Research On Costing Management In Shipping And Forwarding Agent Enterprise

In the new century, the boom of shipping market has seen the rapid development of domestic shipping and forwarding agents, and a soar of their amount. The fierce competition caused made them seek for new field of profit eagerly, and the way they found finally was to decrease running costs to minimum, which can only be realized by effective costing management. Considering shortages of conventional accounting system, they asked for new one to fulfill their will. This thesis is aimed to do them a favor and establish a new method of costing management, with knowledge of western modern financial management and practice experience of related sections.The thesis, firstly, makes an introduction of characters and cost composing of freight forwarder enterprises and analysis of main problem existing in Chinese ones. And then, it illustrates three parts of the Activity-Based Costing Management (ABCM) system-Activity-Based Costing (ABC), Activity-Based Budgeting (ABB), and Activity-Based Costing Control (ABCC)-separately. In the first part, based on original Mathematics Model of ABC, it put forward Cost Behavior, Cost Composing, and Two-dimensional Optimization Models. During the analysis of cost behavior, it also uses tree different models, such as the One-dimensional Linear Regression Equation. In the second part, after comparing some ways of cost budgeting, it selects the Flexible Activity-Based Budgeting for the Freight Forwarders. Besides, Models of Value Chain Analysis, Activity Optimization, and Seasonal Linear Regression are also involved.In the final part, the thesis demonstrates three models in order- Fuzzy Comprehensive Evaluation, Cost and Budget Analysis of Differences and Target Activity-Based Control.In the final, the thesis put the ABCM system established into practice in one freight forwarder company. For the company, it does costing, budgeting, analyzes the differences between cost and budget, and then proposes a plan of cost optimization, and at last solves the problem of a Target Activity-Based Control Model, which is designed on the basis of the plan, with the help of 'Lingo' software. The benefit of the company in the practice is obvious: Company can be aware of costs clearly, stipulate and assign budgets scientifically, and manipulate costs as their wish. Besides, Activity Chain inside the company has been improved, making costs decrease unceasingly. After the practice, a conclusion can be drawn: The ABCM system put forward by the thesis fits freight forwarder enterprises entirely.