念，培养全员成本意识，变少数人的成本控制为全员的参与控制。 其次，许多企业不重视对员工的培训。员工的工作方法、态度，将直接或间接影响企业运营成本的大小。优秀的人才有助于企业提高服务质量和工作效率并节约成本，提高企业竞争力。企业应该高度重视专业人才的培养和使用，积极举办各种类型的成本培训班，借以提高他们成本方面的专业知识，并在企业内部形成职工的民主和自主管理意识。实现自主管理，既是一种代价最低的成本管理方式，也是降低成本最有效的管理方式。 另外，企业技术创新投入不足。技术创新能力的提高,对于一个企业维持其在市场上的竞争力和保持企业的可持续发展至关重要。在一定时期,一定技术水平条件下,加强管理可以降低成本，但降低幅度是有限的。因此,企业管理者为了降低产品成本，就需不断提高技术水平。开发一项全新的技术，虽然耗费较大，the real implementation of the “quasi, ruthless. Tough,“ requirement, carry forward the spirit of a nail, and the corrective measures The implementation of the nerve endings, do not let the rectification is not in place, not to retreat, the people are not satisfied. Pin four is to adhere to the reform and innovation. To reform the way of thinking and innovative courage to turn style, against four winds, the courage to face the contradictions, good at solving the chronic ills, dare to break the outdated customs and bad habits Hensha unhealthy tendencies, trees, fresh healthy. The five is to adhere to tackling the problem. That is the wind Su Ji and the education supervision combined, in order to establish a new system to promote the normalization of style building, long-term, to enhance the party spirit of honest and pragmatic people thought conscious action. The six is to insist on the completion of the third grasp the overall situation. Activity and end This year the goal of safety production work plan for next year, work together, to promote the activities and the work of production safety with both hands, two promotion, two not mistake. Two, rectification of the overall objectives and specific objectives: (a) the overall path around the “four focus“, carried out the outstanding problems of the special rectification, the full implementation of the central and provincial Party committee clear the rectification task, effectively curb the “four winds“, realize the overall improvement of Party and government. The point is: focus on the people, the people, convenience, and resolutely curb the bureaucratic style of work; looking to stimulate grassroots vitality, resolutely curb the Wenshan sea; focus on the cadres honest, clean government, politics, and resolutely curb exceed the standard Quasi occupied office space, Gongjusiyong, public funds, extravagance of the wind; focus on establish a correct view of achievements, the concept of power, and resolutely curb acts against the interests of the masses. Accelerate the system reform and construction, improve the people honest and pragmatic normalization system, constantly consolidate and expand educational practice achievements, make people satisfied. The recent reform goal: Political Quality Bureau and all Party members and cadres, further improve the quality of the business; the “four winds“, “two“ problem has been effectively solved. The middle goal of the reform: “opposition party and government austerity waste 在短期内的效果并不明显，但从长期的角度分析，则可能带来长期的、大量的成本节省，这种技术开发的投资是合适的。因此，企业应根据自身的客观情况制定技术改造规划，加强培养科技队伍，依靠自己的科研力量与科技单位、其他企业联合进行技术开发，尤其加强对成本影响较大的环节的技术攻关，用科技力量解决成本居高不下的现状，提高经济效益。 最后，在现代企业制度下，质量和成本是企业的生命，又是企业在竞争中能否取胜的关键。有人认为提高质量会引起成本增加，尤其在产品和服务供不应求时往往忽视质量问题。从企业整体和长远利益看，提高质量与降低成本是统一的。因此，企业要树立提高质量就是降低成本的概念，正确处理成本与质量的关系。 5.2道路运输企业运营成本控制应采取的措施 对于道路运输企业来说，运输成本通常是运营成本中最大的单项成本，影响运输成本的主要因素有运输量、货物的密度、转运、服务水平、市场等。了解这些因素对运输成本的影响程度，合理安排运输，能降低运输成本，提高企业的经济效益。为此，应做好以下几点: 5.2.1.、充分利用运输的规模经济效益，进行满载运输。 运输企业的运输成本是由变动成本和固定成本两方面构成的。变动成本是指与每一次运输直接相关的运输费用，包括路桥费、燃料费及维修保养费等。固定成本是指与每一次运输没有直接关系的费用，包括不受装运量直接影响的费用。 运输过程中的运输量与运输成本密切相关。运输量越大、单位运输成本就越低。在运输活动中，固定成本在一定时间内是保持不变的，固定成本随运输量的增加而被分摊，运输量越大，单位运输量的固定成本越小，单位运输成本随之下降。这就是运输的规模经济效益。因此在运输活动中，应尽量通过拼装整车运输，将小批量的装载整合成更大的装载量，使运输工具在准许的载重量下进行满载，提高运输量，降低运输成本。 5.2.2.充分利用运输工具的运输空间，增加运输货物的平均密度。 货物密度是指货物重量与体积之比。货物密度是把货物重量与空间的因素结合起来考虑运输成本。通常，密度小的货物每单位所占的运输成本比密度大的要高。在重量和空间方面，单独的一辆运输车辆更多受到空间的限制，而不是重量的限制。即使该货物很轻，车辆一但装满，就不可能再增加装运的数量。所以运输的货物密度大，相对的可以把固定成本分摊到增加的数量上，因此增加产品的the real implementation of the “quasi, ruthless. Tough,“ requirement, carry forward th